Miracle-dz/UniFAR-FTUs huggingface dataset:
Management’s Choice of Adoption Date of Statement of Financial Accounting Standards No. 95: A Positive Theory Approach

This study identifies factors which are influential in determining management's choice of the timing of an accounting disclosure (the release of cash flow information; that is, the adoption of SFAS No. 95.) This disclosure does not affect reported net earnings. Several of the factors which have been shown to affect management's choice of accounting procedures that do affect reported net income are shown here to affect disclosure choice. The unique contribution of this study is the extension of the positive accounting theory of choice into the area of non-income-affecting disclosure choices, specifically cash flow disclosure. Size, the degree of management's control and the percentage change in a performance measure (cash flow from operations) are shown by univariate methods to significantly influence management's choice of adoption date of SFAS No. 95, entitled "statement of Cash Flows. " A relatively unexplored variable, the value of management's stock options, was found to influence this choice. A mUltivariate procedure, LOGIT, was significant at the level of the overall model. The importance of one variable, the basis of the funds statement in the year prior to the adoption of SFAS No. 95, dominated the other variables. with this variable removed, the overall model remained significant and the individual variables of the change in cash flows form operations and the degree of management control were significant. Chapter One The Research Question, overview o~ the study, and Expected contributions of the study The primary purpose of the proposed study is to develop a model to explain and predict management· s choice of adoption date of statement of Financial Accounting Standards No. 95, entitled "statement of Cash Flows" (SFAS No. 95) [FASB (1987) ]. Since the seminal work of watts and Zimmerman (1978) a considerable literature has developed regarding management's choices of accounting methods [e. g. , cushing and LeClere (1992), Ayres (1986), Zmijewski and Hagerman (1981)] and of disclosures [e.g., Chow and Wong-Boren (1987)]. Certain variables have been shown to influence management's choice of accounting procedures and of disclosures across a variety of research areas. However, no work specifically has addressed management's choice of disclosing cash flow infonnation. If the same factors motivating choices affecting both income and cash flows, or income alone, can be shown to motivate cash disclosures, the literature in both the areas of positive accounting theory and of the importance of cash flow information relative to earnings information can be expanded significantly. This chapter will highlight the reasons for the recent interest in cash flows, the concept that cash flows act as signals, and the factors identified in the positive accounting literature as having influence in many applications. These
Theories of the effects of delegated portfolio managers' incentives

Delegated portfolio managers, such as hedge funds, mutual funds and pension funds, play a crucial role in financial markets. While it is well-known that their incentives are misaligned with those of their clients, the consequences of this misalignment are understudied. This thesis studies the effects of delegated portfolio managers' incentives in the real economy, in corporate governance and in portfolio allocation. In the first paper, 'Do institutional investors improve capital allocation? ', I show that delegated portfolio managers' misalignment of incentives - which I model as their career-concerns - has real and positive economic effects. I find that delegated portfolio managers allocate capital more efficiently than other investors who do not face similar incentives; this promotes investment, fosters �firms' growth, and enriches shareholders. In the second paper, 'The Wall Street walk when investors compete for flows"', Amil Dasgupta and I show a negative side of delegated portfolio managers' career concerns. When delegated portfolio managers hold blocks of shares in �firms, the more they care about their careers, the less effectively their exit threats discipline �firm managers. Our result generates testable implications across different classes of funds: only those funds who have relatively high-powered incentives will be effective in using exit as a governance mechanism. Finally, the third paper, 'Investment mandates and the downside of precise credit ratings', co-authored with Jason Roderick Donaldson, studies whether the misalignment of incentives between delegated portfolio managers and their investors are tempered with contracts based on precise credit ratings. Surprisingly, we find that while, at equilibrium, portfolio managers write contracts making reference to credit ratings, this is inefficient; in particular, as the rating's precision increases everyone is worse off.
Detecting learning-related visual problems in the primary care setting.

