Miracle-dz/UniFAR-FTUs huggingface dataset:
The Extent and Forms of Voluntary Disclosure of Financial Information on Internet in Nigeria: An Exploratory Study

This study determined the extent and form of internet financial reporting by quoted companies in Nigeria. The study employed secondary data. One hundred and fifty-five financial and non-financial firms quoted on the Nigerian Stock Exchange (NSE) were purposively selected for analysis. These comprise 49 financial firms and 106 non-financial firms between 2009 and 2010. Data relating to financial reporting on the internet were obtained from the websites of the sampled companies. Content and descriptive analyses were employed to analyse data. Findings revealed that 139 companies which constitute 90% of the listed companies have websites while 16 (10%) have no website. Ninety-eight percent of the financial sector comprising of Banking, Insurance, Mortgage and other Financial Institutions have websites. Out of the total of the 139 companies with website, only 77 (55%) disclosed financial information on their web pages while the remaining 62 (45%) did not. The study recommends that Government and stock market regulators should put in place regulatory framework for internet financial reporting and companies should release both the online report and hard copy promptly.
Fast numerical solution for scattering from rough surfaces with small slopes

The rigorous solution of the scattering by two-dimensional rough surfaces can be numerically performed thanks to the sparse matrix flat surface iterative approach (SMFSIA). However, this kind of computation still requires both large CPU time and memory. Consequently, a lot of work has been dedicated at extending the domain of validity of approximate methods beyond that of standard high and low frequency approximations. In this paper it is shown that SMSFIA can be simplified in order to get a fast approximate method, with low memory requirements. This approximation is valid for surfaces with small slopes, and covers the domain of validity of both the Kirchhoff -tangent plane approximation and the first-order small slope approximation.
Socio-economic Differences in Risk Factors for Morbidity and Mortality in the European Community

Variations in the size of socio economic differences in smoking, excessive alcohol consumption, infrequent vegetable consumption and overweight in 11 EU countries were studied using survey data for 1987-1991. International variations were found for most risk factors. Most remarkable was the North-South pattern found for smoking among women, and for smoking and vegetable consumption among men, with small or even positive associations in France and the Mediterranean countries. These results provide indications about circumstances that influence socio-economic differences in risk factor prevalence and suggest that these differences are relevant for understanding the size of socio-economic health differences in different European countries.
A Revisit of Price Discovery Dynamics Across Australia and New Zealand

This study re-investigates the price discovery dynamics of selected stocks cross-listed on the Australian Stock Exchange (ASX) and the New Zealand Stock Exchange (NZX) during a bear trading phase from January 2008 to December 2011. A differing price discovery dynamic in a bear market versus a bull market may occur because of variations in investor sentiments and disparities in the role of the stock prices. Using intraday data, we employ the vector error correction mechanism, Hasbrouck’s (1995) information share and Grammig et al.’s (2005) conditional information share methods. Consistent with previous research, we find that price discovery takes place mostly on the home market for the Australian firms and for all but one of the New Zealand firms. However, not seen in existing studies, we show that the NZX has grown in importance for both the Australian and New Zealand firms. This suggests that the NZX is deviating from being a pure satellite market.
The Construction of a Segmental Customer Profitability Analysis

This paper presents the construction of a geographically segmented Customer Profitability Analysis (CPA). The CPA was developed as a unique solution to a managerial problem: are there differences in the profitability of customers living in different geographic segments? The construct presented here applies the principles of activity based costing and an innovative segmentation model. The results were derived from a case study applying the constructive research approach in an Australian Telecommunications company.
Labor Intensive or Labor Expensive? Changing Staffing and Compensation Patterns in Higher Education. Issue Brief.

