Miracle-dz/UniFAR-FTUs huggingface dataset:
Impact of Capital Structure on Firm Performance: Evidence from Pakistani Firms

An attempt was made to analyze the impact of capital structure on firm performance of 63 companies listed on Karachi Stock Exchange. Data comprised of 5 years, 2007 to 2011. Balance Sheet Analysis issued by State Bank of Pakistan was used for data collection. Fixed Effects Model was used as pooled regression model to find the relationship between firm performance (ROA, ROE, ROS) and capital expenditure (DTA, EQA, LDA). Results showed that there does exist a relationship but direction of the relationship was mixed. Capital structure showed positive impact on firm performance when retrun on assets (ROA) was used as dependent variable. When return on equity (ROE) was used as dependent variable then debt over assets ratio (DTA) showed positive impact but equity over assets ratio (EQA) and long term debts over assets ratio (LDA) revealed negative impact over dependent variable and when retrun on sales (ROS) was used as dependent variable then DTA and EQA showed negative link to ROS but LDA revealed positive impact over ROS. It was proved that capital structure has impact over firm performance so managers should adopt necessary carefulness while taking decisions regarding capital structure.
Nickel solder ball performance for Pb-free LFBGA assembly under oxygenous reflow

Due to the technology improvement of ball-grid-array (BGA) package, the high-pin count concept was derived to the mass production. The low profile fine pitch BGA (LFBGA) package was employed to gain the assembly competition. The smaller diameter of solder ball, 0.3 mm, must be incorporated and the composition of solder ball needs to be modified such as including nickel to strengthen the adhesion capability in IMC layer. Since the oxygen concentration in flow process usually works upon the quality of solder joint such as oxidation causing aged effect and quality of inter-metal compound, the oxygen variance is checked in this study. Furthermore, the flux as solder assistance is also a cardinal factor affecting the solder adherence between LFBGA substrate and solder ball. Adopting the temperature cycling test, shear test and drop test to understand the adhesion ability for lead-free solder balls on LFBGA substrate assisted with several fluxes, the optimal process recipe was obtained. The soldering performance was promoted well.
Investor Perception of the International Accounting Standards Quality

The paper analyses whether the adoption of the IAS regime implies an improvement of the firms' earnings quality. Referring to a sample of German listed companies reporting under the IAS and German GAAP (HGB) in 2000-2004 years, we first examine whether IAS adopters are less subject to earnings management. Our findings show that, in general, the IAS sub-sample exhibits a level of earnings management lower or equal to the HGB adopters. The general evidence supports the position of the International Accounting Standard Board and of that part of the academic literature stating the IAS's better quality. Secondly, we investigate whether investors perceive a lower level of uncertainty and information asymmetry for earnings under the IAS regime, after controlling for the level of the discretionary accruals. We find that the IAS adoption entails a lower information asymmetry, but this benefit decreases with the firm size. This means that investors perceive the benefits of higher-quality accounting standards as partially offset by a greater managerial discretion in the small and medium size firms. Therefore, the improvement of the enforcement mechanisms (in addition to the Standard's quality) should be a major concern for IASB and other regulators.
Evaluation of Vegetable Production on Extensive Green Roofs

Rooftop vegetable gardening is a production system in urban agriculture based on green roof technology. To broaden the scope of this practice, the use of relatively shallow substrate depths must be explored, since most existing flat roofs are unable to support much added weight. Three growing systems—a green roof, raised green roof platforms, and in-ground—were evaluated for vegetable and herb production over three growing seasons (2009–2011). Tomatoes (Solanum lycopersicum), green beans (Phaseolus vulgaris), cucumbers (Cucumis sativus), peppers (Capsicum annuum), basil (Ocimum basilicum), and chives (Allium schoenoprasum) were studied because of their common use in home gardens. All plants, except pepper, survived and produced biomass in all growing systems and yielded crops large enough for analysis in 2009 and 2010. Overall, yields and basil biomass were higher and of better quality in-ground during 2009, the only year irrigation was applied, and similar on the roof and platforms. Variability in success was partially due to annual weather variation with the greatest impact on cucumber. Yields of chive, a perennial crop, were not affected by growing system after the first year. Results suggest that, with proper management, vegetable and herb production in an extensive green roof system is possible and productive.
Behavioural responses to energy-related taxes: a survey

