Miracle-dz/UniFAR-FTUs huggingface dataset:
An empirical analysis on the practice and determinants of risk disclosure in an emerging capital market : the case of United Arab Emirates

The study of corporate risk disclosure is an emerging area and the work that has been done to date focuses on largely developed markets. This study aims to address the gap in the current disclosure literature by examining risk disclosure in an emerging market (the UAE). The study aims to extend our understanding of risk disclosure practice and determinants. The study interprets the subject matter of risk disclosure in the light of certain disclosure theories. The research methodology design uses a mixed method approach. The first methodology was qualitative method through semi-structured interviews with 22 people. The grounded theory approach was applied in order to analyse the interviews. The second method was a quantitative approach based on content analysis and regression analysis for 48 non-financial companies over three years (2007, 2008 and 2009). The study found that there was considerable variation in risk disclosure level by UAE listed companies. The findings suggested that the companies' managers do not provide a full picture of companies' risks suggesting enhancement of regulation with more detailed rules and requirements on risk disclosure. The research found that IFRS risk disclosure requirements have an important influence on the risk disclosure level especially financial risks. The results show that there is a positive association between risk disclosure and firm size and auditor type. The findings suggest mixed results on the association between risk disclosure and company performance, liquidity, risk level and industry type. The results confirm that risk disclosure is positively correlated with the presence of audit committee, reporting the internal control system and risk management system, whereas there was a negative association with duality. The results show that ownership structure has significant influence on the risk disclosure level. There were mixed results on the association between risk disclosure level and board size, non-executive and independent directors. The analysis of the research would be in the interests of shareholders, regulators, accounting setters, managers and stakeholders who focus on disclosure and corporate governance.
Relational republican regulation

This response refutes point (i) in the Ayres comment's abstract. It argues that at its heart responsive regulation is about seeking strategies that will render regulation more relational when it counts. This is possible even in domains like tax compliance where 99 per cent of the routine regulatory action occurs without face-to-face encounter. A number of critiques in the special issue are embraced. While practitioners who reject civic republican values can learn from the responsive regulation literature, regulation conduces to tyranny if it is not explicit in a value commitment to reducing domination in the world. Concern that the republican elements of the argument have been insufficiently prominent in subsequent writing of the authors is therefore embraced. Freedom as non-domination requires a transnational regulatory vision for strategies with transnational leverage that reduce domination globally, not just nationally. A paradox advanced is that the largest regulatory errors of recent history on the global stage are best corrected by micro relational strategies invented with a global imagination for crafting micro–macro linkages.
Incidence of Stevens-Johnson syndrome and toxic epidermal necrolysis in patients with the acquired immunodeficiency syndrome in Germany.

Serious cutaneous adverse reactions such as Stevens-Johnson syndrome (SJS) and toxic epidermal necrolysis (TEN) 1-4 are well known in patients with the human immunodeficiency virus. 1-3 Based on a few case series with a selected population, prevalence data have been calculated as 1.7% (2/115) 2 and 0.8% (12/1500). 1 Due to the short duration of these diseases, we prefered to evaluate the incidence of SJS/TEN in patients with the acquired immunodeficiency syndrome (AIDS), which so far has not been reported. Subjects and Methods. The incidence of SJS/TEN in AIDS patients (Centers for Disease Control [Atlanta, Ga]/World Health Organization [Geneva, Switzerland] classification) was calculated for Germany (excluding the former German Democratic Republic) based on the results of the Dokumentationszentrum schwerer Hautreaktionen , a registry for the severe skin reactions erythema exsudativum multiforme majus, SJS, and TEN 5 that covers more than 90% of all SJS/TEN cases, 5 and the AIDS center of
Surrogate markers of insulin resistance in assessing individuals with new categories “prehypertension” and “prediabetes”

Abstract Background: There are few data on the impact of insulin resistance on the recently defined categories of prehypertension (PHT) and prediabetes (PDM). The aim of this study was to examine associations of surrogate markers of insulin resistance with PHT/PDM. Methods: Subjects included 554 individuals who underwent a 75-g oral glucose tolerance test (OGTT). They were classified into four groups using a severity score for high blood pressure and glucose tolerance. Insulin resistance was measured using the homeostasis model assessment of insulin resistance (HOMA-R) and three surrogate markers obtained from 75-g OGTT values (ISI-composite, Stumvoll index, and OGIS index). Results: HOMA-R increased significantly, but the other three surrogate indices decreased with increasing severity score. Of these markers, the OGIS index was mostly associated with prevalent PHT/PDM and the odds ratio for insulin resistance was 3.61 (95% CI 1.68–7.76, p=0.001) for subjects with either PHT or PDM and 29.98 (12.81–70.18, p<0.001) for subjects with both PHT and PDM. Conclusions: PHT and PDM frequently coexist in relatively lean Japanese subjects. Decreased insulin sensitivity may contribute to the underlying status of PHT/PDM. Among the surrogate markers of insulin resistance, the OGIS index is the most sensitive for assessment of PHT/PDM status. Clin Chem Lab Med 2007;45:35–9.
Collaborative Interaction in Co-Located Two-User Scenarios

