Miracle-dz/UniFAR-FTUs huggingface dataset:
Stock Market Manipulation

Separation of ownership and management creates an agency conflict between the principal and the agent, who manages. This dissertation sheds new light on the ability of market participants to recognize information which is not equally distributed in financial markets. Causes and consequences of shareholder litigation and their role in corporate governance are critically analyzed and newly interpreted. Understanding the conflict between managers and shareholders and be-tween firms and financial intermediaries is important academically and professionally. First, investors learn about effective control of managers. Second, the regulator understands the effects of regulation in financial markets and whether it yields expected benefits. The third group of beneficiaries is the managers themselves. They have to be aware of managerial leeway, the risks that they face and the externalities they impose on financial markets. The last group concerns financial intermediaries and their role in the primary securities market.
Organizational Capacity and Financial Management Performance of Local Government

This study investigates the relationship between organizational capacities and financial implementation performance on Local Government. This study addresses the question of whether organizational capacities as measured by financial literacy, dynamic capability, strategic planning, goal orientation, budget allocation, and control and monitor impact directly on financial implementation performance. Using the data from North of Aceh and Lhokseumawe City, therefore, the results shown four variables are significant impact while two variables are not significant. Based on results suggested both Local Governments i.e., North of Aceh and Lhokseumawe city have generated similar focus on four factors and significantly impact to financial performance. However, two others variables such as DinCap and StratPlan are not significant. In the environment uncertainty, DinCap and StatPlan are appropriate tools to recombine functional competence of the organization particularly in financial implementation stage. The result implies empirically shown both Local Governments failed to obtain WTP opinion and it may because weak of associate of Dincap and StratPlan operation with rapid change of the environment.
Comparative evaluation of the Desoxycholate Agar Nissui Food Stamp and swab methods for estimating coliform organisms in poultry processing plants after cleaning in Japan

Bacterial control in poultry processing plants is very important, but the swab method for estimating bacterial contamination is somewhat troublesome in routine work. We compared the Desoxycholate Agar Nissui Food Stamp (DA‐NFS) based on the agar contact method with the swab method to estimate coliform organisms from various equipments in four poultry processing plants after cleaning. Overall 104 surfaces for coliform organisms were evaluated. The results from 98 (94.2%) surfaces for coliform organisms were equivalent by the DA‐NFS and swab methods and there were no significant differences between two methods (P > 0.05). The correlation coefficient between the DA‐NFS and swab methods was 0.91. We conclude that the DA‐NFS could be useful for routine coliform organisms examination in poultry processing plants after cleaning in Japan. (© 2004 WILEY‐VCH Verlag GmbH & Co. KGaA, Weinheim)
Empirical Studies of Corporate Law

This chapter reviews the empirical literature, especially the event study literature, as it relates to corporate and securities law. Event studies are among the most successful uses of econometrics in policy analysis. By providing an anchor for measuring the impact of events on investor wealth, the methodology offers a fruitful means for evaluating the welfare implications of private and government actions. This chapter begins by briefly reviewing the event study methodology and its strengths and limitations for policy analysis. It then discusses one of the limitations of more conventional empirical work (cross-sectional analysis), the problem presented by the fact that the characteristics of firms that are studied in relation to each other (such as ownership and mechanisms of corporate governance) or to firm performance are not exogeneous but self-selected by firms. Thereafter it reviews in detail how event studies have been used to evaluate the wealth effects of corporate litigation. Subsequently, we focus on the methodology's application to corporate law and corporate governance issues, supplemented with discussion of other relevant empirical work as well. Event studies are emphasized because they have played an important role in the making of corporate law and in applied corporate finance and corporate law scholarship. The reason for this input is twofold. First, there is a match between the methodology and subject matter: the goal of corporate law is to increase shareholder wealth and event studies provide a metric for measurement of the impact upon stock prices of policy decisions. Second, because the participants in corporate law debates share the objective of corporate law, to adopt policies that enhance shareholder wealth, their disagreements are over the means to achieve that end. A further reason for emphasizing event study data is that they avoid the endogeneity concerns that can limit the results of other modes of empirical research in this area.
Ethnic differences in drug utilization pattern during pregnancy: a cross-sectional study

