Miracle-dz/UniFAR-FTUs huggingface dataset:
The impact of corporate governance on the choice of transfer pricing methods in China

The Impact of Corporate Governance on the Choice of Transfer Pricing Methods in China by HAN Xue Master of Philosophy Recent scandals involving related party transactions (RPTs) have attracted researchers’ and governments’ attention. Because imperfections exist in the legislation of RPTs, business groups might abuse transfer pricing of such transactions for certain purposes. These purposes include earnings management of listed companies that seek to attract investors and profit shifting from subsidiaries to parent companies. This study investigates the impact of corporate governance on the choice of transfer pricing methods in China. I classify transfer pricing methods into two major groups (i.e., market-based and cost-based methods). I hypothesize that companies with weak corporate governance are more likely to use cost-based pricing methods, which are regarded as subjective and more easily manipulated. According to previous studies on corporate governance, a smaller board size, CEO-Chairman duality (i.e. the CEO and the Chairman of the company are the same person), and a lower percentage of independent directors on the board are indicators of weak corporate governance. Using data collected from annual reports of Chinese listed firms in the Shanghai and Shenzhen Stock Markets from 2003 to 2005, I find that government-controlled companies are more likely to use market-based methods than others. It is consistent with the hypothesis that ownership has an impact on the choice of transfer pricing methods. The results also show that when the chairman of the board and the CEO of the company is the same person, companies are more likely to use cost-based methods. However, inconsistent with my hypothesis, the results indicate that firms with small boards are more likely to choose cost-based methods than firms with large boards. This study extends prior research on transfer pricing by focusing on the impact of corporate governance. Furthermore, this study suggests that regulators might limit transfer pricing manipulations by stipulating a firm’s corporate governance structure. This research also draws both regulators’ and investors’ attention to the impact of corporate governance on transfer pricing methods.
The CSR Communication Paradox from a Consumer Perspective - How are a Corporation's CSR Engagement and Communication Efforts Understood and Perceived by Consumers?

Corporations’ evident struggles and failures in the 21st century to communicate their CSR efforts effectively to consumers, along with the scarce research available on the topic of CSR communication, are two key factors that have captivated our interest and awakened a desire to investigate the area of consumer perceptions and CSR communication. The rising consumer skepticism and consumers’ lack of knowledge of corporations’ CSR activities are evidence of ineffective CSR communication strategies, whose root causes demand further examination. The present study therefore intends to explore the issue of CSR communication from a consumer perspective, aiming to develop a deeper knowledge and understanding of consumers’ perceptions of corporations’ CSR engagement, in addition to their own information needs and personal preferences in the matter of CSR communication. The main purpose underlying the study is to generate new consumer insights on the topic of CSR, and thereby make valuable contributions to the theoretical and managerial field.
Thyroidal and peripheral production of 3,5,3'-triiodothyronine in humans by multicompartmental analysis.

Multicompartmental analysis of thyroxine (T4) and 3,5,3'-triiodothyronine (T3) kinetics based on the plasma disappearance curves of the two tracer hormones (J. J. DiStefano III, M. Jang, T. K. Malone, and M. Broutman. Endocrinology 110: 198-213, 1982 and J. J. DiStefano III, T. K. Malone, and M. Jang. Endocrinology 111: 108-117, 1982) was extended to include additional experimental data, namely, the appearance curve in plasma of labeled T3 generated in vivo from precursor T4. Kinetic analysis of data obtained in 14 studies carried out in normal subjects by using a composite six-pool model made it possible to quantify the contributions of the thyroid (3.3 micrograms.day-1.m-2) and the periphery (12.7 micrograms.day-1.m-2) to T3 production. T4 monodeiodination occurred mainly in peripheral tissues rapidly exchanging with plasma (10.7 micrograms T3.day-1.m-2), whereas only 2.0 micrograms T3.day-1.m-2 arose in slowly exchanging tissues. In contrast, if plasma disappearance curves only were analyzed, a value of 10.9 micrograms T3.day-1.m-2 was calculated for peripheral conversion in slowly exchanging tissues; this underscores the need for additional data, such as the [125I]T3 plasma appearance curve for the partition of central and peripheral production of T3.
Productivity, participation and employee wellbeing in the Residential Aged Care Sector

