Miracle-dz/UniFAR-FTUs huggingface dataset:
The Determinants and Effectiveness of Industrial Policy in China: A Study Based on Five-Year Plans

Abstract This paper examines industrial policy in China over the period of the 9th - 12th Five-Year Plans (FYPs). Based on China's national and provincial FYPs and data disaggregated to the four-digit manufacturing sector level, it finds that the central government's preferences act as a key determinant of the provincial FYPs. It also shows that policy significantly improves output while it is in effect but there is no evidence of a beneficial effect beyond the end of the particular FYP. The results are consistently robust across a number of tests.
Computational model of a circulation current that controls electrochemical properties in the mammalian cochlea

Sound-evoked mechanical stimuli permit endolymphatic K+ to enter sensory hair cells. This transduction is sensitized by an endocochlear potential (EP) of +80 mV in endolymph. After depolarizing the cells, K+ leaves hair cells in perilymph, and it is then circulated back to endolymph across the lateral cochlear wall. In theory, this process entails a continuous and unidirectional current carried by apical K+ channels and basolateral K+ uptake transporters in both the marginal cell and syncytial layers of the lateral wall. The transporters regulate intracellular and extracellular [K+], allowing the channels to form K+ diffusion potentials across each of the two layers. These diffusion potentials govern the EP. What remains uncertain is whether these transport mechanisms accumulating across diverse cell layers make up a continuous circulation current in the lateral wall and how this current might affect the characteristics of the endolymph. To address this question, we developed an electrophysiological model that incorporates channels and transporters of the lateral wall and channels of hair cells that derive a circulation current. The simulation replicated normal experimental EP values and reproduced experimentally measured changes in the EP and intra- and extracellular [K+] in the lateral wall when different transporters and channels were blocked. The model predicts that, under these different conditions, the circulation current’s contribution to the EP arises from different sources. Finally, our model also accurately simulated EP loss in a mouse model of a chloride channelopathy associated with deafness.
Corporate disclosures on Curbing Foreign Bribery and the UK Bribery Act 2012: Evidence from UK companies

This study aims to investigate whether and how United Kingdom (UK)-based companies have changed their disclosures on curbing foreign bribery in response to the UK Bribery Act 2010 and whether such disclosure changes substantively reflect real allegations or incidents of foreign bribery. Along with provisions embedded within the UK Bribery Act, international guidelines on the elimination of foreign bribery suggested by the Transparency International form the basis of the disclosure index used to measure the disclosures on elimination of foreign bribery by the Top 100 London-listed companies between 2009 and 2012. Results show a significant change in disclosure from before the enactment of the UK Bribery Act to after, consistent with notions of institutional coercive isomorphism. On in-depth examination of news media articles and corporate reports, it is revealed that there is a high level of decoupling with some sample companies, whilst others disclose information but not substantive enough to reflect real events. Such research is imperative as this is the first known study that provides evidence of the actions companies have taken in response to the UK Bribery Act.
Keratinocyte growth factor enhances early gut adaptation in a rat model of short bowel syndrome.

OBJECTIVE To evaluate the effects of keratinocyte growth factor (KGF) on intestinal adaptation after resection of 85% of the small intestine and consider its potential application in short bowel syndrome (SBS). STUDY DESIGN Experimental study using a known model of SBS. ANIMAL POPULATION Thirty male Sprague Dawley rats. METHODS Four groups of animals were designated. Two groups underwent 85% resection of the small intestine, while the other two groups were sham-operated, undergoing transection and reanastomosis. Resected and sham-operated groups then received either 3 mg/kg KGF or vehicle subcutaneously daily for 3 days. Gut adaptation was evaluated by measurements of mucosal cellularity and biochemical activity in duodenal, jejunal, and ileal segments. RESULTS Significant small intestinal growth after bowel resection alone was confirmed in resected versus sham-operated rats. KGF further augmented this growth in the resected animals. Mucosal wet weight of the small intestine increased with resection and was further increased (by 20% or more) with KGF administration. Mucosal thickness, villus length, and crypt depth exhibited similar patterns of response. The KGF-induced increase in mucosal morphology was accompanied by increased mucosal DNA and protein content, followed by a trend toward increased mucosal enzyme activity. Histology demonstrated an increase in goblet cells in KGF-treated animals. In situ hybridization analysis demonstrated that KGF markedly increased mucosal expression of intestinal trefoil protein (ITF) mRNA. CONCLUSIONS KGF enhances gut growth, differentiation, and gene regulation during adaptation in rat small intestine after massive resection. CLINICAL RELEVANCE KGF may be beneficial in the management of veterinary and human patients undergoing massive intestinal resection.
Enterprise Risk Management Adoption in Malaysia: A Disclosure Approach

