Miracle-dz/UniFAR-FTUs huggingface dataset:
Bankruptcy Law and the Cost of Banking Finance

Many theories study how firms'cost of funding depends on reorganization and liquidation in bankruptcy. However empirical evidence on this subject is scarce due to the difficulty in interpreting reforms that change different legal instruments at the same time. We take advantage of the timing of the 2005-2006 Italian bankruptcy law and combine it with a unique loan-level dataset. We find that the introduction of a reorganization procedure increased the interest rates on bank loans; the reform that made the liquidation procedure faster reduced firms' loan costs; and the presence of gains from creditor coordination reduced the cost of funding.
Voluntary Environmental Reporting Practices: A Further Study of 'Poor' Environmental Performers

We investigate the relationship between 'poor' environmental performance and voluntary environmental disclosures in annual reports of Australian listed companies. 'Poor' environmental performance is defined as those instances where companies have been subject to a successful Environmental Protection Agency (EPA) prosecution at any time between 1994 and 1998. This area of research is important as the Parliamentary Joint Statutory Committee for Corporations and Securities (PJSC) recently concluded that a voluntary system of environmental disclosure would encourage 'better' companies to achieve 'best practice' in this area. Consequently this study investigates what disclosure is in fact made in the period leading up to the mandatory requirements. Results reveal that violating firms' annual reports are limited to copious amounts of positive environmental disclosures of a general nature, with virtually no disclosure about the actual EPA violations. We conclude there has been no improvement in environmental disclosures since the previous study of Deegan and Rankin (1996). Accordingly, it is unlikely that voluntary environmental reporting creates a situation of adequate and appropriate disclosure for poor environmental performers let alone encouraging 'better' firms to achieve 'best practice'.
Influence of autism awareness on the psychological well-being of mothers caring for their children with autism

Autism Spectrum Disorders are currently hot topics in the field of special education due to the high prevalence ratio of ASD. Autism is different from all other disabilities; the characteristics of autism create additional stress for the parents and make the life of the family very hard. Usually the families are left alone to face the stressful challenge of raising a child with autism. In addition, families are also concerned with communication, education and related services, relationships with professionals and the independence of the child and his/her future concerns. Therefore, the aim of this study was to assess association between awareness and psychological wellbeing among mothers of newly diagnosed children with autism. A descriptive research design was used. The study was conducted in two setting: the Special Needs Care Center in the Institute of Post-graduate Childhood Studies affiliated to Ain Shams University and Egyptian Autistic Society and the out- patient clinic for child psychiatric treatments at El Abassia mental health hospital. Sixty children accompanied by their mothers with certain criteria were recruited during the period of 2014 – 2015. The study concluded that about two third of the studied sample had poor awareness regarding autism and there was a highly statistical significant relation between awareness and psychological wellbeing among mothers of children with autism. The study recommended that media awareness must be increased to aid mothers in prompting tolerance and understanding of autism with a clear explanation and a focus on; children with autism will be better when integrated in the society. Furthermore, there is a necessity to Counseling parents to enhance their awareness about autism for modifying their behaviors and psychosocial skills.
Histopathological Pattern of Skin Diseases in a Teaching Hospital Puducherry

Aims : This study is conducted to study the prevalence of various skin lesions attending the outpatient department of dermatology over a period of one year dec2012-dec2013. Materials and Methods : A total of 125 cases of skin lesions for over a year were taken for the study. Diagnosis was confirmed by histopathological examination with Hand E stain. Special stains were done wherever required. Results : Out of 125 cases , 30(24%)were reported under the category of non-infectious erythematous papulosquamous diseases , 20(16%) cases of leucocytoclasticvasculitis , 6(4.8%) cases of vesiculobullous and vesiculopustular diseases , 15 (12%)cases were reported as connective tissue disorders amongst which morphea , 12(9.6%)was the commonest , granuloma annulare 1 case(0.8%) , erythema nodosum 2 (1.6%) , 5(4%) cases of cutaneous drug toxicities , infectious etiology was reported in 15(12%) cases , pigmentary disorders of the skin was reported in 5(4%) , 2(1.6%) cases of tumors arising from epidermal appendages , 5(4.0%) cases of tumors and cysts of epidermis and miscellaneous category,15(12%) cases. Conclusion : Among skin infections papulosquamous lesions were more common in our region with psoriasis being the most common lesion.
Probabilistic inference of ecohydrological parameters using observations from point to satellite scales

