Miracle-dz/UniFAR-FTUs huggingface dataset:
An Analysis of Incentives for Australian Firms to Apply for Reporting Excellence Awards

An award for reporting excellence is presented annually to Australian reporting entities. This paper investigates whether firms that apply for the award are systematically different from firms that elect not to apply. The paper also investigates the benefits which may flow from winning an award for reporting excellence. The results of the paper are consistent with the proposition that such an award may be used by a firm as a means of reducing wealth transfers related to the political process.
Cardiovascular safety of non-aspirin non-steroidal anti-inflammatory drugs: review and position paper by the working group for Cardiovascular Pharmacotherapy of the European Society of Cardiology.

Non-aspirin non-steroidal anti-inflammatory drugs (NSAIDs) have been used in clinical practice for more than a century and are among the most widely used drugs worldwide for the treatment of pain, fever, and inflammation.1,2 For decades, it has been known that many of these drugs can cause fluid retention and elevate blood pressure,3 thus increasing cardiovascular risk particularly in heart failure patients.4 However, the main worry in relation to the use of these agents has been gastrointestinal bleeding.5 Newer selective COX-2 inhibitors (coxibs) were developed as NSAIDs with reduced gastrointestinal toxicity, but retained analgesic and anti-inflammatory properties. Coxibs were tested in accordance to modern drug development regulations with large numbers of patients included in clinical trials. These trials demonstrated that rofecoxib,6–8 celecoxib,9 valdecoxib,10 and parecoxib10 increased the risk of cardiovascular complications. As a result, coxibs currently have very limited indications for use. Paradoxically, an older and relatively selective COX-2 inhibitor, diclofenac,11 continues to be one of the most widely used drugs worldwide and is in most countries sold over the counter.1 Mixed COX-1/COX-2 inhibitors such as ibuprofen and naproxen are also used widely and, without solid evidence, assumed to be safe. Given the current uncertainty regarding the safety of this class of agents and the rapidly accumulating data on their cardiovascular risks, this review summarizes the current evidence from randomized and observational studies on the cardiovascular safety of non-aspirin NSAIDs and presents a position for their use. Non-steroidal anti-inflammatory drugs exhibit their anti-inflammatory effect by inhibiting COX, which is the rate-limiting enzyme in prostaglandin synthesis ( Figure 1 ). 12 There are at least two major isoforms of the COX enzyme—COX-1 and COX-2.12 Both isoforms catalyse the conversion of the unsaturated fatty acid arachidonic acid into prostaglandin … [↵][1]*Corresponding author. Tel: +45 8716 8063, Fax: +45 8716 8063, Email: morten.schmidt{at}dadlnet.dk [1]: #xref-corresp-1-1
Household Portfolios in the United States

This paper investigates the composition of households' assets and liabilities in the United States. Using aggregate and survey data, we document major trends in household portfolios in the past 15 years. We show that, despite the broad array of financial products available, the portfolio of the typical household remains fairly simple and safe, consisting of a checking account, savings account, and tax-deferred retirement account; in 1998, less than half of all households owned some form of stock. We use pooled data from the Survey of Consumer Finances to investigate determinants of portfolio choice, finding significant effects of age, wealth, income risk, and entry/information costs.
Information costs in financial markets: evidence from the Tunisian stock market

Purpose - The purpose of this paper is to discuss a widespread idea in the financial literature: information in financial markets is free. Indeed, whenever an investor wants to intervene to purchase and/or to sell, he/she faces the need to access the information, which he/she judges to ensure an optimal decision. Design/methodology/approach - The paper uses the entropy statistics in order to estimate the information cost of the assets of the Tunisian stock market over the period extending from 2002 to 2005. Findings - The obtained results show that the information costs follow a Brownian motion. This finding lends empirical support to the theoretical position that has always been adopted in the relevant literature: in finance, as in economy, the majority of the series follow a Brownian motion. Practical implications - The proposed methodology offers investors the opportunity to estimate the information cost by taking into account the quotation probability, a simple approach that can be used not only by fund managers, but also by financial market investors. Originality/value - The paper uses entropy as a relatively new tool applied in financial theory. It offers a new understanding of information cost. The paper will be of interest for financial market investors and academics.
Psychological problems and psychosocial predictors of cigarette smoking behavior among undergraduate students in Malaysia.

