Miracle-dz/UniFAR-FTUs huggingface dataset:
Use of Loan Loss Provisions for Capital, Earnings Management and Signalling By Australian Banks

This study examines whether and to what extent Australian banks use loan loss provisions (LLPs) for capital, earnings management and signalling. We examine if there were changes in the use of LLPs as a result of the implementation of banking regulations consistent with the Basel Accord of 1988, which made loan loss reserves no longer part of Tier I capital in the numerator of the capital adequacy ratio. We find some evidence to indicate that Australian banks use LLPs for capital management, but we find no evidence of a change in this behaviour after the implementation of the Basel Accord. Our results indicate that banks in Australia use LLPs to manage earnings. Furthermore, listed commercial banks engage more aggressively in earnings management using LLPs than unlisted commercial banks. We also find that earnings management behaviour is more pronounced in the post-Basel period. Overall, we find a significant understating of LLPs in the post-Basel period relative to the pre-Basel period. This indicates that reported earnings might not reflect the true economic reality underlying those numbers. Finally, Australian banks do not appear to use LLPs for signalling future intentions of higher earnings to investors.
Developing an instrument to examine the goals of SME owner–operators

Abstract The aim of this study was to develop a parsimonious scale to measure the goals (objectives) of SME owner–operators. Our results, using a combination of both focus groups and surveys, indicate (as expected) that SME owner–operator goals cannot be satisfactorily proxied by economic factors alone but can be appropriately assessed using four multi-item factors (extrinsic rewards; time flexibility; family; and staff relations) and three single-item measures (customer relations; independence; and intrinsic rewards). Given the results of our tests of concurrent validity are generally as expected, we suggest that the parsimonious scale developed in this study can be used to appropriately assess the goals of SME owner–operators and, therefore, the performances of their firms.
Potential of value systems according to the VAIC™ method

After having found an empirical correlation between balance sheet data and expenditure for the Intellectual Potential of a company on a macro level, we are now examining the employability of the Value Added Intellectual Potential method (VAIP / VAIC™) to the micro level. Therefore, we use a process organisation oriented approach to classify intra-company actions, which are the base for a more detailed analysis. With the help of the VAICল method and the Value Added Chain Matrix, we hope to develop a new consciousness of managing intangible assets.
A 45µW, 9.5MHz current-reused RC oscillator using a swing-boosting technique

This paper presents a differential relaxation oscillator that uses swing-boost and current-reused techniques. Output swing boosting is adopted to improve noise performance, and current-reused architecture reduces the power consumption of the oscillator. Since oscillation frequency is defined by the resistor and capacitor, combining opposite temperature coefficient resistors helps eliminate temperature-caused frequency drifts. The proposed RC oscillator is fabricated using 0.18 urn standard CMOS technology. The design achieves an FOM of 161.5 dBc/Hz with a phase noise of −108.5 dBc/Hz at 100kHz offset and an Allan deviation floor of 5.2 ppm at a 2-second integral window while consuming 45 µW. The measured temperature coefficient is 307 ppm/°C in the temperature range of −20–100 °C, and the measured period jitter is 10.5 psrms.
Digitally planned, immediately loaded dental implants with prefabricated prostheses in the reconstruction of edentulous maxillae: a 1-year prospective, multicenter study.