The rise in college spending has been blamed on factors ranging from broad economic trends outside higher education’s control that drive up the price of highly educated workers to an all-out competition among colleges vying for prestige, excellence, and high rankings (Archibald & Feldman, 2011; Bowen, 1980; Baumol & Bowen, 1966). Many also point to declining faculty workloads, generous salaries and perks for top university employees, wasteful spending, and growing “administrative bloat” (Ginsburg, 2011a; Vedder, Matgouranis, & Robe, 2011; Greene, Kisida, & Mills, 2010; Belkin & Thurm, 2012; Hechinger, 2012).
ScreenGlint: Practical, In-situ Gaze Estimation on Smartphones

Gaze estimation has widespread applications. However, little work has explored gaze estimation on smartphones, even though they are fast becoming ubiquitous. This paper presents ScreenGlint, a novel approach which exploits the glint (reflection) of the screen on the user's cornea for gaze estimation, using only the image captured by the front-facing camera. We first conduct a user study on common postures during smartphone use. We then design an experiment to evaluate the accuracy of ScreenGlint under varying face-to-screen distances. An in-depth evaluation involving multiple users is conducted and the impact of head pose variations is investigated. ScreenGlint achieves an overall angular error of 2. 44º without head pose variations, and 2. 94º with head pose variations. Our technique compares favorably to state-of-the-art research works, indicating that the glint of the screen is an effective and practical cue to gaze estimation on the smartphone platform. We believe that this work can open up new possibilities for practical and ubiquitous gaze-aware applications.
Effectiveness of valganciclovir 900 mg versus 450 mg for cytomegalovirus prophylaxis in transplantation: direct and indirect treatment comparison meta-analysis.

BACKGROUND valganciclovir (VGC) 900 mg is approved for CMV prophylaxis, but it has been associated with 10%-40% leucopenia rate. We hypothesize that VGC 450 mg daily may be as effective as and safer than 900 mg daily. METHODS studies evaluating valganciclovir 900 mg and 450 mg daily against controls were evaluated. Direct comparisons were performed by random-effects models and indirect comparisons by the Bucher method. RESULTS twelve trials with VGC 900 mg (1543 patients) and 8 trials with VGC 450 mg (1531 patients) were included. The risk of CMV disease with VGC 900 mg versus controls was 1.06 (95% confidence interval [CI], .64-1.76; P = .81; I2=29%) and with VGC 450 mg vs controls . 77 (95%CI, .49-1.18; P = .23; I2=24%). The risk of leucopenia was 5.24 (2.09-13.15; P = .0004; I2=44%) for VGC 900 mg versus controls and 1.58 (.96-2.61; P = .07; I2=36%) for VGC 450 mg versus controls; the risk for acute allograft rejection was 1.71 (.45, -6.50; P = .43) for VGC 900 mg and . 80 (.50-1.28; P = .34) for VGC 450 mg. Adjusted indirect comparison between VGC 900 mg and VGC 450mg: the risk for CMV disease was not significantly different: odds ratio (OR), 1.38 (.84-2.25); P = . 19; the risk of leucopenia was significantly increased with VGC 900 mg: 3.32 (1.76-6.26); P = . 0002; and the risk of rejection was significantly increased with VGC 900 mg: 2.56 (1.50-4.53); P = . 0005. Results remained consistent after adjustments by allograft, CMV control strategy, and immunosuppression. CONCLUSIONS valganciclovir 900 mg showed no superiority efficacy compared to controls (ganciclovir or preemptive) and equivalent efficacy to VGC 450 mg (statistical power: 94% and 97%, respectively) for CMV universal prophylaxis.VGC 900 mg was significantly associated with 3 times increase in the risk of leucopenia and 2 times increase in the risk of rejection compared with VGC 450 mg.
Hedge funds : fees, return revisions, and asset disclosure