BACKGROUND Cigarette smokers have their own motivation and justification to smoke. For example, smoking reduces their stress or enhances their pleasure. This study aimed to identify the (a) prevalence of cigarette smokers among undergraduates in Malaysia, (b) gender differences in nicotine dependence among current smokers, (c) differences in psychological problems (depression, anxiety and stress) based on the status of smoking cigarettes (current, former and non-smokers) and (d) extent to which precipitating factors (tension reduction, addiction, automatism, handling, social interaction, pleasure, and stimulation) predict the smoking behavior among current smokers. MATERIALS AND METHODS In this study 780 undergraduate students participated from a private university in Kuala Lumpur and Selangor state in Malaysia. The Depression, Stress and Anxiety Scale, Modified Reason for Smoking Scale and Fagerstrom Nicotine Dependence Test were used to measure psychological problems, predictors of smoking behavior and nicotine dependency among current smokers. RESULTS The results showed that 14.7%(n=106) of the students were smokers. Current smokers exhibited more psychological problems (depression, anxiety and stress) compared to former and non-smokers. Addiction, tension reduction, pleasure and automatism were predictors of smoking behavior among the current smoking students. Step wise regression analysis showed that smoking behavior was highly predicted by nicotine dependency or addiction. Smoking students were motivated to smoke cigarettes as they believed that it reduced their tension and enhance pleasure. CONCLUSIONS Hence, there is a need for health promotion and anti-tobacco prevention as cigarette smokers experience more psychological problems. Nicotine dependency or addition was one of the major causes for smoking behavior among the student population in Malaysia.
Dividend Signalling Hypothesis In Emerging Markets: More Empirical Evidence

The main objective of this study is to examine empirically the signalling theory for a sample of firms listed at Amman Stock Exchange (ASE) during the period 2005 to 2010. The sample consists of 183 observations and 132 observations for dividend release sample and no-dividend release sample, respectively. Event Study Methodology (ESM) is applied to examine the market reaction to dividend release announcements. The market model is used to generate the expected returns. Also, the t-test is used to examine the significance of the mean and cumulative abnormal returns. Results from the dividend release sample shows that there is a significant positive abnormal return on the announcement days. Also, it shows that there is an overreaction straight after the announcement day, then a correcting attempt in the post event and then it goes back to normal, which is consistent with the signalling hypothesis. For the no-dividend release sample, the results show no significant abnormal return on and around the announcement days which is again consistent with the signalling hypothesis. Our results are consistent with Al-Shattarat et al. (2012) suggestions that there could be value relevance for dividends rather than dividends’ change. Our findings show that there is value relevance for dividends and thus supporting the signalling hypothesis.
A community-based framework for poverty alleviation: the case of post-revolution Egypt

Purpose – As with many rapidly growing developing nations that suffer from inequity and political oppression, popular rebellion has long been likely in Egypt. As uprisings burgeoned in 2008 and it became especially evident that a popular revolution was imminent, which made it crucial to detect the root causes of Egyptians' discontent. The purpose of this paper is two fold: to identify the main sources of socioeconomic predicaments of the economically deprived members of the Egyptian society, and to build a composite indicator of poverty (CIP) based on their preferences to act as a national benchmark for poverty alleviation. Design/methodology/approach – A questionnaire was administered shortly before the eruption of the Egyptian Revolution. A series of regression models were run to uncover what Egyptians perceive to be the causes of poverty. Finally, a CIP was built to rank societal welfare preferences. The research culminates below in a proposed reform framework. Findings – The results of the CIP reveal that poverty was reduced to a reasonable degree, albeit that the deprivation of basic commodities and services increased popular discontent. The lowest socioeconomic groups blame poverty on structural fragility and the inefficacy of government policies, while middle-income groups attribute poverty to personal incompetence. This legitimises the exclusive provision of social safety nets to lower income groups. Originality/value – By building a community-based composite poverty index, this research pioneers a country-specific CIP benchmark to measure advances in poverty alleviation according to the perceptions of the society. It could prove useful for developing nations encountering similar problems and impending mass rebellions.
Leases, debt and taxable capacity

