Miracle-dz/UniFAR-FTUs huggingface dataset:
Study About Awareness and Availing of Various Direct and Indirect Fiscal Incentives and its Impact on Financial and Strategic Decisions of MSMEs

Abstract In India as well as abroad, micro, small, and medium enterprises (MSMEs) are very well known for their contribution to generate employment, export, inclusive growth, and innovation with very low or medium level of investment. However, their contribution to the economy depends upon their competitiveness and sustainability; and in this respect, MSMEs have distinct disadvantage as compared to the large industries. What is required is to awaken the firms for functional competencies for growth and for that financial institutions and the government should find ways and means to spread awareness and sustain its growth for the interest of the nation. Furthermore, in order to undo the setbacks suffered during the British colonial period by craftsman and rural artisans who constituted the backbone of India’s traditional and self-sufficient economy; the policymakers’ task was to make them once again stand on their own feet. In this regard, the government has designed fiscal policy and fiscal instruments as a tool to achieve specific macroeconomic and sector-wise objectives. However, fiscal incentives act as an instrument to enhance the growth of industry and in turn that of economy is a debatable issue all over the world. The present article attempts to examine different types of fiscal incentives given to the MSME units through the survey cum interview method; for that 216 units of GIDC were visited and interviewed. The result revealed that the government must improve awareness of incentives and reduce the procedural complexities to avail it. Furthermore, it was found that direct fiscal incentives such as investment subsidy for establishment of new units and interest rate subsidy and not indirect incentives such as energy review subsidy, cash subsidy for assessment of water consumption and so on are preferred by MSMEs.
Capital Asset Pricing Model and the Cost of Equity Share Capital On the Sarajevo Stock Exchange

The capital asset pricing model (CAPM) represents a tool for interconnection analysis between risk and yield. The basic idea of this model is the identification of expected yield/cost of specific investment through a corresponding risk-free rate of investment, market risk premium, and measure of systemic risk (i ¢). The cost of capital is the rate that company needs to pay, either explicitly or implicitly, to investors for their capital or the minimum rate of return (yield) required by supplier of capital. The basic goal of this paper is to present the possibilities of applying this model to determine the cost of capital for the company whose shares are quoted on the Sarajevo Stock Exchange (SASE).
Modeling of Mayer waves generation mechanisms

The observed fluctuations in heart rate and blood pressure are meaningful rhythmical fluctuations that reflect useful information about autonomic regulation. These rhythmical fluctuations, known as heart rate variability (HRV) and blood pressure variation (BPV), are normally grouped into three major components: (i) the HF component, around 0.25 Hz, in synchrony with respiratory rate; (ii) the LF component, generally centered around 0.1 Hz, which is attributed to the sympathetic activity and the closed-loop controlling action of cardiovascular regulation; (iii) the VLF component, around 0.04 Hz, which is probably due to the vasorhythmicity thermoregulatory system or to humoral regulations. Unlike the HF component, there is still considerable controversy with regard to the origin of LF and VLF components, the so-called Mayer waves. Finding a model to represent the LF and VLF components in an appropriate manner, compatible with the relevant physiology, is the objective of this article. For this purpose, we first briefly review the underlying physiological mechanisms. Then, an appropriate mathematical representation for each mechanism is demonstrated and its performance within a comprehensive model of the cardiovascular regulatory system is considered. Finally, by comparing with the experimental results, we evaluate the closeness of the proposed representations to the actual observations.
A Note: The SAICA Part I Qualifying Examinations: Factors that may influence candidates’ success

The study investigates certain factors characterising successful and unsuccessful candidates in the 2009 and 2010 SAICA Part I Qualifying Examination (QE I) with the purpose of making recommendations to candidates, educators, training centres and to SAICA. The study also aims to serve as basis for future studies as to how the success rate of candidates in the QE I might be improved.Successful candidates tend to attempt the QE I at a young age, preferably prior to getting married and starting a family. Candidates’ chances of passing decrease with the number of exam attempts. Candidates with a first language of English or Afrikaans are more likely to be successful when writing the QE I. Finally, attending a Board Course prior to writing the examination might improve candidates’ success rate.SAICA, in collaboration with relevant RTO/ATO training centres, may consider providing/obtaining financial assistance to/for candidates who may not be able to attend Board Courses. The effect on candidates of having to s.
Relationship Between Viral Load and Genotypes of Hepatitis B Virus in Children With Chronic Hepatitis B

