Miracle-dz/UniFAR-FTUs huggingface dataset:
How does Geographical and Legal Proximity Affect the Performance of M&A Transactions?

Geographical distance and the prevailing legal environment are important factors in cross-border transactions. Using a sample of 1507 worldwide transactions, this article examines the impact of geographical and legal proximity on the performance of M&A transactions. It is found that capital market reactions for targets in Asia Pacific are only about half (10.7%) compared to those in North America (23.5%) or Europe (22.6%). Furthermore, while it is generally believed that geographical distance is harmful, target firms under-perform in transactions with neighbouring countries by up to 8.1%. It seems that acquirers pay less for firms that are close to their own market (negative neighbouring country effect). When looking at legal aspects, the evidence presented here (weakly) supports the view that after a transaction, acquiring firms bootstrap superior governance mechanisms of their targets (bootstrapping hypothesis). Moreover, management of target firms in countries with weaker shareholder rights tends to accept offers too early, while the management of acquirers coming from a weaker legal system tends to overpay (shareholder rights hypothesis).
What do External Statistics tell us About Undeclared Assets held Abroad and Tax Evasion?

The analysis of international investment position and balance of payments statistics suggests that foreign assets held abroad are greatly underestimated. This paper has three main goals. First, it examines the role played by tax havens in tax evasion. Second, it estimates unreported capital to range globally between $6 trillion and $7 trillion at end-2013, on the basis of mirror statistics on portfolio securities and on cross-border deposits of non-banks. Third, it estimates the portion of tax evasion connected to the underreporting of foreign assets to range between $20 billion and $42 billion a year over the period 2001-2013 for capital income tax, and between $2.1 trillion and $2.8 trillion at end-2013 for personal income tax. The estimate for personal income tax is based on the assumption that the entire stock of unreported capital outstanding at end-2013 was made up of income that had escaped income tax. Finally, the paper gives a critical assessment of the strengths and weaknesses of the recent policy responses to international tax evasion.
A V-Band Monolithic AlGaN/GaN VCO

A V-band push-push GaN monolithic microwave integrated circuit voltage controlled oscillator (VCO) has been realized based on a 0.2 mum T-gate AlGaN/GaN high electron mobility transistor technology with an fT ~ 65 GHz. The GaN VCO delivered an output power of +11 dBm at 53 GHz with an estimated phase noise of -97 dBc/Hz at 1 MHz offset based on on-wafer measurement. To the best of our knowledge, this is the highest frequency VCO ever reported for GaN technology with a high output power at V-band, without using any buffer amplifier. This work demonstrates the potential of applying GaN technology to millimeter wave band, high power, and low phase noise frequency sources applications.
Mapping of RNA- temperature-sensitive mutants of Sindbis virus: assignment of complementation groups A, B, and G to nonstructural proteins

Four complementation groups of temperature-sensitive (ts) mutants of Sindbis virus that fail to make RNA at the nonpermissive temperature are known, and we have previously shown that group F mutants have defects in nsP4. Here we map representatives of groups A, B, and G. Restriction fragments from a full-length clone of Sindbis virus, Toto1101, were replaced with the corresponding fragments from the various mutants. These hybrid plasmids were transcribed in vitro by SP6 RNA polymerase to produce infectious RNA transcripts, and the virus recovered was tested for temperature sensitivity. After each lesion was mapped to a specific region, cDNA clones of both mutants and revertants were sequenced in order to determine the precise nucleotide change responsible for each mutation. Synthesis of viral RNA and complementation by rescued mutants were also examined in order to study the phenotype of each mutation in a uniform genetic background. The single mutant of group B, ts11, had a defect in nsP1 (Ala-348 to Thr). All of the group A and group G mutants examined had lesions in nsP2 (Ala-517 to Thr in ts17, Cys-304 to Tyr in ts21, and Gly-736 to Ser in ts24 for three group A mutants, and Phe-509 to Leu in ts18 and Asp-522 to Asn in ts7 for two group G mutants). In addition, ts7 had a change in nsP3 (Phe-312 to Ser) which also rendered the virus temperature sensitive and RNA-. Thus, changes in any of the four nonstructural proteins can lead to failure to synthesize RNA at a nonpermissive temperature, indicating that all four are involved in RNA synthesis. From the results presented here and from previous results, several of the activities of the nonstructural proteins can be deduced. It appears that nsP1 may be involved in the initiation of minus-strand RNA synthesis. nsP2 appears to be involved in the initiation of 26S RNA synthesis, and in addition it appears to be a protease that cleaves the nonstructural polyprotein precursors. It may also be involved in shutoff of minus-strand RNA synthesis. nsP4 appears to function as the viral polymerase or elongation factor. The functions of nsP3 are as yet unresolved.
The Mediation Impact of Job Satisfaction on Supervision, Pay and Organizational Commitment: A Study in Selected Private Hospital Organizations in Colombo District, Sri Lanka

