Miracle-dz/UniFAR-FTUs huggingface dataset:
A nitrogen budget for Denmark; developments between 1990 and 2010, and prospects for the future

A nitrogen (N) budget for Denmark has been developed for the years 1990 to 2010, describing the inputs and outputs at the national scale and the internal flows between relevant sectors of the economy. Satisfactorily closing the N budgets for some sectors of the economy was not possible, due to missing or contradictory information. The budgets were nevertheless considered sufficiently reliable to quantify the major flows. Agriculture was responsible for the majority of inputs, though fisheries and energy generation also made significant contributions. Agriculture was the main source of N input to the aquatic environment, whereas agriculture, energy generation and transport all contributed to emissions of reactive N gases to the atmosphere. Significant reductions in inputs of reactive N have been achieved during the 20 years, mainly by restricting the use of N for crop production and improving livestock feeding. This reduction has helped reduce nitrate leaching by about half. Measures to limit ammonia emissions from agriculture and mono-nitrogen oxides (NOx) emissions from energy generation and transport, has reduced gaseous emissions of reactive N. Much N flows through the food and feed processing industries and there is a cascade of N through the consumer to solid and liquid waste management systems. The budget was used to frame a discussion of the potential for further reductions in losses of reactive N to the environment. These will include increasing the recycling of N between economic sectors, increasing the need for the assessment of knock-on effects of interventions within the context of the national N cycle.
Valuation and Accounting for Inflation and Foreign Exchange

Inflation and foreign exchange raise new issues with respect to accounting representations of equity value. For example, inflation creates an earnings illusion as an artifact of the mismatching of expenses based on allocations of historical costs with current revenues in determining earnings. This mismatching distorts mappings of aggregate earnings and book values into equity value such that value-relevant information is lost. In this article we consider the consequences of inflation and foreign exchange accounting policies, including those contained in accounting standards, on the value relevance of bottom-line accounting numbers. Policies are identified that achieve efficient accounting in the sense that aggregate (comprehensive) earnings and book values are sufficient for an accounting representation of equity value. The linear relations that emerge provide predictions on capitalization coefficients that help explain results of empirical inquiries. As well, our analysis provides a theoretical foundation for policies contained in accounting standards that contributes to the resolution of controversies such as that concerning foreign exchange accounting. Copyright University of Chicago on behalf of the Institute of Professional Accounting, 2004.
Distribution of GABA‐T‐Intensive neurons in the hat forebrain and midbrain

The neuronal distribution of 7‐aminobutyric acid (GABA) transaminase (GABA‐T), the enzyne which metabolizes GABA, has been mapped in rat brain. The method involves staining for newly synthesized GABA‐T by the previously established nitro blue tetrazolium technique in animals killed 8–48 hours after administration of gabaculine, an irreversible inhibitor of GABA‐T. Neuronal staining is obscured by staining of other elements if initial suppression is inadequate or survival times postgabaculine are too long. With appropriate conditions, GABA‐T‐positive neuronal somata can be widely detected. The stained cells include neuronal groups previously reported to be GAB Aergic on the basis of glutamate decarboxylase (GAD)‐col‐chicine immunocytochemistry and other methods, i.e.: Purkinje, basket, Golgi, and stellate neurons of the cerebellum; basket and stellate neurons of the hippocampus; granule and periglomerular cells of the olfactory bulb; magnocellular neurons of the hypothalamus; and neurons of the striatum, pallidum, entopeduncular nucleus, cortex, medial septal area, diagonal band, substantia innominata, reticular nucleus of the thalamus, substantia nigra, and dorsal raphe. Other cells that stain intensely for GABA‐T and may be GABAergic include neurons in the midlateral septal area, accumbens, the central medial and basal. nucler of the amyugdala, zona in certa, the brainstem reticular formation, central gray, interstitial nucleus of Cajal, and various thalamic nuclei including the periventricular, intralami‐nar, rhomboid, and subparafascicular. Known non‐GABA neuronal groups are negative for GABA‐T staining under these conditions, reinforcing the hypothesis that GABA neurons are far more GABA‐T intensive than other neurons.
The Declining Significance of Guanxi in China's Economic Transition

Recently a number of scholars have examined guanxi (connections/social relationships) and its role in the structure of Chinese society as the economic transition progresses. While many China scholars view guanxi as a deep-seated cultural fact of Chinese society, I view guanxi as an institutionally defined system – i.e. a system that depends on the institutional structure of society rather than on culture – that is changing in stride with the institutional changes of the reform era. Some scholars have argued that social networks and the use of these networks to exchange gifts and favours (guanxi xue or guanxi practice) are increasing in imnnrtanre. in China's transition.
How Banks Price Loans to Public-Private Partnerships: Evidence from the European Markets

