Miracle-dz/UniFAR-FTUs huggingface dataset:
Benefits of internet financial reporting in a developing countries: Evidence from Malaysia

The use of the internet as a new platform for dissemination of corporate information is a recent, fast growing phenomenon and is expanding rapidly. Corporate information includes records of historical and financial data, descriptions of activities, information of the company, exposition of current situation and future plans, etc., that can be in multiple formats via website. Most early Internet Financial Reporting (IFR) research are either descriptive studies and exploratory in nature, or association studies addressing the determinants of IFR. IFR is known as new medium and technology which has been introduced in the area of financial reporting or disclosure. However, little attention has been given to investigate the attitudes and preferences of preparers of financial information especially in the Malaysian context. Therefore, this paper focuses on investigating the perceptions of preparers of financial information by using a survey mailed questionnaire. The findings of this study suggested three main benefits to companies that engage in IFR: attract foreign investors, promote company to the public, and attract local investors. The findings also revealed that three main benefits to the users who collect financial information of companies via their website are: increases timeliness and efficiency in obtaining financial information, helps users in the decision making process and provides another medium of disclosure. In conclusion, this study makes a positive contribution to enhancing our knowledge of IFR and disclosure practices in emerging capital markets, and provides a basis for the conduct of future research. Key words: Benefit, preparers, financial statements, internet financial reporting, Malaysia.
Volatility Connectedness of Bank Stocks Across the Atlantic

This paper presents an analysis of the dynamic measures of volatility connectedness of major bank stocks in the US and the EU member countries. The results show that in the early stages of the US financial crisis in 2007 and 2008, the direction of the volatility connectedness was from the US banks towards the EU banks. However, once the financial crisis became global in the last quarter of 2008, volatility connectedness became bi-directional. The surge in volatility connectedness from the EU banks to the US banks in June 2011 was unprecedented, reflecting the scale of deterioration in the state of the EU banks. Finally, the within-connectedness of the US banks fluctuated throughout our sample period, while the within-connectedness of the EU banks increased steadily since 2007, a reflection of the fact that the European debt and banking crisis has not ended yet.
Chaos PWM for EMI reduction in a high boost DC-DC converter with coupled inductors

In this paper a chaotic PWM control for a DC-DC converter with coupled inductors and input zero ripple is presented. The use of a choatic PWM represents one solution adopted to reduce Electromagnetic Emmission at the output of power converters due to their non-liner behaviour. In this work a chaotic PWM has been implemented in Matlab-Simulink envaironment for the DC-DC converter under study and a comparison with a traditional PWM control has been made. A descrition of the method used to generate the chaotic carrier has been presented and the effect on the EMI mitigation, obtained by spreading the energy spectrum of the output voltage, has been shown. Moreover, the benefits of chaotic PWM in terms of the converter efficiency has been demonstrated.
Comparisons of Space-Vector Modulation and Carrier-Based Modulation of Multilevel Inverter

This paper studies the relations of space-vector modulation (SVM) and carrier-based pulse-width modulation (PWM) for multilevel inverter. The PWMs' generation of SVM can be achieved by carrier-based PWM scheme, but the modulated wave of SVM is acquired by vectors' calculations and switching-states' selection. Based on different selection of redundant switching-states, there are many types of SVM modulated waves, some of which can function equivalently through proper selection of common-mode injections in the case of carrier-based PWM, the others have more freedoms in switching-states' selection than carrier-based PWM. Selection of more switching-states in SVM is propitious to optimize the output voltage, balance the dc power and so on. Then an improved PWM scheme is proposed based on the modulation waves of three-level SVM, which reserves the main advantages of SVM, and can be achieved easily. Finally, a five-level test circuit is built to verify this PWM scheme.
Dynamic Closed-Loop Supply Chain Model with Product Remanufacturing

A dynamic closed-loop supply chain model with product remanufacturing is proposed. In the closed-loop supply chain system, used-product return rate has dynamic characteristics. The collecting efforts in this period would directly affect the return rate to increase or decrease compared to the last period. By build the differential equation about product return rate, whose variation velocity is determined by investment in the reverse channel, dynamic model of manufacturer collecting used product is developed. The optimal control strategies of both manufacturer and retailer are found by the differential game approach. The optimal strategies and optimal profit of both manufacturer and retailer are analyzed.
Marsh & Mclennan Companies

SUBJECT AREAS: Reputational risk, conflicts of interest, managing financial conglomerates CASE SETTINGS: United States and global, 2003-05 This case describes professional conduct and conflict of interest problems encountered by Marsh & McLennan Companies (MMC) in its three major business units during 2003-05, and traces the disclosure announcement-effects on the share price. Issues raised include tracking and valuing reputational risk exposures, managing complexity, industry practices and firm-wide strategy.
Immunohistochemical differentiation of metastatic breast carcinomas from metastatic adenocarcinomas of other common primary sites