xiii Chapter One: Introduction 1 Why Residential Aged Care? 2 Research Design 4 Chapter Overview 6 Chapter Two: Literature Review 9 Introduction 9 Power in Employee Participation 10 Defining Employee Participation 15 Organisational Outcomes of Employee Participation 22 Employee Outcomes of Employee Participation 26 Conclusion 34 Chapter Three: Research Design 36 Introduction 36 Methodology 39 Method 45 Data Collection 46 The Case Organisations 56 Data Analysis 57 Conclusion 59
The effect of plant age on the chemical composition of fresh and ensiled Agave salmiana leaves

In the first study dry matter (DM), organic matter, crude protein (CP), neutral detergent fibre (NDF) and soluble carbohydrate (SC) concentrations were determined in whole leaves and the upper and lower sections of whole leaves of the Agave salmiana (Otto ex. Salm-Dyck) plant. The pH and saponin concentration were measured in aqueous extracts from these leaves. The leaves were collected from plants at the young (ca. 12 years old), bud (ca. 14 years old) and mature (ca. 16 years old) stages of growth. The CP level of young Agave (48 g/kg DM) leaves was higher than in leaves from the bud (38 g/kg DM) and mature (43 g/kg DM) stages, and higher in the upper (51 g/kg DM) than in the lower (35 g/kg DM) leaf sections. The leaves at the bud stage contained lower NDF (189 g/kg DM) but higher SC (358 g/kg DM) levels than those of mature (272 g NDF, 247 g SC/kg DM) and young (273 g NDF, 189 g SC) plants. The saponin content of leaves was higher in the mature (11.1 g/kg DM) than in the bud stage (7.5 g/kg DM). In the second study the chemical composition of whole leaves from young, bud and mature micro-ensilaged (3.5 kg as fed) Agave was determined over a 36 weeks fermentation period. Agave silage had acceptable chemical characteristics. As time of fermentation increased, a linear decrease in DM and saponin concentration, a linear increase in NDF and lactic acid levels and a quadratic increase of pH values and ammonia-N concentrations were recorded. Both fresh and ensilaged leaves of the mature and the bud stages were the most desirable maturity stages of Agave to be utilised as feed for ruminants.
Towards Dynamic and Scalable High-Speed IP Address Lookup Based on B+ Tree

SUMMARY High-speed IP address lookup with fast preﬁx update is essential for designing wire-speed packet forwarding routers. The developments of optical ﬁber and 100Gbps interface technologies have placed IP address lookup as the major bottleneck of high performance networks. In this paper, we propose a novel structure named Compressed Multi-way Preﬁx Tree (CMPT) based on B + tree to perform dynamic and scalable high-speed IP address lookup. Our contributions are to design a practical structure for high-speed IP address lookup suitable for both IPv4 and IPv6 addresses, and to develop e ﬃ cient algorithms for dynamic preﬁx insertion and deletion. By investigating the relationships among routing pre-ﬁxes, we arrange independent preﬁxes as the search indexes on internal nodes of CMPT, and by leveraging a nested preﬁx compression technique, we encode all the routing preﬁxes on the leaf nodes. For any IP address, the longest preﬁx matching can be made at leaf nodes without backtracking. For a forwarding table with u independent preﬁxes, CMPT requires O (log m u ) search time and O ( m log m u ) dynamic insert and delete time. Performance evaluations using real life IPv4 forwarding tables show promising gains in lookup and dynamic update speeds compared with the existing B-tree structures.
How are skilled migrants doing

Skill shortages have prompted the Australian government to double the skilled migration program since 2001-02. This article examines the employment outcomes for all skilled migrants who arrived in Australia between 2001 and 2006. Those from Main English Speaking Countries (MESC) are successfully finding professional or managerial jobs consistent with their qualifications. However, only a minority of those from non-English-speaking countries (NESC) have achieved a similar outcome. This is a serious matter because the majority of Australia's skilled migrants are being drawn from NESC birthplaces. The most rapidly growing component of this NESC group, former overseas students who have studied in Australia, are having the least success in finding professional employment.
Left ventricular hypertrophy in African Black patients with chronic renal failure at first evaluation.