This article presents the findings of a recent analysis of the drivers of credit spreads in project finance loans to public-private partnerships, or PPPs, an increasingly popular form of procurement worldwide. PPPs are project finance transactions in which project output is a function of government policy in fields such as health, transport, and education. Because of the controversy that now surrounds the use of private finance in PPPs, understanding the determinants of the cost of debt in such highly leveraged projects is of interest to policy makers as well as originators and participants in the transactions. 2007 Morgan Stanley.
The Effect of Thigh Marker Placement on Knee Valgus Angles in Vertical Drop Jumps and Sidestep Cutting.

Knee valgus angles measured in sidestep cutting and vertical drop jumps are key variables in research on anterior cruciate ligament (ACL) injury causation. These variables are also used to quantify knee neuromuscular control and ACL injury risk. The aims of the current study were to (1) quantify the differences in the calculated knee valgus angles between 6 different thigh marker clusters, (2) investigate the trial ranking based on their knee valgus angles, and (3) investigate the influence of marker clusters on the cross-talk effect. Elite female handball and football players (n = 41) performed sidestep cutting and vertical drop jumping motions. We found systematic differences up to almost 15° of peak valgus between the marker sets in the drop jump test. The Spearman's rank correlation coefficient varied from . 505 to . 974 among the 6 marker sets. In addition, the cross-talk effect varied considerably between the marker clusters. The results of the current study indicate that the choice of thigh marker cluster can have a substantial impact on the magnitude of knee valgus angle, as well as the trial ranking. A standardized thigh marker cluster, including nonanatomical landmark, is needed to minimize the variation of the measurement.
[Genotyping study of hepatitis B virus in its intrauterine transmission].

OBJECTIVE To study the characteristics of intrauterine transmission of hepatitis B virus (HBV) of different genotypes from mother to the newborn babies. METHODS One hundred and thirty-five HBsAg-positive pregnant women from 3 hospitals in Guangzhou municipality and their 139 newborn babies were enrolled in this study. Peripheral blood samples were collected from both the mothers before delivery and the neonates within 3 d after birth, and during the follow-up survey, sampling was also performed in some of the newborn babies. Nested-PCR was employed for the amplification of the S region of HBV genome, the product of which was subjected to digestion with restriction endonuclease to compare the restriction fragments length polymorphism (RFLP) to determine the HBV genotype. Direct sequence analysis was conducted and the results compared with the sequences available in Genebank. RESULTS HBV infection occurred in 7 (5.0%) neonates through intrauterine transmission, among whom 3 were identified as being infected with C genotype, 3 with B genotype and 1 with D genotype, all identical to the genotypes afflicting their mothers. All of the 7 mothers and the babies were asymptomatic. CONCLUSION C and B genotypes are predominant in intrauterine transmission of HBV in Guangzhou, and base mutation, rather than mutation at the endonuclease digestion site, may take place during intrauterine transmission due to impact of the immune system. The genotyping results, however, can not help make prognostic assessment of the infected babies.
Household Survey of Psychiatric Morbidity in Cambodia

Aims: To estimate the prevalence of psychiatric symptoms in the Kampong Cham province and to determine the association between these symptoms and an impaired social functioning. Methods: Cross-sectional cluster sample survey conducted among adults randomly selected within 50 clusters distributed over the province. Results: Of the respondents, 42.4% reported symptoms that met the Diagnostic and Statistical Manual of Mental Disorders, 4th edition criteria for depression, 53% displayed high anxiety symptoms and 7.3% met posttraumatic stress disorder (PTSD) criteria. Posttraumatic symptoms of intrusion and avoidance were present in 47.8% and 45.4% respectively. When reviewing comorbidities, 29.2% had depression and anxiety symptoms, 16.5% anxiety symptoms, 6.1% depression and 7.1% had triple comorbidity (PTSD, depression and anxiety). Regarding social functioning, 25.3% reported being socially impaired. Respondents with comorbid symptoms for depression, anxiety and PTSD were associated with an increased risk for social impairment compared with others. Being over 65 years and having experienced violent events were other factors associated with social impairment. Conclusion: Five years after the return of a more stable context in Cambodia, the prevalence of psychiatric symptoms in the community remains high. In addition, these symptoms are strongly associated with social impairment. This suggests that beyond psychosocial programs, the implementation of adapted clinical psychiatric care should be considered as a priority.
An epidemiologic study on anthropometric dimensions of 7–11-year-old Iranian children: considering ethnic differences

