Miracle-dz/UniFAR-FTUs huggingface dataset:
A finer-grained approach to assessing the “quality” (“quantity” and “richness”) of risk management disclosures

Purpose - This paper aims to examine the “quality” of narrative risk management disclosures (RMD) from a “quantity” and “richness” (width and depth) perspective, utilising a finer-grained approach. Evidence is then provided on the relationships between RMD quality and the corporate determinants driving that quality. Design/methodology/approach - Within a multidimensional quality disclosure framework, annual report narrative RMD from the top 100 Australian Securities Exchange (ASX) listed companies precisely “matched” for the 2010 and 2012 years were examined using semantic content analysis. The relationship between the dimensions and sub-dimensions of RMD “quantity” and “richness”, and various corporate characteristics were explored using ordinary least squares (OLS) regression analysis. Findings - The results indicate that RMD are considerably lacking in quality, from the “quantity”, “width” and particularly the “depth” dimension and sub-dimensions for both years. Many companies provide “boiler plate” RMD over consecutive years and many do not comply with the intent of the ASX Corporate Governance Principles and Recommendations under the “if not, why not” regime (ASX CGC, 2010). Company size and cross-listing were found to be the primary determinants of higher quality RMD and, to a lesser extent, firm risk. Some evidence was found that “quality” RMD were less likely where companies are more highly leveraged and when their shareholders are more concentrated. Research limitations/implications - Although two coders independently coded the RMD and specific decision rules were followed, the subjectivity inherent in conducting semantic content analysis into the dimensions and sub-dimensions of the framework cannot be completely eliminated. However, by adopting a finer-grained approach, this study contributes to the global literature on the quality of RMD. Previous studies are extended by analysing and testing the individual dimensions and sub-dimensions of “quantity” and “richness” which provides new empirical evidence and a more comprehensive portrayal of RMD quality and a greater understanding why some companies are more likely to disclose higher quality RMD than others. Practical implications - These results provide useful and predominantly new empirical evidence on the quality of RMD for practitioners, regulators and researchers. As many companies are not complying with the “intent” of the “if not, why not” approach, these results support the argument for mandated narrative RMD regulations at an international level. Originality/value - The multidimensional framework of RMD “quantity” and “richness” provides a basis for examining not only how much is disclosed, but what is disclosed and how. In adopting a finer-grained approach, this study analyses and tests the individual dimensions and sub-dimensions of the framework. This provides a deeper understanding of the overall quality of RMD and the determinants driving RMD quality for the sample companies.
Moderate-dose Vasopressin Therapy May Impair Gastric Mucosal Perfusion in Severe Sepsis: A Pilot Study

Background:The effects of moderate-dose vasopressin on gastric mucosal perfusion and its relation to global and hepatosplanchnic hemodynamic and oxygen transport variables were investigated in patients with severe sepsis. Methods:Vasopressin was administered at a dose of 0.04 IU · kg−1 · h−1 over 4 h in 12 patients with severe sepsis who were receiving norepinephrine. During the study period, the norepinephrine infusion rate was reduced to keep mean arterial blood pressure constant. Hepatosplanchnic blood flow, oxygen delivery, and oxygen consumption (via hepatic venous catheterization using the Fick principle and continuous indocyanine green infusion technique), global hemodynamics (transpulmonary thermodilution method), and the difference between the gastric mucosal and arterial carbon dioxide tension (Pco2-gap) were measured at baseline and 4 h after the start of the vasopressin infusion. Results:The administration of 0.04 IU · kg−1 · h−1 vasopressin over 4 h was associated with minimal changes in global hemodynamics. Heart rate decreased slightly from 99 [81–115] (median [interquartile range]) to 96 [74–109] beats/min (P = 0.016) and cardiac index from 3.7 [2.8–4.7] to 3.5 [2.7–3.6] L · min−1 · m−2 (P = 0.003). Global oxygen delivery index decreased significantly from 461 [375–637] to 419 [352–551] ml · min−1 · m−2 (P = 0.002), whereas hepatosplanchnic blood flow and oxygen uptake remained unchanged. Gastric mucosal Pco2-gap increased significantly from 13.3 [8.0–16.7] to 17.1 [10.3–28.7] mmHg (P = 0.002), suggesting that blood flow may have been redistributed away from the gut mucosa. Conclusions:Vasopressin at a dosage of 0.04 IU · kg−1 · h−1 may impair gastric mucosal perfusion with minimal global hemodynamic effects.
Ethnic Racial Identity, Social Transactions in the Classroom, and Academic Outcomes