To test the possibility of immunohistochemical differentiation of cytostatically treatable metastatic breast carcinomas from other metastatic adenocarcinomas of unknown primary site, we studied a total of 328 metastatic adenocarcinomas including 35 bronchogenic, 26 pancreatic, 25 colonic, 39 gastric, 45 renal, 29 ovarian and 129 breast carcinomas with a panel of 13 commercially available monoclonal antibodies. The expression of gross cystic disease fluid protein 15 and/or oestrogen or progesterone receptors had a sensitivity of 0.83, a specificity of 0.93 and a predictive accuracy of 0.92 for carcinomas of the breast against all other carcinomas. Excluding ovarian carcinomas, this combination had a sensitivity, specificity and predictive accuracy for mammary carcinomas of 0.83, 0.98 and 0.98, respectively. Carcinoembryonic antigen and/or cytokeratin 20 identified bronchogenic, gastric, pancreatic and colorectal carcinomas versus breast carcinomas lacking gross cystic disease fluid protein 15 and oestrogen or progesterone receptors with a sensitivity, specificity and predictive accuracy of 0.82, 0.99 and 0.95, respectively. Vimentin differentiates renal cell carcinomas from gross cystic disease fluid protein 15 and oestrogen or progesterone receptor negative breast carcinomas with a sensitivity, specificity and predictive accuracy of 0.93, 0.82 and 0.84. Thus, it should be possible to differentiate most metastatic mammary carcinomas from metastatic adenocarcinomas of other common primary sites, even if the former lack expression of gross cystic disease fluid protein 15 and oestrogen or progesterone receptors.
Suppression of ethanol responding by centrally administered CTOP and naltrindole in AA and Wistar rats.

BACKGROUND Both mu- and delta-opioid receptors have been implicated in the reinforcing actions of ethanol. However, selective opioid receptor antagonists have not altered ethanol intake in all rodent strains consistently, which suggests that genotype may modulate their suppressive effects. Therefore, we tested the effects of the selective mu-antagonist D-Pen-Cys-Tyr-D-Trp-Orn-Thr-Pen-Thr-NH2 (CTOP) and the selective delta-antagonist naltrindole in both high-drinking AA (Alko, Alcohol) and heterogeneous Wistar rats. METHODS AA and Wistar rats were trained to respond for ethanol (10% w/v) in a two-lever operant condition by using a saccharin fading procedure. After stable baseline responding was established, rats were implanted stereotaxically either with a guide cannula above the lateral ventricle or with bilateral cannulas above the nucleus accumbens, basolateral amygdala, or ventral tegmental area. After postoperative recovery, AA and Wistar animals were tested after intracerebroventricular microinjections of either CTOP (0-3 microg) or naltrindole (0-30 microg) or subcutaneous injections of naloxone (0-1 g/kg), which was used as a reference antagonist. Effects of intracerebral microinjections of CTOP and naltrindole (both 0-500 ng) were tested only in Wistar rats. RESULTS Subcutaneous naloxone and intracerebroventricular CTOP and naltrindole suppressed ethanol self-administration in a similar manner in AA and Wistar rats. Cumulative response patterns indicated that naloxone and naltrindole had no effect on the initiation of responding but suppressed it later during the session, whereas CTOP also affected initiation. In Wistar rats, naltrindole microinjections into both the nucleus accumbens and basolateral amygdala decreased ethanol responding, whereas CTOP was effective only in the amygdala. Injections of these antagonists into the ventral tegmental area had little effect on ethanol intake. CONCLUSIONS The results confirm previous results which showed that both mu- and delta-opioid receptors are involved in the regulation of ethanol self-administration and indicate that genetic differences between AA and Wistar rats produced by selection do not modify the effects of opioid antagonists. The nucleus accumbens and the basolateral amygdala may be important central sites for the mediation of their suppressive effects.
Fiqh Issues in Short Selling as Implemented in the Islamic Capital Market in Malaysia