Anthropometric data can be used to identify the physical dimensions of equipment, furniture, clothing and workstations. The use of poorly designed furniture that fails to fulfil the users' anthropometric dimensions, has a negative impact on human health. In this study, we measured some anthropometric dimensions of Iranian children from different ethnicities. A total of 12,731 Iranian primary school children aged 7–11 years were included in the study and their static anthropometric dimensions were measured. Descriptive statistics such as mean, standard deviation and key percentiles were calculated. All dimensions were compared among different ethnicities and different genders. This study showed significant differences in a set of 22 anthropometric dimensions with regard to gender, age and ethnicity. Turk boys and Arab girls were larger than their contemporaries in different ages. According to the results of this study, difference between genders and among different ethnicities should be taken into account by designers and manufacturers of school furniture. Practitioner Summary: In this study, we measured 22 static anthropometric dimensions of 12,731 Iranian primary school children aged 7–11 years from different ethnicities. Descriptive statistics such as mean, standard deviation and key percentiles were measured for each dimension. This study showed significant differences in a set of 22 anthropometric dimensions in different genders, ages and ethnicities.
Does concrete language in disclosures increase willingness to invest?

As part of its push for more plain English in disclosures, the SEC argues that firms should use more concrete language to make abstract concepts clearer to investors. We use two experiments to show that, when concrete language is highlighted in a prospectus, investors are significantly more willing to invest in a firm than when abstract language is highlighted. Furthermore, we show the effect of concrete language is particularly important when investors feel more psychologically distant from a firm. Drawing on psychology theory, we predict and find that concrete language increases investors’ feelings of comfort in their ability to evaluate an investment. Our study contributes to the literature on how language choices in disclosures affect investors’ judgments by demonstrating that a simple, yet potentially powerful reporting tool of emphasizing concrete language may attract investors who may otherwise be reluctant to invest.
Is Greener Whiter? Voluntary Environmental Performance of Western Ski Areas

This study analyzes the initial implementation of the Sustainable Slopes Program a voluntary environmental initiative established by the U.S. National Ski Areas Association in partnership with federal and state government agencies. Our findings indicate that participation of western ski areas in the Sustainable Slopes Program is related to institutional pressures in the form of enhanced federal oversight and higher state environmental demands exerted by state agencies, local environmental groups and public opinion. The analysis also suggests that, despite these institutional pressures, participant ski areas appear to be correlated with lower third-party environmental performance ratings. This behavior seems to reflect the lack of specific institutional mechanisms to prevent opportunism in the current design of the Sustainable Slopes Program. That is, the program does not involve specific environmental standards, lacks third-party oversight, and does not have sanctions for poor performance.
Social exclusion and macro-economic policy in Europe: a problem of dynamic and spatial change

This article assesses whether macroeconomic developments in Europe will assist the reduction of social exclusion under EMU. It concludes that the objectives of the Lisbon Council will be difficult to meet. Enlargement, ageing and the `new economy' may alter projections but more rapid structural change has adverse asymmetric effects on average and regional unemployment. As increased public spending can have disincentive effects, combating exclusion needs to focus on building `capabilities' to participate in society and economic activity. However, constraints from EMU are largely illusory. Although problems might arise if the fiscal policies adopted by different countries pull in different directions, these can be attenuated by sensible coordination mechanisms. Cet article évalue dans quelle mesure les développements macro-économiques sous condition d'UEM contribueront à réduire l'exclusion sociale. Nous concluons que les objectifs du Conseil européen de Lisbonne seront difficiles à atteindre. L'élargissement, le vieillissement de la population et la “nouvelle” économie peuvent modifier les projections mais des changements structurels plus rapides tout en augmentant les revenus ont des effets asymétriques négatifs sur le taux de chômage moyen et régional. Comme l'augmentation des dépenses publiques peut avoir des effets désincitatifs, la lutte contre l'exclusion sociale doit se centrer sur la construction de “capacités” pour participer à la société et aux activités économiques. Bien qu'il puisse y avoir des problèmes si les politiques budgétaires adoptées par les différents Etats membres vont dans des directions différentes, ceci peut être atténué par des mécanismes appropriés de coordination.
Forecasting Currency Excess Returns: Can the Forward Bias Be Exploited?