We investigated the utility of co-located collaborative interaction metaphors for assembly tasks in the automotive industry. In a first expert review, we compared the usability of a regular single-user stereoscopic system to a twouser system. Our experiments revealed that the two-user system greatly facilitates basic collaborative interactions, when users are standing next to each other. However, it is unsuitable for scenarios wherein users are facing each other and more sophisticated collaborative interactions are required. Our second study focused on these types of collaborative assembly tasks using head mounted displays instead of our projection-based setup. In a virtual assembly task, two workers had to mount the windshield of a car by using two different interaction methods. The first method employed tangible props and the other method relied solely on virtual interaction. Our evaluation shows that the multi-user prop-based interaction results in significantly higher accuracy and was clearly preferred by our users. These results are an important step towards the acceptance of such virtual techniques for reliable ergonomic evaluations of virtual assembly tasks.
Free Radical Production by Antibiotic‐Killed Bacteria in the Guinea Pig Middle Ear

Objectives Oxygen free radicals are implicated in the pathogenesis of otitis media. Recent investigations with animal models have demonstrated that free radical–mediated damage of the middle ear mucosa, measured as lipid hydroperoxide, occurs when the middle ear cavity is inoculated with Streptococcus pneumoniae. The present study was conducted to examine the effect of antibiotics on free radical–mediated damage in pneumococcal acute otitis media.
Autism genes are selectively targeted by environmental pollutants including pesticides, heavy metals, bisphenol A, phthalates and many others in food, cosmetics or household products

The increasing incidence of autism suggests a major environmental influence. Epidemiology has implicated many candidates and genetics many susceptibility genes. Gene/environment interactions in autism were analysed using 206 autism genes (ASG’s) to interrogate ~1 million chemical/gene interactions in the comparative toxicogenomics database. Bias towards ASG’s was statistically determined for each chemical. Many suspect compounds identified in epidemiology, including tetrachlorodibenzodioxin, pesticides, particulate matter, benzo(a)pyrene, heavy metals, valproate, acetaminophen, SSRI’s, cocaine, bisphenol A, phthalates, polyhalogenated biphenyls, flame retardants, diesel constituents, terbutaline and oxytocin, inter alia showed a significant degree of bias towards ASG’s, as did relevant endogenous agents (retinoids, sex steroids, thyroxine, melatonin, folate, dopamine, serotonin). Numerous other endocrine disruptors selectively targeted ASG’s including paraquat, atrazine and other pesticides not yet studied in autism and many compounds used in food, cosmetics or household products, including tretinoin, soy phytoestrogens, aspartame, titanium dioxide and sodium fluoride. Autism polymorphisms are known to influence sensitivity to some of these chemicals and these same genes play an important role in barrier function and control of respiratory cilia sweeping particulate matter from the airways. The close gene/environment relationships, for multiple suspect pollutants, suggest that the rising incidence of autism might be chemically driven by numerous environmental contaminants in a gene dependent manner. The protective dappled camouflage of the peppered moth was rendered invalid by industrial soot covering the trees, a situation reversed by clean air acts. The rising tide of neurodevelopmental and other childhood disorders linked to multiple pollutants may need a similar solution.
The Intuitive Eating Scale: Development and Preliminary Validation

Abstract This article describes the development and validation of an instrument designed to measure the concept of intuitive eating. To ensure face and content validity for items used in the Likert-type Intuitive Eating Scale (IES), content domain was clearly specified and a panel of experts assessed the validity of each item. Based on responses from 391 university students in the United States, the IES was evaluated for internal consistency and reliability using cross-tabulations, factor analysis, test–retest correlation coefficients, and logistic regression techniques. The factor solution isolated four factors that replicated scale construction, including intrinsic eating, extrinsic eating, antidieting, and self-care with alpha coefficients ranging from . 42 to . 93. Retesting after 4 weeks (N = 285) yielded correlation coefficients that ranged between . 56 and . 87. The presence of theorized relationships between IES scores and certain demographic and lifestyle variables (obesity, presence of an eating disorder, gender, and restrictive dieting) adds support for concurrent validity. IES subscales also correlated significantly with the Cognitive Behavioral Dieting Scale in predicted directions, suggesting convergent validity. Findings provide tentative support for the use of the IES in identifying intuitive eating attitudes and behaviors among college populations. Implications for practice, theory, and future research are discussed.
Connectivity and Synchronization of Multi-agent Systems