Manuscript type: Research paperResearch aims: This paper aims to identify Malaysian companiesthat had adopted Enterprise Risk Management (ERM) and todetermine the intensity of risk disclosure practised before and afterthe implementation of the 2013 Bursa Malaysia Guidelines on RiskManagement and Internal Control.Design/ Methodology/ Approach: This study used a dual approachof content analysis followed by an online survey. In the first phase,content analysis was performed on the annual reports of 754Malaysian public listed companies by using the common termsused in ERM. In the second phase, an online survey was circulatedamong 330 ERM adopters which were identified from the contentanalysis approach.Research findings: Findings from the content analysis show that theoverall level of risk disclosure before and after the current guidelineshad increased by five (5) per cent. Findings from the online surveyfurther suggest that 53 per cent of respondents confirmed that ERMis indeed an integral part of their organisation.Theoretical contributions/ Originality: This study seeks to broadencurrent literature on risk disclosure by investigating the regulatoryimpact on disclosure practices. The second contribution lies in theuse of dual approaches to data collection: content analysis andonline survey, both of which enhance the accuracy of findingswithout adversely impacting on its generalisability and the costsof conducting this research. Practitioner/ Policy implications: The findings of the current studyreflect on the true ERM adoption rate in this part of the regionwhich is useful to practitioners who are still skeptical of ERM.Knowing that more than half of the public listed companies haveimplemented ERM may be the motivation for the non-adopters toimplement ERM. Moreover, findings will encourage policy makersto introduce voluntary guidelines to regulate ERM implementationand disclosure practices in Malaysia.Research limitations/ Implications: The use of keyword search toidentify ERM adopters bears the conflict of substance over form,particularly when the common terms in the disclosure do notreflect the actual practices. Future research may need to addressthe conflicts by using a score method that can help to improve thescientific aspects of the methodology. A framework for the analysisof risk communication and an index to measure the quality of riskdisclosure can further enhance the instrument.Keywords: Annual Reports, Content Analysis, Disclosure, KeywordSearch, Enterprise Risk ManagementJEL Classification: M41
A Mindfulness Practice for Communication Sciences and Disorders Undergraduate and Speech-Language Pathology Graduate Students: Effects on Stress, Self-Compassion, and Perfectionism.

Purpose The purpose of the present study was to explore the effects of a mindfulness practice on participants' levels of self-compassion, perfectionism, attention, and perceived and biological stress. Method This was a between-groups design. Experimental participants engaged in a short mindfulness practice weekly for one academic semester; control participants did not. All participants completed three self-report scales measuring perceived stress, self-compassion, and perfectionism before and after mindfulness sessions. In addition, electrophysiological measures were taken before and after to determine changes in biological markers of stress and attention. Experimental participants also kept reflective journals that were analyzed qualitatively. Results Compared with control participants, by the end of the semester, experimental participants' perceived stress levels and potentially negative aspects of perfectionism decreased and biological markers of stress and self-compassion improved. Experimental participants' reflective writings indicated they perceived the sessions to be beneficial. Although the results are promising, no significant effect was found for attention. Conclusions Engaging in a 20-min mindfulness practice using simple yoga posture and breath work across an academic semester appears to be effective in reducing students' perceived and biological stress levels and maladaptive aspects of perfectionism and in increasing their self-compassion. These are all factors that can improve students' overall well-being.
Contribution of the primary motor cortex to motor imagery: A subthreshold TMS study