Islamic capital market represents an assertion of Shariah principles in the capital market transactions where the market should be free from any elements or activities that are prohibited in Islam. The strict adherence to Shariah principles also implies that all financial instruments used by transacting parties in the capital market need to be Islamic. One of the most popular and commonly used financial instruments in conventional capital market is short selling. Many finance literature assert that short-selling provides liquidity, drives down overpriced stocks and generally increases efficiency of the markets. In general, the conventional short sale is selling a stock which investor does not actually own; a transaction which would clearly violate the general Islamic rule of 'do not sell what you do not own'. Nevertheless, the Shariah Advisory Council (SAC) of Malaysian Securities Commission has recently legalized the short selling instrument to be used in Islamic Capital Market in Malaysia. This paper, therefore aims to study fiqh issues surrounding the short selling instrument. Three main issues are specifically highlighted and discussed, namely the issue of baymadum (selling what the seller does not own), the eligibility of stock as object of a loan contract and benefiting from loan contract.
Corporate Venture Capital in the Context of Corporate Innovation

Abstract Corporate venture capital (CVC) programs have followed a strongly cyclical pattern in response to the ebbs and flows of the private and public equity markets. However, the role of these programs inside the firm has received far less study. What role do corporate venture programs play inside large corporations, beyond any financial returns they generate? Do these programs substitute for more traditional corporate investments, such as R&D spending, perhaps outsourcing some portion of a company’s innovation activities? Or do they complement internal R&D spending, and effectively stimulate additional corporate innovation activities? To examine these questions, we develop a novel dataset of US and selected foreign corporations that have initiated corporate venture capital investment programs since 1980. We then examine the R&D spending activities of these firms, prior to and immediately after the onset of CVC programs. We find that the existence of a CVC program is strongly and positively associated with the level of corporate R&D spending, and that this finding is robust to several alternate methods of estimation. We conclude that CVC investing should not be studied merely as an asset class within the public and private equity markets. The strategic dimensions of CVC deserve more attention within the larger context of corporate innovation activities. CVC investments can complement the actions of other corporate innovation initiatives, effects that are not measured in analyses of the financial returns of CVC portfolio investments.
Exploring the Appeal of Product Design: A Grounded, Value‐Based Model of Key Design Elements and Relationships*

Product design is increasingly being recognized as an important source of sustainable competitive advantage. Until recently, the domain of design has been loosely categorized as “form and function” issues. However, as this paper will explore, product design deals with a much richer range of issues, many of which have not been considered in the marketing literature. To explore the domain and elements of design, the paper begins with two major goals: (1) to elicit the key dimensions of design and to develop an enriched language for the understanding and study of design; and (2) to integrate the design dimensions within a broader model that ties initial design goals to eventual psychological and behavioral responses from consumers. To achieve these ends, grounded theory development is used by conducting an extensive literature review, in-depth interviews, and an interactive object elicitation technique. Drawing from this rich source of qualitative information as well as diverse literature fields, a framework is proposed for the creation of design value in consumer products. This framework not only explores the domain of design but also highlights the important elements of design that go well beyond the cliched form and function issues. The resulting model reflects specific marketplace and organizational constraints that may help or impede the conversion of designer goals to so-called design levers. These levers are used to convey three types of values to consumers: rational, kinesthetic, and emotional. The framework then explains how and when these different values may be perceived by the consumer. Within this framework, testable research propositions and specific directions for future design-based research are also offered. Beyond its potential to spur marketing and new product development (NPD) management thought, the framework offered here represents a significant contribution to the field of design, which has historically been represented as a highly fragmented body of knowledge. Formalizing this framework should help overcome perhaps the largest obstacle to date to marketing-related and NPD-related research in this area—the lack of a detailed and consistent nomological view of the scope of design dimensions including testable linkages. Design has become an important tool that can be used by managers to develop dominant brands with lasting advantages. This research lends the NPD manager and the marketing manager better insights in into how this increasingly popular focus can be used to influence consumer behavior and firm success. “Design may be our top unexploited competitive edge. ” Tom Peters, 2004 (cover review of Norman, 2004) “We don't have a good language to talk about [design]. In most people's vocabularies, design means veneer. … But to me, nothing could be further from the meaning of design. Design is the fundamental soul of a man-made creation. ” Steve Jobs, Apple Computers
Zyxin: Zinc fingers at sites of cell adhesion

Zyxin is a low abundance phosphoprotein that is localized at sites of cell‐substratum adhesion in fibroblasts. Zyxin displays the architectural features of an intracellular signal transducer. The protein exhibits an extensive proline‐rich domain, a nuclear export signal and three copies of the LIM motif, a double zinc‐finger domain found in many proteins that play central roles in regulation of cell differentiation. Zyxin interacts with α‐actinin, members of the cysteine‐rich protein (CRP) family, proteins that display Src homology 3 (SH3) domains and Ena/VASP family members. Zyxin and its partners have been implicated in the spatial control of actin filament assembly as well as in pathways important for cell differentiation. Based on its repertoire of binding partners and its behavior, zyxin may serve as a scaffold for the assembly of multimeric protein machines that function in the nucleus and at sites of cell adhesion.
EXAMINING THE EFFECTS OF SENIOR EXECUTIVES' PERCEIVED ENVIRONMENTAL UNCERTAINTY ON THE STRATEGIC FUNCTIONS OF CONSTRUCTION FIRMS