This study is to discuss the mediation impact of job satisfaction on supervision, pay and organizational commitment of non- managerial employees of selected private hospital organizations in Colombo district, Sri Lanka. The data were collected from a convenient sample of 482 non managerial employees in the selected private hospital organizations in the Colombo district using a structured questionnaire which consisted of 60 questions with five point likert scales. The data analysis included the univariate and bivarite analysis. There are two conclusions. First, it emphasizes that there was a partially mediation impact of job satisfaction on supervision, pay and organizational commitment. As per the regression analysis, impact of supervision on organizational commitment without mediating job satisfaction amounts to 49.9%. However, mediating impact of job satisfaction on supervision and organizational commitment is taken as amount of 70.9%. Secondly, when compared to the single relationship between pay and organizational commitment, there were partially mediation effect of job satisfaction on pay and organizational commitment with the 74.6%. However, when considering the single relationship between pay and organizational commitment, pay has significantly explained 50.1% of the variance of organizational commitment. It is concluded that there is a significant mediation impact of job satisfaction on supervision, pay and organizational commitment. In addition, organizations are able to improve the organizational commitment by providing pay and supervision and further it can boost, when job satisfaction mediate the relationship among supervision, pay and organizational commitment. Keywords: Organizational Commitment, Supervision, Pay, Job Satisfaction
Incidence and Molecular Characterization of Infectious Bursal Disease Virus in Commercial Broilers in Pakistan

The study was conducted to determine the prevalence of infectious bursal disease virus (IBDV) at different ages in commercial boilers. From Oct 2003 to Nov 2004, bursa samples collected from both vaccinated as well non-vaccinated commercially reared broiler chickens suspected of having infectious bursal disease were analyzed for the presence of IBDV using reverse transcriptase polymerase chain reaction (RT-PCR). A 743-bp fragment of the VP2 hypervaraible region from the nucleotides 701 to 1444 was amplified. Out of the 237 tested samples 103 (43.45%) were found to contain IBDV genome using RT-PCR. The percentage of positive results in all age groups despite of the discrimination between vaccinated and nonvaccinated birds was 26.53 % in 0-3 weeks, 56.30 % in 3-6 weeks and 33.34 % in 6-8 weeks of age, respectively. Results indicated increased incidence of IBDV in non-vaccinated (47.91 %) birds as compared to vaccinated birds (35.05 %).
2 Muscles Ligaments Facet joints Intervertebral discs Nerve tissue

The symptoms of injury following neck trauma in rear-end collisions include pain, weakness or abnormal responses in the parts of the body (mainly the neck, shoulders and upper back) that are connected to the central nervous system via the cervical nerve-roots(Table A). Vision disorder, dizziness, headaches, unconsciousness, and neurological symptoms in the upper extremities are other symptoms that have been reported (Deans et al., 1987; Hildingsson, 1991; Nygren et al., 1985; Spitzer et al., 1995; Sturzenegger et al., 1995; Watkinson et al., 1991). The neck injury symptoms appear to be very similar for all impact directions (Minton et al., 2000).
Styrene Metabolism, Genotoxicity, and Potential Carcinogenicity

This report reviews styrene biotransformation, including minor metabolic routes, and relates metabolism to the genotoxic effects and possible styrene-related carcinogenicity. Styrene is shown to require metabolic activation in order to become notably genotoxic and styrene 7,8-oxide is shown to contribute quantitatively by far the most (in humans more than 95%) to the genotoxicity of styrene, while minor ring oxidation products are also shown to contribute to local toxicities, especially in the respiratory system. Individual susceptibility depending on metabolism polymorphisms and individual DNA repair capacity as well as the dependence of the nonlinearity of the dose-response relationships in the species in question and the consequences for risk evaluation are analyzd.
Allergic fungal sinusitis and eosinophilic mucin rhinosinusitis: diagnostic criteria

Abstract Background: Chronic sinusitis is one of the most common otolaryngological diagnoses. Allergic fungal sinusitis and eosinophilic mucin rhinosinusitis can easily be misdiagnosed and treated as chronic sinusitis, causing continuing harm. Aim: To better identify and characterise these two subgroups of patients, who may suffer from a systemic disease requiring multidisciplinary treatment and prolonged follow up. Methods: A retrospective, longitudinal study of all patients diagnosed with allergic fungal sinusitis or eosinophilic mucin rhinosinusitis within one otolaryngology department over a 15-year period. Results: Thirty-four patients were identified, 26 with eosinophilic mucin rhinosinusitis and 8 with allergic fungal sinusitis. Orbital involvement at diagnosis was commoner in allergic fungal sinusitis patients (50 per cent) than eosinophilic mucin rhinosinusitis patients (7.7 per cent; p < 0.05). Asthma was diagnosed in 73 per cent of eosinophilic mucin rhinosinusitis patients and 37 per cent of allergic fungal sinusitis patients. Conclusion: Allergic fungal sinusitis and eosinophilic mucin rhinosinusitis have the same clinical presentation but different clinical courses. The role of fungus and the ability to confirm its presence are still problematic issues, and additional studies are required.
Nutrition Menu Labeling May Lead to Lower-Calorie Restaurant Meal Choices for Children