This thesis is a collection of three essays on hedge funds with contributions to the empirical understanding of their fees, and their voluntary disclosure of returns and assets under management, using a large consolidation of widely-employed publicly available hedge fund databases. First, time-series variation in reported fees is analysed using fund launches within hedge fund management companies, and conditioning fees at launch on fund family characteristics. Larger and better performing fund families launch high fee funds. Funds with high management fees at launch do not perform any differently from low fee funds, though funds with high incentive fees marginally outperform. An interval regression technique is proposed to overcome the discrete nature of reported fees. Secondly, the reliability of voluntary disclosures of financial information is analysed with a different measure of time-variation --- tracking changes to statements of historical performance recorded at different points in time. This uncovers evidence that historical returns are routinely revised. These revisions are not merely random or corrections of earlier mistakes; they are partly forecastable by fund characteristics. Moreover, funds that revise their performance histories, significantly and predictably underperform those that have never revised. Finally, the availability, and timing, of the selective disclosure of assets under management by funds is examined. More than a third of funds have asset records falling short of returns published. There is evidence of strategic disclosure by funds --- asset reporting drying up after times of fund stress, such as poor performance or outflows. Furthermore, investors should take heed of the greater propensity for shortfall funds to trigger fraud performance flags. These results suggest that unreliable disclosures: constitute a valuable source of information for current and potential investors; have implications for researchers; and, exhort market regulators to include assets, not just returns, in the debate around mandatory disclosure by financial institutions.
Robust Distance-Based Tracking Control of Wheeled Mobile Robots Using Vision Sensors in the Presence of Kinematic Disturbances

This paper proposes a robust distance-based tracking control method for two-wheeled differential drive mobile robots (WMRs) in the presence of kinematic disturbances, where only the visual image information between the WMR and the target is used to obtain distances, and the velocity sensors are not available. To achieve the tracking control of the WMR toward the target, a vision system is used so as to obtain the relative posture information between the WMR and the target. In particular, the WMR is assumed to move without velocity sensors, and the posture and velocity information for the WMR and that of the target is unavailable. The necessary information of the maximum velocities between the WMR and the target is thus estimated in an online manner. Correspondingly, a robust backstepping-like feedback linearization method is proposed to simultaneously compensate for the unknown velocities and kinematic disturbances. Experiments have been performed for the WMR with the vision system to verify that the proposed method can allow the WMR to track the target in the presence of kinematic disturbances, even without using the velocity sensors.
A Comparison of Customer Commitment in Five Sectors Using the Psychological Investment Model

In this article, customer commitment to companies is examined using a social psychological model: the investment model. According to this model, commitment is determined by satisfaction level, quality of alternatives, and investment size (both factual and psychological). The study presents an overview of the literature and compares commitment in 5 different sectors: the banking industry, health insurance, supermarkets, mobile telecom providers, and the automotive industry. The results show that the model in its entirety is applicable to all of these sectors. The applicability of the investment model is highest in the banking sector and lowest in the automotive and supermarket sectors. Satisfaction is a particularly important determinant of commitment in the banking and health insurance sectors, whereas alternatives are a relevant determinant in all industries, particularly in the automotive sector. There are major differences in the effect of investments on commitment. This factor is particularly important in the automotive sector and generally appears to be more important in highly competitive sectors. We discuss implications for relationship marketing in this article.
Polyphyly of the spring-parsleys (Cymopterus): molecular and morphological evidence suggests complex relationships among the perennial endemic genera of western North American Apiaceae

Cladistic analyses of DNA sequences from the nuclear rDNA internal transcribed spacer region and cpDNA rps16 intron and, for a subset of taxa, the cpDNA trnF-trnL-trnT locus were carried out to evaluate the monophyly of Cymopterus and to ascertain its phylogenetic placement among the other perennial genera of Apiaceae (Umbelliferae) subfamily Apioideae endemic to western North America. To elucidate patterns in the evolution of specific fruit characters and to evaluate their utility in circumscribing genera unambiguously, additional evidence was procured from cross-sections of mature fruits and the results of cladistic analysis of 25 morphological characters. Analyses of the partitioned data sets resulted in weakly supported and largely unresolved phylogenetic hypotheses, possibly due to the rapid radiation of the group, whereas the combined analysis of all molecular evidence resulted in a well-resolved phylogeny with higher bootstrap support. The traditionally used fruit characters of wing shape and compo.
pH regulated scavenging activity of beer antioxidants through modified DPPH assay

