Miracle-dz/UniFAR-FTUs huggingface dataset:
Commercial bank financial management in the financial-services industry

I. BANKING AND THE FORCES OF CHANGE IN THE FINANCIAL-SERVICES INDUSTRY. 1. Overview of Banking and the Financial-Services Industry. 2. Drivers of Change, Innovation, and Consolidation in the Financial-Services Industry. 3. Technology in Banking: E-Money, E-Banking and E-Commerce. II. BANK FINANCIAL STATEMENTS, RISKS, AND VALUATION. 4. Sources and Uses of Funds and the Risks of Banking. 5. Accounting and Economic Models of Bank Performance and Valuation. 6. Case Studies in Bank Valuation and Performance. III. THE BIG PICTURE: STRATEGIC PLANNING, RISK MANAGEMENT, AND THE MEASUREMENT OF BANK PERFORMANCE. 7. Managing Value and Risk: Bank Corporate Strategy and Strategic Planning in the Financial-Services Industry. 8. Risk Management: Asset-Liability Management and Interest-Rate Risk. 9. Capital and Dividend Management: Theory Regulation and Practice. IV. CREDIT RISK: TRADITIONAL AND INNOCATIVE METHODS FOR MANAGING THE LENDING FUNCTION. 10. The Traditional Approach to Business Lending: Theory and Practice. 11. Modern Methods for Analyzing and Managing Credit. 12. Consumer and Small Business Lending. V. THE LIQUIDITY, OPERATING, AND FOREIGN-EXCHANGE RISKS OF BANKING AND SECURITIZATION. 13. Liquidity Risk and Liability Management. 14. Net Noninterest Income ("Burden"), Operational Risk, Securitization, and Derivatives Activities. 15. Globalization, International Banking, and Foreign-Exchange Risk. VI. THE ROLES OF REGULATION, DEPOSIT INSURANCE, AND ETHICS IN SHAPING BANKING AND THE FINANCIAL-SERVICES INDUSTRY. 16. Theory Objectives, and Agencies of Risk Regulation. 17. Deposit Insurance, Bank Failures, and the Savings-and-Loan Mess. 18. Ethics in Banking and the Financial-Services Industry (FSI).
Analysts' Activities after Earnings Announcement and Post-Earnings-Announcement Drift

This study examines the effect of analysts' activities after earnings announcements on the magnitude of the post-earnings-announcement drift. Using the level of private information precision in analysts' earnings forecasts after earnings announcement derived from Barron, Kim, Lim and Stevens (1998) as a measure of analysts' post-announcement activities, we find that the magnitude of the drift is significantly smaller for firms with higher level of analysts' activities after earnings announcements. Results also show that this negative association is more pronounced for firms with higher geographic diversification, firms not audited by industry leaders, and firms with higher institutional holdings, consistent with our hypothesis that the analysts' post-announcement activities are more effective in reducing the drift where the demand for analysts' activities is higher. This contributes to our understanding of the role of financial analysts in helping the market impound earnings news into stock prices.
The Effects of Time Pressure and Completeness of Information on Decision Making

The Israeli Air Force (IAF) has developed a simulation system to train its top commanders in how to use defensive resources in the face of an aerial attack by enemy combat aircraft. During the simulation session, the commander in charge allocates airborne and standby resources and dispatches or diverts aircraft to intercept intruders. Seventy-four simulation sessions were conducted in order to examine the effects of time pressure and completeness of information on the performance of twenty-nine top IAF commanders. Variables examined were: (1) display of complete versus incomplete information, (2) time-constrained decision making versus unlimited decision time, and (3) the difference in performance between top strategic commanders and mid-level field commanders.Our results show that complete information usually improved performance. However, field commanders (as opposed to top strategic commanders) did not improve their performance when presented with complete information under pressure of time. Time pressure usually, but not always, impaired performance. Top commanders tended to make fewer changes in previous decisions than did field commanders.
Glucocorticoid Receptors in Lymphoma Cells in Culture: Relationship to Glucocorticoid Killing Activity

Mouse lymphoma cells in culture which are killed by adrenal steroids contain specific cortisol receptors that may be involved in the initial events of hormone action. The similarity of these receptors to those in hepatoma tissue culture cells, where adrenal steroids induce tyrosine aminotransferase, suggests that certain aspects of steroid action are similar in the two systems. In three steroid-resistant lymphoma cell populations specific binding was less than in the parent lines, suggesting that conversion to steroid resistance may be associated with changes in specific steroid binding.
Differential Sox Regulation Regimes and ICFR Disclosure Quality

