Miracle-dz/UniFAR-FTUs huggingface dataset:
Impact of SOX on Management Communication Behavior: An Examination of Selected Financial Firms

This paper investigates whether SOX has any impact on management communication behavior using Habermas’ norms of effective communicative action. In examining the MD&As of the annual reports from 1993 through 2012 (except 2002 and 2003) of 30 large companies in the financial sector, I find that SOX has a significant impact on management communication in their company disclosures with regard to all the Habermas’ norms except sincerity. SOX raises comprehensibility and truthfulness but lowers legitimacy as demonstrated by corporate management in their discussion and analysis of the firms’ operations. The results are significant even after controlling for the profitability, size and industry of the firms.
A phylogenetic analysis of three group I introns found in the nuclear small subunit ribosomal RNA gene of the ballistoconidiogenous anamorphic yeast-like fungus Tilletiopsis flava.

There are three group I introns in the nuclear small subunit ribosomal RNA gene (SSU rDNA) of the ballistoconidiogenous anamorphic yeast-like fungus Tilletiopsis flava JCM 5186. The size of these sequences were 325 nt (position 516), 335 nt (position 1199) and 437 nt (position 1506), respectively. The introns at position 516 (T.flav516) and position 1199 (T.flav1199) belonged to subgroup IB3, and that of position 1506 (T.flav1506) belonged to subgroup IC1. The results of comparison with other group I introns found in SSU rDNA of eucaryotes showed that the positions 516 and 1199 were common positions to IB3 group I introns of fungi and green algae, and that positions 943, 1506 and 1512 were those to IC1 group I introns of fungi, and green and red algae. It is indicated that the insertion position of introns have close relationship with the nature of the subgroup to which they belonged. For phylogenetic analysis, we employed 9 IB3 introns, in which 7 were at position 516 and 2 were at position 1199, and 25 IC1 introns. The maximum likelihood tree based on the conserved region alignment showed that group I introns of subgroup IB3 were phylogenetically distant from those of subgroup IC1. T.flav516 (basidiomycete) constituted a subcluster with R.dacr516 (basidiomycete) and M.albo516 (ascomycete). T. flav1199 was located at the closer position of C.chlo1199 (green alga) than other IB3 introns at position 516. T.flav1506 was located at the subcluster, which was constituted by the 1506 introns found in SSU rDNA of fungi (B.yama1506, P.cari1506, and P.inou1506) and those of green algae (C.elli1506, C.mira1506, G.spir1506, and M.sacl1506) with IC1 introns at the position 1512 (D.parv1512 and C.sacc1512). The analysis of flanking regions showed that both 5' and 3' flanking sequences were well conserved in each insertion site, and indicated that the ancestors of the intron at different site had been inherited from the different origin. Therefore, the two IB3 introns found positions 516 and 1199, T.flav516 and T.flav1199, were supposed to have the independent ancestors. Our results supported the theory of the diversity of group I introns that group I introns had been transferred horizontally to the distinct insertion site, and were inherited and diverged vertically.
Comparison Between Nominal and Real Indexation Systems of Dutch Pension Fund

This thesis compares the nominal and real indexation mechanisms in the Dutch pension system. To measure the asset and liability of the pension fund, a term structure is needed. We adopt the Vasicek model to estimate the current term structure. Then, we simulate the future stochastic term structures and wage index as well as the return on the assets. Using these simulation results as inputs, we establish a stylized pension fund and investigate how the pension assets, liabilities, and pension rights of the retirees evolve over time under both the nominal indexation system and the real indexation system. Furthermore, we compare the replacement rates and pension assets under both systems to see whether one system is superior to the other.
Experimentation and Analysis of Pulverized Coal Corona Charging Characteristics

The positive corona charging characteristic of floating pulverized-coal is carried out by means of high voltage heterogeneous electric field. The system of charging and measuring of pulverized-coal charge is designed for the structure of line-cylinder, its principle is to charge pulverized coal by positive corona discharge and measure the electric quantum of particles by Faraday cup. The electric charge-to-mass ratio(Q/M) of anthracite and high sulfur bituminous coal particles was measured for different pole positive voltage(15~27 KV), mean sieving particle size(63~237 Â? m), jet flow velocity(0.80~3.21 m/s) and powder feed concentration(2.23~22.53 kg/m 3 ), and obtained the regularity of pulverized coal's corona charge. By using orthogonal test, the thesis presents the best technological conditions of main influencing factors, including pole positive voltage, mean sieving particle size and powder feed concentration. The regression equation of Q/M is given with partial least square regression method applied to process the experimental data. The results provided a credibility overall of reference for thorough investigation for pulverized coal charge.
Differences in orientations between Western European and Chinese service organizations

