Miracle-dz/UniFAR-FTUs huggingface dataset:
The Association between Goodwill Amortisation and the Dividend Payout Ratio

In Australia, from 1988 to 2004, amortisation of purchased goodwill to the income statement over a maximum twenty year period was mandatory. By contrast, accounting for identifiable intangible assets was completely unregulated. There was an incentive for certain acquirers to allocate much of the takeover purchase price towards identifiable intangible assets and away from purchased goodwill, so as to avoid the mandatory goodwill amortisation. One reason for this opportunistic action may have been to maximise the payment of franked dividends under Australia’s (then) newly introduced dividend imputation tax system. However, we find no significant association between the acquirer’s pre-bid dividend payout ratio and the percentage of takeover purchase price later allocated towards identifiable intangible assets. The percentage allocation decision - with respect to takeover purchase price - does not appear to have been significantly influenced by a desire to maintain or increase the dividend payout ratio under imputation. None of our control variables are significant except for the target’s pre-bid investment opportunity set which is only significant using one of our three proxy measures for this variable (the earnings-to-price ratio). Keywords: Accounting Policy Choice, Dividend Payout Ratio, Goodwill, Identifiable Intangible Assets, Intangible Assets, Purchased Goodwill
Validation of an oral health quality of life index (GOHAI) in France.

UNLABELLED Oral health has traditionally been defined in terms of disease. Today, health is seen in a wider context: taking into account its impact on everyday living. Several indices attempt to capture this dimension. The Geriatric Oral Health Assessment Index (GOHAI) has been adapted for general use and tested on adult samples, mainly in North America. Language, cultural norms and the health care system in France are different and this raises the need to validate the GOHAI in France before it receives widespread use. OBJECTIVES The purpose of this study was to test the validity of a French version of the GOHAI. METHODS The GOHAI is based on responses to a 12-item self-administered questionnaire. The items were translated into French, back-translated and compared with the original. After pilot testing and minor modifications, the French version was administered to a group of low-income persons benefiting from the national health insurance system (n = 260, 18-45 years). Measures for stability and internal consistency were calculated. Concurrent and discriminant validity were assessed. RESULTS Cronbach's alpha (0.86) showed a high internal consistency and homogeneity between items. Item-scale correlations varied between 0.40 and 0.78. Repeat administration of the GOHAI to 32 participants gave weighted kappa coefficients from 0.51 to 0.87 and a Pearson's correlation coefficient of 0.87. Low GOHAI scores were associated with perceptions of poor oral and general health, low satisfaction with oral health and a perceived need for dental care. There were significant relationships between the GOHAI score and most objective measures of dental status except FT. Younger, well-educated and higher income respondents were more likely to have a high GOHAI score. CONCLUSION The French version of the GOHAI exhibits satisfactory psychometric properties but two items (one about swallowing, the other with complex sentence structure) had poor stability.
Let-7b and miR-495 stimulate differentiation and prevent metaplasia of pancreatic acinar cells by repressing HNF6.