Abstract Objective: To investigate the differences in exposure to medications in a cohort of multi-ethnic pregnant women. Methods: Six hundred and forty-one pregnant women of Western, Arab/Turkish and “other origins” participated in this cross-sectional study using a questionnaire in a university hospital in Brussels, Belgium. Assessment of the drug safety was done using the food and drug administration (FDA) risk classification system. Data analysis was performed using SPSS (Chicago, IL). Results: In overall cohort, 83.8% used at least one preparation (including multivitamins) during pregnancy and 37.0% of women used at least one drug (excluding multivitamins). Significantly more Western women (43.7%) used one or more medications compared to Arab/Turkish women (28.7%; p = 0.000). This difference in exposure was most pronounced for over-the-counter (OTC) drugs for occasional and pregnancy-related complaints, and was observed for potentially unsafe drugs or drugs with unknown safety. None of the women reported use of FDA X category drugs. Conclusions: The use of drugs known to be harmful was not observed, but a higher prevalence of exposure to potentially harmful drugs (FDA C/D) was found among Western women who also consumed more OTC drugs. This highlights the need for cautious prescribing for women in the fertile age in general and for continuous monitoring of medication use during pregnancy.
Donepezil in the treatment of patients with Alzheimer’s disease

Alzheimer’s disease (AD) is the most common cause of dementia and is characterized by an insidious onset and slow deterioration in cognition, activities of daily living (ADL), mood stability and social functioning. The cholinesterase inhibitors (ChEIs), developed based on the cholinergic hypothesis, are currently considered to be the best established treatment for AD, although the significant advances in the symptomatic pharmacotherapy of AD may be followed by disease-modification treatments. Donepezil is a mixed competitive and noncompetitive acetylcholinesterase inhibitor that shows a relative selectivity for acetylcholinesterase inhibitor compared with butyrylcholinesterase. In many clinical trials of donepezil, beneficial effects on standard measures of cognitive function, ADL and behavior have been shown in patients with mild, moderate or severe AD. Although the pharmacological and phamacokinetic profiles of the currently available ChEIs have notable differences that may affect efficacy, the clinical significance of these differences remains hypothetical in the absence of large, randomized trials that compare the ChEIs with each other.
The Accountants and Management Ownership: An Empirical Test on Financial Reporting Quality

The objective of the study is to investigate the association of two human capital factors with financial reporting quality. Specifically the study examines the audit committees’ experts and the relationship with fraudulent financial reporting as a proxy to financial reporting quality. Theoretically the study is supported by behavioural and expertise literatures, other than the agency theory to develop the hypotheses. Three aspects of experts are examined: the accounting affiliated audit committees, audit committees with postgraduate qualification, and audit committee with managerial experience. The findings support and extend those of prior literatures, where leverage and management ownership are significant and related to the financial reporting quality as expected. Most importantly, results suggest that accounting affiliated audit committees are associated into improving the quality of financial reporting. Thus, improves the important roles of audit committee as effective monitoring mechanism.
Pengaruh Ukuran Perusahaan, Profitabilitas dan Penghematan Pajak terhadap Struktur Modal

Capital structure is a very important issue for companies because financial capital is one of the driving factors in the company to be able to run the company operations. If determining the company’s capital structure false, it will cause fixed costs become larger. Therefore, to know what is affecting capital structure is very important. Capital structure can be affected by several factors, among others is structure of assets, management attitude, tax, operating leverage, stability of sales, profitability, size, business risk. The aim of this research was to know the effect of size, profitability, and tax shields towards capital structure telecommunications companies in BEI . This research had 5 samples which choosen by census method. This research used multiple regression analysis. The result found that size and tax shields had positive significant effect towards capital structure, meanwhile profitability had negative significant effect towards capital structure. Keywords: Size, Profitability, Tax shields, Capital Structure
Comparing fashion innovators and non-innovators' characteristics and perceptions of online shopping: the case of Taiwan