Although prior studies indicate that compliance with Section 404 of SOX, which requires both high-effort management disclosure and internal control audit, is costly, no consistent conclusion can be drawn from prior research that Section 404 can improve the disclosure quality of internal control over financial reporting (ICFR). By analyzing incremental and joint implementation of multiple SOX-based ICFR disclosure and internal control audit mandates, we examine the differential effects of alternative ICFR regulations on the quality of ICFR related public disclosure. Our results reveal that companies subject to full Section 404 issue higher-quality internal control reports than those subject to Section 302 or Section 404(a) only. However, we find no supporting evidence that companies subject to Section 404(a) issue better quality internal control reports than those subject to Section 302 only. This study provides evidence for policymakers to assess the effectiveness of internal control reporting regulations in the future.
Corporate Governance, Earnings Management, and the Information Content of Accounting Earnings: Theoretical Model and Empirical Tests

The primary objective of this dissertation is to show that corporate governance affects the value relevance of earnings in the presence of earnings management. The role of corporate governance is to reduce the divergence of interests between shareholders and managers. The role of corporate governance is more useful when managers have an incentive to deviate from shareholders’ interests. One example of management’s deviation from shareholders’ interests is the management of earnings through the use of accounting accruals. Corporate governance is likely to reduce the incidence of earnings management. Corporate governance is also likely to improve investors’ perception of the reliability of a firm’s performance, as measured by the earnings, in situations of earnings management. That is, corporate governance will be value relevant when earnings management exists. The results of this research support these propositions. In this thesis, the value relevance of earnings is measured using the earnings response coefficient. Earnings management is measured using the magnitude of abnormal accruals as estimated by the modified Jones (Dechow et al., 1995) model. A review of the corporate governance literature revealed nine attributes that were expected to impact on shareholders’ perception of earnings reliability due to their role in enhancing the integrity of the financial reporting process. The nine attributes represent three categories of corporate governance: 1) organisational monitoring; 2) incentive alignment; and 3) governance structure. Organisational monitoring includes ownership concentration, debt reliance, board independence, and the independence and competence of the audit committee. Incentive alignment includes managerial ownership and independent directors’ ownership. Governance structure includes CEO dominance and board size. These attributes are used
Evaluation of a Colorimetric PCR-Based Assay To Diagnose Plasmodium falciparum Malaria in Travelers

ABSTRACT New diagnostic tests are needed to facilitate the diagnosis ofPlasmodium falciparum malaria in the returned traveler. We performed a blinded evaluation of a nonisotopic colorimetric PCR-based assay (Digene SHARP Signal System) and compared the results with those obtained by microscopy and nested PCR for the detection of P. falciparum malaria in 150 febrile travelers. By using nested PCR as the reference standard, the colorimetric assay had a sensitivity of 100% and a specificity of 95.4% for the detection of P. falciparum. This PCR-based nonisotopic assay is a rapid, sensitive, and specific method for the detection of falciparum malaria in returned travelers.
The Strategic Potential of Human Resource Information Systems: Evidence from the Republic of Ireland

Using data from 520 organisations in the Republic of Ireland, we assess the strategic potential for Human Resource Information Systems (HRIS) to facilitate people management activities. 'Strategic potential' is assessed through four dimensions (the extent of HRIS use; the technical capability of HRIS; the integration of HRIS with people management; and potential barriers to HRIS use). The results indicate that foreign-owned and larger companies utilise HRIS to a far greater extent than smaller and Irish-owned organisations in the survey sample. The key determinants of HRIS density include company size and the existence of both a human resource and IT department. The evidence also shows that HRIS technologies are generally used for administrative rather than strategic decision-making purposes, although some HRIS-user organisations appear to have a 'technological advantage' in relation to human resource information than non HRIS-user companies. The main barriers to implementing HRIS are the perceived costs of such technologies, a satisfaction with existing processes and a lack of IT knowledge among human resource managers. The generally low level of HRIS integration with HRM is associated with a lack of HRIS expertise. This relationship suggests that human resource professionals could become more au fait with emerging human resource information technologies, which in turn may enhance the strategic potential of the human resource function.
Aphid Protected from Pathogen by Endosymbiont

Aphids are associated with several facultative bacterial endosymbionts that may influence their interactions with other organisms. We show here that one of the three most common facultative symbionts of pea aphid (Acyrthosiphon pisum), the bacterium Regiella insecticola, has a major effect on host resistance to a fungal pathogen. Experimental establishment of the bacterium in uninfected aphid clones led to higher survival after fungal attack. The bacteria also increased the aphid's inclusive fitness, because the presence of the symbiont reduced the probability of fungal sporulation on aphid cadavers, hence lowering the rate of transmission of the disease to nearby related aphids.
Clients’ motivations, perceptions, expectations and satisfaction levels: The New Zealand mountain guiding industry