BACKGROUND & AIMS Diseases of the exocrine pancreas are often associated with perturbed differentiation of acinar cells. MicroRNAs (miRNAs) regulate pancreas development, yet little is known about their contribution to acinar cell differentiation. We aimed to identify miRNAs that promote and control the maintenance of acinar differentiation. METHODS We studied mice with pancreas- or acinar-specific inactivation of Dicer (Foxa3-Cre/Dicer(loxP/-) mice), combined (or not) with inactivation of hepatocyte nuclear factor (HNF) 6 (Foxa3-Cre/Dicer(loxP/-)/Hnf6-/- mice). The role of specific miRNAs in acinar differentiation was investigated by transfecting cultured cells with miRNA mimics or inhibitors. Pancreatitis-induced metaplasia was investigated in mice after administration of cerulein. RESULTS Inhibition of miRNA synthesis in acini by inactivation of Dicer and pancreatitis-induced metaplasia were associated with repression of acinar differentiation and with induction of HNF6 and hepatic genes. The phenotype of Dicer-deficient acini depends on the induction of HNF6; overexpression of this factor in developing acinar cells is sufficient to repress acinar differentiation and to induce hepatic genes. Let-7b and miR-495 repress HNF6 and are expressed in developing acini. Their expression is inhibited in Dicer-deficient acini, as well as in pancreatitis-induced metaplasia. In addition, inhibiting let-7b and miR-495 in acinar cells results in similar effects to those found in Dicer-deficient acini and metaplastic cells, namely induction of HNF6 and hepatic genes and repression of acinar differentiation. CONCLUSIONS Let-7b, miR-495, and their targets constitute a gene network that is required to establish and maintain pancreatic acinar cell differentiation. Additional studies of this network will increase our understanding of pancreatic diseases.
THE INTEREST RATE SPREAD AND REAL ESTATE RETURNS ---- EVIDENCE FROM HONG KONG

As the capitalization rates are tightly related to the required rates of return, there are a number of dynamics driving capital markets can help to explain the observed cap rates over time. Anyway, there are few researches discussing about why and how real estate cap rates and capital market interact. This paper employs a model to explore why the cash flow of real estate market is influenced by the changes of capital market. Furthermore, we employ data from Hong Kong real estate and capital markets to investigate how cap rates are affected by the capital market dynamics. The findings reveal a moderate relation between cap rates and term-spread of interest rate, as well as evidence of influence of the capital flowing from foreign markets to domestic market.
Gender Influence on the Innovativeness of Young Urban Indian Online Shoppers

The objective of this paper is to study the influence of gender on consumer innovativeness of college going young online shoppers of urban India. Open processing innovativeness is measured by adapting the scale developed by Joseph and Vyas (1984) while the domain specific innovativeness is measured by using the scale developed by Citrin (2000) for Internet shopping. Survey of 150 young online shoppers reveals that gender has no influence on the innovativeness of online shoppers. Both males and females have a higher score for domain specific innovativeness as compared to the open processing innovativeness. They are not very innovative in general but, nevertheless are experimental with respect to new retail websites. They surf new retail websites but are hesitant to shop from new online retailers. Based on our research findings, we have suggested the measures by which marketers can encourage young shoppers to visit and shop more frequently from new retail websites. The recommendations in this paper will be of value to the online marketers, consumer researchers and academicians.
Evolution of cooperation in social dilemmas: signaling internalized norms

Economists have a long tradition in identifying the evolution of cooperation in large, unstructured societies as a puzzle. We suggest a new explanation for cooperation which avoids restrictions of most previous attempts. Our explanation deals with the role of internalized norms for cooperation in large unstructured populations. Even internalized norms, i.e. norms which alter the perceived utility from acting in a cooperative or in an uncooperative way, will not help to overcome a dilemma in an unstructured society, unless and this is the thrust of the current paper individuals are able to signal their property of being a norm bearer. Only when internalization of the norm may be communicated in a reliable way, the picture may change. We derive necessary and sufficient condition for cooperation to be part of an evolutionary stable equilibrium. These conditions relate signaling cost of norm-adopters and non-adopters, the strength of the social norm and parameter measuring the cost of cooperation.
Controlled Clinical Trial of Ergotamine Tartrate

A double-blind controlled clinical trial of cross-over design for the treatment of headache was conducted in 88 women identified during a community survey as having headaches with the features of migraine. Of 79 subjects who completed the trial, 40 benefited from oral ergotamine tartrate and 46 benefited from the placebo. There was no evidence that ergotamine in doses of 2 or 3 mg. was more effective than the placebo. Ergotamine aggravated the attack significantly more often than the placebo. Neither the colour of the tablets nor the order of therapy significantly affected the results of the treatment.
Some effects of changes in brand management systems: issues and implications