This article examines behavioural responses to changes in energy prices by surveying the magnitude of energy price elasticities. Price elasticity estimates can be used to understand behavioural responses to changes in prices due to environmental taxes. A theoretical framework is presented followed by an overview of the range of price elasticity estimates for energy found in the literature. The empirical estimates are classified on the basis of a selection of characteristics. It is argued that presenting a range of price elasticities provides more information than a unique estimate. The findings suggest that environmental taxes can create a significant reduction in energy use.
Utilitarianism’s Bad Breath? A Re-Evaluation of the Public Interest Justification for Planning

The legitimization of planning has, in the period since the Second World War, rested on the proposition that the state’s intervention in land and property development is necessary to safeguard the public interest against private and sectional interests. What constitutes the public interest has always been contentious but its value as a legitimizing concept has increasingly been called into question in the recent past for the reason that it cannot be given operational meaning either by those who make policy or by those who evaluate it. The purpose of this article is to explore the ‘public interest’ justification of planning and whether it has outlived its usefulness in an increasingly fragmented society. Following an introduction, the argument is presented in three stages. First, we explore the concept of ‘interests’ in the modern period. Second, we consider the way in which the ‘public interest’ has been regarded in the planning literature. Third, an evaluative framework is established which distinguishes deontological as well as consequentialist conceptualizations of the public interest through which we seek to demonstrate that it remains the pivot around which debates concerning the role and purpose of planning must revolve.
A Novel Type of Vascular Endothelial Growth Factor, VEGF-E (NZ-7 VEGF), Preferentially Utilizes KDR/Flk-1 Receptor and Carries a Potent Mitotic Activity without Heparin-binding Domain*

Vascular endothelial growth factor (VEGF) mediates endothelial cell proliferation, angiogenesis, and vascular permeability via the endothelial cell receptors, KDR/Flk-1 and Flt-1. Recently, a gene encoding a polypeptide with about 25% amino acid identity to mammalian VEGF was identified in the genome of Orf virus (OV), a parapoxvirus that affects sheep and goats and occasionally, humans, to generate lesions with angiogenesis. In this study, we examined the biological activities and receptor of OV-derived NZ-7 VEGF (VEGF-E). VEGF-E was found to be a dimer of about 20 kDa with no basic domain nor affinity for heparin column, similar to VEGF121 subtype. VEGF121 has 10–100-fold less endothelial cell mitotic activity than VEGF165 due to lack of a heparin-binding basic region. Interestingly, however, VEGF-E showed almost equal levels of mitotic activity on primary endothelial cells and vascular permeability activity as VEGF165. Furthermore, VEGF-E bound KDR/Flk-1 (VEGFR-2) and induced its autophosphorylation to almost the same extent as VEGF165, but did not bind Flt-1 (VEGFR-1) nor induce autophosphorylation of Flt-1. These results indicate that VEGF-E is a novel type of endothelial growth factor, utilizing only one of the VEGF receptors, and carrying a potent mitogenic activity without affinity to heparin.
Relational Enhancement

We propose and test a novel approach to the dilemma that the very network-bridging structure most likely to provide access to novel knowledge may be ill-suited for the cooperation needed to successfully transfer that knowledge. We theorize that the relational dimension of social capital (e.g., tie strength) can act as a substitute for the structural benefits of network closure, and so a network-bridging tie yields more value when it is also strong. We further investigate if it is emotional closeness, interaction frequency, or trust that underlies this “relational enhancement” effect. The results from analyzing a bounded network in a large consulting firm and egocentric networks in the engineering division of a large manufacturer provide support for the relational-enhancement effect of tie strength and further identify trust as the key mechanism allowing network actors to unlock the value embedded in their network-bridging ties.
The n‐factor of nonsorted circles along a climate gradient in Arctic Alaska