Objective: We evaluated the prevalence and clinical significance of hepatitis B virus (HBV) genotypes in children with chronic hepatitis B. Methods: Hepatitis B virus genomes of 249 hepatitis Be antigen-positive chronic hepatitis B surface antigen carriers were genotyped based on restriction fragment length polymorphism. Genotypes were correlated with corresponding values for alanine aminotransferase levels, quantitative HBV DNA and histological findings. Results: One hundred and sixty-two boys and 87 girls (mean age, 7.2 years) were studied. Ninety-six percent were attributed to HBV genotypes A (32.5%) or D (63.5%). The remaining were classified as genotypes B, C, E and F. There was no significant difference in both alanine aminotransferase levels and histological findings among different genotypes. However, there was a clear association between very high HBV DNA levels and individuals with genotype D (P = 0.006). Mean time follow-up of 3.6 years showed later anti-HBe seroconversion in patients with genotype D than in those with genotype A (58% vs 37%). Conclusions: Compared with children with genotype A, children with genotype D showed a significantly higher viral load. Inasmuch as a relationship exists between viral load and response to treatment in children infected through vertical transmission, children with genotype D have to be carefully monitored. Long-term studies are needed to determine whether these patients are at risk of a poorer outcome.
The Interaction of nucleotides with the tolbutamide block of cloned atp‐sensitive k+ channel currents expressed in xenopus oocytes: a reinterpretation

1 We have examined the mechanism by which nucleotides modulate the tolbutamide block of the β‐cell ATP‐sensitive K+ channel (KATP channel), using wild‐type and mutant KATP channels heterologously expressed in Xenopus oocytes. This channel is composed of sulphonylurea receptor (SUR1) and pore‐forming (Kir6.2) subunits. 2 The dose–response relation for tolbutamide block of wild‐type KATP currents in the absence of nucleotide showed both a high‐affinity (Ki=2.0 μm) and a low‐affinity (Ki=1.8 mm) site. 3 The dose–response relation for tolbutamide block of Kir6.2ΔC36 (a truncated form of Kir6.2 which is expressed independently of SUR1) was best fitted with a single, low‐affinity site (Ki=1.7 mm). This indicates that the high‐affinity site resides on SUR1, whereas the low‐affinity site is located on Kir6.2. 4 ADP (100 μM) had a dual effect on wild‐type KATP currents: the nucleotide enhanced the current in the presence of Mg2+, but was inhibitory in the absence of Mg2+. Kir6.2ΔC36 currents were blocked by 100 μM ADP in the presence of Mg2+. 5 For wild‐type KATP currents, the blocking effect of 0.5 mm tolbutamide appeared greater in the presence of 100 μm MgADP (84 ± 2%) than in its absence (59 ± 4%). When SUR1 was mutated to abolish MgADP activation of KATP currents (K719A or K1384M), there was no difference in the extent of tolbutamide inhibition in the presence or absence of MgADP. 6 The ki for tolbutamide interaction with either the high‐ or low‐affinity site was unaffected by 100 μM MgADP, for both wild‐type and K719A‐K1384M currents. 7 MgGDP (100μM) enhanced wild‐type KATP currents and was without effect on K719A– K1384M currents. It did not affect the ki for tolbutamide block at either the high‐ or low‐affinity site. 8 Our results indicate that interaction of tolbutamide with the high‐affinity site (on SUR1) abolishes the stimulatory action of MgADP. This unmasks the inhibitory effect of ADP and leads to an apparent increase in channel inhibition. Under physiological conditions, abolition of MgADP activation is likely to constitute the principal mechanism by which tolbutamide inhibits the KATP channel.
[Early response to oral cobalamin therapy in older patients with vitamin B12 deficiency].