Abstract. Vegetation controls on soil moisture dynamics are challenging to measure and translate into scale- and site-specific ecohydrological parameters for simple soil water balance models. We hypothesize that empirical probability density functions (pdfs) of relative soil moisture or soil saturation encode sufficient information to determine these ecohydrological parameters. Further, these parameters can be estimated through inverse modeling of the analytical equation for soil saturation pdfs, derived from the commonly used stochastic soil water balance framework. We developed a generalizable Bayesian inference framework to estimate ecohydrological parameters consistent with empirical soil saturation pdfs derived from observations at point, footprint, and satellite scales. We applied the inference method to four sites with different land cover and climate assuming (i) an annual rainfall pattern and (ii) a wet season rainfall pattern with a dry season of negligible rainfall. The Nash–Sutcliffe efficiencies of the analytical model's fit to soil observations ranged from 0.89 to 0.99. The coefficient of variation of posterior parameter distributions ranged from < 1 to 15 %. The parameter identifiability was not significantly improved in the more complex seasonal model; however, small differences in parameter values indicate that the annual model may have absorbed dry season dynamics. Parameter estimates were most constrained for scales and locations at which soil water dynamics are more sensitive to the fitted ecohydrological parameters of interest. In these cases, model inversion converged more slowly but ultimately provided better goodness of fit and lower uncertainty. Results were robust using as few as 100 daily observations randomly sampled from the full records, demonstrating the advantage of analyzing soil saturation pdfs instead of time series to estimate ecohydrological parameters from sparse records. Our work combines modeling and empirical approaches in ecohydrology and provides a simple framework to obtain scale- and site-specific analytical descriptions of soil moisture dynamics consistent with soil moisture observations.
The Supreme Subprime Myth: The Role of Bad Loans in the 2007-2009 Financial Crisis

Using simulations, we show that the probability of default and losses given default of subprime mortgage loans are small in comparison to their interest rates. The implication is that these loans are profitable for risk neutral efficient banks. As subprime mortgages remain a good investment even for higher values of probability of default and losses given default, our conclusion is that they did not trigger the 2007-2009 financial crisis. In contrast with other papers, this finding does not derive from analyses relating to the subprime market size, but from the positive ex-ante net present value of their discounted cash flows.
Interest Rate Risk, Longevity Risk and the Solvency of Life Insurers

In this paper I assess the effect of interest rate risk and longevity risk on the solvency position of a life insurer selling policies with minimum guaranteed rate of return, profit participation and annuitization option at maturity. The life insurer is assumed to be based in Germany and therefore subject to German regulation as well as to Solvency II regulation. The model features an existing back book of policies and an existing asset allocation calibrated on observed data, which are then projected forward under stochastic financial markets and stochastic mortality developments. Different scenarios are proposed, with particular focus on a prolonged period of low interest rates and strong reduction in mortality rates. Results suggest that interest rate risk is by far the greatest threat for life insurers, whereas longevity risk can be more easily mitigated and thereby is less detrimental. Introducing a dynamic demand for new policies, i.e. assuming that lower offered guarantees are less attractive to savers, show that a decreasing demand may even be beneficial for the insurer in a protracted period of low interest rates. Introducing stochastic annuitization rates, i.e. allowing for deviations from the expected annuitization rate, the solvency position of the life insurer worsen substantially. Also profitability strongly declines over time, casting doubts on the sustainability of traditional life business going forward with the low interest rate environment. In general, in the proposed framework it is possible to study the evolution over time of an existing book of policies when underlying financial market conditions and mortality developments drastically change. This feature could be of particular interest for regulatory and supervisory authorities within their financial stability mandate, who could better evaluate micro- and macro-prudential policy interventions in light of the persistent low interest rate environment.
Economic inequality and HIV in South Africa