OBJECTIVE Chronic kidney disease (CKD) is a major cause of cardiovascular morbidity and mortality all over the world. The combined effect of volume and pressure overload seen in patients with CKD is the primary cause of left ventricular hypertrophy (LVH). Though it accounts for a significant proportion of patients dying in hospitals in Nigeria, information on CKD in African Blacks is lacking. This study evaluates the prevalence of LVH and factors affecting it in pre-dialysis patients by using echocardiography. DESIGN, SETTING AND PATIENTS One hundred consecutive patients with CKD who were attending the medical outpatient and renal clinics of University of Nigeria Teaching Hospital, Enugu, who satisfied the inclusion criteria were screened for the study. Eighty-eight patients completed the study. Forty-five age- and sex-matched subjects were selected as controls. Clinical and laboratory parameters and echocardiographic indices were measured. RESULTS Left ventricular hypertrophy (LVH), defined in absolute terms as left ventricular mass index >134 g/m2 in men and >110 g/m2 in women was present in 95.5% of patients and 6.7% of controls. The most prevalent type of LVH was eccentric hypertrophy, which was found in 54.6%, while concentric was seen in 40.9%. Hypertension was present in 85.2% of the patients. The predominant causes of CKD were chronic glomerulonephritis (43.2%), hypertension (25%), and diabetes mellitus (14.8%). All the patients studied had advanced CKD, either stage 4 or 5 of the Kidney Disease Outcome Quality Initiative classification of CKD. Stepwise method of multiple linear regressions identified mean arterial pressure (32%), hemoglobin concentration (22%), male sex (17%), and creatinine clearance (24%) as predictors of LVH in CKD. CONCLUSION This study showed a strong association between CKD and LVH in patients in developing countries at the time of first evaluation by a nephrologist. It demonstrated a high prevalence of LVH in patients at first evaluation. The patients were often anemic and had severe hypertension even at first presentation. Early detection and treatment of causes of CKD should be pursued aggressively at the primary prevention level, as has been advocated by the International Society of Nephrology to reduce the effects of CKD and its attendant complications in the society.
Interplay of encrusting coralline algae and sea urchins in maintaining alternative habitats

In proximity of shelters, grazing by sea urchins plays a fundamental role in establishing and maintaining areas dominated by encrusting corallines. Much attention has been given to the effects of urchins on algal assemblages in shallow subtidal reefs, but few studies attempted to clarify the role played by encrusting coralline algae in this system. It has been shown that encrusting corallines are able to reduce settlement of potential competitors, suggesting that they do not rely on grazing by herbivores to prevent swamping by erect algal species. In shallow subtidal reefs of the Mediterranean Sea, the sea urchins Para- centrotus lividus and Arbacia lixula are the main herbivores, whose grazing commonly leads to a mosaic of areas dominated alternatively by encrusting corallines and turf-forming algae. This study aims to separate the effects of urchins and encrusting corallines on the re-colonisation of encrusting coralline- dominated patches (barren habitat) by surrounding erect algal species (turf-forming algae). Different hy- potheses were tested by means of multivariate and univariate analyses. The multivariate hypothesis was that the algal assemblage developing when encrusting corallines and urchins are simultaneously removed would be more similar to that establishing in stands of turf-forming algae, than that developing when none or only 1 of the 2 factors is manipulated. The univariate hypotheses tested were: (1) that there is a nega- tive effect of sea urchins and encrusting corallines on the re-colonisation of barren areas by surrounding turf-forming algal species and (2) that the effects of encrusting corallines are weaker than those of urchins, but that they operate in the same direction. These hypotheses were tested by means of an orthogonal ma- nipulation of urchins and encrusting corallines. At each of 3 study sites, 2 replicate barren patches were assigned to each of these treatments: (1) +corallines+urchins; (2) +corallines-urchins; (3) -corallines+urchins; (4) -corallines-urchins. The results suggest that the occurrence of areas domi- nated by encrusting corallines on shallow subtidal reefs in the northwest Mediterranean is not simply the result of grazing by sea urchins on turf-forming species. The removal of encrusting corallines also affected the abundance of dominant algal species and determined the development of an algal assemblage resembling those occurring within stands of algal turfs. The effects of the removal of urchins on turf- forming species were generally positive, while those of encrusting corallines varied from negative (Padina pavonica) to positive (Acetabularia acetabulum and filamentous algae). Therefore, the role played by encrusting corallines in maintaining alternative habitats on shallow subtidal reefs should be taken into account, thus avoiding the overestimation of the effects of grazing by sea urchins.
Comparison of rates of safety issues and reporting of trial outcomes for medical devices approved in the European Union and United States: cohort study