Mountain guiding has been offered as an activity for tourists to New Zealand for over a century. In the late Nineteenth Century European guides, accompanying clients, introduced techniques to New Zealanders working at the first Hermitage Hotel at Mt Cook who then chose mountain guiding as their profession. Guides today continue a tradition based on experience, skills and knowledge that enables them to operate as successfully as the mountains will allow. The New Zealand Mountain Guides association (NZMGA) has a qualification framework, certification and safety standards that are internationally recognised by the International Union of Mountain Guides (UIAGM). Companies offer year-round activities such as heli-skiing, avalanche courses, glacier walks, trekking, mountaineering and rock climbing courses, ice climbing and high guiding. The latter ranges from high altitude tramping, e.g. the Copland Pass, to ascents of major peaks in New Zealand or overseas in Europe, Nepal, South America, Alaska and Antarctica. Issues faced by the NZMGA include competition from overseas companies, concession procedures, maintaining traditional markets and seeking new ones, access to Mt Cook/Aoraki under Treaty claims, increased aircraft noise affecting product quality and potential conflict with other user groups. Over the 1997/98 summer climbing season the writer will conduct research focussing on the clients of NZMGA guides.
Professional women’s evaluation of the quality of career wear

Professionally employed women have considerable spending power and clothing constitutes the third largest household expenditure. Personal image is important to career growth, thus satisfying the career wear needs of this market segment is important to retailers. Quality evaluation occurs at two stages during the consumer decision-making process. Firstly, quality is evaluated during the decision-making stage, and secondly during product use. Quality indicators used may differ during these two stages. Both intrinsic and extrinsic product features play a role in the consumer’s quality evaluation. The intrinsic product features primarily influence the tangible quality indicators (functional and sensory indicators). Extrinsic product features, such as brand name, price, store image and the “hanger appeal” of the garment, directly influence the non-tangible quality indicators (emotional, cognitive and influence of self and others). Inexperienced consumers may use extrinsic product features as an indication of the quality of a product. Through the use of T-tests and the Pearson’s correlation coefficient it was found that respondents used similar quality indicators to evaluate career wear quality both during the decision-making stage and during product use. Tangible quality indicators were seen as significantly more important than non-tangible quality indicators during both stages of quality evaluation.
Leverage and how it affects shareholder value

This paper investigates the factors that affect a firm’s capital structure decision and how the capital structure affects a firm’s shareholder value. The two most important theories that are used in the thesis are the trade-off and the pecking theory. By using a dataset consisting of 502 large US firms during the years 2005-2014 we find that 1) The factors that affect a firm’s capital structure are profitability, firm size and firm risk 2) A firm’s leverage has a positive effect on shareholder value. In general, we find that the pecking order theory rather than the trade-off theory can be used to explain the capital structure of a firm.
Contagion Across Financial Markets: An Empirical Assessment ∗

Information transferred between Þnancial markets can be important during a Þnancial crisis. Using a latent factor model of returns we consider spillovers and contagion between currency and equity markets for a panel of countries in the East Asian cirsis of 1997-98. Financial returns are modelled as a linear combination of unobserved factors representing: shocks unique to the market and country, country-speciÞc shocks, common market shocks, world shocks, spillovers between markets and contagion between markets. Using a deÞnition adapted from Masson (1998,1999), contagion is modelled as the effects of the residual in one market on the other, after controlling for all other forms of shock. The results show that spillovers and contagion from currency markets accounted for the vast majority of equity market volatility. With the exception of Indonesia, contagion from equity markets had little effect on currency markets. Indonesian returns show strong evidence of contagion effects in both equity and currency markets.
Detection of human papillomaviruses from histologically normal lymph nodes of Japanese cervical cancer patients by nested polymerase chain‐reaction assay

To determine the prognostic significance of human papilloma virus (HPV) DNA in histologically normal lymph nodes, we developed a nested polymerase chain‐reaction (PCR) method on HPV16, 18 and 33 DNAs for formalin‐fixed, paraffin‐embedded tissues. We investigated 370 histologically normal lymph nodes from 15 patients treated for stage‐IB/IIB (FIGO) invasive cervical cancer. HPV16 DNA was detected in 7 (47%) and HPV18 DNA in 3 (20%) of the cervical cancers. Examination of histologically normal lymph nodes from these 10 patients by nested PCR revealed HPV DNA in 5 (50%) of them; in all cases HPV type in lymph nodes and tumor was the same. Two of these 5 patients had a recurrence (pelvic cavity or lung) and died of cancer, although all 5 had had pelvic radiotherapy after radical hysterectomy and lymphadenectomy. These findings indicate that nested PCR is useful for evaluating early lymph‐node involvement retrospectively in HPV‐positive cases.
Teachers' Views Regarding Workaholism and Occupational Professionalism