The aim of this thesis is to study the association between economic inequality and HIV in South Africa, since relatively recent research has suggested that economic inequality may be a structural driver in the HIV epidemic, especially in sub-Saharan Africa. Economic inequality is measured at the provincial and municipal level using an asset index to approximate household wealth. The asset index is constructed through multiple correspondence analysis using variables on household assets and amenities. Economic inequality is calculated using the Gini coefficient. The effects of inequality are estimated with a multilevel mixed-effects logistic regression model. When both men and women are included in the sample, municipal inequality proves to be insignificant while an increase in household wealth increases the odds of being HIV positive. Disaggregating the analysis by sex yields different results: for males, the effect is negligible. For females, higher levels of municipal inequality increases the odds of being HIV positive, and women living in the most unequal municipality is 4.383 times as likely to be HIV positive than women in the least unequal municipality are. Economic household wealth is also a significant predictor for HIV serostatus, where a higher level of wealth is associated with higher odds of being HIV positive. The data used in this thesis is from 2005 and is supplied by the Human Sciences Research Council. Supervisor: Professor Dick Durevall Local supervisor: Professor Margaret Chitiga-Mabugu Bachelor Thesis in Economics Department of Economics with Statistics University of Gothenburg
The clinical value of imaging modalities (USG, EUS, CT) in pancreatic carcinoma staging

A i m. to assess the clinical value of endoscopic ultrasound in the staging of pancreatic carcinoma as opposed to ultrasonography and CT. Material and methods . We evaluated 42 patients (18 F, 24 M; mean age 61.3) operated on for pancreatic carcinoma between 1991 and 2002 analysing accuracy, sensitivity, specificity, PPV and NPV of routine and doppler ultrasonography, CT and EUS. Results . EUS showed the best accuracy in local tumour staging – 93.1%, vascular infiltration – 90%, and lymph node assessment – 87.5%. Routine USG was the least accurate: 82.5%, 67.5% and 72.5%, respectively. The accuracy of both CT and doppler USG were similar: 88.1%, 82.5% and 80.0%. Conclusions . EUS is the most accurate method available to stage pancreatic cancer in the pre-operative period. However, the advantage of EUS as opposed to CT and USG does not justify its routine use due to the costs, its low availability and invasiveness. WartoEc kliniczna badaƒ obrazowych (USG, EUS, KT) w ocenie zaawansowania raka trzustki Cel p racy . Ocean wartoEci klinicznej ultrasonografii endoskopowej w ocenie zaawansowania raka trzustki jako metody konkurencyjnej dla USG i tomografii komputerowej. M a t e r i a ∏ i m e t o d y. Badaniu poddano 42 chorych (18 K, 24 M), Eredni wiek: 61,3) operowanych z powodu raka trzustki w latach 1991–2002. Przeanalizowano trafnoEc diagnostyczna, czu∏oEc, swoistoEc, PPV i NPV USG tradycyjnego, doplerowskiego, KT i EUS. W y niki . Najwy˝sza dok∏adnoEc w ocenie zaawansowania miejscowego, naciekania naczyƒ krwionoEnych oraz przerzutow
Analysis of IPO Dividend Forecasts for Australian LPTs

Abstract While dividend forecasts in the prospectuses of initial public offerings (IPOs) are common, Brown et al. (2000) have found them to be optimistically biased. This study investigates the dividend/distribution forecasts in the prospectuses of Australian LPT IPOs during the period 1994 to 2004 and finds on average that they are not optimistically biased. Because dividends have important cash flow implications for investors, this study also examines factors that might influence the magnitude of the errors between the forecast and the actual distributions. It finds that LPT IPOs that offer stapled securities have overestimated their distribution paying ability.
Paths to Truth, Justice and Reconciliation in Argentina