Asserts that the traditional approach to brand management is changing and there has been a quiet shift towards a new structural paradigm in the marketing organization. This change represents a move away from a system that focuses on the individual brand manager, who is responsible for all the business activities that relate to ensuring the success of a specific brand. Investigates the ways that these new marketing organizational structures will affect competitive advantage. Outlines a proposed holistic systems framework.
The role of organizational size in the adoption of green supply chain management practices in China

Economic globalization, increasing resource scarcity and environmental degradation have caused green supply chain management (GSCM) to become an important competitive approach for organizations involved in international trade. Using survey data collected from over 200 China-based organizations, we compare the implementation levels of five GSCM practices among small-, medium- and large-sized organizations in China. We find that medium- and large-sized organizations are more advanced than their smaller-sized counterparts on most aspects, but not necessarily all, of these GSCM practices. Future research includes possible studies on GSCM practices and promotion, especially targeting small manufacturing organizations. In addition, the influence of globalization and foreign direct investment, especially after China's entry into the WTO, could be more carefully examined. Copyright © 2008 John Wiley & Sons, Ltd and ERP Environment.
QUANTITATIVE ANALYSIS OF PERFORMANCE INDICATORS OF GOALS SCORED IN THE FUTSAL WORLD CUP THAILAND 2012

The main objective of this study was to analyze the performance indicators and characterize of goals scored in the futsal World Cup Thailand 2012, in order to describe the most relevant parameters that can improve the efficacy of the teams. The analysis was based on 349 goals were scored in 52 matches played during this tournament. The data was obtained from the FIFA Website. Spreadsheets were used as data collection instrument, and the applied method was descriptive observational analysis. The results showed that The scoring rate of the futsal World Cup Thailand 2012 was 6.71 goals per match, the highest scoring goals at the forth 31:40 minute 32.95% from all goals were scored, most goals were scored landing in the lower part of the goal 76.2 % by shots 98.7% from total goals scored inside penalty area, specifically the area between line of goal and 10 meters from the penalty spot at the right(39.9%), most goals were scored 60.4% by open playing from the area between 10 meters from the penalty spot with line of goal and displays of the court 20 meters 73.1% of the total goals scored , and the rest 39.6% was scored by individual playing. By using T-Test winning teams had significantly higher values than the losing teams for the following game statistics: goals scored, total shots, shots on goal and effectiveness (p<0.05). However there is no significant difference in ball possession and corners between winning teams and losing teams (p<0.05). The results of the present study should not only give coaches a fresh insight into how to create more effective tactical plans, but they also provide useful information on the characteristics of how goals scored in futsal matches, give general values that help to understand and analyse futsal and help to design training sessions.
Effects of cloned interferon alpha 2 in normal volunteers: febrile reactions and changes in circulating corticosteroids and trace metals

Six healthy volunteers were given single intramuscular injections of an ascending dose schedule of human interferon alpha 2 (Hu IFN alpha 2) from Escherichia coli. At a dose of 3 X 10(6) U, all of the volunteers had febrile reactions with influenza-like symptoms as previously described for purified natural leukocyte interferon. Significant rises in serum 11-hydroxycorticosteroids and falls in plasma zinc levels were observed at this highest dose. Although there was a reduction in the febrile reaction complex, the simultaneous administration of indomethacin with a "toxic" dose of interferon did not alter the changes in white cells, corticosteroids, or trace metals. Nonspecific effects must be considered in the therapeutic activity of interferon.
The synergistic effect of market orientation and learning orientation on organizational performance

Although a large body of research theoretically asserts a positive relationship between market orientation and organizational performance, fewer empirical studies demonstrate it using multiple and varied organizational performance measures. Additionally, a series of recent studies have theoretically proposed, but not empirically demonstrated, that a firm’s learning orientation is likely to indirectly affect organizational performance by improving the quality of its market-oriented behaviors and directly influence organizational performance by facilitating the type of generative learning that leads to innovations in products, procedures, and systems. This empirical study supports all of these specific contentions and the more global notion that higher order learning processes may be critical in creating a sustainable competitive advantage in the firm.
Development of a group-based self-management programme for individuals with chronic fatigue syndrome: a pilot study