OBJECTIVE: Our aim was to determine whether nutrition labeling on menus would lead to lower-calorie choices for children. METHODS: We performed a randomized, controlled experiment in a primary care pediatric clinic in Seattle, Washington. Parents of children 3 to 6 years of age presenting for an appointment were eligible. Parents were ineligible if they never ate fast food, if they were not English speaking, if their child was too sick, or if they had already participated. This was a convenience sample, with randomization performed in blocks of 6. Parents were presented with a McDonald's menu and were asked to select meals for themselves and their child. The menus were identical for both groups except for the presence of nutrition information for the intervention group. RESULTS: There were 99 participants, for a participation rate of 82%. There were no significant differences in demographic characteristics between the groups. Parents in the intervention arm ordered an average of 102 fewer calories for their children than did control subjects (567.1 cal vs 671.5 cal; P = .04). With adjustment for parent's gender, race, education, and BMI, fast food frequency, and child's BMI z score, the difference remained significant (P = .004). There was no difference in energy between the 2 groups in the parents' choices for themselves. CONCLUSION: This study is the first to suggest that labeled menus may lead to significantly lower calorie content in restaurant meals purchased for children.
The Blood–Brain Barrier: Geriatric Relevance of a Critical Brain–Body Interface

The blood–brain barrier (BBB) represents the interface between the brain and other body tissues. Its ability to protect the brain from harmful compounds has attracted the attention of clinicians and investigators, but far from being a simple physical barrier, the BBB is a complex, heterogeneous, and dynamic tissue. The integrated function of the cerebral microvasculature, tight junction proteins, brain microvascular endothelial cells (BMECs), cellular transport pathways, and enzymatic machinery jointly contribute to normal BBB integrity. Aging, systemic diseases, and ischemic injury can disrupt these processes, resulting in a decline in overall BBB function and integrity. Based on the published literature, this study proposes that age‐ and disease‐related BBB alterations play a key role in diminishing the ability of older patients to recover from acute ischemic stroke. Evidence linking deficits in the cerebral microvasculature and BBB integrity to dementia, medication‐related cognitive decline, white matter disease (WMD or leukoaraiosis), and related geriatric syndromes including delirium, gait disorders, and urinary incontinence is also reviewed. Priority areas for a future research agenda include strategies to improve clinicians' ability to diagnose, prevent, and manage BBB abnormalities. In future years, in vivo measures such as functional and contrast‐enhanced neuroimaging will be used to evaluate BBB integrity in older adults while also assessing the effectiveness of interventions, some targeting inflammatory pathways known to disrupt the BBB, for their ability to prevent or slow the progression of these complex multifactorial geriatric syndromes.
Does board size matters? New evidence from a two-tier board system / Salim Darmadi

The objective of this study is to examine the association between board size and firm value using the setting of a developing economy that adopts a two-tier board system. Hence, the present study extends the existing literature which heavily focuses on economies adopting unitary board structure. Employing a sample of non-financial companies listed on the Indonesia Stock Exchange (IDX), we perform regression analyses separately for the supervisory board and the management board. Using return on assets (ROA) and Tobin sQas measures of firm value, our results support the proposition that board size and firm value are positively associated. Across different models and estimation techniques, the relationship of board size to Tobin's Q is more robust than that to ROA. Our further analysis also reveals that larger board size is more likely to be employed by larger firms, which benefit from having larger boards. It is suggested that listed companies need to carefully arrange their board structure in their efforts to maximize firm value.
Communication-based behaviour support for adults with intellectual disabilities receiving dental care: A focus group study exploring dentists’ decision-making and communication

A better understanding of how communication-based behaviour supports are applied with adults with intellectual disabilities may reduce reliance on restrictive practices such as holding, sedation and anaesthesia in dentistry. In this study, we explore how communication is used by dentists who provide treatment for adults with intellectual disabilities. A descriptive qualitative study, adopting synchronous online focus groups, was undertaken with six expert dentists in Ireland. Members were contacted again in pairs or individually for further data collection, analysed using thematic content analysis. Two relevant categories emerged from the data, relating to the selection and application of communication-based behaviour support for adults with intellectual disabilities. Decision-making processes were explored. Building on these categories, a co-regulating process of communication emerged as the means by which dentists iteratively apply and adapt communicative strategies. This exploration revealed rationalist and intuitive decision-making. Implications for education, practice and research are identified.
The Anti‐Obesity Effects of the Dietary Combination of Fermented Red Ginseng with Levan in High Fat Diet Mouse Model

