Miracle-dz/UniFAR-FTUs huggingface dataset:
The Impact of Corporate Governance on the Financial, Governance and Social Disclosures at Islamic Banks in Malaysia

The study examines the impact of board and audit committee on the disclosure of Islamic financial and social reporting (IFSR) among Islamic banks in Malaysia. Drawing on surveys this study seeks the views of accountants working in Islamic banks regarding the importance of items in the IFSR index developed by Marsidi et al. (2016). The annual reports are thereafter used to examine the score of the IFSR for the Islamic banks as well as to collect the data for the related variables. The multivariate regression findings suggest that board size is a significant factor in explaining the IFSR at Islamic banks in Malaysia. Such finding indicates that the size of board, which is represented by the number of directors who sit on the board of directors, is a crucial governance mechanism in achieving the aims of Islamic banks. The result also meets the role of corporate governance from the perspective of Islamic agency theory. The results of the study should not be generalised to year’s prior, or after, the years of examination. The finding is perceived as contributing towards the suitable formation of board of directors specifically in terms of the total number of directors with respect to the financial, governance and social disclosures at Islamic banks. The study uses the Islamic agency theory to explain the governance practices and IFSR disclosures within the context of Malaysian Islamic banks. As such, the paper contributes towards the development and sustainability of Islamic banks both in Malaysia and throughout the globe.
Does High Cost-Sharing Slow the Long-Term Growth Rate of Health Spending? Evidence from the States

Research has shown that higher cost-sharing lowers health care spending levels but less is known about whether cost-sharing also affects spending growth. From 2002 to 2016, private insurance deductibles more than tripled in magnitude. We use data from the Centers for Medicare and Medicaid Services and the Agency for Healthcare Research and Quality to estimate whether areas with relatively higher deductibles experienced lower spending growth during this period. We leverage panel variation in private deductibles across states and over time and address the potential endogeneity of deductibles using instrumental variables. We find that spending growth is significantly lower in states with higher average deductibles and observe this relationship with regard to both private insurance benefits and total spending (including Medicare and Medicaid), suggestive of potential spillovers. We hypothesize that the impact on spending growth happens because deductibles affect the diffusion if costly new technology.
The Prison Boom and the Lack of Black Progress after Smith and Welch

More than two decades ago, Smith and Welch (1989) used the 1940 through 1980 census files to document important relative black progress. However, recent data indicate that this progress did not continue, at least among men. The growth of incarceration rates among black men in recent decades combined with the sharp drop in black employment rates during the Great Recession have left most black men in a position relative to white men that is really no better than the position they occupied only a few years after the Civil Rights Act of 1965. A move toward more punitive treatment of arrested offenders drove prison growth in recent decades, and this trend is evident among arrested offenders in every major crime category. Changes in the severity of corrections policies have had a much larger impact on black communities than white communities because arrest rates have historically been much greater for blacks than whites.
Stimulating factor in the provision of tax credits in Slovakia

The aim of this paper is to evaluate the issue of tax incentives in Slovak republic. Characteristics of particular types of the tax incentives used in tax practice and impact of tax incentives on the income tax used in Slovakia were analysed. All approval processes and terms of taking incentives were solved through the model case study. Based on the analysis of primary and secondary sources and practical experiences, it was elaborated a SWOT analysis of the strengths and weaknesses of fiscal incentives in Slovakia. Keywords: Tax incentives, Slovak republic, income tax.
Significance of Endorsement of Psychotic Symptoms by US Latinos

In US regional studies, Latinos frequently endorse psychotic symptoms associated with impairment and mental health service use, yet do not meet criteria for psychotic disorder. Using a nationally representative Latino sample (N = 2554), we examined the prevalence of psychotic symptoms, their relationship to psychotic disorder, their correlates, and their relationship to mental health outcomes. In this sample, 9.5% (SE = 0.7) endorsed 1 or more lifetime psychotic symptoms, yet 93% of endorsers did not meet Structured Clinical Interview for DSM-IV criteria for psychotic disorders. Endorsement was associated with physical and emotional distress, particularly lifetime anxiety and current substance use disorder. Acculturation to US society and reliance on spiritual/religious help were also associated with psychotic symptom endorsement. These symptoms have substantial clinical significance, being independently associated with suicidal ideation, mental health-related disability, and outpatient mental health service utilization. Endorsed psychotic symptoms in Latinos may constitute a clinically significant marker of general psychiatric vulnerability rather than a sign of psychotic disorder.
The Shortcomings of Segment Reporting and Their Impact on Earnings Forecasts