BACKGROUND School-aged children with learning problems are frequently encountered by optometrists. Current research indicates a link between learning problems and certain visual factors that are referred to as learning-related visual problems. As a result, the primary care vision doctor should identify children with learning-related visual problems within the context of a primary care examination. We will present a diagnostic strategy for identifying children with learning-related visual problems. The use of appropriate case history questions and a few additional tests will allow the primary care vision doctor to detect or diagnose the majority of learning-related visual problems within the context of a primary care examination.
Definition and Measurement of Asset Poverty in Canada

In Canada, poverty policy and discourse focuses on annual estimates of low income. Assuming that assets, independent from income, represent an alternative view of well-being we introduce an asset-based measurement of poverty for Canada based on (1) financial assets and (2) net worth. A household is "asset poor" if it does not own sufficient assets to survive at the low-income cutoff for three months. Data from the 1999 and 2005 cycles of the Survey of Financial Security suggest asset poverty rates were approximately two to four times higher than the corresponding low-income rates. We show for the first time that, proportionately, households with female lone parents, renters and younger persons were overrepresented among the asset poor. We demonstrate that 14% of Canadians were joint low income and financial asset poor in 2005. The relatively high asset poverty rates suggests a need for anti-poverty policies to better promote financial security.
Sometimes even a single feather is enough to fly: a hermeneutic journey through rites of passage in outdoor education

Rite of passage is a term that is used widely and uncritically in the field of outdoor education. This hermeneutic research project explores how a third-generation Canadian outdoor educator explores how rites of passage are understood in outdoor education. On this hermeneutic journey I set out to provide a more complex understanding of rites of passage in outdoor education. In exploring the literature of ROP in OE, I noticed that there a lack of discussion on non-Indigenous practitioners’ cultural heritage and how to address the desire many practitioners have for ritual. I used Stephen Jenkinson’s texts as a foundation for the hermeneutic conversations that I had with ROP in OE. I propose five propositions of ritual that may help practitioners develop their own ritual sensibility.
B‐cell fate decisions following influenza virus infection

Rapidly induced, specific Ab generated in extrafollicular foci are important components of early immune protection to influenza virus. The signal(s) that prompt B cells to participate in extrafollicular rather than germinal center responses are incompletely understood. To study the regulation of early B‐cell differentiation events following influenza infection, we exploited earlier findings of a strong contribution of C12 idiotype‐expressing B cells to the primary HA‐specific response against influenza A/PR/8/34. Using an idiotype‐specific mAb to C12 and labeled HA, in conjunction with multicolor flow cytometry, we followed the fate of C12Id‐expressing influenza HA‐specific B cells in WT BALB/c mice, requiring neither genetic manipulation nor adoptive cell transfer. Our studies demonstrate that HA‐specific C12Id+ B cells are phenotypically indistinguishable from follicular B cells. While they induced both extrafollicular and germinal center responses, extrafollicular responses were strongly predominant. Provision of increased HA‐specific T‐cell help increased the magnitude of the extrafollicular response, but did not shift the C12Id+ response toward germinal center formation. Collectively the data are consistent with the hypothesis that B‐cell fate determination following activation is a stochastic process in which infection‐induced innate signals might drive the preferential expansion of the early extrafollicular response.
The impact of medical tourism on the domestic economy and private health system : a case study of Thailand

In the 21st century, medical tourism has emerged as a prosperous industry. Its growth has been fostered by increasing healthcare costs, long waiting lists for nonemergency operations and a lack of service availability in many developed countries. This has resulted in a reverse phenomenon of patients travelling from developed countries to developing ones to seek affordable healthcare and prompt services. Developing countries in particular have established a variety of strategies to benefit from this profitable market. However, the negative implications of the cross-border movement of services have raised concerns. Quality of services and continuity of care for patients are key concerns in source countries, and inequity, in terms of access to services, rising healthcare costs and the ‘internal brain drain’ of healthcare personnel are concerns in destination countries. It is widely believed that there are substantial economic benefits to be gained from medical tourism, but this belief is not based on a firm empirical foundation. Similarly, there is a lack of empirical evidence concerning the impacts on the health systems of destination countries. The divergence of views and overall lack of evidence affords the potential for policy incoherence between trade and health. This study intends to address this gap in the literature through an empirical assessment of both medical tourism and the healthcare profiles of medical tourists. The overall aim of the study is to assess the impact of medical tourism on the Thai economy and domestic private health system. Thailand was selected as a appropriate country for a case study due to its significant medical tourism industry. This study presents the most extensive and detailed research on medical tourism and its effects on the private health system to date, by drawing on 324,906 patient records in the five largest private hospitals in the country. The key findings are that medical tourists in Thailand are non-homogenous. Comparisons present differences between them and non-medical tourists and Thai private patients in terms of demography and service profiles. The majority are likely to be opportunistic tourists, especially patients who use out-patient departments. Furthermore, the actual number of medical tourists is far fewer than is generally suggested, although they and their companions contribute disproportionately to the Thai economy in terms of medical and tourism-related spending. In terms of medical services, there is no difference between the critical aspects of care given to Thai and foreign patients. Hospitals make use of spare capacity to serve the demand of foreigners. However, foreign patients might be partially responsible for a shortage of high calibre doctors in public hospitals. Hence, if it wishes to continue with its “Medical hub” policy, there is an evident need for the Thai government to consider carefully the overall “cost” of this policy.
EEG Sleep Spindle Ontogenesis