Motor imagery (MI) mostly activates the same brain regions as movement execution (ME) including the primary motor cortex (Brodmann area 4, BA4). However, whether BA4 is functionally relevant for MI remains controversial. The finding that MI tasks are impaired by BA4 virtual lesions induced by transcranial magnetic stimulation (TMS) supports this view, though previous studies do not permit to exclude that BA4 is also involved in other processes such as hand recognition. Additionally, previous works largely underestimated the possible negative consequences of TMS‐induced muscle twitches on MI task performance. Here we investigated the role of BA4 in MI by interfering with the function of the left or right BA4 in healthy subjects performing a MI task in which they had to make laterality judgements on rotated hand drawings. We used a subthreshold repetitive TMS protocol and monitored electromyographic activity to exclude undesirable effects of hand muscle twitches. We found that BA4 virtual lesions selectively increased reaction times in laterality judgments on hand drawings, leaving unaffected a task of equal difficulty, involving judgments on letters. Interestingly, the effects of virtual lesions of left and right BA4 on MI task performance were the same irrespective of the laterality (left/right) of hand drawings. A second experiment allowed us to rule out the possibility that BA4 lesions affect visual or semantic processing of hand drawings. Altogether, these results indicate that BA4 contribution to MI tasks is specifically related to the mental simulation process and further emphasize the functional coupling between ME and MI. Hum Brain Mapp , 2010. © 2010 Wiley‐Liss, Inc.
388 EFFECTS OF GLIMEPIRIDE AND GLYBURIDE ON GLUCOSE COUNTERREGULATION AND RECOVERY FROM HYPOGLYCEMIA

Purpose To study the effect of different sulfonylureas on counterregulatory recovery from severe hypoglycemia. Severe hypoglycemia, the most serious side effect of sulfonylurea therapy, has been reported to occur more frequently with glyburide than glimepiride. Glyburide, but not glimepiride, has been reported to inhibit secretion of glucagon, the most important counterregulatory hormone. Methods To test the hypothesis that this may be involved in the different frequency of severe hypoglycemia observed with these sulfonylureas, we performed hyperinsulinemic hypoglycemic (˜ 2.5 mM/L) clamps in 16 normal volunteers who received in randomized order placebo, glyburide (10 mg), and glimepiride (4 mg) just prior to beginning the insulin infusion and measured plasma glucagon, insulin, C-peptide, glucagon, epinephrine, cortisol and growth hormone levels during the clamp and during a three hour recovery period after discontinuation of the insulin infusion. Results We found that neither sulfonylurea altered glucagon responses and those of other counterregulatory hormones (except cortisol) during the clamp. However, glyburide delayed plasma glucose recovery from hypoglycemia (plasma glucose at end of recovery period: control 4.9 ± 0.2 mM, glyburide 3.7 ± 0.2 mM [p = .0001] and glimepiride 4.5 ± 0.2 mM [p = .08]). Despite lower plasma glucose levels, glyburide stimulated insulin secretion during this period (0.89 ± 0.13 vs 1.47 ± 0.15 pmol kg-1 min control vs glyburide, p = .001) whereas glimepiride did not (p = .08). Conclusion Our results indicate that acute administration of neither glyburide nor glimepiride alters glucagon responses during hypoglycemia. In contrast, during recovery from hypoglycemia glyburide but not glimepiride inappropriately stimulated insulin secretion at low plasma glucose levels. We therefore conclude that this differential effect on insulin secretion may be an important factor in explaining why glyburide causes severe hypoglycemia more frequently than glimepiride.
3-Hydroxy-3-methylglutaryl coenzyme A reductase in isolated villous and crypt cells of the rat ileum.