PURPOSE Standard treatment of vitamin B12 deficiency involves regular intramuscular cobalamin administration. The aim of this study was to determine whether oral cobalamin treatment may be an effective therapy for treating older patients with cobalamin deficiency related to nutritional deficiency and food-cobalamin malabsorption. PATIENTS AND METHODS We prospectively studied 20 patients older than 80 years with established cobalamin deficiency related to food-cobalamin malabsorption (n=14) and nutritional deficiency (n=6) who received 1000 micro g of oral cyanocobalamin per day. Levels of serum cobalamin and blood counts were determined at baseline and after the first week of treatment. RESULTS After an average of 8 days of treatment, 17 out of 20 patients normalized their serum cobalamin levels; the patients had increased their serum cobalamin level (mean increase of 0.23 micro g/L; p<0.01 compared with baseline), reticulocyte count (mean increase of 27400/mm(3); p<0.05), hemoglobin levels (mean increase of 0.7 g/dL; NS), and decreased the mean erythrocyte volume (mean decrease of 0.7 fL; NS). CONCLUSION Our findings suggest that cyanocobalamin given orally during one week may be an effective treatment for cobalamin deficiency related to food-cobalamin malabsorption and nutritional deficiency and may avoid painful intra-muscular injections in older patients.
Modeling Operational Risk Capital: The Inconvenient Truth

Since 2008, over US$200 billion of operational risk losses have been incurred by large banks, mainly as a result of regulatory fines, lawsuits and demands for customer redress for various types of misconduct. A basic assumption underlying the modeling of operational risk regulatory capital (ORRC) under Basel II is that such operational risk losses can be modeled as being idiosyncratic to an individual institution, as this is the (microprudential) level at which banks are currently regulated. This paper challenges that assumption and shows that it is an "inconvenient truth" that the largest losses by banks are not firm specific. Instead, the largest losses involve multiple banks being fined at the same time by multiple regulators for the same types of misconduct. In this paper, such large multi-bank incidents are called systemic operational risk events and it is argued that, in addition to the firm level, ORRC should also be modeled at the "systemic", or macroprudential, level. The paper also discusses arguments made by academics against current approaches taken to modeling ORRC and, finally, makes a suggestion to the Basel Committee that, similar to the current review being undertaken for market risk, a comprehensive fundamental review be undertaken for operational risk.
The Trials and Triumphs of Adapting a Tertiary Face-to-face course to Online Distance Mode

The boundaries between social enterprise and the private sector are blurring; as such, it is fundamental that there are increased opportunities for education, communication, collaboration and networking. To this end, flexible, personalised training and education opportunities need to be designed in accessible online formats, although there are some caveats. This paper, after exploring relevant current literature, describes stage one of a small-scale pilot research study which aimed to guage the influence of affective and external factors on the participants of an online distance Governance course, as well as to evaluate the design and implementation. The course had been adapted from face-to-face because many Not-For-Profit managers and front-line employees were finding it a challenge to attend face-to-face classroom-based professional development courses. Participant evaluation of the online distance mode was reasonably positive in particular with reference to being involved in new ways of learning, and sharing knowledge and experiences. This was in spite of a range of frustrations around access and communication. Mobility and flexibility of learning were identified as important, and participants indicated they appreciated being able to access the sessions and resources from anywhere with a computer and connectivity. The facilitator reported increased levels of stress, but suggested that this was in part due to having to learn different ways of designing a programme, as well as with interacting with and guiding students. A discussion of the findings from this study highlights some recommendations for other institutions considering adapting existing face-to-face courses to an online mode.
A study of the photodissociation of the CO and O2forms of hemoglobin and myoglobin by picosecond absorption spectroscopy

