Miracle-dz/UniFAR-FTUs huggingface dataset:
Dual class ownership structure and real earnings management

Dual class firms feature ownership structures where managers possess voting control far in excess of their cash flow rights. One view notes that as managerial control increases, their ability to expropriate minority shareholders increases. Therefore, they may engage in more earnings management in pursuit of their own interest. Another view notes that the concentrated voting rights can reduce the likelihood of managers being displaced in a hostile takeover. Therefore, managers can focus on long-term firm value and have less incentive to manipulate real short-term earnings. Taken together, the impact of dual class ownership structure on earnings management presents an empirical question. The empirical results in this study show that dual class firms on average have lower cash flow from operations when compared to single class firms. However, there is no significant difference in discretionary expenses or production costs between dual class firms and single class firms.
Openness and Equilibrium Determinacy Under Interest Rate Rules

This paper shows that the conditions under which inflation-targeting interest rate rules lead to equilibrium uniqueness in a small open economy in general differ from those in a closed economy. As the monetary authority adjusts nominal interest rates in response to inflation, the real interest rate changes. The overall effect of this change on aggregate demand has important implications for equilibrium determinacy. In an open economy, an increase in the real interest rate is transmitted to aggregate demand through an intertemporal substitution effect, as in a closed economy, but also through a terms of trade effect that is absent in the closed economy. These effects move aggregate demand in opposite directions. We find that, in a broad class of models, the conditions for local equilibrium uniqueness depend crucially on the degree of openness to international trade. Openness matters not only quantitatively, but also qualitatively.
Role of the I7 Protein in Proteolytic Processing of Vaccinia Virus Membrane and Core Components

ABSTRACT Certain core and membrane proteins of vaccinia virus undergo proteolytic cleavage at consensus AG/X sites. The processing of core proteins is coupled to morphogenesis and is inhibited by the drug rifampin, whereas processing of the A17 membrane protein occurs at an earlier stage of assembly and is unaffected by the drug. A temperature-sensitive mutant with a lesion in the I7L gene exhibits blocks in morphogenesis and in cleavage of core proteins. We found that the mutant also failed to cleave the A17 membrane protein. To further investigate the role of the putative I7 protease, we constructed a conditional lethal mutant in which the I7L gene was regulated by the Escherichia coli lac repressor. In the absence of an inducer, the synthesis of I7 was repressed, proteolytic processing of the A17 membrane protein and the L4 core protein was inhibited, and virus morphogenesis was blocked. Under these conditions, expression of the wild-type I7 protein in trans restored protein processing. In contrast, rescue did not occur when the putative protease active site residue histidine 241 or cysteine 328 of I7 was converted to alanine. The mutation of an authentic AG/A and an alternative AG/S motif of L4 prevented substrate cleavage. Similarly, when AG/X sites of A17 were mutated, I7-induced cleavages at the N and C termini failed to occur. In conclusion, we provide evidence that I7 is a viral protease that is required for AG/X-specific cleavages of viral membrane and core proteins, which occur at early and late stages of virus assembly, respectively.
Evidence on Incentive Effects of Subjective Performance Evaluations

The authors investigate the effect of managerial performance evaluation styles on employee work effort. Using panel data on 4,080 employees in a Swiss unit of an international company for the period 1999–2002, they test two hypotheses using paid and unpaid overtime work as effort indicators. The company applies two performance-based remuneration mechanisms: an individual “surprise” bonus and one in which salary is affected by the extent to which an individual has reached personalized targets. The authors hypothesize that effort is higher in departments in which individual performance evaluations are more flexible over time as well as when surprise bonuses are used more frequently. Both hypotheses are supported, and the estimated effects are substantial. Increases in rating flexibility or bonus payments by one standard deviation above the mean increase average overtime hours by more than 20%. The findings are robust and suggest that surprise bonuses and flexible performance evaluations over time provide effective incentives.
Consensus for Reform: The Mothers'-Pension Movement in the Progressive Era

