Miracle-dz/UniFAR-FTUs huggingface dataset:
Is SMEs accounting influenced by taxation? Some empirical evidence from Romania

One specific aspect of small and medium-sized entities (SMEs) accounting debated in literature is its connection with taxation. This ‘connection’ is not always explicitly recognized, since accounting rules are separate from fiscal ones. In practice however, these seem to interweave, as accountants usually turn also to fiscal regulations when treating transactions, providing more of a fiscal than accounting ‘true and fair view’ of the position of the entity (especially for the small and medium-sized entities). We performed an empirical analysis over a period of 11 years seeking evidence on the de facto relationship between accounting and taxation. We collected data from the Romanian SMEs sector, since in our country changes in accounting and fiscal regulations provide an excellent setting for analyzing such a relationship, as explained in the paper. Our empirical findings confirm that accounting is indeed influenced by taxation (de facto influence); however, the level of such influence varies across the years under observation. Furthermore, amendments in the tax and accounting regulations seem to contribute to the disconnection of taxation from accounting, but with a low force. Key words: SMEs, accounting, taxation, Romania.
Fundamental obstacle for electrical spin injection from a ferromagnetic metal into a diffusive semiconductor

We have calculated the spin-polarization effects of a current in a two-dimensional electron gas which is contacted by two ferromagnetic metals. In the purely diffusive regime, the current may indeed be spin-polarized. However, for a typical device geometry the degree of spin-polarization of the current is limited to less than 0.1% only. The change in device resistance for parallel and antiparallel magnetization of the contacts is up to quadratically smaller, and will thus be difficult to detect.
Effects of Arachidonic Acid on Dopamine Synthesis, Spontaneous Release, and Uptake in Striatal Synaptosomes from the Rat

Abstract: Arachidonic acid (AA) markedly stimulated, in a dose‐dependent manner, the spontaneous release of [3H]dopamine ([3H]DA) continuously synthesized from [3H]tyrosine in purified synaptosomes from the rat striatum. As estimated by simultaneous measurement of the rate of [3H]H2O formation (an index of [3H]tyrosine conversion into [3H]DOPA), the AA response was associated with a progressive and dose‐dependent reduction of [3H]DA synthesis. In contrast to AA, arachidic acid, oleic acid, and the methyl ester of AA (all at 10−4M) did not modify [3H]DA release. The AA (3 × 10−5M)‐evoked release of [3H]DA was not affected by inhibiting AA metabolism, with either 5,8,11,14‐eicosatetraynoic acid or metyrapone, suggesting that AA acts directly and not through one of its metabolites. AA also inhibited in a dose‐dependent manner [3H]DA uptake into synaptosomes, with a complete blockade observed at 10−4M. However, AA (10−4M) still stimulated [3H]DA spontaneous release in the presence of either nomifensine or other DA uptake inhibitors, indicating that AA both inhibits DA reuptake and facilitates its release process. Finally, the AA (10−4M)‐evoked release of [3H]DA was not affected by protein kinase A inhibitors (H‐89 or Rp‐8‐Br‐cAMPS) but was markedly reduced in the presence of protein kinase C inhibitors (Ro 31‐7549 or chelerythrine).
Macroeconomic consequences of optimal information acquisition

This thesis considers the extension of the ‘sticky information’ concept of Mankiw and Reis (2002), by which agents form expectations rationally conditional on out-of-date information, with new information arriving probabilistically, to models where the probability of receiving new information is a choice variable. Previously this has been done only for simple, restricted economic models (e.g. Branch et al. (2009)), but not for DSGE models as used in modern macroeconomic theory. Numerical results for two different models are presented and then estimation of the more fully-featured model is conducted. It is found that for a simple model of monopolistically competitive firms the introduction of endogenous sticky information can lead to multiple equilibria, particularly when there is strong strategic complementarity. The optimal updating probabilities are strongly responsive to the variability of monetary policy shocks and it is shown that the macroeconomic effect of this is that changes in shock variability cause a trade-off between the variance of output and inflation, which doesn't occur in the case of exogenous sticky information. For a DSGE model with endogenous sticky information with more than one type of agent, with agent types having separate updating probabilities, it is found that the possibility of multiple equilibria is reduced relative to the simple model. The numerical results for this model show that the effects of changes in the coefficients of monetary policy on the volatility of variables and on the model dynamics, as characterized by the impulse response functions, may be amplified by the presence of endogenous sticky information. Finally, the estimation results show there has been a reduction in the updating probability of firms, and an increase in that of households, in the period 1984Q3 - 2006Q1 compared to 1955Q1 - 1984Q2. This can be explained by a switch of monetary policy responsiveness from the output gap to inflation and by changes in the volatilities of the exogenous shocks themselves.
Job Satisfaction of Public Sector Employees in Sub-Saharan Africa: Testing the Minnesota Satisfaction Questionnaire in Ghana