Using a Nd+3phosphate-glass laser in a picosecond, pump-probe double-beam absorption apparatus (λ pump = 531 nm, FWHM= 8 ps, T = 4°C), hemoglobin-CO was observed to pass through a series of four intermediates during the first 50 ps after photon absorption, each state possessing a distinct absorption spectrum. Hemoglobin-O2, myoglobin-CO and -O2were also examined, and were all seen to go through the same sequence of intermediates, although a range of decay rates was apparent. Two phases of geminate recombination were also observed: a "rapid" recombination during the first 20 ps, concurrent with the third intermediate; and a "slow" recombination, extending into the nanosecond regime, concurrent with the fourth intermediate. The "rapid" recombination is, in general, more prevalent with the O2compounds than with the CO compounds, and is more apparent for Hb than Mb. A kinetic model, involving convolution of the laser pulses with a photodissociation scheme, was fit to the data to obtain approximate lifetimes and decay rates.
Firm age and governance

As firms grow older, their performance deteriorates. Among other things, ROA goes down, costs go up, and market size shrinks. These findings are very robust to a battery of tests, and unrelated to industry and management age. The puzzle is why older firms are unable to renew themselves, on average. Although corporate governance quality deteriorates over time, this fact cannot explain the full aging effect we observe. Corporate senescence seems to be partly related to problems in retaining good employees and ideas. Consistent with that, companies incorporated in U.S. states with weak enforcement of non-compete clauses age more quickly.
Integra as a dermal replacement in a meshed composite skin graft in a rat model: a one-step operative procedure.

BACKGROUND Current use of Integra, the collagen-based dermal analogue, requires a two-step grafting procedure to achieve wound closure with an "ultrathin" autograft. METHODS A one-step operative procedure of meshed composite skin graft (MCSG) using Integra as a dermal template for a meshed split thickness autograft was developed in rats. The silicon layer of Integra was removed, the resulting dermal analogue was meshed (1:1.5), expanded, and placed on excised full thickness wound and covered with a meshed (1:1.5 or 1:6) split thickness autograft. Grafted wounds were dressed with BioBrane, Vaseline gauze, silver-impregnated nylon, or silver-nylon and direct current (SNDC). At scheduled intervals up to 3 months postgrafting, wounds were examined for epithelialization, collagen deposition and fibrosis, hair growth, and contraction. The results of wound closure and healing following the one-step procedure were compared with the outcome of the two-step grafting procedure where application of meshed Integra (step one) was followed in 14 days by removal of the silicon layer and application of the meshed autograft (step two). RESULTS The one-step procedure applied to meshed autograft/Integra (1:1.5/1:1.5) composite graft accelerated wound closure by 6-19 days when compared with the two-step procedure. At 3 months postgrafting, the contraction of the healed wound dressed with SNDC, BioBrane, or Vaseline gauze was reduced by 13-16% following the one-step procedure compared with the two-step procedure (p < 0.05). The one-step procedure allowed the expansion of the autograft layer to 1:6 while achieving wound healing results similar to grafting with 1:1.5 meshed autograft layer using the two-step grafting procedure. CONCLUSION Single-step application of meshed, thin, split thickness autograft over meshed Integra-derived dermal substitute allows more rapid wound closure with less contraction and more efficient use of graft donor skin than can be obtained with the commonly used two-step grafting procedure.
Acceptability and factors associated with willingness to receive short messages for improving antiretroviral therapy adherence in China

This study aimed to understand the acceptability of short message service (SMS) as a reminder for improving antiretroviral therapy (ART) adherence and determine the factors associated with willingness to accept SMS among people living HIV (PLH) in China. A total of 801 adult patients were recruited in a cross-sectional survey. Factors associated with willingness in unadjusted analyses (α = 0.10) were included in a logistic regression model; 88.4% of the participants owned mobile phones, 49.6% read every short message and 16.2% read only if the phone number was familiar, 79.5% reported daily SMS to remind taking medicine would be helpful, and 68.9% were willing to receive them. In the final model, willingness to accept was positively associated with being young (odds ratio [OR] = 0.32; 95% confidence interval [CI]: 0.11–0.99; p = 0.048), living in the middle or north region (OR = 2.36; 95% CI: 1.24–4.50; p = 0.009, OR = 71.79; 95% CI: 21.53–239.37; p < 0.001, respectively), having primary or “junior or higher” education (OR = 5.80; 95% CI: 2.13–15.86; p = 0.001, OR = 3.20; 95% CI: 1.20–8.58; p = 0.021, respectively), having serious disease condition of stage (OR = 10.01; 95% CI: 2.12–47.30; p = 0.004), being a rural resident (OR = 2.96; 95% CI: 1.72–5.10; p < 0.001), having side effect (OR = 4.74; 95% CI: 1.24–18.03; p = 0.023), and taking a dose two or more hours late in the last 30 days (OR = 2.45; 95% CI: 1.26–4.78; p = 0.009). SMS as a reminder for improving ART adherence is acceptable. The survey results indicate that to be effective, messages need to be more acceptable to elderly patients, urban residents, individuals with earlier stage of HIV disease, and individuals not experiencing side effects. Nonetheless, these results suggest that for a high proportion of PLH in China, reminder messages through mobile phones would be useful for increasing compliance with HIV regimens.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PEMBELIAN

