Miracle-dz/UniFAR-FTUs huggingface dataset:
Determinants of Corporate Participation in the IFRS 4 (Insurance Contracts) Replacement Process

Abstract This study examines the determinants of financial firms' lobbying behaviour in the replacement process of International Financial Reporting Standard 4 (IFRS 4) Insurance Contracts. Based on comment letters in response to International Accounting Standards Board's (IASB) Exposure Draft 2010/8, we investigate firms' lobbying decisions and their long-term lobbying intensity. Using an international sample of publicly listed financial firms, we show that insurance companies and financially constrained IFRS firms are more likely to lobby the IASB. We also examine the long-term lobbying activity in the IFRS 4 replacement process during the years 2007–2010. We find that insurance companies and firms with dispersed ownership lobby more. Our results are stronger for IFRS firms compared to US generally accepted accounting principles users. Overall, we document intense lobbying by financial firms and present results that are largely consistent with economic consequences of anticipated accounting changes being the main driver of firms' lobbying behaviour. These results are in line with prior findings for non-financial firms.
Effects of Breakfast Cereals Containing Various Amounts of β-Glucan Fibers on Plasma Glucose and Insulin Responses in NIDDM Subjects

OBJECTIVE To determine whether increasing doses (amounts) of β-glucan present in an extruded breakfast cereal affect the glycemic and insulinemic responses in eight NIDDM subjects, compared with the same responses after a continental breakfast (bread, milk, cheese, ham). RESEARCH DESIGN AND METHODS Breakfast cereals were produced using various proportions of oat bran enriched in fiber, which contain an unusually high amount of a viscous polysaccharide, called β-glucan, and oat bran. The carbohydrate load was 35 g. RESULTS The maximum increases observed in plasma glucose after the breakfast cereal were 67% (P < 0.05), 42% (P < 0.001), and 38% (P < 0.001) with 4.0, 6.0, and 8.4 g β-glucan, respectively, compared with the continental breakfast. There was a linear inverse relationship between dose of β-glucan and plasma glucose peak or area under the glucose curve (R2 = 0.94, P < 0.05). Postprandial insulin increase was only 59–67% (P < 0.01) as high as the continental breakfast after all three levels of β-glucan. CONCLUSIONS The 50% decrease in glycemic response that was observed after the ingestion of 35 g carbohydrate is estimated to occur with ∼5 g β-glucan. This dose of β-glucan can easily be attained without the loss of taste by incorporating oat bran concentrate in products.
Cell surface localization and processing of the ComG proteins, required for DNA binding during transformation of Bacillus subtilis

The comG operon of Bacillus subtilis encodes seven proteins essential for the binding of transforming DNA to the competent cell surface. We have explored the processing of the ComG proteins and the cellular localization of six of them. All of the proteins were found to be membrane associated. The four proteins with N‐terminal sequence motifs typical of type 4 prepilins (ComGC, GD, GE and GG) are processed by a pathway that requires the product of comC, also an essential competence gene. The unprocessed forms of ComGC and GD behave like integral membrane proteins. Pre‐ComGG differs from pre‐ComGC and pre‐ComGD, in that it is accessible to proteolysis only from the cytoplasmic face of the membrane and at least a portion of it behaves like a peripheral membrane protein. The mature forms of these proteins are translocated to the outer face of the membrane and are liberated when peptidoglycan is hydrolysed by lysozyme or mutanolysin. ComGG exists in part as a disulphide‐cross‐linked homodimer in vivo. ComGC was found to possess an intramolecular disulphide bond. The previously identified homodimer form of this protein is not stabilized by disulphide bond formation. ComGF behaves as an integral membrane protein, while ComGA, a putative ATPase, is located on the inner face of the membrane as a peripheral membrane protein. Possible roles of the ComG proteins in DNA binding to the competent cell surface are discussed in the light of these and other results.
Role of trade openness and financial development in economic growth: panel evidence from South Asia