In this paper, we deliver US-sample based evidence that suggests that segment reporting under the “management approach” of ASC 280 (SFAS 131) biases analysts’ earnings per share (EPS) forecasts. We show that the error in EPS forecasts corresponds to a profitability “gap” between profitability aggregated from segment reporting and profitability computed from consolidated financial statements. In particular, the forecast error is associated with the profitability gap–and even its direction–when reported segments lack major profitability components such as assets, revenue, or operating income. Furthermore, we find that the EPS forecast error increases with an increased segment split when controlling for diversification, which suggests that disaggregation per se does not improve the ability of security analysts to forecast earnings. Our panel consists of a sample of 591 US listed companies and covers the period 2009 to 2016.
Behavioral Biases and Portfolio Choice

We investigate the way investors react to prior gains/losses and the so called "familiarity" bias. We use a new and unique dataset with detailed information on investors' various components of wealth, income, demographic characteristics and portfolio holdings identified at the stock level. We distinguish between different behavioral theories (loss aversion, house-money effect) and between behavioral and rational hypotheses (pure familiarity and information-based familiarity). We show that, on a yearly horizon, investors react to previous gains/losses according to the house-money effect. In terms of individual stock picking, we provide evidence in favor of the information-based theory and show that familiarity can be considered as a proxy for the availability of information as opposed to behavioral heuristics.
Predicting the Probability of Recession in Croatia: Is Economic Sentiment the Missing Link?

This paper aims to assess the possibility of predicting Croatian recessionary episodes using probit models. The authors first estimate a baseline static model using four leading indicators of recession (monetary base, unemployment, industrial production, and CROBEX stock market index). Lag lengths of up to 6 months are examined for each of the observed variables in the probit specification, and several important conclusions arise from the estimated models. First, the stock market and money supply exhibit the most pronounced leading characteristics in the Croatian economy (a 3-month lag length is selected by the information criteria). Second, the dynamic model (including a lagged dependent dummy variable) significantly outperforms the baseline static model. Third, the authors augment the probit model by the Economic Sentiment Indicator, which significantly contributes to the model accuracy. The latter confirms the main hypothesis of the paper, going in line with the assertion that psychological factors largely govern the economic cycles, growing in significance in times of economic hardship.
Host immunological mechanisms in the resistance of mice to leptospiral infections

Several serovars of Leptospira virulent for hamsters and guinea pigs caused acute lethal leptospirosis in mice immunosuppressed with cyclophosphamide. Neither BCG vaccine nor Corynebacterium parvum suspension influenced the course of leptospiral infection in either immunosuppressed or normal BALB/c mice. Nude athymic mice produced anti-leptospiral antibody and were therefore resistant to infection with leptospires. Nude mice were made susceptible with cyclophosphamide but were immune if they had acquired antibody from previous infection or immunization. The evidence suggests that mechanisms of resistance to primary infection and immunity to reinfection are exclusively humorally mediated in mice. The roles of host and microbial factors in the outcome of infection are discussed.
Draft 1 Non-invasive approach to mend the broken heart : is “ remote conditioning ” a promising strategy for application in humans ?

Complete List of Authors: Ravingerová, Táňa; Institute for Heart Research, Slovak Academy of Sciences Ledvényiová-Farkašová, Veronika; Institute for Heart Research, Slovak Academy of Sciences, Department of cardiovascular physiology and patophysiology Griecsová, Lucia; Institute for Heart Research, Slovak Academy of Sciences Muráriková, Martina; Institute for Heart Research, Slovak Academy of Sciences Carnicka, Slavka; Institute for Heart Research, Slovak Academy of Sciences, Lonek, Ľubomír; Institute for Heart Research, Slovak Academy of Sciences Ferko, Miroslav; Institute for Heart Research, Slovak Academy of Sciences, Slezak, Jan; Institute for Heart Research, Slovak Academy of Sciences, Bratislava, Slovakia,, Zálešák, Marek; Institute for Heart Research, Slovak Academy of Sciences, Department of cardiovascular physiology and pharmacology Adameova, Adriana; Faculty of pharmacy, Comenius university in Bratislava, Slovakia, Department of Pharmacology and Toxicology Khandelwal, Vinoth KM; VMRC Lazou, Antigone; Aristotle University of Thessaloniki, Kolar, Frantisek; Institute of Physiology,
Portable Fourier transform infrared spectrometer based on an electrothermal MEMS mirror

This paper reports a micro Fourier transform infrared spectrometer (μFTIR), enabled by an innovative H-shaped electrothermal microelectromechanical systems (MEMS) mirror. The H-shaped MEMS mirror consists of 32 symmetrically-distributed three-level ladder bi-layer actuators, leading to large linear displacement with negligible tilting. The tilting angle of the mirror is as small as 0.06°, so there is no need of complex closed-loop control. The new μFTIR was applied in the composition prediction of soybeans, and the experimental results show that it can accurately measure the protein content.
Serum corin is associated with the risk of chronic heart failure