Mothers' pensions, the precursor of today's aid to families with dependent children, achieved remarkable legislative success. Only workers in some private social agencies actively opposed this trailblazing assertion of governmental welfare responsibility. The movement synthesized common concerns about children, widows, and the home during the Progressive era. This consensus for reform permitted and sometimes encouraged the behavioral demands and the hostility to indigent males that still characterize the welfare system.
Evaluation of Modulation and Channel Coding Candidates for Adaptive Data Communication System

This paper evaluates at the various modulation and coding techniques suitable for adaptive data communication system. The techniques evaluated are applicable to HF spectrum. Examples of modulation and coding scheme that are evaluated include PACTOR I, PACTOR II, PACTOR III, GTOR and STANAG 4285. Analysis of system performance is made in the presence of AWGN with future extension for multipath fading conditions. Comparison will be made based on the bit-error rate (BER), packet-error rate (PER) and the throughput. In addition, the effective data rate for all the schemes is compared with the Shannon capacity limit to ensure the optimal utilization of the given channel bandwidth. The modulation and coding scheme that meets all of the above requirements will be used for future adaptive data communication system.
The Regulation of Public Procurement as a Key Element of European Economic Law

This article aims to investigate the regulation of public purchasing from an interdisciplinary perspective. It endeavours to provide its audience with the broad framework of the function of public procurement and public purchasing in the common market and the Member States, as well as the legal and socio-economic parameters which determine this newly regulated field. It also intends to enable its readers to understand and appreciate the impact of the liberalisation of public markets on the whole process of European integration, as it places the regulation of public procurement within the framework of the four freedoms, as well as within the EU’s key policies.
Methicillin-Resistant Staphylococcus aureus (MRSA) Detection: Comparison of Two Molecular Methods (IDI-MRSA PCR Assay and GenoType MRSA Direct PCR Assay) with Three Selective MRSA Agars (MRSA ID, MRSASelect, and CHROMagar MRSA) for Use with Infection-Control Swabs

ABSTRACT Methicillin-resistant Staphylococcus aureus (MRSA) is an increasing problem. Rapid detection of MRSA-colonized patients has the potential to limit spread of the organism. We evaluated the sensitivities and specificities of MRSA detection by two molecular methods (IDI-MRSA PCR assay and GenoType MRSA Direct PCR assay) and three selective MRSA agars (MRSA ID, MRSASelect, and CHROMagar MRSA), using 205 (101 nasal, 52 groin, and 52 axillary samples) samples from consecutive known MRSA-infected and/or -colonized patients. All detection methods had higher MRSA detection rates for nasal swabs than for axillary and groin swabs. Detection of MRSA by IDI-MRSA was the most sensitive method, independent of the site (94% for nasal samples, 80% for nonnasal samples, and 90% overall). The sensitivities of the GenoType MRSA Direct assay and the MRSA ID, MRSASelect, and CHROMagar MRSA agars with nasal swabs were 70%, 72%, 68%, and 75%, respectively. All detection methods had high specificities (95 to 99%), independent of the swab site. Extended incubation for a further 24 h with selective MRSA agars increased the detection of MRSA, with a corresponding decline in specificity secondary to a significant increase in false-positive results. There was a noticeable difference in test performance of the GenoType MRSA Direct assay in detection of MRSA (28/38 samples [74%]) compared with detection of nonmultiresistant MRSA (17/31 samples [55%]) (susceptible to two or more non-β-lactam antibiotics). This was not observed with selective MRSA agar plates or IDI-MRSA. Although it is more expensive, in addition to rapid turnaround times of 2 to 4 h, IDI-MRSA offers greater detection of MRSA colonization, independent of the swab site, than do conventional selective agars and GenoType MRSA Direct.
Aggregative query generation