The dynamic impact of financial development and trade openness on economic growth is examined for five major South Asia countries over the period 1985-2010 in the panel co-integration and causality framework. The results reveal the existence of long-run relationship between economic growth, trade openness and financial development. Further, trade openness and financial development play an important and significant role for economic growth in South Asian countries. This analysis shows that there is bidirectional causality between economic growth, trade openness and financial development.
Personality and Defense Styles: Clinical Specificities and Predictive Factors of Alcohol Use Disorder in Women

ABSTRACT This study investigated personality traits and defense styles in order to determine clinical specificities and predictive factors of alcohol use disorders (AUDs) in women. A female sample, composed of AUD outpatients (n = 48) and a control group (n = 50), completed a sociodemographic self-report and questionnaires assessing personality traits (BFI), defense mechanisms and defense styles (DSQ-40). Comparative and correlational analyses, as well as univariate and multivariate logistic regressions, were performed. AUD women presented with higher neuroticism and lower extraversion and conscientiousness. They used less mature and more neurotic and immature defense styles than the control group. Concerning personality traits, high neuroticism and lower conscientiousness were predictive of AUD, as well as low mature, high neurotic, and immature defense styles. Including personality traits and defense styles in a logistic model, high neuroticism was the only AUD predictive factor. AUD women presented clinical specificities and predictive factors in personality traits and defense styles that must be taken into account in AUD studies. Implications for specific treatment for women are discussed.
A Dynamic Copula Approach to Recovering the Index Implied Volatility Skew

Equity index implied volatility functions are known to be excessively skewed in comparison with implied volatility at the single stock level. We study this stylized fact for the case of a major German stock index, the DAX, by recovering index implied volatility from simulating the 30 dimensional return system of all DAX constituents. Option prices are computed after risk neutralization of the multivariate process which is estimated under the physical probability measure. The multivariate models belong to the class of copula asymmetric dynamic conditional correlation models. We show that moderate tail-dependence coupled with asymmetric correlation response to negative news is essential to explain the index implied volatility skew. Standard dynamic correlation models with zero tail-dependence fail to generate a sufficiently steep implied volatility skew.
Optical and Electrical Interfacing Technologies for Living Cell BioChips

Whole-cell bio chips for functional sensing integrate living cells on miniaturized platforms made by microsystem-technologies (MST). The cells are integrated, deposited or immersed in a media which is in contact with the chip. The cells behavior is monitored via electrical, electrochemical or optical methods. In this paper we describe such wholecell biochips where the signal is generated due to the genetic response of the cells. The solid-state platform hosts the biological component, i.e. the living cells, and integrates all the required micro-system technologies, i.e. the microelectronics, micro-electro optics, micro-electro or magneto mechanics and micro-fluidics. The genetic response of the cells expresses proteins that generate: a. light by photo-luminescence or bioluminescence, b. electrochemical signal by interaction with a substrate, or c. change in the cell impedance. The cell response is detected by a front end unit that converts it to current or voltage amplifies and filters it. The resultant signal is analyzed and stored for further processing. In this paper we describe three examples of whole-cell bio chips, photo-luminescent, bioluminescent and electrochemical, which are based on the genetic response of genetically modified E. coli microbes integrated on a micro-fluidics MEMS platform. We describe the chip outline as well as the basic modeling scheme of such sensors. We discuss the highlights and problems of such system, from the point of view of micro-system-technology.
Improvement of objective GERD parameters after radiofrequency energy delivery: A European study