ETHNIC-RACIAL IDENTITY, SOCIAL TRANSACTIONS IN THE CLASSROOM AND ACADEMIC OUTCOMES Krystal R. Thomas, B.S. A thesis submitted in partial fulfillment of the requirements for the degree of Master of Science at Virginia Commonwealth University Virginia Commonwealth University 2017 Director: Zewelanji Serpell, Ph. D. Associate Professor of Psychology Department of Psychology Using a transactional framework, this study explored social relationships in the classroom as mediators of the association between ethnic-racial identity and academic outcomes. Participants were 101 5 graders of diverse backgrounds who completed computer-based questionnaires about their friendships, ethnic-racial identity, and academic engagement. Teachers reported on closeness and conflict in the student-teacher relationship. Relationships in the expected direction were evident between the public regard and centrality dimensions of ethnic-racial identity and social relationships as well as with academic outcomes. Further, path analyses revealed that the relationship between the public regard and cognitive engagement was mediated by studentteacher closeness. Gender differences were evident for pathways to grades; such that for boys’ public regard was indirectly related to their language arts grades through cognitive engagement. The current study highlighted the varied effects of ethnic-racial identity and classroom relationships’ on academic outcomes particularly for boys.
Hydrophobicity distribution analysis of DC composite insulators

Hydrophobicity is an important operating performance indicator for composite insulators and the regularity of hydrophobicity distribution contributes to a more accurate evaluation to test results. In this paper, four DC composite insulators energized over a period of years in South China were selected for test and hydrophobicity tests were conducted by using static contact angle method. These tests included the hydrophobicity measurement with and without natural contamination and the hydrophobicity transfer with artificial contamination. Experimental results indicate that the high-voltage end and low-voltage end show clearly worse hydrophobicity and hydrophobicity transfer than the middle part. In other word, static contact angle, which characterizes the hydrophobicity and hydrophobicity transfer along the composite insulators are mostly inverted U-shaped and after the removal of natural contamination, the static contact angle significantly declined. Moreover, the roots of sheds show much better hydrophobicity transfer than the edges, especially for sheds with obvious fading phenomenon. According to the above hydrophobicity distribution, the results of hydrophobicity tests can better characterize the performance of composite insulators.
High Dietary Phosphate Intake Induces Development of Ectopic Calcifications in a Murine Model of Familial Tumoral Calcinosis

Familial tumoral calcinosis is characterized by ectopic calcifications due to persistent hyperphosphatemia. The most common genetic cause of the disease is mutations in GALNT3, encoding a glycosyltransferase involved in a posttranslational modification of fibroblast growth factor 23 (FGF23). The Galnt3 knockout mouse we developed was hyperphosphatemic due to low intact Fgf23 levels, but did not develop any apparent calcifications on a standard rodent diet. We therefore tested the hypothesis that a further challenge with a high phosphate diet could induce ectopic calcifications in Galnt3 knockout mice. Mice were fed either normal (0.6%) or high (1.65%) phosphate diet for 20 weeks beginning from weaning at 3 weeks. The high phosphate diet did not affect serum phosphorus concentration. However, regardless of the dietary phosphate contents, serum phosphorus levels were consistently elevated in Galnt3 knockout mice. The mice on the high phosphate diet had slightly low serum calcium, but significantly high alkaline phosphatase, parathyroid hormone (PTH), and calcium in the kidney. Although none of Galnt3 knockout mice on the normal phosphate diet developed calcifications, calcifications appeared in approximately one‐half of the mice on the high phosphate diet by 12 weeks. Calcified masses were most often found around the neck and on the back and as large as 9.9 mm in length. These data indicate that dietary phosphate load has major impact on the development of ectopic calcifications in tumoral calcinosis. © 2014 American Society for Bone and Mineral Research.
Combined Inhibition of Tumor Necrosis Factor α and Interleukin‐17 As a Therapeutic Opportunity in Rheumatoid Arthritis: Development and Characterization of a Novel Bispecific Antibody

Rheumatoid arthritis therapies that are based on inhibition of a single cytokine, e.g., tumor necrosis factor α (TNFα) or interleukin‐6 (IL‐6), produce clinically meaningful responses in only about half of the treated patients. This study was undertaken to investigate whether combined inhibition of TNFα and IL‐17 has additive or synergistic effects in the suppression of mesenchymal cell activation in vitro and inflammation and tissue destruction in arthritis in vivo.
Prospective, randomized trial of octreotide to prevent pancreatic fistula after pancreaticoduodenectomy for malignant disease.