In this study, to evaluate the anti‐obesity effects of fermented red ginseng (FG), levan (L), and their combination (FGL), we investigated their effects on the weights of body, liver and white adipose tissue, lipid profiles, and biomarkers for insulin resistance in high fat diet (HFD)‐induced obese C57BL/6J male mice. Furthermore, the levels of leptin in the serum were measured. FG (150 mg/kg/d), L (100 mg/kg/d), and FGL (150 mg/kg/d of FG plus 100 mg/kg/d of L) were administered orally to mice daily for 11 weeks. After 11 weeks feeding, FGL showed significantly lower body weight and fat mass with decreasing food efficiency ratio than the HFD control mice. In addition, the FGL group was significantly lower in the levels of total cholesterol and fasting blood glucose and score of the homeostatic model assessment of insulin resistance. Furthermore, FGL decreased serum leptin levels compared to the HFD control group. Taken together, FGL showed a significant anti‐obesity effect in HFD‐induced obese mice and prevent insulin and leptin resistance. FGL may be potentially useful for the prevention of obesity. Copyright © 2013 John Wiley & Sons, Ltd.
Automatic phrase boundary labeling of speech synthesis database using context-dependent HMMs and n-gram prior distributions

This paper presents an automatic phrase boundary labeling method for speech synthesis database annotation using context-dependent hidden Markov models (CD-HMMs) and n-gram prior distributions. At training stage, CD-HMMs are built to describe the conditional distribution of acoustic features given phonetic label and phrase boundary. In addition, n-gram models are estimated to represent the prior distributions of the phrase boundaries to be predicted. At decoding stage, the CD-HMMs and n-gram models are combined to predict the phrase boundaries by Viterbi decoding under maximum a posteriori (MAP) criterion. In our experiments, the proposed method utilizing context-dependent bigram prior distributions improved the F-score of phrase boundary labeling from 72.2% to 79.6% on the Boston University Radio News Corpus (BURNC), and from 69.6% to 81.0% on the Blizzard Challenge 2007 database respectively, comparing with the method using only acoustic models.
Chasing entrepreneurial firms

Abstract The search for a reliable data-set of entrepreneurial firms is ongoing. We analyze and assess longitudinal data on startups from two data sources – the National Establishment Time-Series (NETS) database and the Secretary of State (SOS) business registry data. Our primary purposes in this paper are to assess the usefulness and reliability of these databases in measuring startup activity along several quality indicators and to explore the possibility of integrating these large databases using both automated and manual processes. The NETS identifies a firm’s employment, sales, and industry but is expensive and suffers from a temporal lag. The SOS data provide up-to-date startup counts but offer limited variables. We conclude that policymakers and researchers will benefit from combing both the SOS and adjusted NETS since they provide complementary information on startups. We carefully document our methodology and make suggestions for use of the data for future research.
CYTOLOGICAL PHOSPHORYLASE LOCATIONS IN RAT LIVER AND MUSCLE AS SHOWN BY A LEAD PRECIPITATION METHOD.

The method of Goldberg et al. (J. Nat. Cancer Inst., 13, 543, 1952) for phosphorylase was so modified as to yield reproducible and reliable results. Tissues were frozen in liquid nitrogen, sectioned in a cryostat at —22 C, immersed overnight in acetone at dry-ice temperature, coated with celloidin, incubated in a medium containing glucose-1-phosphate, NaF, acetate buffer pH 5.8, and lead nitrate with or without addition of adenosine 5′-phosphate, washed in water, and the stain developed with either dilute ammonium sulfide solution or an aqueous solution of I2-KI, 1:2:300. The technique demonstrates phosphorylase activity in sarcoplasm and in cytoplasm of hepatic cells.
Reading Skills in Early Readers

The present study combined parallel data from the Northeast—Northwest Collaborative Adoption Projects (N2CAP) and the Western Reserve Reading Project (WRRP) to examine sibling similarity and quantitative genetic model estimates for measures of reading skills in 272 school-age sibling pairs from three family types (monozygotic twins, dizygotic twins, and unrelated adoptive siblings). The study included measures of letter and word identification, phonological awareness, phonological decoding, rapid automatized naming, and general cognitive ability. Estimates of additive genetic effects and shared environmental effects were moderate and significant. Furthermore, shared environmental effects estimated in twins were generally similar in magnitude to adoptive sibling correlations, suggesting highly replicable estimates across different study designs.