This paper proposes an aggregative query generation which exploits a media document representation called feature term to create a query from multiple media examples, e.g. images. A feature term denotes an interval of one media feature dimension, such as a bin in colour histogram. This approach (1) can easily accumulate features from multiple query examples to generate an efficient query; (2) enables the exploration of text-based retrieval models for multimedia retrieval. Two criteria, minimised χ2 and maximised entropy, are proposed to optimise feature term selection. Two ranking functions, KL divergence and tf-idf based BM25 model, are used for relevance estimation. Experiments on the Corel photo collection demonstrate the effectiveness of feature terms.
Effect of a 12-Month Exercise Intervention on Patterns of Cellular Proliferation in Colonic Crypts: A Randomized Controlled Trial

Background: Colon crypt architecture and proliferation may be appropriate biomarkers for testing prevention interventions. A hypothesized mechanism for exercise-induced colon cancer risk reduction might be through alterations in colon crypt cell architecture and proliferation. Methods: Healthy, sedentary participants with a colonoscopy within the previous 3 years were recruited through gastroenterology practices and media. We randomly assigned 100 women and 102 men, ages 40 to 75 years, to a control group or a 12-month exercise intervention of moderate-to-vigorous aerobic exercise, 60 minutes per day, 6 days per week, and assessed change in number and relative position of Ki67-stained cells in colon mucosal crypts. Results: Exercisers did a mean 370 min/wk (men) and 295 min/wk (women) of exercise (seven dropped the intervention). In men, the mean height of Ki67-positive nuclei relative to total crypt height was related to amount of exercise, with changes from baseline of 0.0% (controls), +0.3% (exercisers <250 min/wk), −1.7% (exercisers 250-300 min/wk), and −2.4% (exercisers >300 min/wk; Ptrend = 0.03). In male exercisers whose cardiopulmonary fitness (VO2max) increased >5%, the mean height of Ki67-positive nuclei decreased by 2% versus 0.9% in other exercisers, and versus no change in controls (Ptrend = 0.05). Similar trends were observed in other proliferation markers. In women, increased amount of exercise or VO2max did not result in notable changes in proliferation markers. Conclusions: A 12-month moderate-to-vigorous intensity aerobic exercise intervention resulted in significant decreases in colon crypt cell proliferation indices in men who exercised a mean of ≥250 min/wk or whose VO2max increased by ≥5%. (Cancer Epidemiol Biomarkers Prev 2006;15(9):1588–97)
Reduction of neuromelanin-positive nigral volume in patients with MSA, PSP and CBD.

OBJECTIVE Diseases presenting extrapyramidal symptoms are accompanied by nigral cell loss. In the previous study, we demonstrated the reduction of the neuromelanin-positive volume of substantia nigra (SN) pars compacta (SNc) in patients with Parkinson's disease (PD) using 3-Tesla MRI. In the present study we investigated the neuromelanin-positive SNc volume in patients with the other parkinsonian disorders including multiple system atrophy (MSA), progressive supranuclear palsy (PSP) and corticobasal degeneration (CBD) and compared the results with those with PD, spinocerebellar ataxia (SCA) and controls. PATIENTS AND METHODS Axial T1-weighted (T1W) images were obtained with a 3-Tesla MRI scanner. The border of the neuromelanin-positive region of the SNc was traced manually on these images with a pentablet pointing device and the SNc volume was calculated. The SNc volumes of 28 patients with MSA, 11 patients with PSP and 10 patients with CBD were compared with those of 80 patients with PD, 9 patients with SCA and 54 patients who had suffered mild acute ischemic stroke as controls. The mean volumes for the left and right SN were used for statistical analyses. RESULTS The volumes of the neuromelanin-positive SNc region in patients with MSA, PSP and CBD, but not SCA were reduced to the same extent as PD patients compared with controls. CONCLUSION Reduced volume of the neuromelanin-positive SNc region of patients with MSA, PSP and CBD was detected by neuromelanin MR imaging. Volumetric evaluation of neuromelanin MR imaging may provide a biomarker of nigral degeneration in patients with MSA, PSP and CBD as in patients with PD.
Corporate Governance and the Cost of Capital: Evidence from Australian Companies