Three study sites were selected on zonal sites from north to south along a climate gradient in Arctic Alaska. Air and mineral soil surface temperatures of nonsorted circles and adjacent well‐vegetated tundra plots were monitored from September 2003 through September 2004, and the depths of vegetation, soil organic horizons and snow were measured. N‐factors, the ratio of ground‐surface temperature to air temperature, were determined for the summer and winter seasons. N‐factors and thaw depths were greater for relatively barren nonsorted circles than for adjacent well‐vegetated tundra. Along the climate gradient, the thickness of vegetation, soil organic layer and snow increased from north to south, while n‐factors and thaw depths decreased at bare circles from 1.43 ± 0.02 to 0.74 ± 0.01 and from 81.2 ± 1.4 cm to 59.5 ± 2.4 cm, respectively, and at the tundra from 0.99 ± 0.02 to 0.17 ± 0.01 and from 62.6 ± 1.4 cm to 21.0 ± 2.8 cm, respectively. Copyright © 2006 John Wiley & Sons, Ltd.
Analysis of Participating Life Insurance Contracts: A Unification Approach

Fair pricing of embedded options in life insurance contracts is usually conducted by using risk-neutral valuation. This pricing framework assumes a perfect hedging strategy, which insurance companies can hardly pursue in practice. In this article, we extend the risk-neutral valuation concept with a risk measurement approach. We accomplish this by first calibrating contract parameters that lead to the same market value using risk-neutral valuation. We then measure the resulting risk assuming that insurers do not follow perfect hedging strategies. As the relevant risk measure, we use lower partial moments, comparing shortfall probability, expected shortfall, and downside variance. We show that even when contracts have the same market value, the insurance company's risk can vary widely, a finding that allows us to identify key risk drivers for participating life insurance contracts.
The U.S. Experiment in Social Medicine: The Community Health Center Program, 1965–1986

This book represents the first political history of the federal government's only experiment in social medicine. Alice Sardell examines the Neighborhood, or Community Health Center Program (NHC/CHC) from its origins in 1965 as part of Lyndon Johnson's War on Poverty campaign up until 1986. The program embodied concepts of social medicine, community development, and consumer involvement in health policy decision-making. Sardell views the NHC experiment in the context of a series of political struggles, beginning in the 1890s, over the boundaries of public and private medicine, and demonstrates that these health centers so challenged mainstream medicine that they could only be funded as a program limited to the poor.
Calcium channel immunoreactivity in the salamander retina

This study reports the distribution of the α1D and α1E calcium channel subunits in the neotenous tiger salamander retina based on immunohistochemical techniques. Confocal and light microscopy were used to localize staining with fluorescently tagged antibodies to α1D and α1E in cross-sectional and flatmount preparations of retina. α1D-immunoreactivity (α1D-IR) was localized to the inner and outer plexiform layers (IPL and OPL, respectively), ganglion cell layer (GCL), and optic fiber layer. α1E-IR was found predominantly in the IPL, with scattered, weak representation in the OPL. α1E-IR was not detected in the GCL or fiber layer. These findings suggest that different α1 calcium channel proteins have distinctive distributions in retina, which may reflect their unique and different roles in retinal processing and homeostasis.
Computer acceptance in Greek SMEs

Purpose – Owing to the unique computing needs and different IT adoption patterns of SMEs, research findings concerning larger organisations may not be fully generalisable to offer practical assistance for the successful utilisation of computers. This paper aims to focus on factors affecting personal computer acceptance, using data from 278 employees from Greek SMEs.Design/methodology/approach – An aggregate structural model is developed, based on the technology acceptance model (TAM) and incorporating social influence, management support, perceived service quality and computer satisfaction factors, that was tested using structural equation modelling (SEM). Findings – The results indicate that perceived ease of use is more powerful in explaining computer usage and satisfaction, whereas usefulness has a strong impact on intention. Moreover, the findings underline the importance of internal (management) and external support in achieving wider computer acceptance.Research limitations/implications – Factors suc.
Entrepreneurship, Innovation and Technological Change