EEG sleep spindle ontogenesis. Neurapadiatrie 1 : 428—433 (1970). Onto-genesis of EEG sleep spindles is described and an ontogenic model presented. Spindle-develop-ment occupies approximately two weeks from onset of rudimentary spindles to development of mature spindles. In term infants rudimentary spindles are first clearly evident at postconcep-tional age 4 weeks; spindles are fully developed by age 11 weeks. Spindles of premature infants show a similar but relatively accelerated ontogenic course. EEG Spindles Ontogenesis Infants
Evoked potentials in cat extraocular muscle.

Cat extraocular muscle consisted of a peripheral portion ivith red histochemical properties and a central part with white muscle findings. Recordings were obtained from the two regions by extracellular electrodes. Third nerve stimulation produced action potentials which were prolonged monophasic units (slow units) along the edge, and short-duration, biphasic spikes (fast units) in the center of the muscle. Third nucleus stimulation induced an immediate fast eye movement and an electro7nyographic pattern similar to III nerve stimulation. Vestibidar complex stimidation brought about a sloio movement that did not begin until several seconds after excitation. The motor unit activity consisted of slow units throughout the muscle which began at the start of stimulation. Intravenous succinylcholine produced fast and intermediate spike activity from all layers but very few slow units. Evoked fast eye movement appeared to be accompanied by fast and slow action potentials while slow vestibular movement was associated with only slow units. The motor unit pattern appeared to correlate with the histochemical organization and the type of movement.
Rapid Channel Zapping for IPTV Broadcasting with Additional Multicast Stream

This paper proposes a novel approach for improving channel zapping delay on IPTV broadcasting services. Channel zapping delay is a crucial issue for digital TV broadcasting, which entails audio/video data buffering before reproduction. Such delay could be mitigated in an IP environment if a receiver accelerated this buffering using additional burst transmissions from dedicated servers when a channel zap occurs. However, most conventional solutions are based on the unicast burst, which may cause an impulsive server/network load because channel zaps tend to happen simultaneously when programs are finished or suspended by commercial messages. To reduce this load, we propose a new multicast-based solution that takes into consideration the timing variation in channel zap on each receiver. We have confirmed a maximum 1-second reduction in the zapping delay using commercial multicast streams.
Akathisia and Exacerbation of Psychopathology: A Preliminary Report

Akathisia has previously been reported to exacerbate psychopathology and to be associated with noncompliance, suicidality, and violence. One previous study found brisk decrements in psychopathology after acute treatment of akathisia with intramuscular biperiden. This study assessed changes in akathisia and psychopathology in 19 patients after separate one-day treatments with intramuscular benztropine and oral propranolol. Benztropine and propranolol led to clinically meaningful and statistically significant decrements in ratings of subjective and objective measures of akathisia and in psychopathology scores. Changes in psychopathology correlated significantly with changes in subjective measures of akathisia after benztropine and with subjective and objective measures of akathisia after propranolol. Changes in akathisia accounted for 9%–42% of the variance in changes in psychopathology. After treatment, statistically significant decrements in Brief Psychiatric Rating Scale (BPRS) positive symptoms were noted, and individual items not directly related to the akathisia syndrome, such as conceptual disorganization, hallucinatory behavior, and unusual thought content declined, although not significantly. These findings, taken together with the results of a similar previous study, indicate that the effect of akathisia in exacerbating psychopathology is large. If suspected, akathisia should be treated promptly.
The Camden Schizophrenia Surveys III: Five-Year Outcome of a Sample of Individuals From a Prevalence Survey and the Importance of Social Relationships

