Miracle-dz/UniFAR-FTUs huggingface dataset:
Evaluating the Impact of Federal Legislation on Small Businesses: An Exploratory Study of the New Minimum Wage Rate and the Health Insurance Tax

In 2010, Congress passed a Health Care bill that was widely criticized due to concerns of the impact it would have on small businesses. The proposed legislation originally included a provision to charge an insurance premium tax for firms with payrolls greater than $250,000. The final version of the bill greatly modified the provisions that would have charged an insurance tax to small firms with over fifty employees. This study evaluates the impact on labors costs of the proposed health insurance tax as well as recent increases in the minimum wage rate. We address the health insurance tax provisions because Congress has suggested new provisions may reduce the fifty-employee threshold. We offer a discursive assessment of the impact of the federal legislation with regard to minimum wage and the proposed health insurance surcharge on small businesses with $250,000 in labor costs that do not carry health insurance for their employees. We use a modified case study to evaluate the financial impact of federal legislation on a typical firm in the restaurant industry. This industry is particularly important because it contains small businesses with many employees earning minimum wage and working part-time. The paper concludes that a firm with as few as 20 employees would have as much as a 50-55 percent decrease in net income as a result of the two federal labor laws discussed in this research. The costs identified in this study are not insignificant because they may become a reality for firms with fewer than 50 employees if the bill is modified. The change in the minimum wage law alone can have a severe impact on the labor costs and net income of a small firm for companies with as few as 5 employees.
The Rating Agencies and Their Credit Ratings: What They Are, How They Work, and Why They are Relevant

Foreword Preface 1 Introduction 1.1 Context and Premises 1.2 Book Chapters 1.3 Supporting Materials PART A: CREDIT RATING FOUNDATIONS 2 Credit Ratings 2.1 The World of Corporate Defaults 2.2 Credit Rating Scales 2.3 The Interpretation of Credit Ratings 2.4 Credit Ratings: Summary and Conclusions 3 The 'Raison d'Etre' of Credit Ratings and Their M arket 3.1 Needs for Credit Ratings - or the Demand Side of Ratings 3.2 Credit Ratings as a Solution to Information Asymmetry: Economic Analysis. 3.3 Credit Rating Segments - or Scale and Scope of the Rated Universe. 4 How to Obtain and Maintain a Credit Rating 4.1 The Rating Preparation 4.2 The Rating 4.3 Quality of the Rating Process PART B: CREDIT RATING ANALYSIS 5 The France Telecom Credit Rating Cycle 5.1 From Sovereign Status to Near Speculative Grade 5.2 Turning Point and Rating Recovery (Fall 2002-Winter 2004) 5.3 Analysis and Evaluation 6 Credit Rating Analysis 6.1 Fundamental Corporate Credit Ratings 6.2 Corporate Ratings Implied by Market Data 6.3 Special Sector Ratings 6.4 Technical Appendix 7 Credit Rating Performance 7.1 Relevance: Ratings and Value. 7.2 Preventing Surprise in Defaults: Rating Accuracy and Stability 7.3 Efficiency Enhancement: Stabilization in Times of Crisis PART C: THE CREDIT RATING BUSINESS 8 The Credit Rating Industry 8.1 The Rise of the Credit Rating Agencies 8.2 Industry Specifics and How they Affect Competition 8.3 Industry Performance 9 Regulatory Oversight of the Credit Rating Industry 9.1 The Regulatory Uses of Ratings 9.2 The Regulation of the Industry 9.3 Analysis and Evaluation 10 Summary and Conclusions 10.1 The Rating Agencies Value Added 10.2 The Challenges Rating Agencies Face Today 10.3 Concluding Thoughts References Index
A dynamic bandwidth allocation protocol in WDM-PON with loop-back scheme

In this paper, we propose a dynamic bandwidth allocation in wavelength division multiplexing based passive optical network (WDM-PON) with loop-back scheme. A loop-back approach is to replace the transmitter in the ONTs with a reflective modulator, which uses part of the downstream light as the source for the upstream. We can utilize this scheme to share the cost of components in a PON. We present dynamic bandwidth allocation algorithm to maximize network efficiency.
Antecedents and actions of export pricing strategy: A conceptual framework and research propositions