Finance theory suggests that finance leases and corporate debt are substitutes, and that taxable capacity has a negative influence on leasing. There have been few tests of these predictions however. Previous work by Ang and Peterson, using US data, tested the prediction that finance leases and debt are inversely related, but ignored the prediction that the degree of leasing is negatively influenced by taxable capacity. Also, the results of the study were contradictory to the prediction of the theory, indicating that finance leases and debt complement each other empirically rather than acting as substitutes. In the present study, the two predictions stated above are tested, using data from a sample of UK quoted companies for the period 1990-92. The results indicate that, for a sub-sample of companies that use finance leases, the degree of leasing and debt financing are negatively related, as predicted by the theory. The results also support the suggestion that shortage of taxable capacity is an important explanation for leasing, and that inadequate access to the debt capital markets is another. We also find little evidence of an industry effect on the use of finance leases.
A Modified Diffraction Coefficient for Imperfect Conducting Wedges and Buildings With Finite Dimensions

Multiple building diffraction loss calculation is often based on the assumption that their dimensions are infinite in the direction perpendicular to the propagation path, even though in reality this assumption is not valid. In this paper, a modified diffraction coefficient model for the calculation of a more realistic diffraction loss caused by a single building with finite dimensions is proposed. The overall diffraction loss is calculated for a group of buildings in a row by using the proposed model. In addition, after carrying out the field measurements, it is shown that for some particular cases where the transmitter and diffracting obstacles are not far away from each other (i.e., microcells or picocells), spherical-wave modeling produces a better accuracy than the plane-wave approximation. It is also demonstrated that the theoretical results can further be improved by considering the higher order terms in the calculation of diffraction coefficients. Lastly, excess path loss obtained for a row of buildings with spherical-wave assumption is compared with our measurement data. This comparison shows reasonable correspondence between our theoretical model and measurements. Therefore, our proposed model can successfully be used for improving the theoretical methods for predicting path loss in urban environments, where diffraction from a number of buildings has to be considered.
What Have They Been Thinking? Home Buyer Behavior in Hot and Cold Markets

Questionnaire surveys undertaken in 1988 and annually from 2003 through 2014 of recent homebuyers in each of four U.S. metropolitan areas shed light on their expectations and reasons for buying during the recent housing boom and subsequent collapse. They also provide insight into the reasons for the housing crisis that initiated the current financial malaise. We find that homebuyers were generally well informed, and that their short-run expectations if anything underreacted to the year-to-year change in actual home prices. More of the root causes of the housing bubble can be seen in their long-term (10-year) home price expectations, which reached abnormally high levels relative to mortgage rates at the peak of the boom and have declined sharply since. The downward turning point, around 2005, of the long boom that preceded the crisis was associated with changing public understanding of speculative bubbles.
Seroprevalence of parvovirus B19 in the German population