BACKGROUND The introduction of digital planning programs has made it possible to place dental implants in preplanned positions and being immediately functionally loaded by using prefabricated prostheses. PURPOSE The aim of this multicenter study was to describe the 1-year results of digitally planned, immediately loaded edentulous maxillae. MATERIALS AND METHODS A total of 312 implants (Brånemark System, TiUnite RP, Nobel Biocare, Göteborg, Sweden) in 52 patients from eight Scandinavian clinics were digitally planned, surgically as well as prosthetically, by using the NobelGuide (Nobel Biocare AB, Göteborg, Sweden) and received prefabricated, immediately loaded fixed prosthetic constructions in the maxillae. Individual implant stability was manually tested at 1-year follow-up. RESULTS All patients received a Procera Implant Bridge (Nobel Biocare AB); however, in two cases, the bridges were reconstructed due to misfit. In five patients, difficulties in getting the surgical guide completely in position, and in five patients, getting the prostheses completely seated, were noted. All but four patients fulfilled the 1-year follow-up. Two implants were lost during the study period, resulting in a cumulative survival rate of 99.4%. The mean marginal bone resorption from implant placement to the 1-year follow-up was 1.3 mm (SD 1.28). More than 2 mm of marginal resorption was noted in 19% of the implants at this instant. The most frequently reported complications during the first year were gingival hyperplasia and prosthesis-related problems (prosthesis screw loosening, occlusal fractures, and occlusal adjustments). CONCLUSION The 1-year results in this multicenter are promising regarding implant and bridge stability; however, the study is planned to be running for at least 3 years.
Effects of Resveratrol on Polycystic Ovary Syndrome: A Double-blind, Randomized, Placebo-controlled Trial.

CONTEXT Polycystic ovary syndrome (PCOS) is the most common endocrinopathy affecting women of reproductive age. Hyperandrogenism is the central feature of PCOS. Studies on isolated ovarian theca-interstitial cells suggest that resveratrol, a natural polyphenol, reduces androgen production. OBJECTIVE This study was designed to evaluate endocrine and metabolic effects of resveratrol on PCOS. DESIGN AND SETTING This was a randomized (1:1) double-blind, placebo-controlled trial that evaluated the effects of resveratrol over a period of 3 months in an academic hospital. PATIENTS AND OTHER PARTICIPANTS Subjects with PCOS were identified according to the Rotterdam criteria. Thirty-four subjects were enrolled and 30 subjects completed the trial. Evaluations were performed at baseline and repeated after 3 months of treatment. INTERVENTION Resveratrol (1,500 mg p.o.) or placebo were administered daily. MAIN OUTCOME MEASURE Primary outcome was the change in the serum total T. RESULTS Resveratrol treatment led to a significant decrease of total T by 23.1% (P = .01). In parallel, resveratrol induced a 22.2% decrease of dehydroepiandrosterone sulfate (P = .01), a decrease of fasting insulin level by 31.8% (P = .007) and an increase of the Insulin Sensitivity Index (Matsuda and DeFronzo) by 66.3% (P = .04). Levels of gonadotropins, the lipid profile as well as markers of inflammation and endothelial function were not significantly altered. CONCLUSIONS Resveratrol significantly reduced ovarian and adrenal androgens. This effect may be, at least in part, related to an improvement of insulin sensitivity and a decline of insulin level.
R&D and marketing integration in NPD in the pharmaceutical industry

Reports exploratory research focusing on this neglected area based on semi‐structured interviews with R&D and marketing managers of major international pharmaceutical companies. Major findings include the fact that few of the responding companies integrate marketing and R&D in the formulation of product development strategy which is a considerable source of resentment between the marketing and R&D functions. Also, whilst the move from functional specialisation to cross‐functional therapeutic teams is effective in focusing NPD activity and delivering projects on time, they ignore innovative opportunities that are not directly related to the project. External specialist companies are an increasingly important source of innovation and the ability to manage them effectively is essential for maintaining competitive advantage in the pharmaceutical industry.
Immunostimulating Activity of Crude Polysaccharide Extract Isolated from Curcuma xanthorrhiza Roxb.