The export‐pricing literature is characterized by a distinct lack of sound theoretical and empirical works. Of the marketing decision variables, pricing has received the least attention in research despite the continued identification of this issue as an important problem area for firms engaged in export marketing. Businesses competing internationally must develop an effective pricing strategy, as this is a critical factor in their operation. Globalization also requires that management coordinate prices across multiple export markets. Research is thus needed on the empirical relationship between an export‐pricing strategy (EPS) and the factors that influence this strategy, as well as the relationship between EPS and the performance of the export venture. A multidimensional conceptualization of export‐pricing strategy is proposed in order to integrate the various components of an EPS and link it with its antecedents. Theoretical insights and empirical findings from the general pricing literature, as well as executive insights from qualitative interviews, are connected with the conventional export‐pricing and strategy literature into an integrated model, and specific research propositions are offered for future cross‐industry empirical studies.
Information for innovation in SMEs: The impact of the education and training provided by the Yorkshire and Humberside Universities' Association

The objective of this research was to relate the innovation of SMEs, and the increased competitiveness presumed to result from their innovation, to their use of higher level education and training. The research focussed particularly on the provision of education and training for SMEs by the Yorkshire and Humberside Universities’ Association (YHUA), a grouping funded by the European Social Fund under provisions to aid depressed regions with Objective 2 status. The assumption of the YHUA scheme was that higher level education and training for the employees of SMEs would provide these SMEs with the information they require for innovation. With more innovation, they would become more competitive, creating more jobs and more wealth in the region.
Design of silicon photonic crystal integrated optical devices

Photonic crystal has attracted extensive interest in the past 25 years due to its great power to mold the flow of light in micrometer/nanometer scale and promising aspects in building all-optical integrated devices and circuits. In this talk we present our recent efforts of design, fabrication, and characterization of integrated optical elements and devices in infrared silicon two-dimensional photonic crystal slabs. These devices operate either on band gap confinement or on band dispersion control. We focus on topics such as the broad-band wide-angle self-collimation effect, on-chip optical diodes and isolators, new cavities without apparent confinement barriers, and polymer-silicon hybrid nonlinear photonic crystal.
High-Order Direct Stokes Solvers with or Without Temporal Splitting: Numerical Investigations of Their Comparative Properties

A recently proposed direct Stokes solver which decouples the velocity and pressure operators without calling for a temporal scheme is numerically analyzed, in comparison, first with the splitting scheme proposed by G. Karniadakis, M. Israeli, and S. Orszag in [ J. Comput. Phys., 97 (1991), pp. 414--443], and with the unique grid (${\Bbb{P}}_{N}, {\Bbb{P}}_{N-2}$) Uzawa approach for the space accuracy and computational costs. The Chebyshev collocation approximation is used to analyze the spectra of the continuous temporal evolution operators, and their discrete time versions, from the first to the fourth order. An explicit boundary condition is also involved in the proposed Stokes solver, and it is numerically shown that the trace of ${\bf \Delta }{ \bf u}$ on the boundary must be evaluated through its $-{\bf \nabla} \times {\bf \nabla} \times$ contribution only; otherwise the ellipticity is lost before proceeding to the time discretization. The explicit evaluation of the rotational boundary term does not prevent the first and second order in time schemes from being unconditionally stable, while the schemes built at the next two higher orders are limited by the usual explicit (${\cal {O}}(N^{-4})$) stability criterion on the time step. The proposed $({\bf u},p)$ decoupling gives this limitation a less restrictive coefficient and supplies the expected temporal orders on the whole explored range of time step sizes. The effective accuracy obtained for the Navier--Stokes 2D solutions has been measured, for the Re=1000 lid-driven cavity problem, and has been found equivalent to what is supplied by the much more expensive Uzawa decoupling method.
Learning About Internal Capital Markets from Corporate Spinoffs