Objective. The Stretta procedure is an endoluminal radiofrequency energy delivery system for the treatment of gastroesophageal reflux disease (GERD). The purpose of this study was to present, for the first time, the Stretta treatment experience from European centers. Material and methods. Sixty patients with a history of GERD from six European centers underwent Stretta treatment from May 2001 to June 2003. All patients were at least partly responsive to daily proton-pump inhibitors. Esophageal motility, endoscopy, and ambulatory 24-h pH studies were done in all patients at baseline and 6 and 12 months after treatment. We evaluated medication use, satisfaction, GERD-health-related quality of life, 24-h pH-metry, manometry, and endoscopy. Results. Sixty patients (31 M, 29 F, mean age 47±13 years, mean years of GERD 7.4±7.2) were treated with the Stretta procedure. At 12 months after treatment, 75% of the patients needed no medication or less medication than before treatment. They were more satisfied with their symptom control and had statistically significantly fewer GERD symptoms (mean lower esophageal sphincter (LES) pressure improved from 14.8±9.1 to 16.7±10.0 mmHg, p=0.002 and mean total reflux time from 16.7±12.8 to 8.8±6.6%, p=0.001). Quality of life (mean score decreased from 19.2±9.0 to 6.6±7.3, p<0.0001) and overall physical and mental health also improved significantly. Conclusions. The experience with the Stretta procedure performed at centers in Europe confirms that it is well tolerated and effective in the treatment of GERD. It has a favorable impact on medication requirements, LES pressure, esophageal acid exposure, and GERD symptom scores. The Stretta procedure should be considered for patients who are not satisfied with drug therapy, and who are considering anti-reflux surgery.
Binding of Plasma Membrane Lipids Recruits the Yeast Integral Membrane Protein Ist2 to the Cortical ER

Recruitment of cytosolic proteins to individual membranes is governed by a combination of protein–protein and protein–membrane interactions. Many proteins recognize phosphatidylinositol 4,5‐bisphosphate [PI(4,5)P2] at the cytosolic surface of the plasma membrane (PM). Here, we show that a protein–lipid interaction can also serve as a dominant signal for the sorting of integral membrane proteins. Interaction with phosphatidly‐inositolphosphates (PIPs) at the PM is involved in the targeting of the polytopic yeast protein Ist2 to PM‐associated domains of the cortical endoplasmic reticulum (ER). Moreover, binding of PI(4,5)P2 at the PM functions as a dominant mechanism that targets other integral membrane proteins to PM‐associated domains of the cortical ER. This sorting to a subdomain of the ER abolishes proteasomal degradation and trafficking along the classical secretory (sec) pathway. In combination with the localization of IST2 mRNA to the bud tip and other redundant signals in Ist2, binding of PIPs leads to efficient accumulation of Ist2 at domains of the cortical ER from where the protein may reach the PM independently of the function of the sec‐pathway.
Fertility in schizophrenia: results from a contemporary US cohort

To investigate procreation in schizophrenia, as well as gender‐related differences, female patients with schizophrenia (n= 79, DSM‐III‐R criteria) were compared with screened female controls (n= 124) and subsequently with male patients (n=86). Two outcomes were investigated: (i) the proportion of subjects with one or more children (an index of fertility) and (ii) the number of children per subject among those with one or more children (an index of fecundity). Multivariate analysis was used to control for confounding variables. No significant differences in fertility between female patients and controls were detected, but reduced fecundity was noted among female patients past the reproductive period. Male patients showed a significant reduction in both fertility and fecundity compared to female patients. These results suggest that there is a relatively small impairment of fecundity among female patients compared with controls, but that there are more significant gender‐related differences in both fertility and fecundity. The latter have important implications for the genetics of schizophrenia.
The politics of Jatropha-based biofuels in Kenya: convergence and divergence among NGOs, donors, government officials and farmers

This study explores the spread of Jatropha in Kenya and some implications of its trajectory. Proponents of biodiesel in Kenya have adopted a near-singular focus on Jatropha but attach it to a wide variety of goals, including climate change mitigation, poverty reduction, and clean development. The priorities of actors who promote the crop often differ from those of smallholder farmers who grow it. The persistence of multiple discourses of development linked to Jatropha creates tensions between competing perspectives, manifested through allegations of exclusion and shady business, but it also allows actors to deploy strategic flexibility by invoking Jatropha to pursue different ends. A case study of an internationally funded project in Mpeketoni, Coast Province highlights disconnects between the initial objectives of donors, coordinators, and farmers and explores the project's potential to produce outcomes that are satisfactory to all three. The paper contributes to wider debates about biofuels and discourses of development: Jatropha shares many features with past agricultural development interventions, but as a biofuel it exhibits additional layers of contested meaning because of the politics of energy and the environment that are involved.
Transport of acyclovir ester prodrugs through rabbit cornea and SIRC-rabbit corneal epithelial cell line.