SUMMARY Acute parvovirus B19 infection is a risk for pregnant women. After vertical transmission the infected fetus may develop hydrops fetalis. Since B19 infection occurs mainly during childhood, children represent a main source for virus transmission. In order to determine whether certain groups in the German population show increased risks for B19 infection we analysed the seroprevalence using 6583 sera collected from adults in former Eastern and Western Germany during the German National Health Survey and 649 sera from healthy Thuringian children and adolescents. In adults the overall seroprevalence was 72·1%, rising from 20·4% in children (1–3 years) and 66·9% in adolescents (18–19 years) to 79·1% in the elderly (65–69 years). Significant differences were observed between females (73·3%) and males (70·9%) and between inhabitants of small (74·8%) and big cities (69·0%) but not between people of the former Eastern (72·8%) and Western states (72·0%) of Germany. For women during childbearing age (18–49 years) highest values were observed in those living together with two or more children (81·6%) and in women with occupational contact with children aged <6 years (88·9%). In contrast seroprevalence was significantly lower in age-matched female singles (64·8%) and in women with occupational contact with children aged >6 years and adolescents (63·8%).
Hypnotic discontinuation in chronic insomnia: impact of psychological distress, readiness to change, and self-efficacy.

OBJECTIVE To compare individuals who were successful in discontinuing hypnotic medications against those who were not on measures of insomnia severity, medication withdrawal symptoms, psychological symptoms, perceived health, readiness to change and self-efficacy. DESIGN Secondary analyses of a randomized clinical trial comparing a hypnotic taper intervention with or without self-help treatment for insomnia. MAIN OUTCOME MEASURES Self-report measures of insomnia severity, medication withdrawal symptoms, depression and anxiety symptoms, physical and mental health, stages of change, readiness to change, decisional balance, and general and situational self-efficacy. RESULTS There were no significant differences at baseline between medication-free individuals and those still using sleep medication at the end of a taper intervention. Group differences emerged midway through the 8-week withdrawal program and were accentuated after the intervention; participants who remained medication-free during the next six months had less severe insomnia and anxiety symptoms, a more positive perception of their health and higher self-efficacy to refrain from hypnotic use in various situations. Contrary to expectations, there were no differences between drug-free and nondrug-free participants on both readiness to change and stages of change. CONCLUSIONS Chronic users of hypnotic medications entered a taper intervention with equal levels of psychological distress, health, self-efficacy, and readiness to change. Successful hypnotic discontinuation was associated with overall improvement of insomnia, anxiety and distress symptoms, perceived health and self-efficacy. More intensive and individualized therapeutic attention may be warranted for individuals experiencing worsening of insomnia symptoms, more withdrawal symptoms and psychological distress, and lower self-efficacy during medication discontinuation.
CURE-TSR: Challenging Unreal and Real Environments for Traffic Sign Recognition

In this paper, we investigate the robustness of traffic sign recognition algorithms under challenging conditions. Existing datasets are limited in terms of their size and challenging condition coverage, which motivated us to generate the Challenging Unreal and Real Environments for Traffic Sign Recognition (CURE-TSR) dataset. It includes more than two million traffic sign images that are based on real-world and simulator data. We benchmark the performance of existing solutions in real-world scenarios and analyze the performance variation with respect to challenging conditions. We show that challenging conditions can decrease the performance of baseline methods significantly, especially if these challenging conditions result in loss or misplacement of spatial information. We also investigate the effect of data augmentation and show that utilization of simulator data along with real-world data enhance the average recognition performance in real-world scenarios. The dataset is publicly available at this https URL
Assessment and reassessment of supply relationships: a case study in the Spanish wine industry

Purpose – Companies that are able to manage efficient relationships with their suppliers have a greater guarantee of success and profitability in their activity. Their products will achieve the desired standards of quality. The amount of time and economic resources that firms need to build relationships is substantial and hence involves greater risk and uncertainty. Furthermore, smaller firms have fewer resources than larger ones and, therefore, the management of supply relationships can be more complicated. Therefore, this paper, by analysing a specific case, tries to identify those factors that a small to medium‐sized enterprise (SME) assesses when choosing and deciding on building a supply relationship with a specific supplier.Design/methodology/approach – Through a real and practical case, considering the customer's point‐of‐view, this paper aims to offer a new model. It links to one group of some previously tested variables that illustrates the temporary evolution of supply relationships with present.
The Bordered World of Cross-border Cooperation: The Determinants of Local Government Contact Networks within Euroregions