Purpose – The purpose of this paper is to extend knowledge of differences between Western European and Chinese service organizations in typical manufacturing companies.Design/methodology/approach – The paper combines qualitative and quantitative research approaches. The qualitative study involved 23 minicases with Swiss manufacturing companies which operate a service organization in Western Europe and China. The results of the minicases were validated externally by using factor and discriminant analysis.Findings – The results suggest that the service orientation of corporate culture, human resource management and the entire organization is significantly lower in Chinese service organizations than in their Western European counterparts, leading to significantly lower financial service‐related performance outcomes.Research limitations/implications – For service management theorists, the findings suggest that increasing financial service‐related performance outcomes in China is affected to a high degree by C.
Effect of L-PRP treatment on wound healing after surgical skin incision in an experimental animal model

ABSTRACT Aim of the study: The aim of the study was to evaluate the effect of leukocyte- and platelet-rich plasma (L-PRP) treatment on a noncomplicated would healing after surgical skin incision in an experimental animal model. Materials and Methods: The blood from 64 male Wistar rats was used to prepare L-PRP before a transverse dorsal incision was made and consecutively closed. At the same time after the surgery was completed, autologous L-PRP in the rats from the L-PRP group (n = 32) and NaCl in the control group (n = 32) were injected subcutaneously into the wound. The examination included clinical observations, laboratory examination, and examination of biopsy specimens taken from sacrificed animals on the second, third, fourth, and sixth days after the surgery (histopathological examination, immunochemistry, molecular examination). Results: In all cases, no healing process complications were noted. The intergroup comparison revealed no statistically significant differences in terms of histopathological, immunohistochemical, and molecular examinations results. In the intragroup analysis, statistically significant differences were observed within each group between periods of observations in terms of immunohistochemical and molecular examinations results. Conclusions: L-PRP treatment does not significantly accelerate a noncomplicated wound healing after surgical skin incision in an experimental animal model.
Controversies in age estimation from developing teeth

Abstract Background: Numerous dental reference data exist to estimate age from developing permanent teeth. Aim: To compare the performance of reference data that provide a point estimate using the developing second molar. Methods: Performance of several methods estimating age using mandibular second molar formation was compared using the Maber test sample (age = 3–16) of 946 dental radiographs. Mean difference and mean absolute difference between dental and chronological ages were calculated. The percentage of individuals with mean absolute difference <1 year was counted across age group and tooth stage. Results for the choice of Demirjian or Moorrees tooth staging, pooled-sex, opposite sex reference data, selected stages (initial cusp tips, crown complete, root half and root complete) and statistical approaches were compared. Results: Tooth reference data conditioning on age, particularly probit mean age (age-at-transition) adapted for age prediction performed best. Results using sex-specific reference data, Moorrees stages and selected Moorrees stages were marginally better than other methods. No method performed well for ages 15 and 16 years. Conclusion: Adapted maturity data L9a and N25a reference data for this tooth performed best across age categories and tooth stages, with a mean absolute difference of 0.8 year.
Services Productivity and Trade Openness: Case of ASEAN

Using fixed effect and Generalised Method of Moments (GMM) estimations, this paper analyses the impacts of trade on the labour productivity of the services sector (at the four key sub-services sector levels: (i) wholesale, retail, and hotel; (ii) transport, storage, and communications; (iii) finance, insurance, and real estate; and (iv) community, social, and personal sectors) for five ASEAN countries—Indonesia, Malaysia, the Philippines, Singapore, and Thailand—from 1990 to 2005. The results show that more exposure to exports will improve labour productivity in the services sector in these countries. Based on input-output relationships, services play an important role as inputs in the manufacturing sector, which is notable in Indonesia, Malaysia, Singapore, and Thailand.
Diaquabis(nicotinamide-κN 1)bis(thiocyanato-κS)cobalt(II)

In the title compound, [Co(NCS)2(C6H6N2O)2(H2O)2], the CoII cation is located on an inversion centre and is coordinated by two thiocyanate anions, two nicotinamide molecules and two water molecules in a distorted N2O2S2 octahedral geometry. The amide group is twisted by 31.30 (16)° with respect to the pyridine ring. In the crystal, molecules are linked by O—H⋯O, O—H⋯S and N—H⋯S hydrogen bonds into a three-dimensional supramolecular network. Weak π–π stacking is observed between parallel pyridine rings of adjacent molecules, the centroid–centroid distance being 3.8270 (19) Å.
Market Power in the U.S. Commercial Banking Industry during the Deregulated Period