Insofar as the dynamic interaction between construction firms and their external environment is concerned, little empirical work has been done to examine how the external environment as it is perceived by senior executives affect the way firms operate. Results from 526 firms across various construction-related sectors show a link exists between senior executives’ perceived environmental uncertainty and the kinds of activities or strategic functions that firms use. Results also show that while the day-to-day firm support activities are not generally affected by differences in perceived managerial environmental uncertainty, firms do not seem to consistently put more emphasis on strategic functions like long-range planning process, and R&D activities even when the perceived environmental uncertainty is high. The contradictory results indicate that broader industry characteristics might be at play in influencing this lack of innovativeness by firms to pursue high-end strategic functions that could potentially improve the competitiveness of the industry.
La comunicación publicitaria se pone de moda: branded content y fashion films

Changes experienced by communication industry in recent years, among other reasons due to the rise of social networks, have turned contents, information or entertainment, into the touchstone for advertising message to reach its audience. The effort made by advertisers to have a defined content strategy for their presence in social media or the new communicative formats such as branded content are an example of advertainment being popular nowadays. This article focuses on branded content as well as another example of this trend: the fashion films, a new advertising genre that has erupted especially in the sectors of fashion and luxury products, with the goals of showing products in an original way and telling stories which are able to connect with your target audience.
What Makes French Employees So Happy with their Balance between Family and Work? The Impact of Firms' Family-friendly Policies

French fertility remains at a relative high level with respect to other countries in Europe. One explanation advanced is the family-friendly environment which allows mothers – even with young children – to continue working without mixed feelings. Furthermore, French people are satisfied with their balance between family and work: half are satisfied, one quarter very satisfied. Women are even a little more satisfied than men. A family-friendly environment is created through different mediums. By developing public childcare facilities, financial support for private childcare, parental leave, family allowances or advantageous taxation represent one wellestablished medium. French family policy is designed to help women to have the number of children they want while continuing to work (Toulemon et al. 2008). A second medium is that of social and cultural norms (Bernardi 2003) which ‘allow’ mothers to continue working full-time even with young children. France has an intermediate position in the ranking of countries according to traditional gendered family norms (see Figure 12.A.1 in the Appendix). Another medium that may help families to balance family and work is the workplace. Employers may contribute to the balance between family and work by being flexible about hours, by offering benefits in kind and/or financial benefits. The literature on the role of firms in work–life balance has been growing in recent years (Evans 2001, OECD 2002–2005). It shows that family-friendly programmes may contribute to enhancing job performance, reducing lateness, absenteeism, turnover or low job involvement. From the family point of view, a family-friendly work environment may help parents to juggle work and family schedules (MesmerMagnus and Viswesvaran 2006) which will enhance satisfaction with work–family balance. However, there are huge differences between firms in terms of familyfriendly benefits and services, according to the size and gender composition of the workforce and the economic sector (Lefèvre et al. 2008). These differences result in large inequalities between individuals depending upon where they work.
Food sector SMEs and innovation types

Purpose – This article aims to offer insights into the range of innovations in food sector SMEs, and demonstrate the way in which managers classify their innovations on the basis of Francis and Bessant's classification of innovations into the following four types: product, process, position, and paradigm.Design/methodology/approach – As part of a larger questionnaire‐based survey on innovation in food sector SMEs, respondents were asked to provide examples of their recent innovations and to categorise them as product, process, position, or paradigm innovations.Findings – Food sector SMEs offered a wide range of examples of innovation. They were able to classify their innovations into product, process, position or paradigm innovations. Further, there is evidence that food sector SMEs are engaged in a range of innovation types, although a greater number of examples were offered for product innovation than for other types of innovation. Additionally, there is evidence of overlap and complementariness between.
The effect of internal marketing on organisational commitment among retail bank managers

This paper examines internal processes associated with delivering customer satisfaction focusing particularly on the relationship between the nature and extent of internal marketing and its outcome in terms of the level of organisational commitment on the part of employees. The concepts of internal marketing and organisational commitment are discussed, suitable measures are identified and research is conducted among managers of a retail bank. The findings confirm a significant relationship between internal marketing and organisational commitment. The relationship of internal marketing is most significant with the affective dimension of organisational commitment. Limitations of the research are noted and directions for future research are indicated.