Abstract Objective: The aim of the study was to develop a group-based self-management programme for individuals with chronic fatigue syndrome (CFS) by using the participants’ experiences with the initial version of the programme, which intends to promote coping with the illness in a primary healthcare setting. Methods: An initial programme was developed, based on self-efficacy theory and the concepts of client-centred practice and empowerment. Subsequently, the programme was tested and further developed by drawing on the participants’ experiences with the programme. Focus-group interviews were applied. The interviews were analysed using thematic analysis. Results: The initial programme was found to be feasible, although several modifications regarding the content and practical organization of the programme were proposed. Conclusion: In line with the participants’ experiences, the final self-management programme was developed, which includes short presentations of eight topics, exchange of experiences among participants, goal-setting, construction of action plans, and relaxation exercises, in addition to a meeting for relatives. The programme will be provided in eight biweekly sessions and be led by juxtaposed peer counsellors and occupational therapists. The effects of the final programme will be evaluated in a randomized controlled trial.
Maternal Nutrient Intake and Maternal Serum Micronutrients and Their Relation to Birth Weight-A longitudinal study

Micronutrients are well known to play an important role in the maintenance of health. Alterations in maternal-fetal disposition of some essential micronutrients could be a potential health risk for mother as well as the fetus. A longitudinal study was conducted in Khoy city located in North West of Iran to investigate maternal nutrient intake and maternal serum micronutrients and their relation to birth weight. Nutrient intake was computed based on 24 hour recall method. During the three trimesters of pregnancy, blood specimens were collected from 162 healthy pregnant women aged 16-40 years and from cord blood of their neonates. The mean age of studied pregnant women was 26 ± 5years, and the mean birth weight of neonates was 3.3 ± 0.4 kg. Maternal serum levels of calcium, iron, zinc and copper were determined by an inductively couple plasma mass spectrometer (ICP/MS). The results showed that majority (41%) of pregnant women were in age group 26-36 years Fifty-five percent had high school and diploma levels of education and the total income of a majority of them was Rials 3-5 million per month. Anthropometric measurements, namely, height, weight, body mass index and upper mid arm during three trimesters of pregnancy showed significant differences except height according to different trimesters. The Mean energy, protein, calcium, iron, zinc, and copper were 2186 kcal, 74.5 g, 855.6 mg, 79.69, 12.3 mg and 1.58 respectively. Percentage adequacy of energy and protein intakes with reference to RDA recommendation showed 85% and 80% of subjects had sufficient RDA intakes, while calcium and zinc intake considered as insufficient. Energy, protein, calcium, zinc and iron intakes in the third trimester were significantly associated with birth weight of neonates. Regarding micronutrients, results indicate that iron levels decreased significantly from first to second trimester and significantly increased in third trimester. Serum zinc levels of subjects significantly decreased gradually during the first, second and third trimester. Serum copper levels increased significantly with increasing the gestational period. Calcium serum levels during three trimesters were constant. Maternal calcium, iron and zinc serum levels were associated with birth weight of neonates. Using Binary test the findings showed that calcium, protein, iron and energy intake as a predictor intake of pregnant women could be considered as primary ″predictor factors″ for birth weight of neonates.
Intratympanic Methylprednisolone in Refractory Sudden Hearing Loss: A 27-Patient Case Series With Univariate and Multivariate Analysis