IV CHAPTER 1: INTRODUCTION AND STATEMENT OF THE PROBLEM . 1 CHAPTER 2. LITERATURE REVIEW AND THEORETICAL FRAMEWORK.8 FASHION INNOVATORS IN DIFFUSION OF INNOVATIONS THEORY . 8 DEMOGRAPHIC CHARACTERISTICS OF FASHION INNOVATORS . 10 PSYCHOGRAPHICS OF FASHION INNOVATORS . 11 PERCEIVED ATTRIBUTES OF ONLINE SHOPPING . 17 E-COMMERCE AND THE FASHION INDUSTRY IN TAIWAN.20 CHAPTER 3. METHODOLOGY.24 SURVEY DESIGN . 24 PROCEDURE.25 PARTICIPANTS . 26 QUESTIONNAIRE DESIGN . 27 CHAPTER 4. RESULTS.30 DEMOGRAPHIC CHARACTERISTICS . 30 PSYCHOGRAPHIC CHARACTERISTICS . 33 MEDIA USE.35 ONLINE PURCHASE BEHAVIOR . 38 PERCEIVED ATTRIBUTES OF ONLINE SHOPPING.41 CHAPTER 5. DISCUSSION AND CONCLUSIONS.43 DEMOGRAPHIC CHARACTERISTICS . 43 MEDIA USE.44 PSYCHOGRAPHIC CHARACTERISTICS . 47 ONLINE PURCHASE BEHAVIOR . 48 PERCEIVED ATTRIBUTES . 49 ACADEMIC IMPLICATIONS . 50 MANAGERIAL IMPLICATIONS . 51 LIMITATIONS AND FUTURE RESEARCH.52 APPENDIX A. CONSENT FORM . 54
Information Content of Television Advertising in China

A content analysis of 324 Chinese television commercials that appeared on Chinese national and local channels was conducted. The Resnik and Stern (1977) evaluation criteria were adopted to determine the level of advertising information content in television commercials. It was found that 58 per cent of the sampled commercials were classified as informative. The most frequently occurring information cues were performance, quality and components/contents. Non-durables and drug advertising was most informative while cigarette and liquor advertising was least informative. Information content was not dependent on characteristics of commercials like duration, broadcast day, time and channel.
Simultaneous determination of sodium saccharin, aspartame, acesulfame-K and sucralose in food consumed in Korea using high-performance liquid chromatography and evaporative light-scattering detection

ABSTRACT Four artificial sweeteners, i.e., sodium saccharin, aspartame, acesulfame-K and sucralose, are permitted for use in Korea, and recent regulatory changes have expanded the number of food categories in which they may be used. Four artificial sweeteners were determined simultaneously in more than 900 food items from 30 food categories that are commercially available in Korean markets, including both domestic and imported products, using high-performance liquid chromatography and evaporative light-scattering detection (ELSD). A new procedure using 75% acetone to remove fat was applied for sample preparation. The levels detected in all samples were below the maximum permitted use levels established in Korea. Despite the increased number of categories, the only one in which sodium saccharin was newly found was takju, an alcoholic beverage. Sodium saccharin was not found in other beverages in the food analysis or in the food label survey, even though its use was reported in a previous study, suggesting that consumer preference outweighs regulatory decisions. When the analytical results were combined with food-consumption data obtained from the Korea National Health and Nutrition Examination Survey 2010–14, the estimated daily intakes of all the sweeteners were considered safe.
Correlation of upper-tract cytology, retrograde pyelography, ureteroscopic appearance, and ureteroscopic biopsy with histologic examination of upper-tract transitional cell carcinoma.