This survey links the prevalent theory from the entrepreneurship literature concerning opportunity recognition and exploitation to economic theory, in particular the model of the knowledge production function. The debate and evidence regarding the relationship between innovative activity and organizational context is examined. The role that the external knowledge context or what has become known as knowledge spillovers and geographic location plays in innovative activity is analyzed. Based on new theoretical models combined with compelling empirical evidence, the authors offer a reinterpretation of the role of entrepreneurship in innovative activity and technology.
Local Option Sales Taxes and Fiscal Disparity: The Case of Georgia Counties

While local option sales taxes (LOST) have become an important revenue source for local governments, there has been concern about the distribution of LOST revenues: the uneven distribution of sales tax bases may have introduced a new source of fiscal inequality and exacerbated existing fiscal disparity. Using Georgia county data (N=159, 1970-2000), this study examines whether and how LOST have affected local fiscal disparity. Our findings suggest that the effects of LOST on fiscal disparity vary with the approach to measure revenue-raising capacity; thus the issue of LOST distribution is sensitive to the underlying conceptualization of fiscal equity.
CNS myelinogenesis in vitro: Myelin basic protein deficient shiverer oligodendrocytes

The shiverer mutant mouse is an autosomal recessive mutant characterized by incomplete myelin sheath formation in the central nervous system (CNS). Such mice contain a deletion in the MBP gene, do not produce MBP proteins, and have little or no compact myelin in the CNS. To investigate the myelin sheath formation in shiverer mutant mice resulting from the absence of compact myelin, firstly we developed new methods for generating oligodendrocyte precursor cells (OPCs) from an E17 mouse brain, and examined homozygous shiverer (shi/shi) OPCs with respect to myelinogenesis in vitro. After treatment of shi/shi OPCs in vitro with PDGF or bFGF, proliferation of shi/shi OPCs was enhanced similar to that observed in wild‐type OPCs. The majority of cells from the shiverer mutant mouse, however, remained as A2B5‐immunoreactive early OPCs. To determine which molecular events affect the differentiation of shi/shi OPCs, we determined the signaling pathway that could be responsible for activating myelin sheath‐specific proteins. We found that the developmental schedule of shi/shi OPCs in vitro was accelerated by the addition of cyclic AMP analogs, dibutyryl cAMP (dbcAMP). Treatment of shi/shi OPCs with dbcAMP had significant effect on the differentiation of OPCs that became MAG‐expressing oligodendrocytes. To further determine the possible mechanism involved in the activation of MAG by dbcAMP, we examined the cAMP‐dependent signaling cascades. The activation of JNK was markedly stimulated by treatment with dbcAMP, and the phosphorylation of transcription factor ATF‐2 was also stimulated by dbcAMP. We demonstrated that the MAG‐positive shi/shi oligodendrocytes extend processes around axons and finally covered the axon, this was clearly observed by immunocytochemistry of shi/shi oligodendrocyte‐DRG cocultures. These results suggest that ATF‐2 coupled to specific signal transduction cascades plays an important regulatory role in MAG expression at a specific stage of shi/shi oligodendrocyte differentiation, and OPCs grow to become myelin‐forming cells with numerous cell processes that wraps around an axon to form a thin myelin sheath. © 2002 Wiley‐Liss, Inc.
Employment Relations in a Changing World Economy