The structure of the U.S. commercial banking industry has undergone dramatic changes since the U.S. government began to deregulate the banking sector in the early 1990s onward. This study attempts to investigate market power in the U.S. commercial banking sector during and after that period, using the static and dynamic variant of Bresnahan-Lau model, respectively. In particular, panel unit root and panel cointegration technique are utilized to investigate the dynamic model. Our results suggest that the banking industry is highly competitive in the short run while it enjoys a certain level of market power in the long run. This implies that the deregulation policy has effectively encouraged orderly but benign competition among banks.
Using fuzzy set analysis to examine the determinants of repurchase intention and buyers ’ satisfaction in online group buying phenomenon

Online group buying is a new business strategy in Yogyakarta, Indonesia. The concept is to get low priced products or services with more volume of orders. Building on previous studies, I examined the effect of reputation, trust, and perceived quality of consumer satisfaction and repurchase intention using qualitative comparative analysis (QCA) fuzzy set. I also added new variables namely social media usage and peer-reference in social media. QCA is known by its function to assess and to analyze different combinations of causations and complexity. Related to consumer behavior, results supported previous studies that perceived website quality affects high consumer satisfaction in online group buying. Meanwhile, high repurchase intention is affected not only by perceived website quality but also by trust towards the vendors and sellers. The rest of the determinants are known to partially affect the outcomes. JEL Classification: D11, L81
Assessing Stakeholders’ Interests in Postal Security

The events of October 2010, where terrorists managed to get explosive devices onboard of three passenger aircrafts and two air freighters, demonstrated weaknesses of the international air cargo and airmail security. Ever since, postal security has gained interest among policymakers and authorities. This study augments the limited body of academic literature on the topic by demarcating areas of postal security, identifying relevant stakeholders in each area, and investigating why these stakeholders engage in postal security. Research is based on a case study on Swiss Post’s mail service.
Mutations in the connection domain of HIV-1 reverse transcriptase increase 3′-azido-3′-deoxythymidine resistance

We previously proposed that a balance between nucleotide excision and template RNA degradation plays an important role in nucleoside reverse transcriptase inhibitor (NRTI) resistance. To explore the predictions of this concept, we analyzed the role of patient-derived C-terminal domains of HIV-1 reverse transcriptase (RT) in NRTI resistance. We found that when the polymerase domain contained previously described thymidine analog resistance mutations, mutations in the connection domain increased resistance to 3′-azido-3′-deoxythymidine (AZT) from 11-fold to as much as 536-fold over wild-type RT. Mutational analysis showed that amino acid substitutions E312Q, G335C/D, N348I, A360I/V, V365I, and A376S were associated strongly with the observed increase in AZT resistance; several of these mutations also decreased RT template switching, suggesting that they alter the predicted balance between nucleotide excision and template RNA degradation. These results indicate that mutations in the C-terminal domain of RT significantly enhance clinical NRTI resistance and should be considered in genotypic and phenotypic drug resistance studies.
The Disposition Effect and Momentum: Evidence from Norwegian Household Investors

Using a novel investor accounts dataset from Norway, I find that household investors are particularly likely to sell stocks when they experience a capital gain between 0% and 5%. The likelihood of a sale falls quickly both below and above this range; big losses and big gains are equally unlikely to trigger a sale. Thus, the disposition eff ect is driven by sales close to break-even, rather than a monotonically increasing relation between current capital gain and the likelihood of a sale. I also find that this household investor trading pattern contributes to momentum in small cap stocks.
Attenuated West Nile Virus Mutant NS1130-132QQA/175A/207A Exhibits Virus-Induced Ultrastructural Changes and Accumulation of Protein in the Endoplasmic Reticulum

ABSTRACT We have previously shown that ablation of the three N-linked glycosylation sites in the West Nile virus NS1 protein completely attenuates mouse neuroinvasiveness (≥1,000,000 PFU). Here, we compared the replication of the NS1130-132QQA/175A/207A mutant to that of the parental NY99 strain in monkey kidney Vero cells. The results suggest that the mechanism of attenuation is a lack of NS1 glycosylation, which blocks efficient replication, maturation, and NS1 secretion from the endoplasmic reticulum and results in changes to the virus-induced ultrastructure.
Strategic thinking leading to private brand strategy that caters for customers shopping preferences in retail marketing

This study proposes a private brand strategy for retail marketing through brand equity to explore customers’ shopping preferences and it uses structural equation model to analyze the model’s appropriateness. There are two kinds of cross-categories articles employed as the bases of a questionnaire for respondents; they include household papers and soft drinks. This study proceeds with convenient samples along with a face-to-face questionnaire in stores and also chooses consumers shopping in Carrefour, RT-Mart, and Taisuco hypermarket as samples. This proposed model displays the rigorous and robust method of SEM, and the statistically significant level of the model fits into the Likert scales (GFI = 0.947, CFI = 0.975). It reveals that private brands retail channels should focus on a private brands strategy that leads to brand equity, if possible. If the retailers offer a more complete PB strategy and bridge it with brand equity as a mediator, customers’ shopping preferences will be reflected on the store’s performance. Then, retailers can formalize a strategic retail channels’ power and property: getting PB, bridging and mapping PB. Key words: Private brand strategy, brand equity, customers’ shopping preference.
Annual Incidence of First Silent Stroke in the United States: A Preliminary Estimate