PURPOSE To determine the accuracy of radiographic studies, ureteroscopy, biopsy, and cytology in predicting the histopathology of upper-tract transitional cell carcinoma (TCC). MATERIALS AND METHODS From 1998 to 2006, 46 upper-tract lesions were diagnosed ureteroscopically and underwent nephroureterectomy, and 30 of them were subjected to direct ureteroscopic inspection and biopsy. Fresh samples were delivered to the cytopathology laboratory and histology samples were prepared whenever visible tissue was present. Radiological, ureteroscopic, cytology, and biopsy data were compared to the actual grades and stages of these 30 surgical specimens. RESULTS Retrograde ureteropyelography was suggestive of malignancy in 29 of 30 cases, but did not predict the grade or stage accurately. Cytology was positive for malignancy in 21 of 30 cases (70%). Grading of ureteroscopic specimens was possible in all cases. At nephroureterectomy two cases were found to have no tumor (T(0)). Of the remaining 28 cases, the biopsy grade proved to be identical in 21 (75%). Grade 1 or 2 ureteroscopic specimens had a low-stage (T(0), T(a), or T(1)) tumor in 17 of 25 (68%); in contrast, 3 of 5 (60%) high-grade specimens had invasive tumor (T(2) or T(3)). For patients with grade 2 ureteroscopic specimens, combining exfoliated cell cytology and biopsy grade improved the accuracy in predicting high-stage and high-grade disease. CONCLUSIONS This study confirms previous findings that ureteroscopic inspection and biopsy provides accurate information regarding the grade and stage of upper-tract TCC. Combining exfoliated cell cytology improves the predictive power of biopsy grade 2 disease for high-risk specimen grade and stage. Our data suggest that ureteroscopic findings may predict muscle invasion.
The Implementation Process of Enterprise Risk Management in Higher Education Institutions

This study aims to show a sample framework of Enterprise Risk Management (ERM) for Higher Education Institutions (HEIs), especially for those that have been slow in its implementation, using as a case study of the institution that has been most successful in implementing ERM, the University of California. This case shows that building the ERM process and systems takes years and requires cross-functional groups and leaderships have the significant role. Many HEIs in the U.S. have implemented ERM but ERM may be implemented using different methodologies and processes in different countries and cultures, which should be a future research topic.
Fault tolerant strategy for hybrid longitudinal control system of automated vehicles

In this paper, an observer-based fault tolerant control (FTC) approach is proposed for hybrid systems with uncontrollable state dependent switching, parametric uncertainties and without full continuous state measurements. Two kinds of faults are considered: continuous faults that affect each mode; discrete faults that affect the mode transition. A novel observer is designed for each mode whose estimation error is not affected by continuous faults and sensitive to mode transitions, then, an observer-based fault tolerant tracking controller is constructed to maintain the hybrid system's satisfactory performance in spite of faults and uncertainties. The proposed method is applied to longitudinal control of automated vehicles.
Management control systems (MCS) in the small business context : linking effects of contextual factors with MCS and financial performance of small firms

Small businesses are numerous in any country. However, we have very limited knowledge regarding their management accounting (MA) and management control systems (MCS). Traditionally, it has been stated that small firms do not need and use MCS due to their simple structures and poor resources. On the other hand, a few studies on high technology firms have shown that these firms have developed their MCS and are also utilizing sophisticated management accounting practices and information. The aim of this study is to analyse small firms' use of MCS practices as well as to examine the role of MCS practices and information of small firms in a contingency theoretical framework. Furthermore, the study is not only focusing on small, rapidly growing firms but also on traditional, more stable small firms, all employing from 10 to 49 persons. Based on the survey responses of 183 managing directors of small Finnish firms, the study describes the diffusion and penetration of MCS practices and information among small firms. Two theoretical models are constructed linking the use of MCS with strategy, perceived environmental uncertainty (PEU), use of diversified management team and financial performance of small firms. Tests are made by using structural equation modeling (SEM). The results suggest that small firms do use a wide range of MCS practices and information. The main results also indicate that the use of a more diversified management team seems to increase the use of MCS practices and information. The use of more advanced practices is related to small firms which have been more profitable or which have had lower growth rates in sales. In addition, the use of MCS seems to be associated with small firms' strategies, both realized and intended. The pursued strategy seems to drive small firms' profitability and growth in net sales. However, such an association was not found between the intended strategy and financial performance after two years. The use of MCS seems to have only a few positive effects on small firm's financial performance. Nevertheless, more use of advanced dimensions of MCS seems to predict significant improvements for longer-term growth in net sales.
Strategies for Providing Digital Culture Goods in the Presence of Consumer Sharing and Content Co-Creation