Curcuma xanthorrhiza Roxb. , commonly known as Javanese turmeric, has been reported to possess a variety of biological activities, including anti-inflammatory effects, anticarcinogenic effects, wound healing effects, and serum cholesterol-lowering effects. CPE, crude polysaccharide extract isolated from the rhizome of C. xanthorrhiza using 0.1 N NaOH, consisted of arabinose (18.69%), galactose (14.0%), glucose (50.67%), mannose (12.97%), rhamnose (2.73%), and xylose (0.94%), with an average molecular weight of 33,000 Da. In the present study, we investigated the effect of CPE on nitric oxide (NO), hydrogen peroxide (H2O2), tumor necrosis factor-α (TNF-α), and prostaglandin E2 (PGE2) production in RAW 264.7 cells. The uptake of fluorescein-labeled Escherichia coli was measured to determine whether CPE stimulates the phagocytic activity of RAW 264.7 cells. CPE significantly increased the phagocytosis of macrophages and the release of NO, H2O2, TNF-α, and PGE2 in a dose-dependent manner, and showed a similar activity to lipopolysaccharide (LPS). To study the mechanisms of CPE, we examined induction of iNOS and COX-2. NO and PGE2 were produced as a result of stimulation of inducible nitric oxide synthase (iNOS) and cyclooxygenase-2 (COX-2) respectively. Both modulations of iNOS and COX-2 expression by CPE were evaluated by Western immunoblotting and RT-PCR. Since transcription of these enzymes is under the control of nuclear factor-kappa B (NF-κB), we assessed the phosphorylation of inhibitor κBα (IκBα) through Western immunoblotting. CPE clearly induced phosphorylation of IκBα, suggesting a role as an NF-κB activator. Taking all this together, we conclude that CPE isolated from Curcuma xanthorrhiza stimulates the immune functions of macrophages, which is mediated in part by specific activation of NF-κB.
The impact of human resource management practices on corporate performance: Empirical study in Jordanian commercial banks

This study evaluates the impact of human resource management practices on corporate performance in Jordanian commercial banks. A total of 78 employees from the human resource departments of Jordanian commercial banks had responded to adapted questionnaire that measured three human resource practices and corporate performance. The results reflected a positive and statistically significant association of recruitment and selection, compensation and rewards with corporate performance, where training and development had showed a negative association with corporate performance. Key words: Human resource management, corporate performance, commercial banks.
Building and Evaluating a Transaction Cost Model: A Primer

It is well known that incorporating transaction costs into the portfolio construction process is important and often leads to different investment decisions and, ultimately, investment performances. However, it is obviously not sufficient to just blindly pick any arbitrary transaction cost model that is available. A bad transaction cost model can do more harm than good if it does not represent reality in terms of “true” average realized transaction costs. Consequently, if one uses a transaction cost model, it is crucial to be aware of the sources of transaction costs, to know which parts/components of transaction costs are modeled and which not, and to know how the model is defined, estimated, and, most importantly, tested and calibrated. This article sheds light on these considerations and discusses existing challenges along with possible remedies.
High efficiency MJ solar cells and TPV using SiGeSn materials

We report on the design and efficiency of using the new material system GeSn and SiGeSn for thermophotovoltaic (TPV) and multi-junction (MJ) solar cells. With the addition of SiGeSn alloy to the current MJ design proposed by EMCORE, bandgap energy tuned layers can be monolithically deposited creating a Group IV based, fourjunction solar cell capable of a maximum high efficiency of 47% under AM0 conditions. We also propose the use of GeSn as a compatible relaxed film and active layer for a SiGeSn based TPV.
Loss of Drop1 expression already at early tumor stages in a wide range of human carcinomas

In a study on gene deregulation in ovarian carcinoma we found a mRNA coding for a 350 kDa protein, Drop1, to be downregulated 20‐ to 180‐fold in the majority of ovarian and mammary carcinomas. The mRNA is encoded by a set of exons in the 5′ region of the SYNE1 gene. Immunohistochemical staining for Drop1 protein by a specific monoclonal antibody corresponds to the pattern seen for the mRNA. cDNA arrays of matched pairs of tumor and normal tissue and in situ hybridizations confirmed the drastic loss of Drop1 mRNA as a common feature in uterus, cervix, kidney, lung, thyroid and pancreas carcinomas, already at early tumor stages and in all metastases. Two‐hybrid studies suggest a role of this deficiency in the malignant progression of epithelial tumors. © 2008 Wiley‐Liss, Inc.
A Network Mobility route optimization scheme for consumer multicast traffic in aeronautical communication