The purpose of this study is to assess the permeability of acyclovir (ACV) prodrugs through the rabbit corneal cell line (SIRC) as well as the cornea, and characterize the SIRC cell line for transport and metabolism studies of ester prodrugs. Prodrug derivatization of an acycloguanosine antiviral agent, acyclovir, was employed to improve its permeability across the cornea. New Zealand albino rabbits were used as an animal model for corneal studies. The SIRC cell line grown on polyester membranes was used for transport of these prodrugs. SIRC cells grown on the membrane support for 10 days developed four to six layers of epithelial cells, and this is comparable to the normal rabbit corneal epithelial layer. Transport experiments were conducted across the rabbit cornea and confluent SIRC cells using side-by-side diffusion-cell apparatus. Enzymatic hydrolysis of these compounds was evaluated in SIRC cell lysates. Appropriate reversed phase HPLC method(s) were employed for quantitation of both the prodrug and ACV simultaneously. Corneal permeabilities of some of these prodrugs (Malonyl ACV and Acetyl ACV) were higher relative to ACV. The SIRC cell line permeability values of all the prodrugs were higher compared to that of the intact cornea. The total amount of ACV-prodrugs transported, i.e., unhydrolyzed prodrugs and regenerated ACV, across the SIRC cell line was more relative to ACV. Hydrolytic studies in the SIRC cell line homogenate demonstrated the bioreversion potential of the prodrugs and the presence of enzymes, particularly the cholinesterase in the SIRC cell line. It may be concluded that the SIRC cell line is leakier compared to the cornea. Keeping in mind the limitations, the SIRC cell line after further characterization may be used for transport and metabolism studies of ester prodrugs.
Money Supply Announcements and the Ex Ante Volatility of Asset Prices

Previous empirical studies have documented more volatile money grow th and money surprises, more volatile asset price changes, and increased responsiveness of asset prices to money surprises since the October 1 979 change in Fed policy. This paper studies the associations between money announcements and the ex ante volatility of asset prices in th e recent past. Results indicate that revisions of ex ante asset price volatility, as measured from prices of stock index, government debt, gold, and foreign currency options, are significantly correlated with the surprise component of the weekly M1 release. There is also evidence that money releases reduce volatility by resolving uncertainty. Copyright 1988 by Ohio State University Press.
Addressing the Stress of Work and Elder Caregiving of the Graying Workforce: The Moderating Effects of Financial Strain on the Relationship Between Work-Caregiving Conflict and Psychological Well-Being

Human resource policies and practices must consider the issues associated with an aging workforce, and, more specifically, the stress experienced by those involved in caring for elders. This study examined such stress by studying the relationship between work�elder caregiving conflict and well-being, as well as the role of perceived financial need in moderating that relationship. The sample included 583 women who worked full-time and had significant elder caregiving responsibilities. The analysis showed that work interfering with caregiving (WIC) was significantly associated with both positive and negative affect, but caregiving interfering with work (CIW) was not significantly associated with either. Perceived financial need decreased older women's psychological well-being and moderated the relationship between work�elder caregiving conflict and psychological well-being such that the negative effect of WIC was stronger for older women with higher perceived financial need, while CIW decreased the well-being of older women with lower perceived financial need but not for those with higher need. The results stress the importance of considering elder care as a source of work-family conflict when managing the aging workforce as well as suggest a way to attenuate the negative effect of work-family conflict by managing the perception of financial resources and needs of the employees
Origins, history, and current use of ballot initiatives in wildlife management