Background: Treatment of sudden hearing loss is a significant matter of discussion. Lack of knowledge of the natural history of the disease and the use of different success criteria are 2 of the main reasons why it is difficult to critically evaluate the data available in the literature. To date, no therapy has proved effective according to the evidence criteria. However, there has been a trend toward the use of steroids in recent years. The management of patients who fail to respond to standard therapy is even more complex; in these cases, intratympanic steroids have been proposed as a valuable solution. Methods: Twenty-seven patients unresponsive to traditional systemic therapy were treated with intratympanic steroids. Results: The mean pure-tone average before intratympanic treatment was 79.9 ± 21.4 SD dB; at Day 30, after local steroid administration, the mean pure-tone average was 60.6 ± 24.9 SD dB. According to our criteria, 15 (55%) of 27 patients presented a "useful" improvement in the hearing status. No serious complications have been observed. Conclusion: Local application is confirmed as easy to perform and is associated with negligible complications. Our experience, although retrospective, seems to confirm the usefulness (at least in 50% of patients) of local steroids administration in cases of refractory sudden sensorineural hearing loss. Our encouraging data strongly call for further and serious evaluation through randomized studies.
Impact of financial market development on holdings of US assets and Equity carve-outs and macroeconomic activity

This Dissertation-Restricted is protected by copyright and/or related rights. It has been brought to you by ScholarWorks@UNO with permission from the rights-holder(s). You are free to use this Dissertation-Restricted in any way that is permitted by the copyright and related rights legislation that applies to your use. For other uses you need to obtain permission from the rights-holder(s) directly, unless additional rights are indicated by a Creative Commons license in the record and/or on the work itself.
Perceived Effectiveness of Push vs. Pull Mobile Location Based Advertising

ABSTRACT The emergence of mobile phones as the leading personal communications device portends their attractiveness as a potentially lucrative media platform for marketers. This article presents initial consumer evaluations of mobile location-based advertising (LBA). LBA is a new form of marketing communication that uses location-tracking technology in mobile networks to target consumers with location-specific advertising on their cell phones. We use an experimental setting to test the effects of LBA characteristics on privacy concerns about location tracking, perceived benefits, value, and intentions to try LBA. LBA was described as a free, opt-in service from cell phone service providers. Results indicate that privacy concerns are high, and perceived benefits and value of LBA are low. LBA was relatively more effective when it becomes available upon explicit request by the consumer than when consumers are alerted to location-specific advertising or promotions for preferred product categories relevant to a specific location. Implications for marketers are discussed.
Appreciation of Historical Events and Characters: Their Relationship with National Identity and Collective Self-Esteem in a Sample of Public School Teachers from the City of Lima

This study analyzes the relation between national identity and the appreciation of the characters and events of Peruvian history in a sample of public school teachers from the city of Lima (N = 99). Adapted versions of the NATID Scale (Keillor et al., 1996) and the CSES Scale (Luhtanen & Crocker, 1992) are used as measures of national identity. National pride and interest in knowing about Peruvian history are variables also included in this study. The study shows that appreciation of historical characters is more positive than appreciation of historical events. There is a positive association between national identity and appreciation of Peruvian historical characters. A multiple linear regression model is proposed; this model shows that appreciation of cultural heritage and national pride has a positive impact on the appreciation of characters of Peruvian history. Este estudio analiza la relación entre la identidad nacional y la valoración de los personajes y eventos de la historia del Perú, en una muestra de profesores de escuelas públicas de Lima (N = 99). Como medidas de identidad nacional se utilizan versiones adaptadas de las escalas NATID (Keillor et al., 1996) y CSES de autoestima colectiva (Luhtanen y Crocker, 1992). También se incluye el orgullo nacional y el interés por conocer sobre la historia del Perú como variables de estudio. Se encuentra que la valoración de los personajes históricos es más positiva que la de los eventos históricos. La identidad nacional está asociada positivamente a la valoración de los personajes históricos. Se propone un modelo de regresión lineal múltiple en el que la valoración de la herencia cultural y el sentimiento de orgullo nacional ejercen un efecto positivo sobre la valoración de los personajes de la historia del Perú.