Abstract The article discusses the determinants of local government contact networks within cross-border cooperation organizations (Euroregions). Relying on social capital theory, a combination of social network and qualitative analytical tools are applied on data from two Scandinavian and two East Central European cases. The analysis reveals that, even in favourable circumstances, contact networks are thin and Euroregions fail to develop into truly integrated political spaces. The analysis also shows that contact patterns on one side of the border, determined primarily by inter-municipal cooperation, will matter for how contact networks are formed across the border. The findings are important, as membership in a Euroregion is expected to foster cross-border political relationships that could have possible spillover effects in terms of encouraging policy cooperation outside the framework of the Euroregion, which in turn would enhance the likelihood of well-functioning cross-border governance spaces.
Light intensity can influence plasma FSH and age at sexual maturity in domestic pullets

1. Shaver White and ISA Brown pullets were reared to 140 d in cage groups of 8 on a 10-h photoperiod of incandescent light and maintained at an illuminance of 3 or 25 lux, or transferred from 3 to 25 lux or from 25 to 3 lux at 63 or 112 d of age. 2. Plasma follicle stimulating hormone (FSH) concentration at 63 and 112 d was higher in both breeds for pullets maintained at an illuminance of 25 lux compared with 3 lux. After 2–4 d, and relative to constant-illuminance controls, plasma FSH increased significantly for ISA Brown transferred from 3 to 25 lux at 63 d and for Shaver White transferred at 112 d. Irrespective of genotype, plasma FSH for pullets given a decrease in illuminance at 63 or 112 d showed a tendency for less change than did constant-illuminance controls. 3. There was no significant difference in sexual maturity for ISA Brown maintained on 3 or 25 lux, but Shaver White pullets exposed to constant 3 lux matured later than those maintained on 25 lux. Shaver White matured later following an increase from 3 to 25 lux at 63 and 112 d, and earlier subsequent to a decrease from 25 to 3 lux at 112 d. ISA Brown pullets were not significantly affected by a change in illuminance at 63 or 112 d, though their responses were in the same direction as Shaver White. 4. Changes in plasma FSH in the 2- to 4-d period following a change in illuminance at 63 or 112 d were not significantly correlated with sexual maturity.
Efficacy of Biologicals in the Treatment of Rheumatoid Arthritis

Rheumatoid arthritis (RA) is a chronic multisystem disease. A characteristic feature of RA is persistent inflammatory synovitis, usually involving the peripheral joints in a symmetric distribution. The prevalence of RA is approximately 0.8% of the population (range: 0.3–2.1%); women are affected approximately 3 times more often than men. The current therapeutic approach is to start a disease-modifying agent early in the illness to prevent eventual joint damage. Older disease-modifying anti-rheumatic drugs include methotrexate, sulphasalazine and hydroxychloroquine. Newer ones such as leflunomide and cyclosporin are also used. A recent advance in the management of rheumatoid arthritis is the use of biological agents, which block certain key molecules involved in the pathogenesis of the illness. They include tumour-necrosis-factor-α-blocking agents such as infliximab, etanercept and adalimumab, the anti-CD-20 agent, rituximab, and CTLA-4 Ig abatacept. The present study was planned with the aim of evaluating the efficacy of such newer biological therapies in refractory RA at various time points. Databases including Medline, Embase and the Cochrane Library were searched for all relevant studies up to January 2007. A total of 26 studies were included in present meta-analysis. The method of DerSimonian and Laird [Control Clin Trials 1986;7:177–188] was used to calculated a pooled odds ratio (OR) for the American College of Rheumatology (ACR) criteria 20, 50 and 70, at 24, 54 and 96 weeks. The overall pooled OR were found to be significantly more than the placebo at all 3 time points for all 3 criteria (ACR 20, 50 70). In conclusion, biologicals as a group are highly effective in the treatment of RA. Biologicals were efficacious both in treatment naïve and methotrexate-refractory patients.