Collective behaviors of multi-agent systems are important starting points in the study of complex systems, and Vicsek's model is a typical model of multi-agent systems. In addition to its simplicity, it preserves some key features of complex systems, such as dynamic behaviors, local interactions and changing neighborhood graph. Jadbabaie et al. analyzed the synchronization of a linearized Vicsek's model, and showed that if a certain connectivity condition is satisfied, then all agents will move in the same direction eventually. An unresolved key problem is when such a connectivity is satisfied. In this paper, we will first show that each agent's heading will converge in Vicsek's model, and will then give a sufficient condition imposed only on the agents' initial states and parameters to make Vicsek's model synchronized. Finally, we will give a counterexample to show that connectivity of the neighbor graph is not sufficient for synchronization of the Vicsek's model if the initial headings are allowed to be in [-π, π). This reveals an essential difference between the linearized Vicsek's model and the original Vicsek's model.
The Disciplining Role of External Financing

Managers raise financing (do not raise financing) when the benefit of financing exceeds (is less than) the cost of raising financing. Using this intuition, I develop a method to extract the benefits and costs of raising financing by observing the financing decisions managers actually make. Consistent with agency conflicts in financing choices, the estimates show that poorly governed managers receive benefits from external financing not shared by well governed managers. However, the estimates also show that the costs are different for poorly governed managers and well governed managers. The surprising finding is that the difference in costs offsets the difference in benefits. This allows me to conclude that external financing helps discipline managers.
The role and use of travel guidebooks by Japanese overseas tourists

Travel guidebooks are one of many information sources available to potential and actual tourists and perhaps one of the most common. Although information search has been an extensively researched area in tourism studies, there are few studies which have specifically investigated the topic of travel guidebooks. The overall aim of the present exploratory study is to develop a better understanding of the use of travel guidebooks as a source of information by tourists.
Mid‐gestational maternal cardiovascular profile in preterm and term pre‐eclampsia: a prospective study

Pre‐eclampsia (PE) is associated with maternal cardiac remodelling and biventricular diastolic dysfunction. Preterm PE alone can also be associated with severe left ventricular hypertrophy and biventricular systolic dysfunction. The aim of this study was to assess whether the maternal cardiovascular profile at mid‐gestation in nulliparous normotensive women differs in women destined to develop preterm PE versus those who will develop PE at term.
Corporate Performance, Board Structure and its Determinants in the Banking Industry

We examine the relation between board structure (size and composition) and firm performance using a sample of banking firms during 1959-1999. Contrary to the evidence for non-financial firms, we find that banking firms with larger boards do not underperform their peers in terms of Tobin's Q. We argue that M&A activity and features of the bank holding company organizational form may make a larger board more desirable for these firms and document that board size is significantly related to characteristics of our sample firms' structures. Even after accounting for these potential sources of endogeneity, we do not find a negative relationship between board size and Tobin's Q. Our findings suggest that constraints on board size in the banking industry may be counter-productive.
Carry Trades and Risk

Carry trades, in which an investor borrows a low interest rate currency and lends a high interest rate currency, have been profitable historically. The risk exposure of carry traders might explain their high returns, but conventional models of risk do not work because traditional risk factors, used to price the stock market, do not price currency returns. Less traditional factors that are more successful in explaining currency returns, are, however, unsuccessful in explaining the returns to the stock market. More exotic models of "crisis risk" are another possibility, but I show that any time-variation in the exposure of the carry trade to market risk has been insufficient, in sample, to explain the average returns earned by carry traders. Instead, peso events remain a candidate explanation of the returns to the carry trade.
Implicit Weight Uncertainty in Neural Networks

We interpret HyperNetworks within the framework of variational inference within implicit distributions. Our method, Bayes by Hypernet, is able to model a richer variational distribution than previous methods. Experiments show that it achieves comparable predictive performance on the MNIST classification task while providing higher predictive uncertainties compared to MC-Dropout and regular maximum likelihood training.
Germline genetic polymorphisms may influence chemotherapy response and disease outcome in osteosarcoma

Osteosarcoma is the most common malignant bone tumor in children and young people. Efficacy of multiagent MAP (methotrexate, doxorubicin [Adriamycin], cisplatin) chemotherapy may be influenced by multiple cellular pathways. This pilot study aimed to investigate the association of 36 candidate genetic polymorphisms in MAP pathway genes with histological response, survival, and grade 3‐4 chemotherapy toxicity in osteosarcoma.
Talent Management as a Source of Competitive Advantage

In this dynamic and competitive business era organizations are facing challenges in talent management. Talent management of talented worker is becoming of great importance for the organizations which are working on global level. The demand for key position talented employees is high because those are the persons who will steer the organization and will be responsible to take the organization towards the peak of success, this is the reason organizations are in a state of fight for the best people. The major goal of every organizational strategy is to enhance the effectiveness and efficiency of the operation which could lead the organization to success. Talent Management is essential when the organizations will like to build winning teams which will be formed by talented personnel.
Performance outcomes of behavioral attributes in buyer-supplier relationships