The localization of 3-hydroxy-3-methylglutaryl coenzyme A reductase (HMG-CoA reductase, E.C. 1.1.1.34) in the villous and crypt cells of the small intestine was accomplished after separating these cells from the mucosal layer by sequential dissociation in a "dual-buffer" system. Consistent separation was demonstrated by using the marker enzymes alkaline phosphatase, specific to the villous cell, and thymidine kinase, specific to the crypt cell. Cells obtained were 95-100% viable, and no relative difference in lability was observed, as evidenced by the equal distribution of acid phosphatase. This method of cell separation was an improvement over the "scraping" technique which damaged cells severely and produced villous preparations that contained little or no reductase activity. The HMG-CoA reductase specific activity in whole cell homogenates of the ileal villi was 0.47 and of the crypts was 0.27 nmol/min per mg of protein, considerably higher values than have been reported earlier. Also in comparison to the crypts, the villi incorporated 1.5-fold more [(14)C]-acetate into sterols, a ratio similar to that describing the distribution of HMG-CoA reductase in the two cell populations. These results unequivocally establish that the villi have higher HMG-CoA reductase activity than the crypts and confirm an earlier report from this laboratory that the villi are a major site of sterol synthesis. The sterol bio-synthetic capacity of the small intestine was highest in the ileum and decreased towards the jejunum. The HMG-CoA reductase specific activity of the ileum averaged 0.30 and that of the jejunum 0.10 nmol/min per mg of protein; however, the cholesterol content of the ileum was slightly lower than the jejunum. These results are discussed to suggest the possibility that the sterol content of the ileum may largely be due to in situ synthesis.
Inhibition of tumour invasion and angiogenesis by epigallocatechin gallate (EGCG), a major component of green tea

Epidemiological studies have suggested that consumption of green tea may decrease cancer risk. In addition, abundant pre‐clinical data from several laboratories have provided convincing evidence that polyphenols present in green tea afford protection against cancer in both in vivo and in vitro studies. Recently, epigallocatechin gallate (EGCG), a putative chemopreventive agent and a major component of green tea, was reported to inhibit tumour invasion and angiogenesis, processes that are essential for tumour growth and metastasis. Understanding the basic principles by which EGCG inhibits tumour invasion and angiogenesis may lead to the development of new therapeutic strategies, in addition to supporting the role of green tea as a cancer chemopreventive agent.
Perceived Auditor Quality and the Earnings Response Coefficient

SYNOPSIS AND INTRODUCTION: An auditor's reputation lends credibility to the earnings report that he audits. An unresolved issue is whether auditor size is correlated with auditor quality, where a high-quality auditor is defined as one who brings about more credible earnings reports. According to basic intuition and a modified Holthausen-Verrecchia (1988) model, investors' response to an earnings surprise will depend on the perceived credibility of the earnings report. In this study, we examine whether the earnings response coefficient (ERC) differs between Big Eight (B8) and non-Big Eight (NB8) audited firms. This provides a test of the joint hypotheses that auditor size is a proxy for auditor credibility and of the modified H-V model. Consistent with the joint hypotheses, we find that the ERCs of Big Eight clients are statistically significantly higher than for non-Big Eight clients. The result obtains in both a matched sample of firms paired according to industry membership, and a switch sample of firms grouped according to shifts from and to B8 and NB8 auditors. Furthermore, the result is robust with respect to the inclusion of other explanatory factors for ERC that have been suggested by previous studies: growth and persistence, risk, firm size, and predisclosure information environment.
A Precision Silicon Transistor Thermometer

