Miracle-dz/UniFAR-FTUs huggingface dataset:
Essentials of Managerial Finance

PART I: INTRODUCTION TO MANAGERIAL FINANCE. 1. An Overview of Managerial Finance. PART II: ESSENTIAL CONCEPTS IN MANAGERIAL FINANCE. 2. Analysis of Financial Statements. 3. The Financial Markets and the Investment Banking Process. 4. The Time Value of Money. PART III: VALUATION--FINANCIAL ASSETS. 5. The Cost of Money (Interest Rates). 6. Bonds--Characteristics and Valuation. 7. Stocks--Characteristics and Valuation. 8. Risk and Rates of Return. PART IV: VALUATION--REAL ASSETS (CAPITAL BUDGETING). 9. Capital Budgeting Techniques. 10. Project Cash Flows and Risk. PART V: COST OF CAPITAL, LEVERAGE, AND DIVIDEND POLICY. 11. The Cost of Capital. 12. Capital Structure. 13. Dividend Policy. PART VI: WORKING CAPITAL MANAGEMENT. 14. Working Capital Policy. 15. Managing Short-Term Assets. 16. Managing Short-Term Liabilities (Financing). PART VII: STRATEGIC PLANNING AND FINANCING DECISIONS. 17. Financial Planning and Control. 18. Alternative Financing Arrangements and Corporate Restructuring. Appendix A Mathematical Tables. Appendix B Solutions to Self-Test Problems. Appendix C Answers to End-of-Chapter Problems. Appendix D Selected Equations.
Consumers' response to ambush marketing activities

Owing to the high sponsorship fees and category exclusivity of sponsorship rights in the major events, ambush marketing activities are increasingly planned and practiced in order to capitalize on the benefits associated with the event. As a result, the integrity of the sponsorship‘s rights is broken and the sponsor‘s investment is undermined, which has the potential to threaten the financial viability of the events. In order to maintain event integrity and protect official sponsors from attack by ambushers, the International Olympic Committee introduced a "Name and Shame" campaign to create public awareness of companies‘ ambushing efforts. This study aims to explore consumers‘ response to ambush marketing disclosure by using a survey questionnaire approach. Balance theory and attribution theory are incorporated into an integrated model illustrating how the factors, including the event-related factor (event involvement), the sponsor-related factor (consumer attitude towards the sponsor), the ambusher-related factor (prior brand knowledge and perceived corporate social responsibility), and consumers‘ perceived motives for sponsorship and ambush marketing, have an impact on the degree of blame consumers place on ambushing attempts and thus their attitudes towards ambushing companies. Eight hundred questionnaires were collected in the UK and structural equation modelling was adopted to analyse the data. The model was tested respectively under two different types of ambushing contexts, that is, predatory ambushing (n=400) and associative ambushing (n=400). In both contexts, the results shows that event involvement and consumer attitude towards the sponsor have a positive influence on consumer blame, while prior brand knowledge of the ambusher are negatively related to consumer blame. However, consumers‘ perceived CSR of the ambusher can negatively influence consumer blame only in an associative ambushing context, but not in a predatory ambushing context. In addition, consumers‘ perceived motives are confirmed to play a critical role in affecting consumers‘ response to a company‘s ambushing practice.
Augmented hypoxic ventilatory response in men at altitude.

To test the hypothesis that the hypoxic ventilatory response (HVR) of an individual is a constant unaffected by acclimatization, isocapnic 5-min step HVR, as delta VI/delta SaO2 (l.min-1.%-1, where VI is inspired ventilation and SaO2 is arterial O2 saturation), was tested in six normal males at sea level (SL), after 1-5 days at 3,810-m altitude (AL1-3), and three times over 1 wk after altitude exposure (PAL1-3). Equal medullary central ventilatory drive was sought at both altitudes by testing HVR after greater than 15 min of hyperoxia to eliminate possible ambient hypoxic ventilatory depression (HVD), choosing for isocapnia a P'CO2 (end tidal) elevated sufficiently to drive hyperoxic VI to 140 ml.kg-1.min-1. Mean P'CO2 was 45.4 +/- 1.7 Torr at SL and 33.3 +/- 1.8 Torr on AL3, compared with the respective resting control end-tidal PCO2 of 42.3 +/- 2.0 and 30.8 +/- 2.6 Torr. SL HVR of 0.91 +/- 0.38 was unchanged on AL1 (30 +/- 18 h) at 1.04 +/- 0.37 but rose (P less than 0.05) to 1.27 +/- 0.57 on AL2 (3.2 +/- 0.8 days) and 1.46 +/- 0.59 on AL3 (4.8 +/- 0.4 days) and remained high on PAL1 at 1.44 +/- 0.54 and PAL2 at 1.37 +/- 0.78 but not on PAL3 (days 4-7). HVR was independent of test SaO2 (range 60-90%). Hyperoxic HCVR (CO2 response) was increased on AL3 and PAL1. Arterial pH at congruent to 65% SaO2 was 7.378 +/- 0.019 at SL, 7.44 +/- 0.018 on AL2, and 7.412 +/- 0.023 on AL3. (ABSTRACT TRUNCATED AT 250 WORDS)
The Relationship Between Working Capital Management and Profitablity of Listed Manufacturing Companies in Ghana