The forward bias anomaly implies that currency excess returns are predictable by the forward premium. Yet, recent studies suggest that statistical inference problems may spuriously account for this predictability. This article demonstrates that while currency excess returns are not predictable out of sample using a standard mean square forecast error criterion, the forward premium nonetheless has directional predictability. This directional forecasting accuracy translates into statistically significant profits from trading on the forward bias anomaly.
The Social and Individual Characteristics of Women Associated With Engagement With Multiple Intimate Violent Partners

Intimate partner violence (IPV) is a serious public health problem with known negative physical and mental health outcomes for women exposed. Studies have shown that with increased violence exposure, there are increased risks of negative outcomes for women. Likewise, chronicity of IPV across multiple partners is linked to more profound psychological suffering than acute exposure. However, little is known about the social- and individual-level characteristics of women that are correlated with engagement with multiple abusive partners. The current study (N = 164) identifies the characteristics of women that are associated with the number of violent partners with which they have been involved, with 35% of the sample reporting multiple IPV relationships. Participants reported on the number of violent partners, demographic characteristics, trauma history, current trauma and depressive symptoms, and exposure to IPV, including physical, sexual, and psychological violence. Results of multiple regression analysis indicate that trauma history (childhood sexual abuse, being held hostage, and torture) and current psychological violence were associated with women’s engagement with multiple violent partners. Additional findings reveal that identification as African American and White was associated with greater re-engagement compared with identification as Latina. Finally, current exposure to sexual violence was associated with fewer violent partners. The clinical implications of these findings for treatment for women at risk for engagement with multiple partners in IPV relationships are discussed.
The Impact of the Financial and Economic Crisis on Turnover Intention in the U.S. Federal Government

Using data from the U.S. Federal Employee Viewpoint Survey, this article seeks to provide an insight into the effect of the financial and economic crisis on turnover intention within the U.S. federal government. By constructing panel data and applying a first difference estimator, the effect of the crisis on turnover intention is examined, while dealing with a possible issue of endogeneity. Not only does this approach allow us to examine the effect of the crisis, but it also enables us to analyze whether the specific effect of independent variables identified by turnover literature has changed due to the crisis. Results highlight that the crisis has a negative impact on turnover intention, while the effects of pay, training, and gender on turnover intention appear to have changed.
Modelling the effects of promotion expenditures on sales of pharmaceuticals

The successful innovation of pharmaceuticals requires a substantial amount of marketing support, despite concerns about the effects of these marketing efforts. This study considers prior findings that indicate that higher marketing expenditures for a brand reduce its price elasticity of demand, which may lead to higher prices, in the context of the Dutch pharmaceutical market. The authors find that parameters are heterogeneous across brands, and that marketing effects differ across product life cycle stages. They propose a separate analysis of established and new brands. For established brands, marketing efforts neither have a positive effect on sales, nor do they affect the price elasticity. For new brands, several proposed models might capture their diffusion pattern; the diffusion-of-innovation models provide the best results. Marketing accelerates the rate of diffusion and leads to a higher baseline level of sales.
Do Dividend Changes Predict the Future Profitability of Firms?

Many previous studies have been conducted to test whether corporate dividend changes predict the future profitability of firms. While the debate continues, we assess the information content of dividends (ICD) hypothesis in the Korean market as it provides an interesting experimental setting for testing the hypothesis in the context of corporate governance. We find that it is difficult to support the ICD hypothesis if one accepts nonlinear patterns in earnings. However, when we divide the sample in terms of Chaebol vs. non‐Chaebol and high‐growth vs. low‐growth firms, we find that the ICD hypothesis becomes valid, especially for non‐Chaebol firms and for low‐growth firms. Therefore, we suggest that the validity of the ICD hypothesis may be dependent on firm characteristics such as the corporate governance structure and growth stage.
The changing nature of the HR function in UK local government and its role as “employee champion”

Purpose – Public sector reforms and external performance review has meant that the HR function in UK local government is not only expected to continuously review working practices but is also facing major changes in its role and its own service delivery. This paper explores how changes driven by the pursuit of efficiency and cost cutting may impact on the function's ability to fulfil the employee champion role that Ulrich identifies as essential to it making a valuable strategic contribution.Design/methodology/approach – The findings are drawn from interviews, focus groups and desk research conducted in three large local authoritiesFindings – The emergent concerns, tensions and dilemmas across the case study organisations suggest that changes, both planned and actual, to HR's role and services will impact on the function's ability to act as an “employee champion” due to reduced employee contact and more fragmented HR roles.Research limitations/implications – The findings are based on three case studies, s.