We examine the investment behavior of firms before and after being spun off from their parent companies. Their investment after the spin-off is significantly more sensitive to measures of investment opportunities (e.g., industry Tobin's Q or industry investment) than it is before the spin-off. Spin-offs tend to cut investment in low Q industries and increase investment in high Q industries. These changes are observed primarily in spin-offs of firms in industries unrelated to the parents' industries and in spin-offs where the stock market reacts favorably to the spin-off announcement. Our findings suggest that spin-offs may improve the allocation of capital.
A survey on decoding schedules of LDPC convolutional codes and associated hardware architectures

Low-density parity-check convolutional codes (LDPC-CC) have interesting error correction features. They have a great potential to become a key error-correcting codes for enhancing reliability of modern digital communication systems, optical systems and storage devices. On the implementation side, however, the design of low-cost low-power and high-throughput LDPC-CC decoders remains challenging. This survey paper provides an overview of the state-of-the-art of different algorithmic optimizations proposed to ease and improve the LDPC-CC decoder implementations. To this end, a summary of the available decoding scheduling approaches is provided. Besides, a complexity analysis, performance comparison and an architectural analysis of LDPC-CC decoders based on different scheduling techniques is detailed.
Characterization and Analysis of Airborne Metal Exposures Among Electronic Scrap Valuation Workers- Shredding

Recycling is the most appropriate final step in the electronics life cycle. Certain materials contained in electronics can be environmental and occupational health concerns. More information is needed to properly assess occupational health risks presented by recycling operations. A quantitative airborne metal exposure survey was conducted on workers shredding printed circuit boards. Aluminum, arsenic, beryllium, calcium, cadmium, chromium, copper, iron, lead, magnesium, manganese, nickel, selenium, sodium and zinc were all well below permissible exposure levels (PEL). Airborne silver exposures were above the PEL 11.0 percent of the time. Attempts to correlate air sample results with concurrently collected bulk sample metal concentrations were not successful. The Untha shear shredder equipped with ventilation, as is typical in the industry, represents a minimal inhalation hazard regarding silver and no inhalation hazard to the operators for all other metals studied
Influence of habitat factors on the distribution and abundance of a marsupial seed disperser

Abstract Understanding factors that influence the distribution and abundance of seed dispersers is important because of the role these species play in maintaining plant communities. The temperate forest of Patagonia has an unusually high frequency of mutualisms, including obligate seed dispersal of a keystone mistletoe (Tristerix corymbosus) by the marsupial Dromiciops gliroides. We examined whether the distribution and abundance of D. gliroides was related to the distribution and abundance of this mistletoe, which is a principal food source, or alternatively, whether other habitat features constrain the distribution and abundance of this marsupial. We conducted field surveys for D. gliroides, mistletoe, and other habitat variables and developed a set of habitat models in which model variables were defined a priori. We found that the distribution of D. gliroides was related to bamboo cover. Bamboo is an important source of nest material and nest sites. However, when the minimum requirement for bamboo cover was met, abundance of D. gliroides tracked abundance and fruit production of mistletoe plants. Habitat constraints imposed by bamboo on D. gliroides have important conservation implications because both anthropogenic and natural processes have significant impacts on bamboo in the temperate forest of Patagonia.
Marginal integrity: is the clinical performance of bonded restorations predictable in vitro?