It has been well documented that corin is a critical protease involved in the regulation of blood pressure and cardiac function. We performed a case-control study to determine whether serum corin is associated with the risk of chronic heart failure (CHF). We included 484 consecutive CHF patients and 484 control subjects to investigate the potential relationship between serum corin and CHF using logistic regression analysis. Compared with healthy controls, the CHF patients were more likely to have histories of hypertension and diabetes, and had higher levels of N-terminal pro-brain natriuretic peptide and lower levels of corin. The odds ratios of ischemic and non-ischemic HF were significantly reduced with the growing levels of serum corin after multivariate adjustment. Moreover, the decrease in serum corin levels seemed to be associated with the severity of CHF. In conclusion, our study suggested that serum corin levels were reduced in CHF patients and inversely correlated with the incidence of ischemic and non-ischemic HF.
Relationships between Tropical Cyclone Intensity and Eyewall Structure as Determined by Radial Profiles of Inner-Core Infrared Brightness Temperature

AbstractRadial profiles of infrared brightness temperature for 2405 different satellite observations from 14 western North Pacific tropical cyclones (TCs) from the 2012 season were analyzed and compared to intensity and changes in intensity. Four critical points along the inner core of each infrared (IR) brightness temperature (BT) profile were identified: coldest cloud top (CCT), first overshooting top (FOT), and lower (L45) and upper (U45) extent of the inner eyewall. Radial movement of the mean CCT point outward with increasing TC intensity, combined with subsequent warming of the mean L45 point with intensity, highlighted structure changes that are consistent with eye and eyewall development. When stratified by latitude and vertical wind shear, the CCT point moved radially outward for all cases, notably at higher intensities for lower-latitude TCs and at lower intensities for higher-latitude TCs. The majority of the warming of the L45 point with increasing intensity occurred for low-latitude and low-s.
Which urgent care services do febrile children use and why?

Objectives To explore how parents navigate urgent and emergency care (U&EC) services when their child <5 years old has a feverish illness, their views of that experience and whether services are meeting their needs and triaging in line with national guidance. Design Parents of a febrile child <5 years old contacting any U&EC service in three localities during a 6-month period were invited to participate in a telephone questionnaire supplemented by case note review. A subset participated in an in-depth interview. Results Of 556 parents expressing an interest, 220 enrolled, making 570 contacts (median 3, range 1–13) with services during the child's illness which lasted 3 days on average. Parents' first preference for advice in hours was to see a general practitioner (GP) (67%; 93/138) and when unavailable, National Health Service Direct (46%; 38/82). 155 made more than one contact and 63% of the repeat contacts were initiated by a service provider. A range of factors influenced parents' use of services. Parents who reported receiving ‘safety netting’ advice (81%) were less likely to re-present to U&EC services than those who did not recall receiving such advice (35% vs 52%, p=0.01). Parents identified a need for accurate, consistent, written advice regarding fever and antipyretics. Conclusion Parents know the U&EC service options available, and their first choice is the GP. Multiple contacts are being made for relatively well children, often due to repeated referrals within the system. Safety netting advice reduces re-attendances but parents want explicit and consistent advice for appropriate home management.
A randomised controlled study to evaluate the effectiveness of targeted occupational health and safety consultation or inspection in Ontario manufacturing workplaces

Objective From 2004 to 2008, the prevention system in Ontario, Canada ran the High Risk Firm Initiative, an injury-experience based targeted consultation or inspection programme. Our objective was to establish whether prevention system targeting of firms was effective in improving injury outcomes. Methods Randomised controlled parallel groups. Population included all manufacturing firms registered with the Ontario Workplace Safety & Insurance Board in 2005. Firms ranked between the 2nd and 10th percentile on a composite measure of occupational health and safety performance were randomised to three study arms in 2006: targeted for Health & Safety Association (HSA) consultation, targeted for Ministry of Labour (MOL) inspection, or services as usual. Data included firm characteristics (sector, size, years in business, region, branches), work injury claims 2002–2008 and measures of consulting and inspecting activity. Negative binomial generalised estimating equations modelled claim and disability day rates by study arm and year, controlling for firm characteristics. Results Among 2153 firms, firm characteristics and 2002–2005 rates of work injury claims and disability days were similar across arms. Firm outcomes were significantly different from year to year, but study arm by year interactions were insignificant indicating similar trends for all three study arms. 83% of HSA targeted firms were contacted and 63% engaged while 75% of MOL targeted firms were inspected with orders written in 56%. Conclusions Consultation and enforcement programmes as implemented were not sufficient to reduce work injury outcomes over 21 month follow-up. Lack of benefit could be due to non-specific firm selection methods, limited firm participation in interventions, low intervention intensity or insensitivity of available outcomes.
Pain and Oral-Health-Related Quality of Life in Orthodontic Patients During Initial Therapy with Conventional, Low-Friction, and Lingual Brackets and Aligners (Invisalign): A Prospective Clinical Study