This study examines the effect of working capital management on the profitability of companies listed on the Ghana Stock Exchange. Secondary data from the Ghana Stock Exchange on manufacturing companies within the Accra metropolis was used to examine whether working capital management influence the profitability of manufacturing companies in the country. The study found out that, the major component of working capital management such as inventory days, account payable and cash conversion cycle have influence on the profitability of manufacturing companies. The study recommended that, manufacturing companies should adopt efficient and effective ways of efficiently managing these components of working capital management.
Review: Unraveling Lyme Disease

Lyme disease, caused by spirochetes of the Borrelia burgdorferi sensu lato complex (hereafter referred to as Lyme borrelia), is the most common tick-borne infection in the northern hemisphere (1). The potential for the infection to cause arthritis led to its recognition as a clinical entity in 1975 (2), and since then, the number of reported cases has steadily increased in the United States and elsewhere. The Centers for Disease Control and Prevention (CDC) estimates the annual case incidence of Lyme disease in the United States is ~300,000, ten-fold more than the number reported by physicians. This review is intended to provide rheumatologists with a current understanding of North American Lyme disease, with emphasis on arthritis pathogenesis and expected outcomes from treatment.
Current Controversies With Recent Cholesterol Treatment Guidelines

Several guidelines and expert recommendations have been published recently regarding the prevention and treatment of atherosclerotic cardiovascular disease (ASCVD) risk. The American College of Cardiology/American Heart Association (ACC/AHA) guidelines recommend a drastic paradigm change in the treatment of cholesterol where treatment, based on level of cardiovascular risk, is based around using a fixed statin intensity therapy. This approach is endorsed by the American Diabetes Association. However, recommendations by the National Lipid Association (NLA) consist of the traditional approach of titrating therapy to achieve patient-specific lipoprotein targets. Despite the differences in overall approaches, the use of statin therapy as the cornerstone of treatment to reduce risk of cardiovascular events in at risk patients is a strong common theme. Clinicians should be aware of these differences, as they represent controversies with the overall treatment of ASCVD risk. Additional controversies related to the treatment of patients with ASCVD risk pertain to the role of nonstatin drugs and approaches to managing side effects. These topics are reviewed within this article and discuss implications for patient care.
A dual-polarized microstrip antenna array with port decoupling for MIMO systems

Utilization of multiport-antennas represents an appropriate way for the mitigation of multi-path fading in wireless communication systems. However, to obtain low correlation between the signals from different antenna ports and to prevent gain reduction by cross-talk, large antenna elements spacing is expected. Polarization diversity allows signal separation even with small antenna spacing. Although it is effective, polarization diversity alone does not suffice once the number of antennas exceeds the number of orthogonal polarizations. This paper presents an approach which combines a novel array concept with the use of dual polarization. The theory is verified by a compact dual polarized patch antenna array, which consists of four elements and a decoupling network.
PULSE-A time based Infovis Tool

There are many visualization tools available in infovis, but most of them are designed to display customized visualisations for specific data sets. PULSE is an approach to handle various time based data sets, no matter which problem domain is addressed. Therefore time based data is organized in streams of events, each having at least a name, starting time and duration. PULSE provides a basic interface to enable the user to compare, analyze and visualize such data by conerting XML-based input files into a zoomand panable visualisation. In this paper we want to discuss related work, then describe the design of PULSE and propose future improvements.
Use of positron emission tomography for response assessment of lymphoma: consensus of the Imaging Subcommittee of International Harmonization Project in Lymphoma.