PURPOSE In vitro testing of dental materials is daily routine for the preclinical investigation of restoratives. Although clinical trials remain the ultimate instrument, preclinical screenings are still important. However, it is still not fully understood whether clinical performance is predictable in the lab. The aim of this paper is to combine known facts and recent results to answer the question concerning in vitro predictability of clinical marginal integrity and related outcome. MATERIALS AND METHODS (a) The literature in the field from 1990-2005 was analyzed regarding marginal integrity in vitro and in vivo, especially in frequently cited papers. (b) Five different adhesives, a 4-step etch-and-rinse adhesive (Syntac), a 3-step etch-and-rinse adhesive (OptiBond FL), a 2-step etch-and-rinse adhesive (Single Bond), a 2-step self-etching adhesive (Clearfil SE Bond), and a 1-step self-etching adhesive (Xeno III) were used for bonding of a resin composite (Tetric Ceram) in Class I cavities (n = 8 in vitro and n = 8 in vivo). In vitro, the restorations were thermomechanically loaded (TML; 100,000 with 50 N and 2500 cycles of 5 degrees C/55 degrees C) according to a previously published protocol. Replicas of restorations were analyzed initially and after TML (in vitro) and two years of clinical service (respectively). RESULTS (a) Marginal integrity is reliably predictable in laboratory in vitro studies by simulating clinical circumstances. However, marginal analyses of direct restorations in vitro still suffer from not being able to determine a lower boderline, ie, actually worse in vitro results may still result in acceptable restorations in vivo. (b) The in vitro-in vivo comparison revealed significantly better marginal adaptation in (enamel) margins when etch-and-rinse adhesives were used for bonding. After 2 years of clinical service, restorations bonded with self-etching adhesives did not clinically fail but exhibited significantly more marginal gaps. CONCLUSION Clinical behavior of restoration margins is predictable. However, marginal adaptation is only one among several important aspects in restorative dentistry, ie, clinical outcome is not predictable from marginal integrity alone.
Praktik Earnings Management Perusahaan Publik Indonesia

The study investigates the practice of earnings management in Indonesian non-financial public companies and the different degree of each industry. It also investigates the impact of earnings management on value relevance of accounting information. Earnings management measures developed in the literatures were adopted to measure the practice in each industries and to examine the relationship between these measures and their impact on the value relevance of accounting information. Descriptive analysis, correlation and regression were applied to data collected from twelve non-financial industries listed in Bursa Efek Indonesia, from year 1999 to 2004. Results show that in general Indonesian non-financial public companies practiced earnings management, of which the real estate and property, agriculture and mining industries are practicing in the highest degree. It was also found that there is no relationship between the earnings management practice and value relevance of accounting information.
Liquidity regulation and the lender of last resort

The recent subprime crisis has brought back to light proposals to regulate banks’ liquidity as a complement to solvency regulations. Based on recent academic research, I suggest that liquidity regulations might indeed be a way to limit the pressure on Central Banks in favour of liquidity injections during crisis periods. Another crucial question is the allocation of responsibilities between the Central Bank, the Banking Supervisors and the Treasury in the management of banking crises.
Wave propelled ratchets and drifting rafts

Several droplets, bouncing on a vertically vibrated liquid bath, can form various types of bound states, their interaction being due to the waves emitted by their bouncing. Though they associate droplets which are individually motionless, we show that these bound states are self-propelled when the droplets are of uneven size. The driving force is linked to the assymetry of the emitted surface waves. The direction of this ratchet-like displacement can be reversed, by varying the amplitude of forcing. This direction reversal occurs when the bouncing of one of the drops becomes sub-harmonic. As a generalization, a larger number of bouncing droplets form crystalline rafts which are also shown to drift or rotate when assymetrical.
Prevalence and Pattern of Soft-Tissue Rheumatism in a Semi-Urban Nigerian Population

Soft tissue rheumatism (STR) involves a group of disorders affecting periarticular structures. They are associated with joint pains and deformity and contribute substantially to the burden of musculoskeletal diseases in the community. There are no studies from Sub-Saharan African communities highlighting the epidemiology of soft tissue rheumatism in the region. This is a sub-group analysis of 811 subjects who reported positive musculoskeletal symptoms, as part of a cross-sectional total population survey using the Community Oriented Program for the Control of Rheumatic Diseases (COPCORD) methodology, in Nigeria. The objective was to describe the prevalence and pattern of soft tissue rheumatism in a semi urban Nigerian population. The mean age (SD) of the study population was 36 (12.5) years with a male to female ratio of 1:1. The prevalence of STR in the community was 17.0%. Females, 20.0% were more affected than males 13.1%. The most common form of STR diagnosed was non-specific diffuse pain (28.3%) and a significant disability was recorded in 9.4% of subjects. The prevalence of STR in this community was found to be high, with significant disability. Therefore there is need for increased awareness about STR among primary care providers, to increase their suspicion, diagnoses and treatment of these conditions.
An Online Vector Error Correction Model for Exchange Rates Forecasting