Public sector administration in sub-Saharan Africa experiences a myriad of problems of the logical perception between worker dissatisfaction and demotivation of job standards. This study tested the Minnesota Satisfaction Questionnaire (MSQ) in a typical public sector organization in sub-Saharan Africa. A total of 100 usable surveys were analyzed with SPSS. A very low level of job satisfaction was indicated, and more than 83% of respondents indicated dissatisfaction in their pay and the amount of work they do. Significant differences in job satisfaction scores were also found in the educational level of staff, and between genders. The study outcome highlights the roles of employees and organizational weak spots of human resource management (HRM) practices in a typical sub-Saharan African country, and provides an alternative pathway in employee satisfaction and performance outcome.
Anti-HIV and immunomodulation activities of cacao mass lignin-carbohydrate complex.

BACKGROUND Recently, a prominent antiviral and macrophage stimulatory activity of cacao lignin-carbohydrate complex (LCC) has been reported. However, the solubility and sterility of LCC have not been considered yet. In the present study, complete solubilisation and sterilisation was achieved by autoclaving under mild alkaline conditions and the previously reported biological activities were re-examined. MATERIALS AND METHODS LCCs were obtained by 1% NaOH extraction and acid precipitation, and a repeated extraction-precipitation cycle. Nitric oxide (NO) and cytokine productions were assayed by the Griess method and ELISA, respectively. Inducible NO synthase (iNOS) expression was determined by Western blot analysis. Superoxide anion, hydroxyl radical and nitric oxide radical-scavenging activity was determined by ESR spectroscopy. RESULTS Cacao mass LCC showed reproducibly higher anti-HIV activity than cacao husk LCC. Cacao mass LCC, up to 62.5 μg/ml, did not stimulate mouse macrophage-like cells (RAW264.7 and J774.1) to produce NO, nor did it induce iNOS protein, in contrast to lipopolysaccharide (LPS). Cacao mass LCC and LPS synergistically stimulated iNOS protein expression, suggesting a different point of action. Cacao mass LCC induced tumour necrosis factor-α production markedly less than LPS, and did not induce interleukin-1β, interferon-α or interferon-γ. ESR spectroscopy showed that cacao mass LCC, but not LPS, scavenged NO produced from NOC-7. CONCLUSION This study demonstrated several new biological activities of LCCs distinct from LPS and further confirmed the promising antiviral and immunomodulating activities of LCCs.
Openness, Ownership, and Regional Economic Growth in Vietnam

ABSTRACT In this article, we examine the influences of exports, multinational corporations (MNCs), and the share of state-owned enterprise (SOE) production in regional economic growth in Vietnam for the years 1996–2006. Various estimations, without and with considering the endogeneity problem, confirm that exports and the presence of MNCs are influential factors on promoting economic growth. Crucially, provinces with a higher ratio of SOE production have experienced higher economic growth. However, the positive relationship between SOE share and economic growth should be carefully interpreted.
" On the Dynamics of Exports and FDI: The Spanish Internationalization Process"

This paper provides further insights into the dynamics of exports and outward foreign direct investment (FDI) flows in Spain from a time-series approach. The contribution of the paper is twofold: i) the existence of either substitution or a complementary relationship between Spanish outward investments and exports is empirically tested using a multivariate cointegrated model (VECM). The evolution in exchange flows (1993-2008) and country-specific variables (such as world demand - including Spain’s main recently growing foreign markets - for trade flows and the relative price of exports in order to proxy new global competitors) are taken into account for the first time. And ii) the growth in the trade of services in recent decades leads us to test a specific causality relationship by disaggregating between goods and services flows. Our results provide evidence of a positive (Granger) causality relationship running from FDI to exports of goods (stronger) and to exports of services (weaker) in the long run, the complementarity relation of which is consistent with vertical FDI strategies. In the short run, however, only exports of goods are affected (positively) by FDIs.
Realizing Potential: Building Regional Organizing Capacity in Polycentric Urban Regions

Regional planning for and in polycentric urban regions may entail certain competitive potentialities over a stand-alone development of their individual cities or city-regions. These potentialities relate to the pooling of resources, complementarities and spatial diversity. It seems that planners are increasingly aware of these potentialities as in several European countries attempts are made to identify such polycentric regional systems of formerly independent and distinct cities that are located close to each other, often building on increasing functional relationships between them. This article argues, however, that in order actually to exploit the theoretical potential planning for polycentric urban regions has, one needs to do more than just identify a polycentric system on the map. Rather, an active building of regional organizing capacity is needed - that is, the ability to regionally co-ordinate developments through a more or less institutionalized framework of co-operation, debate, negotiation and decision-making in pursuit of interests at the regional scale - to shape a polycentric urban region's competitive advantages. This need for regional organizing capacity may sound obvious, but in practice successful examples of proclaimed polycentric urban regions developing networks for regional co-ordination and action are rather thin on the ground. Basing our argument on evidence from four polycentric urban regions in North West Europe, it was found that the building of regional organizing capacity is conditioned by a number of spatialfunctional, political-institutional and cultural factors. Major constraints in the examined regions include institutional fragmentation, an internal orientation of key persons and the lack of identification with the region at large.
Mitigation of Methane and Nitrous Oxide Emissions from Waste, Energy and Industry