PURPOSE To develop guidelines for performing and interpreting positron emission tomography (PET) imaging for treatment assessment in patients with lymphoma both in clinical practice and in clinical trials. METHODS An International Harmonization Project (IHP) was convened to discuss standardization of clinical trial parameters in lymphoma. An imaging subcommittee developed consensus recommendations based on published PET literature and the collective expertise of its members in the use of PET in lymphoma. Only recommendations subsequently endorsed by all IHP subcommittees were adopted. RECOMMENDATIONS PET after completion of therapy should be performed at least 3 weeks, and preferably at 6 to 8 weeks, after chemotherapy or chemoimmunotherapy, and 8 to 12 weeks after radiation or chemoradiotherapy. Visual assessment alone is adequate for interpreting PET findings as positive or negative when assessing response after completion of therapy. Mediastinal blood pool activity is recommended as the reference background activity to define PET positivity for a residual mass > or = 2 cm in greatest transverse diameter, regardless of its location. A smaller residual mass or a normal sized lymph node (ie, < or = 1 x 1 cm in diameter) should be considered positive if its activity is above that of the surrounding background. Specific criteria for defining PET positivity in the liver, spleen, lung, and bone marrow are also proposed. Use of attenuation-corrected PET is strongly encouraged. Use of PET for treatment monitoring during a course of therapy should only be done in a clinical trial or as part of a prospective registry.
Relationship Management versus Brand Management in SME Business-to-Business Marketing

The Working Paper series is intended for rapid dissemination of research results, work-in-progress, innovative teaching methods, etc., at the pre-publication stage. Comments are welcomed and should be addressed to the individual author(s). It should be remembered that papers in this series are often provisional and comments and/or citation should take account of this.
Risk Relevance of Comprehensive Income

We examine the volatility and risk relevance of three income measures: net income, comprehensive income, and comprehensive income adjusted for asset revaluations for a sample of 79 New Zealand non-financial firms from 2003-2008. Comprehensive income is more volatile than net income and adjusted comprehensive income. There is a strong positive correlation between the three income volatility measures and market risk. However, the volatility of comprehensive income incremental to net income is not related to market risk. Furthermore, the incremental volatility of comprehensive income does not modify the pricing of net income. The results have policy implications for the IASB.
Chloroplast mRNA 3′‐end processing by a high molecular weight protein complex is regulated by nuclear encoded RNA binding proteins.

In the absence of efficient transcription termination correct 3′‐end processing is an essential step in the synthesis of stable chloroplast mRNAs in higher plants. We show here that 3′‐end processing in vitro involves endonucleolytic cleavage downstream from the mature terminus, followed by exonucleolytic processing to a stem‐loop within the 3′‐untranslated region. These processing steps require a high molecular weight complex that contains both endoribonucleases and an exoribonuclease. In the presence of ancillary RNA binding proteins the complex correctly processes the 3′‐end of precursor RNA. In the absence of these ancillary proteins 3′‐end maturation is prevented and plastid mRNAs are degraded. Based on these results we propose a novel mechanism for the regulation of mRNA 3′‐end processing and stability in chloroplasts.
Intersections of multiple cone classes for signal modeling and detection

The use of cone classes for signal detection and estimation is relatively new. Cone classes and the cone detector have shown potential as a viable alternative to subspace detection. The addition of new quadratic forms that model a wider range of signal characteristics, and the extension to using intersections of single cones, now makes it possible to apply cone classes to a wider range of practical problems. These extensions have resulted in a number of different types of intersection classes. Each type requires a different algorithm to implement the generalized likelihood ratio test (GLRT) used for signal detection. The authors classify these types and outline the possible solutions to implement the GLRT. New examples of signal classes modeled using cones are also given.
Rescheduling of distressed debt and business risk targeting ex ante the reorganization

This article reconsiders the rescheduling of distressed debt by including the period preceding the financial reorganization in the analysis. We develop a sequential contingent claim analysis where equity holders take advantage of their position ex ante the default. We reveal situations where the equity price is a concave function of the firm’s assets volatility. The optimal strategy for equity holders consists in targeting a specific business risk level. This in turn leads either to an upward risk shifting or to some risk avoidance before default; this does not necessary imply opportunity costs for creditors. We finally appreciate the economic significance of these latter costs and address the possible crossed influence of stake holders before and at the reorganization.
Financing Mechanisms and R&D Investment