While educational organizations are in the pursuit of survival, they also feel existing and increasing public and environmental pressures. To overcome these pressures requires employees who can respond to these pressures. This also leads the employees to work harder and necessitates them to be more enduring and responsive. If such teachers are working in schools where occupational professionalism is high, they respect to the expertise of their colleagues, work in cooperation, strive for effective teaching and are quite eager to do their job [42]. To have morally sound generations is possible with teachers carrying out their occupations professionally, as well [27]. For these reasons, teachers’ being professional may result in workaholism. Workaholics feel obliged to work, not because of external demands or pleasure in work, but because of inner pressures that make the person distressed and guilty about not working [38]. In this respect, the aim of this study is to determine the relationship between teachers’ opinions about workaholism and occupational professionalism. The population of the study conducted in relational screening model consists of 218 high school teachers who work in Nevşehir province during the education year of 2015-2016. Workaholism and Occupational Professionalism scales were used as data collection tools. Means and standard deviations were calculated and correlation analysis was conducted to analyze the data. The findings indicate that teachers’ opinions about occupational professionalism are “Agree”. While the scores for the subscales of ‘professional awareness’ and ‘emotional labor’ are the highest, the scores for the sub dimension of ‘personal development’ and ‘contribution to organization’ are the lowest. On the other hand, the average score for workaholism and its sub dimension are ‘Agree’. This means that teachers perceive themselves as being workaholics.
Effect of varying inspired oxygen concentration on diaphragm glutathione metabolism during loaded breathing.

Recent studies have suggested that loaded breathing elicits alterations in diaphragmatic glutathione levels that may be mediated by free radicals and may also be linked to the development of diaphragm fatigue. While free-radical generation in a number of pathophysiologic conditions is known to be a function of ambient oxygen concentrations, the effect of varying inspired oxygen concentration on the diaphragmatic response to loaded breathing (i.e., on diaphragm fatigue and glutathione levels) has not been studied. In this study, we compared the effect of loaded breathing, continued until respiratory arrest in decerebrate rats breathing room air (RA), with the effect of the same load on animals breathing 100% oxygen (O2). After arrest, the animals' diaphragms were excised, force generation was assessed in vitro, and diaphragmatic levels of reduced glutathione (GSH) and oxidized glutathione (GSSG) were determined. Similar measurements were made on unloaded control animals. We found both similarities and differences in the response to loading in O2- and RA-breathing animals. O2-breathing loaded animals had a greater load endurance, lower blood pressure at the end of loading, higher carbon dioxide levels, and greater high-frequency fatigue at the conclusion of loaded trials than did RA-breathing animals. The degree of low-frequency fatigue was similar, however, in the O2- and RA-breathing loaded groups (i.e, twitch force averaged 7.9 +/- 0.6, 8.4 +/- 0.5, 3.8 +/- 0.9, and 4.5 +/- 0.8 N/cm2, respectively, in the RA/unloaded, O2/unloaded, RA/loaded, and O2/loaded groups, p < 0.001). (ABSTRACT TRUNCATED AT 250 WORDS)
The Impact of ICT on Professional Practice in the Nigerian Construction Industry

The potential of ICT for improving the quality of professional services in the construction industry is generally acknowledged. While reports abound on ICT in the construction industries of developed countries, very little exists for developing countries. The aim of this study was therefore to examine the current state of ICT in professional practice in the Nigerian construction industry in the context of a developing economy.
Cell Wall Reactive Proteins in the Coat and Wall of Maize Pollen

The surface of a pollen grain consists of an outermost coat and an underlying wall. In maize (Zea mays L.), the pollen coat contains two major proteins derived from the adjacent tapetum cells in the anthers. One of the proteins is a 35-kDa endoxylanase (Wu, S. S. H., Suen, D. F., Chang, H. C., and Huang, A. H. C. (2002) J. Biol. Chem. 277, 49055–49064). The other protein of 70 kDa was purified to homogeneity and shown to be a β-glucanase. Its gene sequence and the developmental pattern of its mRNA differ from those of the known β-glucanases that hydrolyze the callose wall of the microspore tetrad. Mature pollen placed in a liquid medium released about nine major proteins. These proteins were partially sequenced and identified via GenBank™ data bases, and some had not been previously reported to be in pollen. They appear to have wall-loosening, structural, and enzymatic functions. A novel pollen wall-bound protein of 17 kDa has a unique pattern of cysteine distribution in its sequence (six tandem repeats of CX3CX10–15) that could chelate cations and form signal-receiving finger motifs. These pollen-released proteins were synthesized in the pollen interior, and their mRNA increased during pollen maturation and germination. They were localized mainly in the pollen tube wall. The pollen shell was isolated and found to contain no detectable proteins. We suggest that the pollen-coat β-glucanase and xylanase hydrolyze the stigma wall for pollen tube entry and that the pollen secrete proteins to loosen or become new wall constituents of the tube and to break the wall of the transmitting track for tube advance.