OBJECTIVE This study was conducted to determine whether the perioperative administration of octreotide decreases the incidence of pancreatic anastomotic leak after pancreaticoduodenectomy for malignancy. SUMMARY BACKGROUND DATA Three multicenter, prospective, randomized trials concluded that patients who receive octreotide during and after pancreatic resection have a reduction in the total number of complications or a decreased incidence of pancreatic fistula. However, in the subset of patients who underwent pancreaticoduodenectomy for malignancy, either no analysis was performed or no benefit from octreotide could be demonstrated. METHODS A single-institution, prospective, randomized trial was conducted between June 1991 and December 1995 involving 120 patients who were randomized to receive octreotide (150 microg subcutaneously every 8 hours through postoperative day 5) or no further treatment after pancreaticoduodenectomy for malignancy. The surgical technique was standardized, and the pancreaticojejunal anastomosis was created using the duct-to-mucosa or invagination technique. RESULTS The two patient groups were similar with respect to patient demographics, treatment variables, and histologic diagnoses. The rate of clinically significant pancreatic leak was 12% in the octreotide group and 6% in the control group (p = 0.23). Perioperative morbidity was 30% and 25%, respectively. Patients who underwent reoperative pancreaticoduodenectomy had an increased incidence of pancreatic anastomotic leak, whereas those who received preoperative chemoradiation had a decreased incidence of pancreatic anastomotic leak. CONCLUSIONS The routine use of octreotide after pancreaticoduodenectomy for malignancy cannot be recommended.
Chronic lung disease of the newborn is not associated with Ureaplasma urealyticum

To clarify the association of Ureaplasma urealyticum infection with chronic lung disease of the newborn 145 preterm infants less than 34 weeks of gestation were examined. The infants were enrolled during two separate periods. The presence of U. urealyticum was studied by obtaining endotracheal culture samples and blood samples; if either of these samples grew the organism, the child was regarded as having U. urealyticum infection. Infection with U. urealyticum was detected in 33%, and chronic lung disease (defined as the need for oxygen, and typical chest radiograph at 28 days of age) in 43% of infants. The development of chronic lung disease was not associated with the presence of U. urealyticum.
Disagreement, Underreaction, and Stock Returns

We explore analysts’ earnings forecast data to improve upon one popular disagreement measure — the analyst forecast dispersion measure — proposed by Diether, Malloy, and Scherbina (2002). Our analysis suggests that changes in the standard deviations of forecasted earnings can work as a complementary disagreement measure that is comparable across stocks and immune from other return-predictive information contained in the normalization scalars of analyst forecast dispersion measures. We also document evidence that the change-based disagreement measure predicts future cross-sectional returns significantly only when changes in the mean forecasts are negative. This finding suggests that the interaction between disagreement and underreaction to earnings news affects asset prices.
Leadership in transition : primary school principals' perceptions of leadership in a context of school-based management in Israel

Leadership in Transition: Primary School Principals9 Perceptions of Leadership in a Context of School-Based Management in Israel Submitted by: Beverley Topaz This thesis seeks to increase understanding as to how primary school principals in Israel perceive the impact of school-based management on their leadership practices. The argument underpinning the thesis is that school principals represent the interface between policy makers and policy implementation and as such are the key players in educational reform. This is an interpretive qualitative study, using the collective case study approach. Fifteen in-depth semi-structured interviews were conducted with twelve primary school principals, leading schools which had undergone a transition to school-based management in a large urban location in Israel. Data were analysed using both a categorical and a contextual approach in order to reach an understanding of the individual principals’ perceptions as well as viewing them as a group. The findings reveal that principals are in a transitional stage in educational leadership and are facing new challenges. These are presented through six core themes: autonomy; trust; the corrupting nature of power; unclear lines of responsibility; work overload and stress; and leadership beyond school boundaries. A conceptual framework is developed which underscores principals’ differential responses to these challenges. This study validates findings of previous studies and offers two new insights into principals’ perceptions of their leadership roles. The first is a perception of an erosion of trust across all levels of the education system. The second is a dilemma between autonomy, power and corruption. The typology developed in this thesis to represent principals’ differential responses to school-based management provides a broad conceptual framework to underpin further research into principals’ perceptions of their leadership roles.
Value relevance of accounting figures in presence of earnings management. Are enforcement and ownership diffusion really enough

The study assesses and compares the value relevance (VR) of accounting numbers in entities that experienced high discretionary accruals intensity and so possible earnings management (EM) behaviours, testing whether and in what extent the quality of enforcement and governance mechanisms act as moderating factors on the relation EM-VR. Based on a sample of 2 667 European non-financial entities, the results show that while the VR of earnings is low in entities that experienced high discretionary accruals intensity, book value increases its VR. The study also shows that the quality of enforcement mechanisms and the ownership diffusion (that proxies the quality of corporate governance) are effectively able to obstruct the loss of VR of earnings. The value added of the paper consists in showing that both the quality of enforcement and the ownership diffusion contrast only in part and in different manner the loss of VR of earnings, due to the presence of EM behaviours, acting only in part as moderating factors.
An eye on your work: How empowerment affects the relationship between electronic surveillance and counterproductive work behaviours