This article describes a mass-producible electronic thermometer employing an inexpensive transistor as a temperature sensor. The instrument features ±0.1°C accuracy from -50 to + 125°C; ±0.02°C stability throughout a 1000-day 125°C temperature cycle test; and probes that are freely interchangeable with no calibration by user. Probes need be factory-calibrated at only one temperature, and are based on a novel low-thermal-mass hermetic transistor package. Also described are the theoretical analysis and experiments carried during development. It is shown that sensor transistor Vbe will vary almost linearly with temperature if collector current is an appropriate quadratic function of absolute temperature. Effects of various current functions on Vbe linearity are theoretically analyzed and experimental results given for comparison. The technique used to find the optimum current function is explained, and the circuit which generates the function is described. It is shown that using a more expensive function generator and a 3-point sensor calibration will yield ±0.01°C accuracy. Also discussed is the degree to which different commercially available transistors conform to the theoretical predictions. Criteria are given for selecting an appropriate transistor type.
Evaluation of Absorbable Surgical Sealants : In vitro Testing

Three absorbable in situ setting sealing products were evaluated (DuraSeal, CoSeal and HemaSeel Fibrin Sealant) for preparation time, mechanical strength, water uptake, and burst pressure strength. Testing was performed immediately after preparation, and after soaking in 37oC PBS for 1, 2 and 3 days. All three commercially available absorbable surgical sealants demonstrate reductions in material and mechanical characteristics when exposed to a simulated physiologic environment over a period of 3 days. When comparing energy to failure in a physiologic environment for 1, 2 and 3 days, DuraSeal averaged 5 times stronger than CoSeal, and 3 times stronger than Fibrin Sealant.
Coping with persistent environmental problems : systemic delays in reducing eutrophication of the Baltic Sea

Acknowledgments: The research leading to this paper has received funding from the European Community’s Seventh Framework Programme [FP7/2007-2013] under grant agreement number 226675 "Knowledge-based Sustainable Management for Europe’s Seas. " The research was funded also by grants from the Swedish Research Council Formas Project “Regime Shifts in the Baltic Sea Ecosystem” and the strategic program at Stockholm University “Baltic Ecosystem Adaptive Management Program. ” Research presented in this paper contributes to the Nordic Centre for Research on Marine Ecosystems and Resources under Climate Change (NorMER), which is funded by the Norden Top-level Research Initiative subprogram "Effect Studies and Adaptation to Climate Change. " The authors are grateful to the two anonymous reviewers whose critical comments helped to improve the paper substantially.
Corporate governance and tax strategies in Chinese listed firms

Tax represents a significant cost to shareholders as well as to the firm, and it is generally expected tax aggressiveness are preferred. However, this argument ignores potential non-tax costs that could be associated with tax aggressiveness, especially those arising from agency problems and asymmetric information. This study aims to investigate the influence of corporate governance on taxaggressiveness of listed Chinese firms by adopting an agency perspective of the firm based upon the nexus of institutional arrangements in place in China. An innovation of this study is making use of available income tax reconciliation data to examine the determinants and effects of tax planning activities conducted by Chinese listed firms. We hand-collected a sample of 229 publicly-listed firms over the 2006-2012 period (1080 firm-year observations). This study advances a new, refined method of separating company book-tax differences (BTDs) into a 'normal' component of BTDs that arises as a result of divergence between Chinese GAAP and tax rules, and an 'abnormal' BTD component which is presumed to arise a result of earning management and tax planning. When using the refined decomposition of tax liability to examine the effects of corporate governance variables, we find that firms with political connectionsthrough controlling shareholder and through the state ownership are more tax aggressive than other firms. Our results suggest that political connectionsare a significant determinant of abnormal book-tax differences and their impacts should be accounted for in ‘relationship-based’ economies. In addition, incentive compensation appears to be another significant determinant of tax aggressiveness. In particular, we find that increase in managerial cash compensation tend to reduce the level of tax aggressiveness in a manner consistent with the optimal contracting view, which contribute to our overall understanding of the role of incentive compensation that plays in motivating managers' efforts.The empirical findings have direct policy implications for shareholders and tax administration in controlling and monitoring firms’ tax planning activities.