Objective To evaluate safety alerts and recalls, publication of key trial outcomes, and subsequent US approval of high profile medical devices introduced in the European Union. Design Cohort study. Setting Novel cardiovascular, orthopedic, and neurologic devices approved in the EU through Conformité Européenne marking between 2005 and 2010. Data sources Public and commercial databases searched up to January 2016 for press releases and announcements of approvals; public Food and Drug Administration and European regulatory authority databases for US approvals and safety alerts and recalls; and Medline, Embase, and Web of Science for peer reviewed publications. Main outcome measures We categorized the novelty of the devices in the study sample as a “major innovation” or an “other change,” and extracted descriptive data about the devices and information on any safety alerts and withdrawals. Linear regression models examined factors associated with differential EU and US approvals. Cox proportional hazards regression models were used to evaluate factors associated with safety alerts and recalls and the publication of trial outcomes for devices categorized as major innovations. Models controlled for time, therapeutic category, regulatory pathway, size of sponsoring company, and indicator variables for devices approved first in the EU and devices approved only in the EU. Results 67% (206/309) of devices identified were approved in both the US and the EU, of which 63% (129/206) were approved first in the EU. The unadjusted rate of safety alerts and recalls for devices approved first in the EU was 27% (62/232) compared with 14% (11/77) for devices approved first in the US. The adjusted hazard ratio for safety alerts and recalls was 2.9 (95% confidence interval 1.4 to 6.2) for devices approved first in the EU. The results of pivotal trials were published for 49% (37/75) of devices categorized as major innovations, with an overall publication rate of 37% five years after approval. Conclusions Devices approved first in the EU are associated with an increased risk of post-marketing safety alerts and recalls. Poor trial publication rates mean that patients and clinicians need greater regulatory transparency to make informed decisions about treatment.
Orthotopic Liver Transplantation: A Pathological Study of 63 Serial Liver Biopsies from 17 Patients with Special Reference to the Diagnostic Features and Natural History of Rejection

The histopathological features of orthotopic liver transplants were evaluated in 63 serial biopsy specimens from 17 patients. Biopsies were taken at the time of insertion of the liver (six biopsies), at the time of development of liver function abnormalities (11 biopsies) and as follow‐up to previously abnormal biopsies (46 biopsies). The biopsies taken at the time of insertion all showed diffuse hepatocellular ballooning with confluent areas of necrosis in one case. Biopsies taken at the time of onset of rejection (nine cases) all showed a mixed portal inflammatory infiltrate, bile duct damage and central or portal vein endothelialitis (i.e., attachment of lymphocytes to the vein endothelium). Follow‐up biopsies showed several patterns including: (i) resolution of changes of acute rejection with subsequent development of recurrent acute or chronic rejection (four cases); (ii) prolonged acute rejection simulating extrahepatic biliary obstruction (four cases); (iii) prolonged acute rejection with predominance of eosinophils simulating a drug reaction (one case); and (iv) rapidly progressive acute rejection leading to death (one case). Biopsy of the transplanted liver at the time of transplantation is useful to provide a baseline for comparison with later biopsies. Biopsy at the time of onset of changes in liver function is essential to confirm the presence of rejection prior to alteration of immunosuppression.
raiIR Genes Are Part of a Quorum-Sensing Network Controlled by cinI and cinR in Rhizobium leguminosarum