Traditionally, economic analyses of greenhouse gas (GHG) mitigation focused on carbon dioxide (CO2) emissions from energy sources, while non-CO2 GHGs were not incorporated into the studies, due to the lack of data on abatement costs of non-CO2 GHGs. In recent years, however, increasing attention has been dedicated to the benefits of reducing emissions of non-CO2 GHGs such as methane and nitrous oxide. Increased attention to the potential role of these gases in a GHG reduction policy increased the need for better data on the costs of non-CO2 GHG abatement for countries and regions outside of the US and the European Union (EU). Using a net present value calculation, this analysis develops regionally adjusted costs per mitigation option and marginal abatement cost curves by region for use in economic models. The result is worldwide cost estimates for methane and nitrous oxide from waste, energy and the industrial sectors. This paper also demonstrates the ability to significantly reduce greenhouse gases from these sectors with current technologies and the low cost of methane and nitrous oxide relative to CO2 reductions.
Determining the single-vender and single-buyer inventory strategy with fuzzy setup cost and fuzzy ordering cost

Abstract Pan and Yang’s model with such consideration is based on the total cost optimization under a common stock strategy and business function in JIT. However, the supposition of known buyer’s setup cost and vender’s ordering cost in most related publications may not be realistic. This paper modify the inclusion of fuzzy setup cost and fuzzy ordering cost in the inventory model and then employ two ways to defuzzify, to find the estimation of the annual total integrated cost, and derives the corresponding optimal buyer’s quantity consequently and the integer number of lots in which the items are delivered from the vendor to the purchaser. Furthermore, numerical examples are presented to demonstrate the results of the proposed models.
Considering Dividend Stability in the Relation between Dividend Yields and Stock Returns

Previous studies show that firms with long records of paying stable dividends are unique. However, research on the relation between dividend yields and stock returns focuses on shorter-term dividend yield measures without considering long-term dividend stability. This article shows that high-yield stocks are not in fact homogeneous, but that stocks with high yields and stable dividends behave differently from stocks with only a high yield. These differences persist even after controlling for firm size, the January effect, and systematic risk, suggesting distinctive risk characteristics for stocks with both high yields and stable dividends.
Optimal Futures Positions for Large Banking Firms

Earlier work on hedging is extended to incorporate uncertainty about deposit supp ly and loan demand as well as random returns on loans and CDs. The op timal forward position is the sum of three ratios which should be est imated simultaneously. The bank-specific data show that studies of ba nks have overstated (1) the optimum volume of short futures for banks , (2) the homogeneity of optimal hedge ratios across the banking syst em, and (3) the effect of deregulation on interest-rate risk. The evi dence is inconsistent with the hypothesis that deregulation increased the interest-rate risk borne by banks. Copyright 1988 by American Finance Association.
Effect of digoxin on global respiratory muscle strength after cholecystectomy: a double blind study

BACKGROUND Upper abdominal surgery has been shown to impair the function of the respiratory muscles. In addition, controversial results have been reported concerning the effect of digoxin on the diaphragm. The aim of this study was to investigate further the mechanism(s) of respiratory muscle dysfunction after cholecystectomy and the effect of digoxin on the impaired respiratory muscle function. METHODS Twenty three patients (four men) were studied before and 48 hours after surgery. Eleven received digoxin and 12 placebo. Respiratory muscle strength was assessed 48 hours after surgery by measuring mouth pressure during maximum static inspiratory (Pimax) and expiratory (Pemax) efforts before and after 90 minutes of intravenous administration of 0.25 mg digoxin in a double blind, placebo controlled fashion. In addition, spirometric and pain measurements were performed. RESULTS Postoperatively (+48 h) Pimax and Pemax decreased significantly (p<0.01) from their preoperative values in both groups by a similar degree. After administration of digoxin or placebo only the digoxin group showed a significant increase in both Pimax (p<0.02) and Pemax (p<0.05) with a mean increase of 15% for Pimax and 12.3% for Pemax. The mean difference in PImax (ΔPimax) and Pemax (ΔPemax) between the digoxin and placebo groups was 1.01 (95% CI 0.28 to 2.2) and 1.05 (95% CI 0.04 to 2.4), respectively. Estimates of postoperative pain did not differ between the two groups. Spirometric indices showed a similar restrictive defect postoperatively in both groups but did not change after digoxin or placebo. CONCLUSION Digoxin improves the impaired global strength of the inspiratory and expiratory muscles after cholecystectomy and this may be clinically relevant. Muscle contractility could play a part in this impairment.
Mental Health Patterns and Consequences: Results from Survey Data in Five Developing Countries