Antioxidants (AO), known for scavenging free radicals (FR) in their modern role in health and disease have attracted global attention. The hallmark of Gastrointestinal (GI) tract is the diverse pH of buccal (pH 6.85) versus gastric (pH 1—2) versus colonic (pH 7.3) milieu that perhaps determines the absorption and availability of AO in vivo. We have proposed here: 1) a `novel' microtitre-plate-adaptable 1,1-diphenyl-2-picrylhydrazyl (DPPH) based assay for quantifying AO in general; 2) the AO content in locally popular Light (LB, ethanol ~ 5%) and Strong (SB, ethanol < 8%) beer at their native (4.4 and 4.1, respectively) and physiological (7.3) pH employing this `novel' assay system has been studied which indicates that pH is the key organizer of events in regulating the scavenging activity of AO.
Switch-Related and General Preparation Processes in Task-Switching: Evidence from Multivariate Pattern Classification of EEG Data

The cued-trials task-switching paradigm is used to investigate the processes involved in preparation to change task. Task switch trials typically show poorer performance than task repeat trials, suggesting that additional or more time-consuming preparation processes are required to switch tasks. However, behavioral and neuroimaging studies have so far been unable to decipher whether preparing for a switch in task involves distinct cognitive processes to those required more generally on both switch and repeat trials. The current study addresses this question using a novel multivariate pattern misclassification analysis of frequency band-specific local topographical patterns in human EEG activity that was elicited by cues varying in information value. Within the alpha frequency band, misclassification analysis produced evidence for an early switch-related preparation process over right frontal cortex, as well as a later task readiness preparation process over right parietal cortex. This represents compelling evidence for dissociable switch-related and task readiness preparation processes that show distinct time course and spatial activation patterns.
How can you estimate the value of a bus service?Evaluating buses in tourist areas

Bus services are currently threatened with cuts to reduce local government spending. Services provided for leisure activities in rural areas are particularly at risk as leisure travel is seen as less important than utility travel and the people using the buses are often from outside the area. This paper reports the findings of an ESRC funded project monitoring the benefits of such services and how their benefits to the area and passengers can be quantified. Although the goals of reducing car use, increasing social inclusion and access to areas of recreation, generating local spending and improving health and well-being are largely shared by different organisations, the project found very different priorities among stakeholders. Also, value for money was not the only criterion when budgets were allocated.
The Effect of Dimensionality on Growth and Differentiation of Neural Progenitors from Different Regions of Fetal Rat Brain in vitro: 3-Dimensional Spheroid versus 2-Dimensional Monolayer Culture

Three-dimensional (3-D) spheroids are widely used for culturing cells. However, 2-dimensional (2-D) monolayer cultures have also been adopted for culture and used in a broad range of cell biology studies. To address the effect of dimensionality on the growth and differentiation of neuroprogenitor cells in 3-D spheroids and 2-D monolayer cultures, cells were isolated from cerebral cortex, cerebella and brainstem of fetal rat brain then cultured in serum-free DMEM/F12 medium or DMEM with 10% FBS. The growth and differentiation of neuroprogenitor cells from three brain regions in spheroids was compared with that in monolayer cultures, and the differentiation components of neuroprogenitor cells were compared with in vivo brain sections. Neuroprogenitor cells in spheroids proliferate actively over 10 days in culture as showed by Ki67 incorporation and increase in spheroid diameter. More neuroprogenitor cells underwent neuronal differentiation in spheroids than in monolayer cultures. In comparison with fixed rat brain sections, the neuron to astrocyte ratio, as shown by neurofilament to glial fibrillary acidic protein immunoreactivity, in spheroids is similar to that found in adult rat tissue sections. Our results suggest that the spheroid culture system mimics the in vivo cytoarchitecture to a greater extent and more closely reflects the cellular composition in adult brain tissue. This supports the notion that the intercellular niche in spheroids is more favorable for the survival and differentiation of neuronal precursors, while the cues in monolayer cultures may favor glial cell survival. It is therefore concluded that dimensionality plays a significant role in determining cellular behavior in vitro.
Service Recovery and Pre-Emptive Strategies for Service Failure: Both Lead to Customer Satisfaction and Loyalty, But for Different Reasons