ABSTRACT Analysis of N-acyl-l-homoserine lactones (AHLs) produced by Rhizobium leguminosarum bv. viciae indicated that there may be a network of quorum-sensing regulatory systems producing multiple AHLs in this species. Using a strain lacking a symbiosis plasmid, which carries some of the quorum-sensing genes, we isolated mutations in two genes (raiI and raiR) that are required for production of AHLs. The raiIR genes are located adjacent to dad genes (involved in d-alanine catabolism) on a large indigenous plasmid. RaiR is predicted to be a typical LuxR-type quorum-sensing regulator and is required for raiI expression. The raiR gene was expressed at a low level, possibly from a constitutive promoter, and its expression was increased under the influence of the upstream raiI promoter. Using gene fusions and analysis of AHLs produced, we showed that expression of raiI is strongly reduced in strains carrying mutations in cinI or cinR, genes which determine a higher-level quorum-sensing system that is required for normal expression of raiIR. The product of CinI, N-(3-hydroxy-7-cis tetradecenoyl) homoserine lactone, can induce raiR-dependent raiI expression, although higher levels of expression are induced by other AHLs. Expression of raiI in a strain of Agrobacterium that makes no AHLs resulted in the identification of N-(3-hydroxyoctanoyl)-l-homoserine lactone (3OH,C8-HSL) as the major product of RaiI, although other AHLs that comigrate with N-hexanoyl-, N-heptanoyl-, and N-octanoyl-homoserine lactones were also made at low levels. The raiI gene was strongly induced by 3OH,C8-HSL (the product of RaiI) but could also be induced by other AHLs, suggesting that the raiI promoter can be activated by other quorum-sensing systems within a network of regulation which also involves AHLs determined by genes on the symbiotic plasmid. Thus, the raiIR and cinIR genes are part of a complex regulatory network that influences AHL biosynthesis in R. leguminosarum.
Development of a Bioartificial Nerve Graft. II. Nerve Regeneration in Vitro

A promising alternative for the repair of peripheral nerve injuries is the bioartificial nerve graft, or BNG, comprised of a tubular conduit preseeded with Schwann cells, which are an effective substrate for enhancing nerve regeneration. The physical properties of the conduit, porosity and wall thickness, as well as the Schwann cell seeding density, were tested for their effect on axon growth using rat dorsal root ganglia. These parameters can influence the amount of nutrients and growth factors made available to the neural tissue. Results show that a greater wall thickness and lower porosities have a detrimental effect on the growth of the axons. Over a four week period, axons extended 3.2 mm for the optimum case (Δ R = 0.82 mm, ϵ = 0.75) compared to 1.8 and 1.6 mm for a lower porosity (0.55) and a greater wall thickness (1.4 mm), respectively. A maximum in the growth rate occurs at a porosity of 75% for Schwann cell seeded conduits but not for unseeded ones. When compared to mass transfer predictions, the results suggest that, at higher porosities, more growth factors diffuse out of the conduit, while at low porosities there is competition for nutrients. Increasing the Schwann cell seeding density enhances growth but also leads to an increase in the number of axons along the length of the conduit. This is indicative of branching of the axons, which requires additional resources to maintain and can lead to painful neuroma formation. Wall thickness and porosity were found not to have any significant effect on the axon number sprouting from the dorsal root ganglia and the mean diameter ( p > 0.05). Considerations need to be made, not just on the polymer used, but also on its porosity, wall thickness, and Schwann cell seeding density. These parameters can be adjusted to create a bioartificial nerve graft that provides the optimal environment for nerve growth.