Network Mobility (NEMO), an extension of Mobile IPv6, has been drawing attention of researchers. NEMO can provide Internet connectivity for a group of nodes, so it is suitable for Aeronautical Passenger Communication. As the core technology of Internet broadcast system, multicasting is also used in NEMO. However, when NEMO is nested, triangle routing problem, which is caused by large distance between the mobile nodes(MN) and home agents(HA), will increase the end-to-end latency and reduce the utilization of communication bandwidth. In this paper, we propose a new route optimization scheme to solve the triangle routing problem. The scheme utilizes local-mobility anchor(LMA) management domain, so the packets from or to NEMO onboard have no need to be forwarded by HAs, and the route is optimized. The analysis and simulation results indicate that the proposed scheme reduces the end-to-end communication delay.
B and T Lymphocyte Attenuator Tempers Early Infection Immunity1

Coinhibitory pathways are thought to act in later stages of an adaptive immune response, but whether coinhibition contributes to early innate immunity is unclear. We show that engagement of the newly discovered coinhibitory receptor B and T lymphocyte attenuator (BTLA) by herpesvirus entry mediator (HVEM) is critical for negatively regulating early host immunity against intracellular bacteria. Both HVEM−/− and BTLA−/−, but not LIGHT−/−, mice are more resistant to listeriosis compared with wild-type mice, and blockade of the BTLA pathway promotes, while engagement inhibits, early bacterial clearance. Differences in bacterial clearance were seen as early as 1 day postinfection, implicating the initial innate response. Therefore, innate cell function in BTLA−/− mice was studied. We show that innate cells from BTLA−/− mice secrete significantly more proinflammatory cytokines upon stimulation with heat-killed Listeria. These results provide the first evidence that a coinhibitory pathway plays a critical role in regulating early host innate immunity against infection.
Towards a concept of autonomy for teams developing a new business within existing companies

The paper builds on the argument that cross-functional teams require autonomy for developing a new business. The paper add on the ongoing discussion to develop a concept of autonomy that defines the playing field for those teams. It is argued that the concept of autonomy inheres the dimensions functional, decision making and strategy making autonomy. We provide two in-depth case studies of high-tech companies that contrast the concept of autonomy in the context of cross-functional teams that engage in new business development activities. Based on these case studies we develop a new concept of autonomy and argue that our concept defines the playing field that cross-functional teams require for developing a new business.
GPU accelerated implementation of kernel regression for freehand 3D ultrasound volume reconstruction

Freehand three-dimensional (3D) ultrasound has recently gained an increasing attention in the medical field as it enables low-cost, safe, and flexible 3D scanning of arbitrary-shaped anatomical structures. During freehand 3D ultrasound imaging, the clinician freely moves a conventional two-dimensional (2D) ultrasound probe to acquire different views of the organ. The acquired 2D ultrasound data, which is often irregularly and sparsely distributed in the 3D space, is processed using a reconstruction algorithm to synthesize a 3D ultrasound volume. One effective reconstruction method is the 3D Kernel Regression (KR) algorithm that enables the generation of high-quality ultrasound volumes. This algorithm performs nonparametric 3D interpolation of the voxel gray-level values. One limitation of the 3D KR algorithm is the high computational complexity that requires long execution times when run on serial computers. To overcome this limitation, this paper presents a parallel implementation of the 3D KR algorithm using graphics processing unit (GPU) technology. The parallel 3D KR algorithm enables the generation of high-quality ultrasound volumes in short execution times. The feasibility of the parallel 3D KR algorithm has been demonstrated by synthesizing an ultrasound volume of a breast tumor. The parallel execution time required to synthesize the ultrasound volume is more than ten times faster than the serial execution time.
The Value Relevance of Equity Method Fair Value Disclosures

We assess the valuation implications of the fair value disclosures made for publicly traded securities accounted for under the equity method. We test the association between investors' stock price metrics and fair value disclosures while controlling for book values on a sample of 172 investor firm-years during 1993-1997. Our results indicate that the information in the fair value disclosures is incremental to the information provided by both an investment's equity method book value and equity method reported income. This suggests that there is nothing unique about investments in publicly traded common stock that involve significant influence that makes the fair value disclosures irrelevant for firm valuation. Copyright Blackwell Publishers Ltd, 2003.
The New Wave of Regionalism

