Miracle-dz/UniFAR-FTUs huggingface dataset:
Capital Structure and Firm Performance-Evidence from Nepalese Manufacturing Companies

The main purpose of the study was to examine the effect of capital structure on the performance of manufacturing companies listed at the Nepal Stock Exchange. Secondary data of eight manufacturing were obtained from the published annual reports and financial statements of the respective companies covering the years 2004-2014. The results of multiple regressions analysis show that capital structure has a significant negative relationship with the performance of Nepalese manufacturing companies. In addition to capital structure, the firm performance is significantly positively associated to the firm size but negatively associated to the tangibility. The study concludes that higher use of debt in capital structure reduces the performance of Nepalese manufacturing companies. Keywords: Capital Structure; Firm Performance; Nepal Stock Exchange; Financial Statement.
Financial reporting quality: The role of independent and grey directors, board continuous training and internal audit function

In this paper, we examine the relationship between board monitoring mechanism, continuous training and financial reporting quality in Malaysian context. The paper employed a sample of top 100 Malaysia firms identified by the Malaysia Shareholder Watchdog Group (MSWG) between the periods 2010-2011. Feasible GLS (FGLS) regression estimation method was used to test the relationship between the dependent variable of interest. The regression result reveals that while the proportion of grey directors in boardroom positively and significantly relates with both accrual and real earnings management, the proportion of independent directors was negative, but not significant.Board continuous training and outsourcing of internal audit function is however negatively and significantly affects accrual and real earnings management.The study’s findings have implication for future regulatory initiative, as our result suggests that board mechanisms, specifically, board composition are not effective in improving the quality of reported figures. This study extend previous studies by testing whether board experience measured by the number of continuous education training program- trainings relating to corporate governance and financial reporting attended by board members improve the quality of financial reporting.
Kinetic Modeling and Effect of Process Parameters on Selenium Removal Using Strong Acid Resin

Heavy metal pollution due to the contamination of Selenium above the tolerable limit in the natural environment is a challenging issue that environmental scientists face. This study is aimed at identifying ion exchange technology as a feasible solution to remove selenium ions using 001x7 resin. Parametric experiments were conducted to identify the optimal pH, sorbent dose and speed of agitation. Selenium removal efficiency of 85% was attained at pH 5.0 with 100 mg/L selenium concentration. The increase in resin dose was found to increase removal efficiency. However, metal uptake decreased. The experiments on the effect of concentration proved the negative effect of higher concentrations of selenium on removal efficiency. The ion exchange process was proved to be optimal at an agitation speed of 200 rpm and a temperature of 35 °C. Pseudo second order model was found to fit the kinetic data very well compared to the pseudo-first order model and the pseudo second order rate constant was estimated as 8.725x10-5 g mg-1 min-1 with a solution containing 100 mg/L selenium.
Different aspects of psoriasis etiology and treatment

Psoriasis is a chronic disease where treatments are often needed throughout life. The quality of life of patients is often affected and comorbidities are common. The overall aim of this thesis was to study treatment regimes, assessments and comorbidity in psoriasis patients with the intention of finding treatment strategies that work in daily practice and improves patients’ quality of life. In Paper I, bacterial and fungal cultures were studied from intertriginous areas in psoriasis patients with and without topical steroid treatment and from healthy controls. The results show that untreated psoriatic patients were colonised by Staphylococcus aureus significantly more often than the control group but infection seemed to be unlikely. Candida was not found in any of the groups. We propose that intertriginous psoriasis could be treated with topical steroids alone. In Paper II, the effectiveness, quality of life and side-effects were compared between the treatments with methotrexate and ciclosporin. The mean PASI change from baseline at 12 weeks was 58% in the methotrexate group and 72% in the ciclosporin group, showing ciclosporin to be more effective than methotrexate. The improvement of the VAS score was also higher in the ciclosporin group. In Paper III, the sub-analysis of the assessment tools used in the second study showed that the VAS correlated with the PASI and the DLQI, except at the baseline visit for the PASI. We suggest that the VAS could be used to assess disease activity and quality of life for psoriasis patients in everyday clinical practice. In Paper IV, the experience and risk of dental caries and periodontal disease were assessed in psoriasis patients and controls, and similar profiles were observed in the two groups. Conclusion: Intertriginous psoriasis can be treated with topical steroids alone. Ciclosporin is more effective than methotrexate from a short-term perspective, although methotrexate also gives a satisfactory effect and is safer from a long-time perspective. The VAS method for assessing disease activity and quality of life in psoriasis can be recommended. In psoriasis patients, no overall increased risk for dental caries and periodontal disease was demonstrated.
Evaluation of Primary Health Care in Brazil: A Literature Review