Argentina has been following different paths to deal with its past repression after the dictatorship that ended in 1983. Attempts at truth and justice were the creation of the CONADEP (National Commission on the Disappearance of Persons) in 1983 and the condemnation of nine Argentine junta members. However, three amnesty laws were created afterwards: Full Stop, Due Obedience and Pardon (‘Indulto’) laws. As stated by Webb and others (2010) “the former military leaders called for amnesty whereas almost all the victims believe that reconciliation and justice can only be achieved through punishment of the perpetrators” (pp.26-27). The creation of those laws caused negative reactions among most parts of the Argentinean society. After 37 years Argentina succeed in prosecuting its worst perpetrators, as an institutional response to repression and public trials are contested in many cities of the country. This paper will argue that public trials might contribute to truth, justice and reconciliation, at national and personal levels.
FORMULATION AND EVALUATION OF SUSTAINED RELEASE BILAYERED MATRIX TABLETS OF SILDENAFIL CITRATE

Sildenafil citrate is a selective inhibitor of phosphodiesterase type 5 enzyme (PDE5), it offers potential to treat patients with pulmonary hypertension by selectively inhibiting PDE type five pathways in the lung. It is recommended for selected patients with pulmonary arterial hypertension, and has favourable effects on endothelial function. Sustained release bilayer matrix tablets of Sildenafil citrate is designed by simplex lattice design and evaluating the relationship and influence of different content levels of HPMC (Hypromellose), Carbopol (Carbomer) and Xanthangum in order to achieve a first-order release of Sildenafil citrate. Tablets were prepared by wet granulation process and evaluated for different pre and post compression parameters; from these matrix tablets drug release was prolonged, leading to achieve an effective therapy with low dosage of the drug, to reduce the frequency of medication.
Re-evaluating the local compton-thick AGN fraction

We study the NH distribution in a complete sample of 88 AGN selected in the 20-40 keV band from INTEGRAL/IBIS observations. We find that the fraction of absorbed (NH > 10^22 cm^-2) sources is 43% while Compton thick AGN comprise 7% of the sample. While these estimates are fully compatible with previous soft gamma-ray surveys, they would appear to be in contrast with results reported from an optically selected sample. This apparent difference can be explained as being due to a selection bias caused by the reduction in high energy flux in Compton thick objects rendering them invisible at our sensitivity limit. Taking this into account we estimate that the fraction of highly absorbed sources is actually in close agreement with the optically selected sample. Furthermore we show that the measured fraction of absorbed sources in our sample decreases from 80% to ~20-30% as a function of redshift with all Compton thick AGN having z 24%.
A Clash of Capitalisms: Foreign Shareholders and Corporate Restructuring in 1990s Japan

This article examines the clash between stakeholder- and shareholder-based business systems resulting from an increase in foreign portfolio investment in the Japanese economy during the 1990s. An analysis of 1,108 firms between 1991 and 2000 shows that as foreign institutional investors, who were more interested in investment returns than in long-term relationships, replaced domestic shareholders, one fundamental pillar of Japan's stakeholder capitalism began to crack. Japanese firms began to adopt downsizing and asset divestiture, practices more characteristic of Anglo-American shareholder economies. The influence of foreigners, however, was weaker in firms more deeply embedded in the local system through close ties to domestic financial institutions and corporate groups. Thus, foreign investors were influential primarily in firms less embedded in the existing stakeholder system. This research contributes to debates on globalization and convergence of business systems, institutional change, and corporate governance systems.
Do electron-capture supernovae make neutron stars? First multidimensional hydrodynamic simulations of the oxygen deflagration