This paper analyzes how financial institutions affect efficiency in R&-D investments by providing a new contractual foundation for soft budget constraints. We show those inefficient elements (informational asymmetries and conflicts of interest among co-investors) in multi-investor financing can be used as, a commitment device to stop bad projects which are discovered ex post. In the case of single investors financing (such as internal financing). However, the commitment device does not exist. Our theory predicts that optimally many investors should finance an R&-D project if there are high uncertainties. Otherwise, internal financial preferable. In addition, an institutional cost affects firm decisions and efficiency in R&D investments.
A RAPID LUTEINIZING HORMONE RADIOIMMUNOASSAY FOR THE PREDICTION OF OVULATION

A rapid luteinizing hormone (LH) radioimmunoassay (total time 4 h) has been developed and used to measure the preovulatory LH surge in 22 patients. Ovulation, assessed by laparoscopy or mini laparotomy, did not occur until at least 32 h after the start of the LH surge. This rapid LH radioimmunoassay provides a simple method of predicting ovulation for the correct timing of oocyte collection or artificial insemination.
TSG-6 as a biomarker to predict efficacy of human mesenchymal stem/progenitor cells (hMSCs) in modulating sterile inflammation in vivo

Significance The clinical trials with human mesenchymal stem/progenitor cells (hMSCs) from bone marrow and other tissues are proceeding even though cultures of the cells are heterogeneous and there is large variability among preparations of hMSCs due to differences among donors, culture conditions, and inconsistent tissue sampling. However, there is currently no in vitro bioassay for the evaluation of hMSC efficacy in vivo. Therefore, the value of the data obtained from current clinical trials may well be compromised by variations in the quality of the hMSCs used. This study provides, to our knowledge, the first biomarker that can predict the efficacy of hMSCs in suppressing sterile inflammation in vivo. Human mesenchymal stem/progenitor cells (hMSCs) from bone marrow and other tissues are currently being administered to large numbers of patients even though there are no biomarkers that accurately predict their efficacy in vivo. Using a mouse model of chemical injury of the cornea, we found that bone-marrow–derived hMSCs isolated from different donors varied widely in their efficacy in modulating sterile inflammation. Importantly, RT-PCR assays of hMSCs for the inflammation-modulating protein TSG-6 expressed by the TNFα-stimulated gene 6 (TSG-6 or TNFAIP6) predicted their efficacy in sterile inflammation models for corneal injury, sterile peritonitis, and bleomycin-induced lung injury. In contrast, the levels of TSG-6 mRNA were negatively correlated with their potential for osteogenic differentiation in vitro and poorly correlated with other criteria for evaluating hMSCs. Also, a survey of a small cohort suggested that hMSCs from female donors compared with male donors more effectively suppressed sterile inflammation, expressed higher levels of TSG-6, and had slightly less osteogenic potential.
Strategic Decision Making in Small Family Firms: An Empirical Investigation

Family businesses play a significant role in the national economy. Despite their importance, little attention has been paid to strategic decision making in these firms. This research examines strategic decision making in 74 small family firms. In addition to the firm's internal and external factors traditionally acknowledged in strategy research, strategic decisions in family firms were found to be significantly influenced by family considerations. This finding underscores the unique characteristics of family firms. Based on the research findings a conceptual framework of strategic decision making in family firms is offered.
Effect of Troglitazone on Endothelial Function in Type 2 Diabetic Patients

Summary Lysophosphatidylcholine (lysoPC), a com-ponent of oxidized low-density lipoprotein cholesterol (LDL-C), has been reported to impair nitric oxide production and endothelium-dependent vasorelaxation. The effects of troglitazone (CAS 97322-87-7), which is an antidiabetic agent with antioxidant properties, on serum levels of lysoPC and nitrite/nitrate (NOx) have been studied. Eight patients with Type 2 diabetes (non-insulin dependent diabetes mellitus, NIDDM) were studied (age: 61.5 ± 2.8 years; diabetes duration: 10.2 ±1.6 years). They were additionally given troglitazone (200 mg once daily) since their fasting plasma glucose (FPG) and HbA1c levels had been increased in spite of conventional medications. Before and after 12 weeks of treatment with troglitazone their blood pressure, FPG, HbA1c, lipid profiles and NOx were measured. Troglitazone treatment had a slight depressor effect (decreasing the blood pressure from 133 ± 5/72 ± 3 to 127 ± 4/68 ± 1 mmHg; p < 0.05). FPG and HbA1c were significantly decreased with the therapy (181 ± 10 to 160 ± 10 mg/dl; p < 0.05 and 9.1 ± 0.6 to 8.1 ± 0.5 %; p < 0.05, respectively). In contrast, total cholesterol, triglyceride, high-density lipoprotein cholesterol, and LDL-C were maintained within normal limits throughout the study. Although lysoPC and NOx levels were not altered, a negative correlation between lysoPC and NOx levels was observed. These results suggest that troglitazone is a beneficial agent improving FPG and HbA1c levels in NIDDM patients, while its effects on serum lysoPC and NOx levels, at least for 12 weeks, seem to be minimal.
Functional Role of p38 Mitogen Activated Protein Kinase in Platelet Activation induced by a Thromboxane A2 Analogue and by 8-iso-prostaglandin F2 α