To address contemporary issues, industrial relations as a field of study will have to take an increasingly international and comparative dimension. Accordingly, Employment Relations in a Changing World Economy looks at the critical role employment relations play in firm performance and industry competitiveness worldwide. The essays employ a common framework to examine changes in the employment practices of eleven OECD (Organization for Economic Cooperation and Development) countries: the United States, the United Kingdom, Canada, France, Germany, Italy, Spain, Norway, Sweden, Austria, and Japan. They constitute the first phase in a large ongoing project at the Center for Industrial Performance at MIT to update our understanding of comparative industrial relations and human resource policies. The authors, scholars in economics, political science, sociology, industrial relations and law, first identify a representative set of employment practices and then look at the outcomes of those practices and the changes they are undergoing across different national settings. By collaborating, the contributors seek to clarify the dynamics of employment relations across the world today, and to set the terms of reference for a new generation of international-comparative employment research.
Epidemiology of Pervasive Developmental Disorders

This article reviews the results of 43 studies published since 1966 that provided estimates for the prevalence of pervasive developmental disorders (PDDs), including autistic disorder, Asperger disorder, PDD not otherwise specified, and childhood disintegrative disorder. The prevalence of autistic disorder has increased in recent surveys and current estimates of prevalence are around 20/10,000, whereas the prevalence for PDD not otherwise specified is around 30/10,000 in recent surveys. Prevalence of Asperger disorder is much lower than that for autistic disorder and childhood disintegrative disorder is a very rare disorder with a prevalence of about 2/100,000. Combined all together, recent studies that have examined the whole spectrum of PDDs have consistently provided estimates in the 60–70/10,000 range, making PDD one of the most frequent childhood neurodevelopmental disorders. The meaning of the increase in prevalence in recent decades is reviewed. There is evidence that the broadening of the concept, the expansion of diagnostic criteria, the development of services, and improved awareness of the condition have played a major role in explaining this increase, although it cannot be ruled out that other factors might have also contributed to that trend.
Management Perceptions of Fair‐Value Accounting for all Financial Instruments

Accounting for all financial instruments at fair value is a controversial issue currently under review by standard-setters. Banking industry associations have typically opposed the use of fair-value accounting for financial instruments. This study examines perceptions of managers at financial institutions regarding support for recording all financial instruments at fair value. Managers at financial institutions do not uniformly oppose the use of fair-value accounting for all instruments. Considerable variation is found, ranging from strong support to strong opposition. Support for fair-value accounting is negatively associated with concern about excess volatility in reported earnings. There is less concern that the fair value of assets and liabilities cannot be reliably measured.
The Demise of the Mutual Organizational Form: An Investigation of the Life Insurance Industry

We investigate the role of organizational structure in financial services markets by examining the U.S. life insurance industry. Traditionally, stock and mutual life insurers were equally represented, but now the industry is mainly composed of stock firms. We find operational efficiency, access to capital, and tax savings are important determinants for this shift. The incentive to demutualize differs by the type of conversion: full demutualization is chosen for efficiency and access to capital reasons and partial conversion, using a mutual holding company, is chosen for tax savings. Firm operational efficiency improves after conversion. We also find the efficiency of the stock organizational form dominates that of the mutual structure during our sample period, 1995 to 2004. Copyright (c) 2010 The Ohio State University.
A System Verification Platform for High-Density Epiretinal Prostheses

Retinal prostheses have restored light perception to people worldwide who have poor or no vision as a consequence of retinal degeneration. To advance the quality of visual stimulation for retinal implant recipients, a higher number of stimulation channels is expected in the next generation retinal prostheses, which poses a great challenge to system design and verification. This paper presents a system verification platform dedicated to the development of retinal prostheses. The system includes primary processing, dual-band power and data telemetry, a high-density stimulator array, and two methods for output verification. End-to-end system validation and individual functional block characterization can be achieved with this platform through visual inspection and software analysis. Custom-built software running on the computers also provides a good way for testing new features before they are realized by the ICs. Real-time visual feedbacks through the video displays make it easy to monitor and debug the system. The characterization of the wireless telemetry and the demonstration of the visual display are reported in this paper using a 256-channel retinal prosthetic IC as an example.