This study aimed to analyze the scientific literature on the aspects and/or positive and negative impacts of Primary Health Care (PHC) in Brazil. There was conducted a literature search on the Lilacs database, finding nine articles analyzed by categorical content. The data revealed positive impacts of PHC in Brazil: best performance of the FHS than to Traditional Basic Units, users recognize the PHC as the gateway of the health system, increasing the professional/user relationship and municipalities those invest in innovative strategies attention. The challenges for the consolidation of PHC excel in studies: classified in most cities studied as regular/partially effective, incipient/unsatisfactory, little impact on improving the health conditions of the population, incipient social participation, difficulties in organizing the PHC, professional devaluation. It is concluded that there are incipient positive impacts of PHC, requiring changes, such as increased planning, organization and qualification, to the consolidation of PHC in Brazil. Studies which evaluate the PHC are extremely important for the reorganization of the health system and overcoming the challenges that still exist in the primary level of attention.
On Public Versus Private Provision of Corporate Law

Law in modern market societies serves both democratic and economic functions. In its economic function, law is a service, a means of enhancing the value of transactions and organizations. Yet modern market economies continue to rely on the state, rather than the market, to provide this service. This article investigates whether private provision of law may be superior to public provision. We look in particular at corporate law, where there is a substantial literature exploring the efficiency implications of "regulatory competition" and compare this competition with market competition between private providers. Drawing from the well-known framework of spatial models of imperfect competition, we argue that while neither public nor private competition may lead to the optimal corporate law regimes, there are at least some reasons to believe that private provision may be preferable. Specifically, we present a model that demonstrates when regulatory competition is likely to produce widespread emulation and little innovation. Private competition, in contrast, is more likely to lead to greater "product" differentiation, which benefits heterogeneous consumers of corporate law services in the short term. Moreover, such differentiation also has long-term benefits, as providers are able to "learn" more about business organizations' demand-side characteristics and can thus tailor their services to business needs more effectively. Copyright 2006, Oxford University Press.
Are Financial Cooperatives Crowded Out by Commercial Banks in the Process of Financial Sector Development?

This paper investigates whether financial cooperatives are crowded out by commercial banks in the process of financial sector development. We use a self-constructed database (1990-2011) of financial cooperatives in 55 developing countries. Our empirical results are threefold. First, financial cooperatives tend to reach more members in countries where the commercial banking sector is weak. This validates their role as a market failure solution. Second, in the process of commercial bank expansion, financial cooperatives run the risk of being crowded out. Third, financial cooperatives seem to benefit from some kind of bank presence, especially as far as savings mobilization is concerned.
Influence of the Distance between Nanoparticles in Clusters on the Magnetization Reversal Process