The authors examine a sample of large Australian companies over a 10‐year period with the aim of analyzing the role that firm‐level corporate governance mechanisms such as insider ownership and independent boards play in explaining a company's cost of capital. The Australian corporate system offers a unique environment for assessing the impact of corporate governance mechanisms. Australian companies have board structures and mechanisms that are similar in design to Anglo‐Saxon boards while offering a striking contrast to those of German and Japanese boards. At the same time, however, the Australian market for corporate control is much less active as a corrective mechanism against management entrenchment than its U.S. and U.K. counterparts, making the role of internal governance mechanisms potentially more important in Australia than elsewhere. The authors report that greater insider ownership, the presence of institutional blockholders, and independent boards are all associated with reductions in the perceived risk of a firm, thereby leading investors to demand lower rates of return on capital. In so doing, the study provides evidence of the important role of corporate governance in increasing corporate values.
Reliability and validity of a safety climate questionnaire.

BACKGROUND It is believed that improved safety culture/climate is a fundamental element to accident prevention. Therefore, development a scale to assess safety climate is a step towards accident control. The purpose of this study was to construct a Persian safety climate questionnaire. METHODS The study took place in Tehran and Esfahan oil refineries in Iran in 2010. An initial questionnaire was formed from two previous studies. This tool was translated to Persian based on back translation. The 61-item questionnaire was tested on operational staffs (N=324). Principle component analysis and Varimax with Kaiser Normalization was used to extract factors, in statistical software package SPSS 11.0. RESULTS The factors were obtained as Management Commitment to Safety and personnel collaboration 23 variables, 17.33 % of the variance, Safety communication five items, 6.97% of the variance, Supportive environment five items, 6.245% of the variance, Work Environment six items, 5.590% of the variance, Formal Training four items, 4.581% of the variance, Priority of Safety five items, 4.177% of the variance, Personal Priorities and Need for Safety three items, 3.333% of the variance. CONCLUSIONS Achievement of a valid and reliable safety climate tool may bring enormous benefits to the refineries. However, a reliable and valid tool to measure safety climate could be useful in other refineries. Moreover, the generic nature of the safety climate scale may grant its use for other workplaces.
A Comparison of Annual Common Stock Returns: 1871-1925 with 1926-85

Lawrence Fisher and James H. Lorie, and Roger G. Ibbotson and Rex A. Sinquefield have documented annual returns on common stocks since 1926. Prior to 1926, due to the work of the Cowles Commission, annual returns can be extended back to January 1871. This study utilizes Alfred Cowles's reconstruction of common stock returns to provide a comparison between the periods 1871-1925 and 1926-85. A comparable series of annual returns over the complete 115-year period is developed in both nominal and inflation-adjusted terms. The comparison of the two periods suggests that the inflation-adjusted return averages 6.6 percent with similar variability between the two periods. Copyright 1987 by the University of Chicago.
ReportFeasibility of Simultaneous Testicular Microdissection for Sperm Retrieval and Ipsilateral Testicular Tumor Resection in Azoospermic

Male infertility is known to be associated with testicular tumors (Honig et al, 1994). In one recent report (Nobert and Goldstein, 2001), at least a 16-fold increase in the risk of testicular cancer, with seminoma being the most prevalent one, has been reported to be associated with male infertility. Generally, the standard initial treatment for testicular mass, in view of its high likelihood of malignancy, is inguinal orchiectomy. We hereby report 2 cases of testicular mass discovered during infertility evaluation for azoospermia. In both cases, simultaneous testicular sperm retrieval with microdissection, for future use of assisted reproduction, was performed during orchiectomy. The safety and advantages of this management approach for azoospermic patients with incidentally discovered testicular mass are discussed.
Sequential hemodynamic activation of motor areas and the draining veins during finger movements revealed by cross‐correlation between signals from fMRI