Background: Recent estimates of stroke incidence in the US range from 760,000 to 780,000 annually, however these estimates do not reflect the incidence of silent infarcts and hemorrhages. Since population-based studies indicate the prevalence of silent stroke is substantially higher than that of symptomatic stroke, estimates of stroke incidence based solely on symptomatic events may substantially underestimate the annual stroke burden. Methods: The prevalence of silent infarcts for different age strata were abstracted from two US population-based MRI studies, the Atherosclerosis Risk in Communities Study and the Cardiovascular Health Study. Similarly, first silent cerebral hemorrhage incidence rates were derived from population-based MRI prevalence observations in the Austrian Stroke Prevention Study. Prevalence observations in these studies and death rates from the US Census were inputted to calculate age-specific first silent MRI infarct and hemorrhage incidence. Age- specific incidence rates were projected onto 1998 US population age cohorts to calculate the annual burden of first silent MRI ischemic stroke and first silent MRI cerebral hemorrhage. Results: Estimated age-specific annual incidence rates (per 100,000) of persons experiencing first silent MRI infarct ranged from 1,600 in the age 30–39 stratum to 16,400 at ages 75–79. Estimated incidence rates of first silent MRI cerebral hemorrhage ranged from 180 in the ages 30–39 to 6,900 at age >85. Overall, the projected annual incidence in 1998 of US individuals experiencing first silent MRI infarct was 9,040,000, and first silent MRI hemorrhage 1,940,000. Conclusions: In 1998, more than 11 million persons experienced stroke in the US, in whom approximately 770,000 were symptomatic and 11 million were first-ever silent MRI infarcts or hemorrhages. These findings demonstrate the incidence of stroke is substantially higher than suggested by estimates based solely on clinically manifest events.
The Performance Characteristics of Canadian versus U.K. Exporters in Small and Medium Sized Firms

This paper compares the performance characteristics of a sample of 106 small and medium sized U.K. exporters with comparable data from 91 Canadian exporters. Successful export performance for firms in both countries was linked to application of business fundamentals such as customer service and the setting of planned market objectives. There were differences however. ■ Successful U.K. export performance was related to the use of direct sales dis- tribution, wide product offerings, long term distributor relations and a broad geographic market focus. Canadian firm's export performance was related to superior product characteristics and diversification of market focus.
Internationalisation and sport branding strategy: a French perception of the Big Four brands

Purpose – The purpose of this paper is to provide better understanding of potential foreign customers or satellite fans' perceptions of professional‐football brands, as this constitutes a necessary step toward setting up an internationalisation strategy to create a global professional‐sport brand.Design/methodology/approach – Twelve semi‐directed individual interviews with French satellite fans about how they perceive the English Big Four brands of Arsenal Football Club (FC), Chelsea FC, Liverpool FC and Manchester United are conducted.Findings – The paper found the common and specific features of each club's brand equity and the typical fans' perceptions of the clubs, which constitute major dimensions upon which the clubs are differentiated in the customers' minds. It also identified such key antecedents to building strong professional‐sport brand equity in the French market as the fit between the image, the values or both of the foreign club and the local club a fan supports.Research limitations/implica.
A new current mode constant on time control with ultrafast load transient response

These days inductor current ripple based `current mode constant on time (CMCOT)' control is widely used in voltage regulators (VRs) for its higher light load efficiency, higher bandwidth and simple compensation network. In today's VRs, high load current with very high slew rate is a very common requirement in microprocessor or memory applications. One issue of this ripple based CMCOT control is that, in the heavy load step up transient, inductor current increment becomes limited by on time (Ton) and minimum off time (Toff_min) ratio in each cycle, which can create large undershoot at the output. On the other hand, in the load step down case, if load change occurs at the beginning of the fixed Ton, a large overshoot can occur as well. For the multiphase operation case, its limited pulse overlapping capability is an issue at heavy load step up transient. States of art controllers add various nonlinear controls to the system to solve these issues. In this paper, a new charge based current mode control is proposed to improve the transient performance in CMCOT by naturally increasing or decreasing the on time in load step up or step down transient and by naturally overlapping these extended pulses in multiphase operation without adding any nonlinear control. The proposed concept is also extended to variable on-time variable off-time control to improve it transient performance. Simulation and test results of proposed control with CMCOT in standard VR platform are also presented in this paper.