Financial time series are known for their non-stationary behaviour. However, sometimes they exhibit some stationary linear combinations. When this happens, it is said that those time series are cointegrated.The Vector Error Correction Model (VECM) is an econometric model which characterizes the joint dynamic behaviour of a set of cointegrated variables in terms of forces pulling towards equilibrium. In this study, we propose an Online VEC model (OVECM) which optimizes how model parameters are obtained using a sliding window of the most recent data. Our proposal also takes advantage of the long-run relationship between the time series in order to obtain improved execution times. Our proposed method is tested using four foreign exchange rates with a frequency of 1-minute, all related to the USD currency base. OVECM is compared with VECM and ARIMA models in terms of forecasting accuracy and execution times. We show that OVECM outperforms ARIMA forecasting and enables execution time to be reduced considerably while maintaining good accuracy levels compared with VECM.
Independent Resampling Sequential Monte Carlo Algorithms

Sequential Monte Carlo algorithms, or particle filters, are Bayesian filtering algorithms, which propagate in time a discrete and random approximation of the a posteriori distribution of interest. Such algorithms are based on importance sampling with a bootstrap resampling step, which aims at struggling against weight degeneracy. However, in some situations (informative measurements, high-dimensional model), the resampling step can prove inefficient. In this paper, we revisit the fundamental resampling mechanism, which leads us back to Rubin's static resampling mechanism. We propose an alternative rejuvenation scheme in which the resampled particles share the same marginal distribution as in the classical setup, but are now independent. This set of independent particles provides a new alternative to compute a moment of the target distribution and the resulting estimate is analyzed through a CLT. We next adapt our results to the dynamic case and propose a particle filtering algorithm based on independent resampling. This algorithm can be seen as a particular auxiliary particle filter algorithm with a relevant choice of the first-stage weights and instrumental distributions. Finally, we validate our results via simulations, which carefully take into account the computational budget.
Fine mapping of distal 1p loci reveals TP73 at D1S468

In the present study we establish a FISH fine-map of 1p36.3 loci. This region is frequently altered in different types of human tumors suggesting the existence of cancer-related genes. Identification of cosmids carrying both D1S468 and TP73 sequences leads to the assignment of TP73 to the most frequently deleted locus in colon and breast cancer and integrates this gene in human genetic maps. Localization of other distal loci was determined as follows: distal–CDC2L1–D1Z2–D1S94–TP73/D1S468–D1S1615–proximal. D1S1615, earlier reported as a telomeric sequence, is considerably more proximal than previously thought.
Aspect based sentiment classication: Svd features

Research on sentiment analysis and classification is a hot research topic as it have application in several disciplines and domains. In this paper, the work is focused on classification of laptop and restaurant data set towards three different polarity categories such as positive, negative, neutral. Current work used Singular Value Decomposition(SVD) based feature for sentiment prediction as it can capture the latent relation among the data. The paper presents a comparison on classification performed using SVM via linear, polynomial and rbf kernel, naive bayes, simple logistics, random forest. Precision, recall, f1 score, accuracy are used as evaluation measure. During the evaluation it is found that the SVM with rbf and polynomial gave better classification result.
An exploratory study of 2 parenting styles and family health behaviors.

OBJECTIVE To examine the relationships between 2 parenting styles and family nutrition and physical activity. METHODS Parents of elementary/primary school children in the southeastern United States (N = 145) completed surveys regarding family relationships and health behaviors. RESULTS Parents exhibiting a laissez-faire parenting style reported lower levels of family nutrition and physical activity. In addition, parent BMI moderated the relationship between laissez-faire parenting and these health behaviors. CONCLUSIONS This study indicates that family-oriented nutrition and physical activity programs may benefit from including a focus on decreasing laissez-faire parenting, as well as helping overweight parents reduce their BMIs.