Fourfold magnetic nanoparticles, created from nanowires or in the form of an open square, offer the possibility of creating quaternary memory devices with four unambiguously distinguishable stable states at remanence. This feature, however, has been simulated for single magnetic nanoparticles or clusters with interparticle distances similar to the nanoparticle dimensions. For the possible use in bit-patterned media, it is important to understand the scaling behavior of the stability of the additional intermediate states with the interparticle distance. The paper investigates exemplarily nanoparticles of two shapes which were found to be optimum to gain four states at remanence. For clusters of these particles, the probability of reaching the additional intermediate states in all particles in the same field region is strongly reduced with decreased interparticle distance. The differences between both shapes indicate possible solutions for this problem in the form of new nanoparticle shapes.
Alternative explanations of online repurchasing behavioral intentions: A comparison study of Korean and UK young customers

Purpose – This study sets out to employ a cross‐cultural perspective to explore alternative explanations in the development of the online repurchase intentions model.Design/methodology/approach – The proposed constructs of alternative models deal with key online consumer behavior variables such as customized information, web use applications, online service and perceived interactivity which lead to the formation of purchase intentions. These variables form the theoretical foundation for four alternative models. To test these four alternative models 448 online consumers were surveyed in 2007. Structural equation modeling is used to test these models.Findings – The results demonstrate that the power of customized information lies in its ability to influence consumer satisfaction and perceived interactivity that are proximate to repurchase intentions. The results also show that the link of satisfaction→repurchase intentions provides a meaningful empirical representation of the hierarchical sequence in which .
East Java: Cenozoic Basins, Volcanoes and Ancient Basement

East Java on land is divided here into four broadly EW zones: (1) the Southern Mountains Zone, an Eocene to Miocene volcanic arc, separated by (2) the present-day volcanic arc from (3) the Kendeng Zone which was the main Cenozoic depocentre in onshore East Java; and to the north (4) the Rembang Zone which represents the edge of the Sunda Shelf. Several synthems separated by unconformities can be identified and correlated between the different zones. There is a regional angular unconformity above Upper Cretaceous and older basement. The oldest rocks above the unconformity range from Mid Eocene to Lower Oligocene and record a gradual transgression and, in SE Java, an increase in volcanic material up-section. After an intra-Oligocene sea-level fall, volcanic material from the arc dominated in the Southern Mountains and Kendeng Zones while in the Rembang Zone carbonate deposition continued. In the Early Miocene, activity in the Southern Mountains Volcanic Arc culminated in a major eruptive phase at 20 Ma ± 1 Ma, similar in scale to the Pleistocene eruptions of Toba. To the north carbonate deposition was interrupted by clastic input containing reworked basement and Eocene material. The Mid Miocene was a period of reworking and carbonate sedimentation. In the Late Miocene volcanic activity recommenced at the position of the present-day arc and there was a series of deformation events throughout East Java. Volcanism has played an important role in the development of East Java, providing a source of material and contributing to subsidence by flexural loading. Provenance studies and dating of zircons * SE Asia Research Group, Geology Department, Royal Holloway University of London ** University of the West Indies *** Curtin University of Technology provide insight into the basement character and suggest that continental crust of Gondwana (possibly Western Australian) origin lies beneath part of the Southern Mountains Zone. It is suggested that continental Sundaland provided very little, if any, terrigenous material to East Java in the Cenozoic.
The potential to mitigate global warming with no‐tillage management is only realized when practised in the long term

No‐tillage (NT) management has been promoted as a practice capable of offsetting greenhouse gas (GHG) emissions because of its ability to sequester carbon in soils. However, true mitigation is only possible if the overall impact of NT adoption reduces the net global warming potential (GWP) determined by fluxes of the three major biogenic GHGs (i.e. CO2, N2O, and CH4). We compiled all available data of soil‐derived GHG emission comparisons between conventional tilled (CT) and NT systems for humid and dry temperate climates. Newly converted NT systems increase GWP relative to CT practices, in both humid and dry climate regimes, and longer‐term adoption (>10 years) only significantly reduces GWP in humid climates. Mean cumulative GWP over a 20‐year period is also reduced under continuous NT in dry areas, but with a high degree of uncertainty. Emissions of N2O drive much of the trend in net GWP, suggesting improved nitrogen management is essential to realize the full benefit from carbon storage in the soil for purposes of global warming mitigation. Our results indicate a strong time dependency in the GHG mitigation potential of NT agriculture, demonstrating that GHG mitigation by adoption of NT is much more variable and complex than previously considered, and policy plans to reduce global warming through this land management practice need further scrutiny to ensure success.
The role of brand credibility in low contact relational services: A Study in two industries By