Economic regionalism appears to be growing rapidly. Why this has occurred and what bearing it will have on the global economy are issues that have generated considerable interest and disagreement. Some observers fear that regional economic institutions—such as the European Union (EU), the North American Free Trade Agreement (NAFTA), Mercosur, and the organization of Asia-Pacific Economic Cooperation (APEC)—will erode the multilateral system that has guided economic relations since the end of World War II, promoting protectionism and conflict. Others argue that regional institutions will foster economic openness and bolster the multilateral system. This debate has stimulated a large and influential body of research by economists on regionalism's welfare implications.
Oligomerization states of the association domain and the holoenyzme of Ca2+/CaM kinase II

Ca2+/calmodulin activated protein kinase II (CaMKII) is an oligomeric protein kinase with a unique holoenyzme architecture. The subunits of CaMKII are bound together into the holoenzyme by the association domain, a C‐terminal region of ≈ 140 residues in the CaMKII polypeptide. Single particle analyses of electron micrographs have suggested previously that the holoenyzme forms a dodecamer that contains two stacked 6‐fold symmetric rings. In contrast, a recent crystal structure of the isolated association domain of mouse CaMKIIα has revealed a tetradecameric assembly with two stacked 7‐fold symmetric rings. In this study, we have determined the crystal structure of the Caenorhabditis elegans CaMKII association domain and it too forms a tetradecamer. We also show by electron microscopy that in its fully assembled form the CaMKII holoenzyme is a dodecamer but without the kinase domains, either from expression of the isolated association domain in bacteria or following their removal by proteolysis, the association domains form a tetradecamer. We speculate that the holoenzyme is held in its 6‐fold symmetric state by the interactions of the N‐terminal ≈ 1–335 residues and that the removal of this region allows the association domain to convert into a more stable 7‐fold symmetric form.
[Neuropsychological functions in early and late onset alcoholism].

OBJECTIVE To compare late and early onset alcoholism with regard to neurocognitive functions. METHOD Using the age of alcoholism onset as a criterion, 20 late onset and 14 early onset male alcoholics were included in the study. Eleven healthy male volunteers with similar demographic features were included as a control group. Alcohol and drug modules of Schedules for clinical Assessment in Neuropsychiatry (SCAN) were administered to each subject in order to gather data on alcohol intake variables. The life time severity of drinking problems was assessed by the Michigan Alcoholism Screening Test (MAST). All patients met the diagnostic criteria of ICD-10 for alcohol dependence. The neuropsychological battery consisted of the Wisconsin Card Sorting Test, the Wechsler Memory Scale and Word Fluency Tests. The battery was administered to each patient 15 days after their entry into detoxification programme when the withdrawal syndrome ceased and all the psychotropic medications stopped for at least 1 week. RESULTS Compared with the control group, both groups of alcoholic patients displayed impairment in frontal lobe functions and memory. Neuropsychological test performance did not differ between early and late onset groups. CONCLUSIONS The results of this study suggest that subtypes of alcoholism based on a one-dimensional clinical application of Cloninger's typology are not associated with discriminatively different patterns of neuropsychological abnormalities.
An Empirical Study of Long-Term Unemployment in Australia

This paper has two parts. The first part concentrates on modeling transitions out of unemployment using aggregated gross flow data. Models are estimated using monthly transition probabilities for March-April 1984. This analysis produces evidence consistent with negative duration dependence but sheds no light on the role of macroeconomic factors. The second part focuses on this issue. A time-series analysis of the proportion of long-term unemployment using data for four age and sex groups provides evidence that a proportionately greater increase in long-term unemployment in Australia in the 1970s has been associated with reduction in job availability and the effect of certain supply shocks.
Uncertainty on Monetary Policy and the Expectational Model of the Term Structure of Interest Rates

In this Paper we estimate jointly a forward-looking reaction function for the three-month rate along with a term structure relationship linking the six-month interest rates to current and expected future three-month rates. In our empirical model the response of the six-month interest rates to current and future three-month interest rates is allowed to depend on uncertainty on monetary policy. The expectation theory cannot be rejected in periods of low uncertainty on monetary policy.