Purchase decision is a decision for possession of an act of two or more alternative options. Many factors can influence the purchasing decisions of consumers of a product, such as product, price and promotion. Consumer purchasing decisions could be made of many products, one of which is food. This is because basically everyone needs food as supply enough energy to be able to perform daily activities. One of the food it is Mie Jakarta 69. Although it’s been promoted, Mie Jakarta 69 still under another noodle products. The possibility of a marketing strategy that is used through product, price, and promotion is not yet effective, so purchasing decisions against Mie Jakarta 69 still low. The location of this research is the way of MT. Haryono No. 914 B Semarang. While the respondent chosen is consumers who make purchases on the streets of Mie Jakarta 69 of MT. Haryono No. 914 B Semarang. The purpose of this research is to analyze the effect of product, price, and promotion of the purchase decision. Population in this research is consumers who makes a purchase Mie Jakarta 69 which is unknown definite . A sample in this research is partly consumers who makes a purchase Mie jakarta 69 Semarang number 96 respondents . The data in this research is primer and the method use questionnaire. The technique analysis is multiple regression. Results of analysis using SPSS Version 13 shows that: 1. The product influential towards purchasing decision significantly 2. The price influential towards purchasing decision significantly 3. The promotion influential towards purchasing decision significantly 4. The product, price and promotion influential towards purchasing decision significantly The big influence between product, price and promotion towards purchasing decision is 66,8 % ( Adjusted R Square = 0,668 )
Reduction in cervical intraepithelial neoplasia in young women in British Columbia after introduction of the HPV vaccine: An ecological analysis

We report on the rates of cervical intraepithelial neoplasia (CIN) in young women aged 15–22 years of age in British Columbia before and after the introduction of an HPV vaccine program. Rates of cervical intraepithelial neoplasia (CIN) 2+ for each age stratum (15–22) in the calendar years 2004–2012 for the province of British Columbia were obtained from the BC Cancer Agency‘s population‐based cervical cancer program. Incidence rate ratios (IRR) of CIN2+ were described and compared before and after HPV vaccine program introduction in cohorts born in vaccine eligible years, and in non‐vaccine eligible years using piece‐wise Poisson regression analysis, and adjusted for age. Between 2004 and 2012, rates of CIN2 and CIN2+ in young women aged 15–22 years in the province of British Columbia have decreased overall. After the introduction of the HPV vaccine program, the age adjusted IRR for CIN2+ for young women aged 15–17 years decreased significantly from 0.91 (95% CI: 0.86–0.98 p < 0.01) to 0.36 (95% CI: 0.18–0.73 p < 0.01). During the same time period, no similar reduction was found in young women 18–22 years. After introduction of HPV vaccine program, IRR for CIN2+ in young women 15–17 was significantly reduced for CIN2+ (0.14; 95% CI: 0.04– 0.47; p < 0.01) and CIN2 (0.1; 95% CI: 0.02–0.54; p < 0.01). This ecological analysis shows a significant reduction in CIN2+ lesions in young women aged 15–17 years in British Columbia after the introduction of the HPV vaccine in young women despite vaccine uptake levels below 70%.