In the classical picture, electron-capture supernovae and the accretion-induced collapse of oxygen-neon white dwarfs (ONeWDs) undergo an oxygen deflagration phase before gravitational collapse produces a neutron star (NS). These types of core collapse events are postulated to explain several astronomical phenomena. In this work, the deflagration phase is simulated for the first time using multidimensional hydrodynamics, with the aim of gaining new insight into the explosive deaths of $8-10~M_\odot$ stars and ONeWDs that accrete material from a binary companion star. The main aim is to determine whether these events are thermonuclear or core-collapse supernova explosions, and hence whether NSs are formed by such phenomena. The deflagration is simulated in ONe cores with three different central ignition densities. The intermediate density case is perhaps the most realistic, being based on recent nuclear physics calculations and 1D stellar models. The 3D hydrodynamic simulations presented in this work begin from a centrally confined flame structure using a level-set-based flame approach and are performed in $256^3$ and $512^3$ numerical resolutions. In the simulations with intermediate and low ignition density, the cores do not appear to collapse into NSs. Instead, almost a solar mass of material becomes unbound from the cores, leaving bound remnants. These simulations represent the case in which semiconvective mixing during the electron-capture phase preceding the deflagration is inefficient. The masses of the bound remnants double when Coulomb corrections are included in the EoS, however they still do not exceed the effective Chandrasekhar mass and, hence, would not collapse into NSs. The simulations with the highest ignition density ($\log_{10}\rho_{\rm c}=10.3$), representing the case where semiconvective mixing is very efficient, show clear signs that the core will collapse into a NS.
Human factors and ergonomics in safety management in healthcare: building new relationships

Human factors are playing an essential role in ensuring occupational health and safety at work. In the healthcare sector, relevant factors include optimizing the interaction of humans with their technical, social working environment, and human characteristics such as knowledge and motivation. Those factors affect the ability to provide good quality of healthcare and safety performance. The aim of this paper is to analyse factors related to safety knowledge, communication and professional competence among caregivers in nursing homes. A group of professionals studied (n = 241, includes nurses and caregivers) completed a validated questionnaire. Descriptive statistics and correlation analyses were applied, using SPSS Statistics 24. Our study revealed that over half of the respondents possess an occupational certificate and the majority of employers organize regular in-service training at workplaces. Respondents who claimed that in-service trainings are not regular still stated that they generally receive safety and ergonomic related trainings, trainings for working with special equipment. However, only a quarter of respondents have access to occupational safety trainings that focus on specific risks at work. Based on the results of the study, we emphasize the need of integrating human factors in the safety management system in nursing homes with a special focus on adequate safety training in ability to cope successfully with the elderly and people with special needs, to provide safe and high-quality care as well as confidence and the knowledge how successfully they manage conflicts in order to keep good relationships at work.
Building the Iron Cage: Determinants of Managerial Intensity in the Early Years of Organizations

We examine how founding conditions shape the proliferation of management and administration in a sample of young technology start-up companies in California's Silicon Valley. Analyzing quantitative and qualitative information, we examine the enduring imprint of two aspects of founding conditions: (1) the initial gender mix in start-ups and (2) the founder's employment model. Both factors influence the extent of managerial intensity that develops over time. In particular, firms with bureaucratic-model founders subsequently became more administratively intense than otherwise similar companies, particularly when compared with companies with “commitment-model” founders. Also, firms with proportionately more women during the first year subsequently bureaucratized less than otherwise similar firms. Our analyses thus support notions of path-dependence in the evolution of organizational structures and underscore the importance of the “logics of organizing” that founders bring to new enterprises.
Gender differences in ADHD diagnosis

v List of Figures viii List of Tables ix Chapter 1: Introduction 1 Purpose 1 Background 2 Significance 3 Definitions 4 Limitations 5 Assumptions 5 Chapter 2: Literature Review 7 History of the Disorder and Diagnosis 7 Subtype Specific Research 10 Public Perception and Females 13 Neurological Bases of ADHD 16 Potential Bias Against Females 18 Female Specific Studies 20