Abstract Ballot initiatives allow citizen majorities to initiate and implement governmental policy. The United States of America is one of the few democracies in the world without a national ballot initiative system. The founders of the Constitution chose representative democracy, where the wishes of the governed are translated through elected representatives, because majority citizen rule was believed to be a precursor to infringement of minority rights and liberties. Ballot initiative systems were ‘ adopted by many states, however, between 1897–1915 in response to corrupt state legislatures dominated by corporations and monopolies. Natural resource issues began appearing on ballots beginning in South Dakota and Oregon in 1908, but have increased rapidly in the last 20 years. Wildlife management policy established by ballot initiative outcomes has generally been related either to the prohibition of some activity or to the funding, structure, and programs of state wildlife management agencies. Prohibition.
Inside the China–EU FDI Bond

For some 20 years, the rate of investment by EU enterprises into China has been rising, reaching an annual average of some US$5bn over the 10 years to 2009. Conversely, the EU has not been a focus for Chinese investments, nor has Chinese investment been important to the EU despite the wide attention given to recent landmark cross-border acquisitions. Therefore, the overall impact of Chinese investment on the European economy is small. However, this situation might now be changing following institutional changes in the EU. In light of the potential for Chinese foreign direct investment to the EU, in this paper we outline the motives for, and patterns of, Chinese outward investments to the EU, and the impacts that these investments might exert on the recipient.
Alcohol drinking pattern and non-fatal myocardial infarction in women.

AIMS Evidence continues to emerge indicating the pattern of alcohol consumption has important implications for cardiovascular disease (CVD) risk, although the majority of studies have focused on men. The aim of the study is to examine the association between alcohol volume and various drinking patterns and non-fatal myocardial infarction (MI) in women aged 35-69 years. DESIGN AND SETTING Population-based case-control study, 1996-2001. PARTICIPANTS Incident MI cases (n = 320) recruited from Western NY hospitals, controls (n = 1565) identified from motor vehicle rolls and Health Care Financing Administration (HCFA) files. MEASUREMENTS Incident MI, volume and drinking patterns for the 12-24 months prior to interview (controls) or MI (cases) were assessed in detail. FINDINGS Of cases and controls, 13% were life-time abstainers; current drinkers averaged 2.3 +/- 2.2 drinks/drinking day. Compared to life-time abstainers, current drinkers tended to have a reduced likelihood of MI [odds ratio (OR), 0.67; 95% confidence interval (CI), 0.43-1.03]. Volume, drinks/drinking day and frequency were associated inversely with MI risk (P trends < 0.001). Wine drinkers (OR, 0.56; 95% CI, 0.33-0.96) and consumers of mixed beverage types (OR, 0.56, 0.31-1.01) had lower odds of MI compared to abstainers. Among current drinkers, for volume and most patterns, similar but somewhat weaker associations were noted than when abstainers were the reference. In contrast, frequency of intoxication at least once/month or more was associated with a strong increased risk compared to abstention (OR, 2.90; 95% CI 1.01-8.29) or in current drinkers, never drinking to this extent (OR, 6.22; 95% CI 2.07-18.69). CONCLUSION In this population of light to moderate drinkers, alcohol consumption in general was associated with decreased MI risk in women; however, episodic intoxication was related to a substantial increase in risk.
Short-term interest rates as subordinated diffusions

In this article we characterize and estimate the process for short-term interest rates using federal funds interest rate data. We presume that we are observing a discrete-time sample of a stationary scalar diffusion. We concentrate on a class of models in which the local volatility elasticity is constant and the drift has a flexible specification. To accommodate missing observations and to break the link between "economic time" and calendar time, we model the sampling scheme as an increasing process that is not directly observed. We propose and implement two new methods for estimation. We find evidence for a volatility elasticity between one and one-half and two. When interest rates are high, local mean reversion is small and the mechanism for inducing stationarity is the increased volatility of the diffusion process. Coauthors are Lars Peter Hansen, Erzo G. J. Luttmer, and Jose A. Scheinkman. Article published by Oxford University Press on behalf of the Society for Financial Studies in its journal, The Review of Financial Studies.