The social and economic consequences of poor mental health in the developing world are presumed to be significant, yet are largely under-researched. The authors argue that mental health modules can be meaningfully added to multi-purpose household surveys in developing countries, and used to investigate this relationship. Data from nationally representative surveys in Bosnia and Herzegovina, Indonesia, and Mexico, along with special surveys from India and Tonga, show similar patterns of association between mental health and socioeconomic characteristics across countries. Individuals who are older, female, widowed, and report poor physical health are more likely to report worse mental health outcomes. Individuals living with others with poor mental health are also significantly more likely to report worse mental health themselves. In contrast, there is little observed relationship between mental health and poverty or education, common measures of socio-economic status. The results instead suggest that economic and multi-dimensional shocks such as illness or crisis can have a greater impact on mental health than overall levels of poverty. This may have important implications for social protection policy. The authors also find significant associations between poor mental health and lowered labor force participation (especially for women) and higher frequency visits to health centers, suggesting that poor mental health can have significant economic consequences for households and the health system. Finally, the paper discusses how measures of mental health are distinct from general subjective welfare measures such as happiness and indicate useful directions of future research.
Teaching Adolescents To Become Learners The Role of Noncognitive Factors in Shaping School Performance: A Critical Literature Review

Research (CCSR) conducts research of high technical quality that can inform and assess policy and practice in the Chicago Public Schools. We seek to expand communication among researchers, policymakers, and practitioners as we support the search for solutions to the problems of school reform. CCSR encourages the use of research in policy action and improvement of practice, but does not argue for particular policies or programs. Rather, we help to build capacity for school reform by identifying what matters for student success and school improvement, creating critical indicators to chart progress, and conducting theory-driven evaluation to identify how programs and policies are working.
Do Foreigners Invest Less in Poorly Governed Firms?

As domestic sources of outside finance are limited in many countries around the world, it is important to understand factors that influence whether foreign investors provide capital to a country's firms. We study 4,409 firms from twenty-nine countries to assess whether and why concerns about corporate governance result in fewer foreign holdings. We find that foreigners invest less in firms that reside in countries with poor outsider protection and disclosure and have ownership structures that are conducive to governance problems. This effect is particularly pronounced when earnings are opaque, indicating that information asymmetry and monitoring costs faced by foreign investors likely drive the results. The Author 2008. Published by Oxford University Press on behalf of The Society for Financial Studies. All rights reserved. For Permissions, please e-mail: journals.permissions@oxfordjournals.org. , Oxford University Press.
Lycium barbarum polysaccharide protects human keratinocytes against UVB-induced photo-damage

Abstract Ultraviolet B (UVB) irradiation plays a key role in skin damage, which induces oxidative and inflammatory damages, thereby causing photoaging or photocarcinogenesis. Lycium barbarum polysaccharide (LBP), the most biologically active fraction of wolfberry, possesses significant antioxidative and anti-inflammatory effects on multiple tissues. In the present study, the photoprotective effects and potential underlying molecular mechanisms of LBP against UVB-induced photo-damage were investigated in immortalized human keratinocytes (HaCaT cells). The data indicated that pretreatment with LBP significantly attenuated UVB-induced decrease in cell viability, increase in ROS production and DNA damage. LBP also significantly suppressed UVB-induced p38 MAPK activation, and subsequently reversed caspase-3 activation and MMP-9 expression. Notably, LBP was found to induce Nrf2 nuclear translocation and increase the expression of Nrf2-dependent ARE target genes. Furthermore, the protective effects of LBP were abolished by siRNA-mediated Nrf2 silencing. These results showed that the antioxidant LBP could partially protect against UVB irradiation-induced photo-damage through activation of Nrf2/ARE pathway, thereby scavenging ROS and reducing DNA damage, and subsequently suppressing UVB-induced p38 MAP pathway. Thus, LBP can be potentially used for skincare against oxidative damage from environmental insults.
Working Capital Management And Corporate Performance. Special Reference To Manufacturing Firms On Nairobi Securities Exchange

This paper captures aspects regarding relationships between Working Capital Management and Corporate Performance of manufacturing firms listed on the Nairobi securities exchange. A sample of 20 companies whose data for 5 years from 2007-2011 was selected. For analysis Principal components analysis (PCA) is used due to its simplicity and its capacity of extracting relevant information from confusing data sets. Regression of the principal component show that that working capital proxies CCC, ACP and control variables CLTA, NSCA & FATA are significant at 95% confidence (p values are < .05) To performance.