ABSTRACT Recent research has shown that giving an informed choice to customers can be an effective pre-emptive strategy to offset the damaging effects of service failure. The principle behind this strategy is that customers given an informed choice have increased feelings of self-attributions, share the responsibility for the service failure, feel more regret and stay more loyal. The research has shown that this strategy of informed choice keeps customers more loyal, whether they choose a risky or safe alternative. However, does this strategy work when service failure occurs and the normal service recovery strategies of an apology and/or compensation are given? Would customers still feel some responsibility for the outcome and still be satisfied and stay more loyal? Or would an apology and/or compensation give a mixed signal that the service establishment alone was responsible for the service failure? An alternative perspective would be that by combining pre-emptive and service recovery strategies, customers would feel appreciation and respect for the service company for their disclosure and commitment to complete customer satisfaction. The principle finding was that customer satisfaction and loyalty were higher after a service failure when either the pre-emptive strategy of giving informed choice or the service recovery strategy of an apology and/or compensation were used, than when no choice, apology or compensation were offered. However, the highest ratings for customer satisfaction and loyalty were recorded when both strategies were employed together. Interestingly, the reasons for the higher customer satisfaction and loyalty differed for the individual strategies as well as for the combination of the two strategies. The results have practical implications for service managers.
Performance Analysis of Super 15 Rugby Match-Play Using Portable Micro-Technology

Performance Analysis of Super 15 Rugby Match-Play Using Portable Micro-Technology as portable global positioning system (GPS) and integrated accelerometry have enabled investigators to accurately quantify the demands of competitive match-play in contact sports such as Rugby Union - The aim of the present study was i) to examine the physiological demands of competitive Super 15 Rugby match-play using portable Global Positioning Systems (GPS) and integrated accelerometry to monitor the demands of match-play and ii) examine positional comparisons to determine if a player’s physiological requirements are influenced by their playing position during Super 15 Rugby competition. Five elite male Rugby Union players were monitored during eleven regular season competition matches using portable GPS and integrated accelerometry. There was a significant (p>0.05) difference in the total and relative distance travelled and between backs and forwards during match-play. Backs achieved greater maximum running speed, completed a greater number of sprints, had greater time between sprints, and covered more distance sprinting than forwards. Forwards experienced significantly (p>0.05) more total impacts than backs during match-play while the number of impacts recorded in zone 4 (7.1-8.0 G), zone 5 (8.1-10.0 G) and zone 6 (≥ 10.1 G) were significantly (p>0.05) greater for forwards than backs.
Majority of Dietary Glutamine Is Utilized in First Pass in Preterm Infants

Glutamine is a conditionally essential amino acid for very low-birth weight infants by virtue of its ability to play an important role in several key metabolic processes of immune cells and enterocytes. Although glutamine is known to be used to a great extend, the exact splanchnic metabolism in enterally fed preterm infants is unknown. We hypothesized that preterm infants show a high splanchnic first-pass glutamine metabolism and the primary metabolic fate of glutamine is oxidation. Five preterm infants (mean ± SD birth weight 1.07 ± 0.22 kg and GA 29 ± 2 wk) were studied by dual tracer ([U-13C]glutamine and [15N2]glutamine) cross-over techniques on two study days (at postnatal week 3 ± 1 wk). Splanchnic and whole-body glutamine kinetics were assessed by plasma isotopic enrichment of [U-13C]glutamine and [15N2]glutamine and breath 13CO2 enrichments. Mean fractional first-pass glutamine uptake was 73 ± 6% and 57 ± 17% on the study days. The splanchnic tissues contributed for a large part (57 ± 6%) to the total amount of labeled carbon from glutamine retrieved in expiratory air. Dietary glutamine is used to a great extent by the splanchnic tissues in preterm infants and its carbon skeleton has an important role as fuel source.