New forms of implicit consumer collaborations in online communities and social networks influence demand preferences as consumers (1) increasingly exchange information about products and providers (thus reducing information asymmetry) and (2) increasingly participate in the creation of cultural goods themselves by contributing user-generated content (thus complementing and competing with firm offerings). While research findings on these issues vary there is strong evidence from theoretical and empirical research that, overall, piracy hurts producers and that the increased information endowment challenges the profitability of conventional producer strategies that are based on pushing product designs to large segments of consumers while ignoring to service the subtle nuances in consumer demand patterns. We contribute an experimental economics study that finds that consumer-based co-creation increases economic efficiency and that social welfare benefits are robust in the presence of moderate consumer piracy. We also discuss some business implications of our results for content producers.
Nursing students' knowledge and practice of infection control precautions: an educational intervention.

AIM This paper is a report of the effectiveness of a purpose-designed education program in improving undergraduate nursing students' understanding and practice of infection control precautions. BACKGROUND The severe acute respiratory syndrome outbreak in 2003 highlighted that healthcare workers were under-prepared for such an epidemic. While many in-service education sessions were arranged by institutions in response to the outbreak, preservice nursing education has overlooked preparation for handling such infectious disease epidemics. METHOD A quasi-experimental design was used and a 16-hour, purpose-designed infection control education programme was implemented for preservice nursing students in southern Taiwan. Self-administered questionnaires were distributed at three time points during the period September 2005 to April 2006 to examine the sustainability and effectiveness of the intervention. RESULTS A total of 175 preservice nursing students participated in the study. Following the education programme, students in the intervention group showed a statistically significant improvement across time in their knowledge of these precautions [F(2, 180) = 13.53, P < 0.001] and confidence in resolving infection-related issues [F(1.79, 168.95) = 3.24] when compared with those in the control group. CONCLUSION To improve nursing students' capacity in responding to infectious epidemics, an educational programme that integrates the theme of infection precautions, learning theory and teaching strategies is recommended for all nursing institutes.
Trading Volume Effects of Moving Average Heuristics

We investigate the trading volume effects of moving average heuristics drawn from technical analysis. Our empirical analyses demonstrate that these heuristics lead to significant abnormal trading activity. In comparison to normal levels, trading activity increases by a significant 25-55% on buy signal days and 15-25% on sell signal days, respectively. This result is robust to controlling for diverse stock characteristics, historic performance records, common attention-grabbing proxies, visibility proxies, corporate news, analyst recommendations, and firm financial disclosure. The magnitude of the observed surge in trading volume suggests that many investors perceive signals from simple heuristics as a reason to trade.
Diagnostic value of satellite potentials in clinical EMG.

Complex motor unit potentials (CMUPs) with satellites were recorded and analysed in 231 electromyograms of patients with spinal muscular atrophy (SMA), amyotrophic lateral sclerosis (ALS), Duchenne muscular dystrophy (DMD) and a healthy control group. In the control adult group only few CMUPs with satellites were found; no CMUP were found in children. In SMA and DMD patients the CMUPs were present with similar frequency but their morphology, i.e. shape, duration, amplitude of the main and satellite spike components and number of satellites was different. In ALS patients a significant difference between severely involved interosseous muscle and proximal muscles was found. The pathomechanism of CMUPs with satellites is different in myopathic and neurogenic processes, in both however they reflect remodelling of the motor unit. In myopathy they reflect muscle fiber diameter variability and distribution of preserved muscle fibers within the motor unit under study. In neurogenic lesion the CMUPs with satellites are the result of increasing desynchronisation during progressive de- and reinnervation.