The aim of this study was to compare pain and its relationship with the oral quality of life of patients with different types of orthodontic appliances: conventional and conventional low-friction brackets, lingual brackets, and aligners. A prospective clinical study was carried out with a sample size of 120 patients (54 men, 66 women) divided into 4 groups of 30 patients each. The modified McGill questionnaire was used to measure pain at 4, 8, and 24 h and 2, 3, 4, 5, 6, and 7 days after the start of treatment, and the Oral Health Impact Profile-14 (OHIP-14) questionnaire was used to measure the oral-health-related quality of life (OHRQoL) in the first month of treatment. The maximum peak of pain was obtained between 24 and 48 h of treatment. It was found that patients in the lingual orthodontic group described lower levels of pain at all times analyzed, and their scores in the total OHIP-14 indicated less impact on their oral quality of life (1.3 ± 1.2, p < 0.01) compared with the other groups analyzed. There was little difference with the aligners group (Invisalign) (1.7 ± 1.9, p < 0.01). The technique used influences the pain and quality of life of patients at the start of orthodontic treatment.
The Seed Semipermeable Layer and Its Relation to Seed Quality Assessment in Four Grass Species

The existence of a semipermeable layer in grass seeds has been extensively reported, yet knowledge of its influence on tests for seed viability and vigor that depend upon measurement of electrical conductivity (EC) is limited. This study determined the presence and location of the semipermeable layer, and its relation to seed viability and vigor assessment, in seeds of four important grass species-Elymus nutans Griseb. , Lolium perenne L. , Leymus chinensis (Trin.) Tzvel. , and Avena sativa L. Intact seeds of E. nutans, Lolium perenne, and Leymus chinensis exhibited little staining with triphenyl tetrazolium chloride (TTC), and there were no differences in EC between seeds with different germination percentage (GP) (P > 0.05). After piercing the seed coat, however, all three species displayed positive staining with TTC, along with a significant negative correlation between EC and GP (E. nutans: R2 = 0.7708; Lolium perenne: R2= 0.8414; Leymus chinensis: R2 = 0.859; P < 0.01). In contrast, both intact and pierced seeds of A. sativa possessed a permeable seed coat that showed positive staining with TTC and EC values that were significantly negatively correlated with GP [R2 = 0.9071 (intact) and 0.9597 (pierced); P < 0.01]. In commercial seed lots of A. sativa, a field emergence test indicated that EC showed a significant negative correlation with field emergence at two sowing dates (R2= 0.6069, P < 0.01 and 0.5316, P < 0.05). Analysis of seed coat permeability revealed the presence of a semipermeable layer located in the seed coat adjacent to the endosperm in E. nutans, Lolium perenne, and Leymus chinensis; however, no semipermeable layer was observed in A. sativa. This is the first report of the absence of a semipermeable layer in a grass species. The existence of a semipermeable layer is one of the most important factors affecting seed viability and vigor testing (based on EC measurement) in E. nutans, Lolium perenne, and Leymus chinensis. Increasing the permeability of the semipermeable layer, e.g., by piercing the seed coat, may permit the use of EC measurement to assess seed vigor in species that possess such a layer.
Rehabilitation tools along the reality continuum : from mock-up to virtual interactive shopping to a living lab

The purpose of this study was to compare shopping performance using the 4-item test, between three types of environments; a real environment (small, in-hospital “cafeteria”), a store mockup (physical simulation) and a virtual environment (Virtual Interactive Shopper-VIS), in a post-stroke group compared to a control group. To date, 5 people with stroke and 6 controls participated in the study. Participants performed the original 4-item test (“buy” 4 items) in the VIS and the store mock-up as well as a modified 4-item test (“buy” 4 items with budget constraints) in all three environments. Results were analyzed descriptively and findings to date, indicate that the post-stroke group performed more slowly than the control group. In addition, in both groups, the time to complete the test within the VIS was longer than in the store mockup and the cafeteria. Performance in the VIS, the store mock-up and the cafeteria were correlated in the post-stroke group. Finally, participants’ responses to their experience in the VIS were positive. The preliminary results of this small sample show that the test within the VIS is complex and realistic and may be used to assess and train the higher cognitive abilities required for shopping.
Fluoxetine/norfluoxetine concentrations in human milk.

Drug therapy for mothers with postpartum depression is complicated by the need to consider the effect of drugs taken by the mother on the nursing infant. In many cases abrupt weaning of the infant is prescribed so that drug therapy may begin, but this may precipitate conflicting feelings of guilt and cause hormonal upset in the mother, both of which may exacerbate the mood disorder. Traditional antidepressants are excreted in human milk, and the effects of these drugs on the infants of nursing mothers are unknown.1 Most of the tricyclic antidepressants have autonomic side effects that may affect both milk