The present study investigates the role of the credibility of the brand in managing current customers of relational services. This research supports the extension of the role of the brand into the important field of customer relationship management, which has tended to view satisfaction and service quality as the key tools for increasing customer retention. Results from samples of retail bank and long distance telephone company customers indicate that brand credibility serves in a defensive role: it significantly enhances word-of-mouth and reduces switching behaviors among customers; these relationships are mediated by customer satisfaction and commitment. Implications of the study for theory and practice are discussed.
Thermodynamic Performance Evaluation for Low Temperature Heat Source Cascade System Circulating Environment Friendly Refrigerants

The Cascade heat pump system is commonly used to overcome the high temperature lift problem of the system. In the present investigation eight refrigerant pairs were studied including R717/R134a, R410A/R134a, R407C/R134a, and R717/R600a, R744/R134a, R744/R290, R744/R600a, and R744/R717 at HT condenser of (70)°C and (75)°C. Hot water is to be produced at temperature range (60 to 65)°C with a proper flow demand. The evaporator temperature at the LT cycle side was ranged between (-10)°C and (-2)°C. The intermediate temperatures at the cascade heat exchanger were (20, 22.5, 33, and 35)°C depending on the refrigerant pairs implemented in the Cascade heat pump. Sea water at (7)°C was used as a sustainable low temperature heat source and 30% ethylene glycol-water brine as a thermal fluid carrier for heat extraction. The evaluation of the thermal performance of the refrigerant pairs was based on a fixed heat pump extraction load at the LT cycle evaporator. The R744/R134a and R744/R290 systems revealed the highest heat pump heating load production and highest compressors power consumption accompanied with the lowest COP at (20)°C intermediate temperature and HT condensation of (75)°C. R717/R600a showed the highest COP and lowest power consumption at (35)°C intermediate temperature and HT condensation of (70)°C. The results also revealed that a band of refrigerant pairs occupied the central zone of COP range with acceptable value; they are R410A/R134a, R407C/R134a and R744/R717.
Affective competency of Filipino nurses working in the hospitals of Taif City Kingdom of Saudi Arabia

This study aims to investigate the affective competency of Filipino nurses working in five hospitals of Taif City, Kingdom of Saudi Arabia. Transcultural Self-Efficacy Tool (TSET) Kit was used. The strength of self-efficacy perceptions of the nurses within the affective constructs shows that the five highest scores shows their own cultural heritage and belief systems, difference within their own cultural group, their own biases and limitations, role of family in providing health care and differences between cultural groups. The results indicate that the respondents are confident in giving care and are fully aware of the cultural background and culture specific health care that can affect nursing care. Respondents are confident in giving care to patient from a diverse culture. However, formal education seminars on transcultural nursing care in addition to training on Arabic Language will help them to communicate more effectively. Key words: Nursing, Filipino workers, Saudi hospitals.
Determinants of Profitability of Insurance Firms in Ghana

The general objective of the study is to find out the determinants of the profitability of insurance firms in Ghana. Secondary data on financial reports were collected from sixteen insurance firms in Ghana for the period 2005 to 2010.The study was quantitative in nature. It adopted the longitudinal time dimension, specifically, the panel method and ordinary least square regression. The study discovered that, apart from tangibility which has a negative relationship, there is a positive relationship between leverage, liquidity and profitability of insurance firms in Ghana. It was also concluded that, the profitability model adopted has been explained in respect to all the independent variables and that the degree of error is less than 20%. Finally, it is suggested that the explanatory variables used in this study should be regressed on Return on Equity to find their extent of relationship on profitability.
Estimating the Social Marginal Cost of Public Funds