Summary We investigated similarities in the signaling pathways elicited by the F2 isoprostane 8-iso-PGF2α and by low doses of U46619 to induce platelet activation. Both 0.01-0.1 µmol/L U46619 and 0.01-1 µmol/L 8-isoPGF2α triggered shape change and filopodia extension, as well as adhesion to immobilized fibrinogen of washed platelets. At these doses the two platelet agonists failed to trigger secretion and aggregation, which were however induced by higher doses of U46619 (0.1-1 µmol/L). SB203580 (1-10 µmol/L), a specific inhibitor of the p38 mitogen activated protein (MAP) kinase blunted platelet shape change and adhesion induced by 0.05-1 µmol/L 8-iso-PGF2α and by 0.01 µmol/L U46619. These platelet responses were also inhibited by 20 µmol/L cytochalasin D, an inhibitor of actin polymerization, and 50 µmol/L piceatannol, an inhibitor of the Syk tyrosine kinases. Both 8-iso-PGF2α and U46619-induced p38 MAP kinase phosphorylation in suspended platelets and this was inhibited by piceatannol, indicating that Syk activation occurs upstream p38 MAP kinase phosphorylation. These findings suggest that the signaling pathway triggered by both 8-iso-PGF2α and low concentrations of U46619 to induce platelet adhesion and shape change implicates Syk, the p38 MAP kinase, and actin polymerization.
Laparoscopic Sleeve Gastrectomy in Children Younger Than 14 Years: Refuting the Concerns

Objective:To evaluate the effect of laparoscopic sleeve gastrectomy (LSG) on growth in children younger than 14 years in a matched control study. Background:Debatable concerns result in denying young children access to bariatric surgery. Methods:Our multidisciplinary program database was used to extract data of young nonsyndromic children (age ⩽14 years) who underwent LSG. Patients were age, sex, and height z-score matched with those on nonsurgical weight management, and their results were compared with those of older adolescents (age > 14 years) who underwent LSG. Generalized estimating equation analysis was done to assess growth. Results:One hundred sixteen children younger than 14 years (mean ± SD, 11.2 ± 2.5 years) underwent LSG. Compared with the 1:1 matched group of nonsurgical weight management, these children experienced significantly higher growth, gaining 0.9 mm more per month on average. Compared with 158 adolescents (age, 17.3 ± 2.0 years) who underwent LSG in our institution, children younger than 14 years had a significantly lower prevalence of comorbidities (P < 0.001) but similar resolution rates (P = 0.72–0.99). There was no significant difference in the rate of complications (P = 0.77), and no mortality or significant morbidity was observed in any of the groups. Conclusions:This study challenges existing concerns regarding the safety and efficacy of bariatric surgery in prepubertal children. LSG is evidently safe and effective in this age group, resulting in significant weight loss, improved growth, and resolution of comorbidities without mortality or significant morbidity.
FULL MOMENT TENSOR ESTIMATES OF SEISMICITY OCCURRED AT MT. ETNA IN THE PERIOD 2005-2013

We computed the seismic moment tensor of the most energetic earthquakes (3.4 ≤ ML ≤ 4.8) occurred at Mt. Etna volcano in the period 2005-2013 and recorded by the broad-band network of Osservatorio Etneo (Fig.1). The aim was either to calculate robust focal mechanisms, or to have an independent estimate of the moment magnitude (Mw) but also to analyze the sources of non-double couple as possibly connected with the tectonic or volcanic dynamics of the volcano.