ACTIVITY in the human supplementary motor area (SMA), primary motor cortex (M1), and the draining vein of the motor cortex during a visually triggered finger opposition task was measured by functional magnetic resonance imaging with a repetition time of 1 s. Sequential hemodynamic activation in these areas was revealed by cross-correlating a signal sequence in M1 directly with signal sequences from SMA and the draining vein, and applying polynomial fitting with the aid of Akaike's information criterion. We succeeded in detecting a time delay of approximately 0.5 s between the activations of SMA and M1, and a delay of nearly 1.3 s between the activations of M1 and its draining vein. The new combination of fMRI and data analysis techniques has attained a time resolution comparable to those in preceding studies that used shorter fMRI repetition times of 100–200 ms.
Imaging sparse scatterers through a multi-frequency CS approach

In this paper an inverse scattering technique based on the multi-task Bayesian Compressive Sensing is presented within a multi-frequency framework. After recasting the problem in a probabilistic sense, the solution to the imaging problem is determined by means of an efficient Relevant Vector Machine coupled with a contrast source inversion procedure. Selected numerical results are discussed to assess and compare the efficiency and robustness of the proposed strategy with respect to the state-of-the-art techniques.
Interprofessional training for nursing and medical students in Norway: Exploring different professional perspectives

ABSTRACT This article presents an explorative case study focusing on interprofessional training for medical and nursing students in Norway. Based on interviews with, and observations of, multiple stakeholder groups—students, university faculty, and hospital staff—content analysis was applied to investigate their perspectives regarding the design of such educational training. The findings revealed a positive perspective amongst stakeholders while voicing some concerns related to how communication issues, collaboration, workflow, and professional role patterns should be reflected in such training. Based on our data analysis we derive three themes that must be considered for successful interprofessional training of nursing and medical students: clinical professionalism, team performance, and patient-centered perspective. These themes must be balanced contingent on the students’ background and the learning objectives of future interprofessional training efforts.
Does the quality of websites vary by location? A study of urban and rural small firms in Scotland

Documents a study of the usefulness and quality of websites of small firms in urban and rural areas in Scotland using an adapted Web Assessment Index, originally developed by Gonzalez and Palacios. Contrary to the theoretical gap between practice quality in urban and rural small firms, website quality is comparable in urban and rural small businesses. Well-designed sites are rich in content, easily accessible and have fast download speeds. Findings suggest that the WAI would be a useful tool for small firms in terms of encouraging business owners/managers to focus on the various factors that impact on the quality and effectiveness of their websites.
An adaptive motion estimation based on the temporal subband analysis

A new motion estimation scheme for an MPEG like video coder is suggested. The proposed 'adaptive motion estimation' scheme consists of five functional blocks: temporal subband analysis (TSBA), extraction of temporal activity distribution (TAD), scene change detection (SCD), picture type replacement (PTR), and a temporally adapted block matching algorithm (TABMA). All five functional blocks are developed primarily based on temporal subband analysis. According to the significance of the TAD, the TABMA adjusts its nonuniform motion vector search area. Also, a newly proposed SCD and PTR integrated method can prevent poor motion prediction for a video sequence containing abruptly changing scenes. Computer simulation results show that the proposed motion estimation scheme is superior to that of typical MPEG like video coders: it requires far less computations, and it shows much better performance.
Integrated (one‐stop shop) youth health care: best available evidence and future directions

Although mental health problems represent the largest burden of disease in young people, access to mental health care has been poor for this group. Integrated youth health care services have been proposed as an innovative solution. Integrated care joins up physical health, mental health and social care services, ideally in one location, so that a young person receives holistic care in a coordinated way. It can be implemented in a range of ways. A review of the available literature identified a range of studies reporting the results of evaluation research into integrated care services. The best available data indicate that many young people who may not otherwise have sought help are accessing these mental health services, and there are promising outcomes for most in terms of symptomatic and functional recovery. Where evaluated, young people report having benefited from and being highly satisfied with these services. Some young people, such as those with more severe presenting symptoms and those who received fewer treatment sessions, have failed to benefit, indicating a need for further integration with more specialist care. Efforts are underway to articulate the standards and core features to which integrated care services should adhere, as well as to further evaluate outcomes. This will guide the ongoing development of best practice models of service delivery.