In this study, we recast the formula of the social marginal cost of public funds (SMCF) and highlight the role of what we call individual marginal costs of public funds (IMCF). After elaborating on aspects of distributional weights, we estimate the wage elasticity of labor supply and the IMCFs on a household basis. This allows us to explore not only the distributions of the elasticity and the IMCFs but also their relations to household income, which helps us assess the assumptions made in previous studies. Further, we use the SMCF estimates to evaluate the system of personal income taxes in Japan.
TESTING THE INCOMPLETE ARBITRATE HYPOTHESIS: EVIDENCE FROM AUSTRALIAN WHOLESALE SUPERANNUATION FUNDS

This paper tests the efficiency of capital markets when information is costly to obtain by analysing the performance of Australian wholesale superannuation funds specialising in the management of domestic equity portfolios from 1991 through 1999. Using a fund regression approach, the paper finds evidence that is consistent with an incomplete arbitrage function, with investment managers generating returns sufficiently high to compensate them for the increased costs of active asset selection. Risk-adjusted returns in the Australian superannuation fund industry, net of management fees and expenses, are comparable to the returns from a passive asset selection policy.
A study on the effect of ball diameter on breakage properties of clinker and limestone

Effect of ball diameter has been studied on the limestone and clinker samples under batch grinding conditions based on a kinetic model. Firstly, eight different mono-size fractions between 1.7 mm and 0.106 mm formed by a √2 sieve series have been prepared. Then, Si and Bi,j equations are determined from the size distributions at different grinding times, and the model parameters (Si, aT, α, γ and φj ) are compared for four different ball diameters (41, 25.4, 20 and 9.5 mm). The results show that the study on the effect of ball diameter on the grinding gives more different results than other investigations. The variation in specific rate of breakage with feed size is independent of ball diameters and kind of materials.
NONCONTACT ASSESSMENT OF HIGHWAY SURFACE VULNERABILITY TO WATER INDUCED DAMAGE

The contribution of surface macro-texture to effective and efficient drainage is well established. Failure of a pavement to discharge surface water will impact wet skid resistance and road safety. In addition there may be also significant potential for physical damage to the surface due to freeze/thaw and/or hydraulic forces applied to pockets of trapped water. This paper reports the findings of a study which demonstrates the potential of models of surface micro-topography to highlight and delineate areas of water containment. In this study, triangular irregular networks (TIN) were constructed for a range of remotely captured surface textures. They were combined with raster overlays and depth classified in a proprietary spatial information system to highlight potential areas of water lock-in. Critical entrapment depths are specified for the full range and diversity of textures. The TIN data may be used to gauge the potential susceptibility of a pavement to surface breakdown and trigger appropriate remedial measures.
VEGF-loaded injectable hydrogel enhances plasticity in the injured spinal cord

We hypothesized that VEGF-containing hydrogels that gelify in situ following injection into a traumatized spinal cord, could stimulate spinal cord regeneration. Injectable hydrogels composed of 0.5% MVG alginate, supplemented or not with fibrinogen, were used. The addition of fibrinogen to alginate had no effect on cell proliferation in vitro but supported neurite growth ex vivo. When injected into a rat spinal cord in a hemisection model, alginate supplemented with fibrinogen was well tolerated. The release of VEGF that was incorporated into the hydrogel was influenced by the VEGF formulation (encapsulated in microspheres or in nanoparticles or in solution (free)). A combination of free VEGF and VEGF-loaded nanoparticles was mixed with alginate:fibrinogen and injected into the lesion of the spinal cord. Four weeks post-injection injection, angiogenesis and neurite growth were increased compared to hydrogel alone. The local delivery of VEGF by injectable alginate:fibrinogen-based hydrogel induced some plasticity in the injured spinal cord involving fiber growth into the lesion site.