Background: Most studies of outcome in schizophrenia have focused on incidence cohorts or samples identified through specialist mental health services; population-based samples provide a more complete picture of the effectiveness of community services. Aims: To examine whether outcome predictors, derived from studies of selected patients with prolonged schizophrenia, would emerge in a largely community-dwelling population sample. Methods: A follow-up sample of 114 adults with schizophrenia was identified via two censuses of key informants conducted for two prevalence surveys in North London, five years apart. Symptomatic, clinical and functional outcomes were assessed after five years. A composite score was derived for each individual. Multiple Linear Regression analyses were conducted in two phases to derive a best subset of predictors for global outcome. Results: After five years, 33% were worse and 62% were better overall. The four best predictors (social isolation, living apart from relatives, longer illness and being an inpatient at first census) accounted for 32% of the variance in outcome of those with schizophrenia and related diagnoses. Conclusions: Social relationships during the course of illness are an important predictor of overall outcome and relationships with friends and family each seem to make a positive contribution. Policy and service developments should focus on improving participation in community life for people with schizophrenia, particularly their social connectedness.
Dissecting Sites Important for Complement Regulatory Activity in Membrane Cofactor Protein (MCP; CD46)*

Membrane cofactor protein (MCP; CD46), a widely distributed regulator of complement activation, is a cofactor for the factor I-mediated degradation of C3b and C4b deposited on host cells. MCP possesses four extracellular, contiguous complement control protein modules (CCPs) important for this inhibitory activity. The goal of the present study was to delineate functional sites within these modules. We employed multiple approaches including mutagenesis, epitope mapping, and comparisons to primate MCP to make the following observations. First, functional sites were located to each of the four CCPs. Second, some residues were important for both C3b and C4b interactions while others were specific for one or the other. Third, while a reduction in ligand binding was invariably accompanied by a parallel reduction in cofactor activity (CA), other mutants lost or had reduced CA but retained ligand binding. Fourth, two C4b-regulatory domains overlapped measles virus interactive regions, indicating that the hemagglutinin docks to a site important for complement inhibition. Fifth, several MCP regulatory areas corresponded to functionally critical, homologous positions in other CCP-bearing C3b/C4b-binding proteins. Based on these data and the recently derived crystal structure of repeats one and two, computer modeling was employed to predict MCP structure and examine active sites.
Local food in municipal catering - a survey of local food purchasing in Finnish municipalities

This report is the first published report on the use of local food in almost all of Finland's municipalities, and covers the use of local food products in public municipality catering fairly comprehensively. The report presents the results of the telephone survey for the catering managers of Continental Finland carried out by EkoCentria's Lahikeittiohanke's Local Cuisine Advisors in 2007. The count of participating municipalities totals to 366 which equals 92 % of municipalities in Continental Finland. In conclusion, there would be room for local products in public municipality catering if production, harvest and processing quantities could be raised and the supply chain between producers was coalesced.
Adult acute lymphoblastic leukaemia: study of 32 patients and analysis of prognostic factors.

The clinical and haematological characters and the response to therapy of 32 consecutive patients with acute lymphoblastic leukaemia, aged more than 12 years, were reviewed. All patients were given vincristine (V) and (6-methyl) prednisolone (P) for 6 weeks; daunomycin (D) was added in 9 cases, and cyclophosphamide (C) + D in another 10 cases. 3 patients died during induction. 4 patients failed to achieve remission. 25 patients (78%) achieved complete remission (CR). All of them but one received 'prophylactic' central nervous system (CNS) therapy with cranial irradiation and i.t. methotrexate (MTX) and arabinosyl cytosine. CR was maintained with daily 6-mercaptopurine and weekly MTX. Median duration of CR was of 22 months. 2 patients are currently disease-free and off-therapy, 78 and 53 months after diagnosis, respectively. Blast cell membrane markers were studied in 21 consecutive cases: 3 patients had T-cell leukaemia and 2 patients B-cell leukaemia. Prognostic factors were evaluated basing on the present series of 32 patients, and on further 106 cases reported by others. Age (under and above 40) influenced significantly both the CR rate and the length of survival. In patients aged under 40, a circulating blast cell count higher than 25,000/microliter, or a platelet count lower than 50,000/microliter, negatively affected the survival.
Industry performance around initial public offerings: A missing piece to the new issues puzzle?

We examine industries long-term common stock abnormal returns (ARs) around IPOs. Their ARs reach a striking peak one year before the IPOs. NASDAQ industries ARs then fall dramatically and significantly through three years after the IPOs, while NYSE/AMEX industries ARs retreat modestly before, and are flat after the IPOs. There is robust evidence of a degree of reversal in the abnormal returns around the peak. We report evidence consistent with the conclusion that IPO ARs are a symptom of the NASDAQ industries abnormal returns, and are not an IPO phenomenon. We report evidence of other symptoms: The industries experience significant declines in earnings around IPOs, and significant declines in mean beta, which earlier studies report are common to IPOs. We consider the IPO overreaction story as an explanation for the industry abnormal returns. Our test results contradict predictions of that story.