Purpose – The purpose of this paper is to explain the impact of relationship capital (trust and commitment) and the exchange climate (communication, conflict resolution and cooperation) on performance satisfaction in the context of buyer–supplier relationships. The study also examines the influence of national culture on the proposed relationships. Design/methodology/approach – A conceptual model and accompanying research hypotheses are tested on data from a survey of 169 US and 110 Brazilian buyers. Structural equation modeling (AMOS 18.0) is used to test the hypotheses. Findings – Results suggest that performance satisfaction is highly dependent on the level of relationship capital and climate of information exchange between buyer and supplier. Quality communication and conflict resolution have the greatest impact on performance satisfaction while trust’s influence is both direct and mediated by the exchange climate. Research limitations/implications – The study is limited to a two-country sample in a b.
Triamcinolone: new and old indications

Triamcinolone is a commonly used synthetic corticosteroid that has recently been tested in a large clinical trial for chronic obstructive pulmonary disease and shown to have some benefits [1]. To our knowledge, there are no reviews of the pharmacotherapy of triamcinolone. This review has a brief overview of the pharmacology of triamcinolone, followed by a discussion of the clinical trials with triamcinolone. Triamcinolone is used in the treatment of respiratory inflammation, rheumatoid arthritis and a variety of other inflammatory conditions.
RANCH OPERATORS' PERCEPTIONS OF LEAFY SPURGE MANAGEMENT AND EVALUATION OF THE TEAM LEAFY SPURGE PROJECT

Leafy spurge is an exotic, noxious, perennial weed which is widely established in the north central United States and is an especially serious problem in the northern Great Plains (Bangsund et al. 1999). In 1997, the Agriculture Research Service and the Animal and Plant Health Inspection Service, U.S. Department of Agriculture, initiated a major Integrated Pest Management (IPM) research and demonstration project to develop and demonstrate ecologically based IPM strategies that can produce effective, affordable leafy spurge control. In 1998 and 1999, a survey of ranchers and public land managers was conducted to evaluate managerial, institutional, and social factors that might affect the rate and extent of implementation of various control strategies. In 2001, a second survey of the same ranchers and public land managers was conducted to (1) assess any changes in land managers' perceptions of weed problems, control alternatives, and related issues, and (2) evaluate the impact of the TEAM Leafy Spurge project on the respondent's weed control practices. The impacts of noxious weeds on grazing operations, specifically leafy spurge, are not abating, and ranchers seem more aware than ever of the severity of the problem. A slightly larger percentage of respondents in 2001 view leafy spurge as a major problem and the most serious problem for grazing operations than in 1998 and 1999. Heightened awareness among landowners may also be linked to TEAM Leafy Spurge's efforts to inform landowners of the problem and offer affordable, effective weed management techniques. While the use of biological control methods, specifically flea beetles, has grown, herbicides continue to be the control practice of choice. While slightly fewer respondents reported using herbicides in 2001 than in 1998 and 1999, the vast majority of landowners plan to continue to use herbicides. Over 50 percent of respondents are using biological control and over 76 percent of respondents indicated flea beetles were either somewhat or very effective in controlling leafy spurge. Nearly half of the respondents had heard of TEAM Leafy Spurge, and all TEAM Leafy Spurge demonstration sites, events, and publications were favorably rated. A large majority of the respondents agreed that the program had been effective in demonstrating and communicating leafy spurge treatment and control options. Based on the results of the 2001 survey, it would appear that the program has indeed made progress in communicating the type of information landowners need to address what continues to be a significant issue for grazing operations in the Midwest.
Simple Norm Inequalities

4. CLOSING REMARKS. It is of interest to compare the “trial-power” method of dealing with recurrences of type (1) with the “friendly” method. The trial-power method is closer to the theory of differential equations and is better suited to computation of limits. Its disadvantages are that (a) by involving radicals, it loses sight of the fact that polynomials lie at the heart of the recurrence and (b) the form of the solution depends on the sign of p2 + 4q. In addition, the method cannot handle the case where p and q depend polynomially on some parameter λ. The friendly method, on the other hand, uses only sums and binomial coefficients and is therefore applicable when p and/or q are polynomials in a parameter. In addition, it takes care of the large scale cancellation that occurs inside the power form of the solution. The method’s weaknesses are that it is not amenable to the limit process and that its character depends on the parity of n. In fact the two methods complement each other in these respects. Given the central location of linear recurrences, it is not surprising that numerous related question surface. For example, can one use combinatorics or hypergeometric series to explain the identity