Attitudes towards surveillance in the workplace play an important role in determining whether surveillance systems and practices have a positive or negative impact on work behaviour. A survey study of employed Australians (n = 406) was used to test a model in which attitudes towards workplace surveillance were hypothesised to mediate the relationship between perceived level of surveillance at work and counterproductive work behaviours (CWBs). In accordance with expectations, higher levels of perceived surveillance were associated with more CWB, and this relationship was mediated by attitudes towards surveillance. We also theorised that work empowerment may act as a potential buffer against the impact of unfavourable surveillance attitudes on CWBs. Support was also found for this hypothesis as unfavourable surveillance attitudes were not associated with adverse work behaviour among employees who reported higher levels of work empowerment. We discuss how work design and leadership practices can be utilised to build a sense of empowerment in relation to employees’ work with the aim of attenuating some of the potentially negative effects of high levels of surveillance.
Network interactions within the canine intrinsic cardiac nervous system: implications for reflex control of regional cardiac function

• Control of regional cardiac function, as mediated by the intrinsic cardiac (IC) nervous system, is dependent upon its cardiac afferent neuronal inputs, changes in its central neuronal drive and interactions mediated within via local circuit neurons. • The majority of its local circuit neurons receive indirect central (sympathetic and parasympathetic) inputs, lesser proportions transducing the cardiac milieu. • Fifty per cent of IC neurons exhibit cardiac cycle‐related periodicity that is primarily related to direct cardiac mechano‐sensory afferent inputs and, secondarily, to indirect central autonomic efferent inputs. • In response to mediastinal nerve stimulation, most IC neurons became excessively activated in the induction of atrial arrhythmias such that their stochastic interactivity precedes and persists throughout neuronally induced atrial fibrillation. • Modulation of such stochastic IC local circuit neuronal recruitment may represent a novel target for the treatment of select cardiac disease, including atrial arrhythmias.
Bagged artificial neural networks in forecasting inflation: An extensive comparison with current modelling frameworks

Accurate inflation forecasts lie at the heart of effective monetary policy. By utilizing a thick modelling approach, this paper investigates the out-of-sample quality of the short-term Polish headline inflation forecasts generated by a combination of thousands of bagged single hidden-layer feed-forward artificial neural networks in the period of systematically falling and persistently low inflation. Results indicate that the forecasts from this model outperform a battery of popular approaches, especially at longer horizons. During the excessive disinflation it has more accurately accounted for the slowly evolving local mean of inflation and remained only mildly biased. Moreover, combining several linear and nonlinear approaches with diverse underlying model assumptions delivers further statistically significant gains in the predictive accuracy and statistically outperforms a panel of examined benchmarks at multiple horizons. The robustness analysis shows that resigning from data preprocessing and bootstrap aggregating severely compromises the forecasting ability of the model.
Innovation Policy in a Global Economy: Patterns of national specialisation in the global competitive environment

Introduction National environments differ in their capability of stimulating, facilitating or preventing innovative activities of firms, and historically national economies and their institutional set-up have had a considerable influence on the firms' competitive success. A vast recent literature by formulating the concept of the ‘national system of innovation’ has confirmed that the structural characteristics of a national economy, such as its specific production structure, its technical infrastructure and other institutional factors, can strongly influence firms' innovative performances (Freeman and Soete, 1997; Lundvall ed., 1992; Nelson ed., 1993; Edquist ed., 1997). It has been shown that differences in national systems are particularly important between the United States, Japan and the EU, and between the European countries themselves. The concept of national specificities determining national performance, however, has been recently challenged on the grounds that the current wave of globalisation and sophistication of financial markets are aligning national economies. The growing role of transnational corporations (TNCs) in the current global competitive phase, as many point out, is changing the face of the world economy in the direction of standardisation and convergence of national structures and performances. A few even predict that the nation state will soon be obsolete and that national diversities, that were very important in the past, are likely to disappear in the near future. The limiting case would be of a fully transnational economy without any residual disparities across countries (Ohmae, 1990). This chapter assesses the issue of the linkage between globalisation and national specificities by looking at the dynamics of world trade and trade specialisation of major economies. It is divided into four sections.
Psychological Resilience: A Brief Review of Definitions, and Key Theoretical, Conceptual, and Methodological Issues

i Résumé . i Executive summary . iii Sommaire . iv Table of contents . v Introduction . 7 Historical Context for the Emergence of the “Resilience” Construct . 8 What is Resilience? Definitions, Key Constructs, and Conceptual Challenges . 11 Definitions . 11 Key Constructs, and Conceptual and Methodological Challenges . 12 What Factors Undermine or Promote Resilience? Understanding Vulnerability and Protective Factors . 18 Conclusions and Future Directions for Research . 20 References . 22