Miracle-dz/UniFAR-FTUs huggingface dataset:
The Effect of Ownership Structure on Voluntary Discloser in Tehran Stock Exchange

This study aims to investigate the impact of ownership structure on voluntary discloser in financial reporting of firms listed in Tehran Stock Exchange (TSE). To do so, ownership structure is classified into three groups namely institutional, managerial, and corporate ownership. In addition, voluntary disclosure is determined through 30 indexes which have been applied by previous studies, making some modifications. Sample of the study includes 101 firms listed in TSE whose financial statements and board activity reports are studied during the period of 2009 to 2011. To test each hypothesis, regression model using SPSS software is used which led to a comprehensive multivariate regression. The results show that there a positive significant relationship between ownership structure components (institutional, managerial and corporate ownership) and voluntary discloser in financial reporting of firms listed in TSE.
Effect of buffer, electric field, and separation time on detection of aptamer‐ligand complexes for affinity probe capillary electrophoresis

The separation and detection of complexes of aptamers and protein targets by capillary electrophoresis (CE) with laser‐induced fluorescence was examined. Aptamer‐thrombin and aptamer‐immunoglobulin E (IgE) were used as model systems. Phosphate, 3‐(N‐morpholino)propanesulfonic acid with phosphate, and tris(hydroxyamino)methane‐glycine‐potassium (TGK) buffer at pH 8.4 were tested as electrophoresis media. Buffer had a large effect with TGK providing the most stable complexes for both protein‐aptamer complexes. Conditions that suppressed electroosmotic flow, such as addition of hydroxypropylmethylcellulose to the media or modification of the capillary inner wall with polyacrylamide, were found to prevent detection of complexes. The effect of separation time and electric field were evaluated by monitoring complexes with electric field varied from 150–2850 V/cm and effective column lengths of 3.5 and 7.0 cm. As expected, shorter times on the column greatly increased peak heights for the complexes due to a combination of less dilution by diffusion and less dissociation on the column. High fields were found to have a detrimental effect on detection of complexes. It is concluded that the best conditions for detection of noncovalent complexes involve use of the minimal column length and electric field necessary to achieve separation. The results will be of interest in developing affinity probe CE assays wherein aptamers are used as affinity ligands.
A framework for determining customer satisfaction: an empirical analysis

The rapid growth in economy and intense competition in retail markets in recent years in major metropolises like Mumbai have motivated retailers to use strategies focused on retaining and attracting the right customers. However, a strategy that is effective in acquiring new customers may not be the most effective in retaining current customers. This paper is an attempt to study the determinants of customer satisfaction in the changing retail scenario in select retail outlets in Mumbai. The critical factors affecting customer satisfaction in the retail industry are presented through a conceptual 4A framework.
Proceedings of the COLING/ACL on Interactive presentation sessions

The COLING/ACL 2006 Interactive Presentations took place on Monday 17th and Tuesday 18th July, 2006 as part of the joint conference of the International Committee on Computational Linguistics and the Association for Computational Linguistics held in Sydney, Australia.The presentations allow developers of implemented computational linguistics software systems and libraries the opportunity to describe the design, development and functionality of their work in an interactive setting. It was also an opportunity to gain direct feedback from their users, and exchange ideas and development techniques with other developers.The presentations are the next iteration of the ongoing evolution of Demonstration and/or Interactive Poster sessions held at previous ACL annual meetings. Traditionally, the demonstrations have had an emphasis on mature systems and practical applications. Last year, Masaaki Nagata and Ted Pederson encouraged the dissemination of novel ideas supported by an implementation with the introduction of Interactive Posters.This year continued the emphasis on the interactive nature of this forum for developers of systems and libraries. The presentations were a combination of short conference-like talks and interactive demonstrations with audience involvement, questions and comments strongly encouraged. The session title Interactive Presentations was a challenge to the presenters --- to fully exploit the opportunity to pro-actively engage more closely with the audience.There were 31 proposals for interactive presentations submitted and 20 were accepted (an acceptance rate of 64.5%) after full peer review of the 4-page descriptions included in this volume and an additional 2-page presentation script. As well as the usual scholarship and technical criteria, the reviews took into consideration whether the software was available and ready to use, and the degree of interactivity proposed in the presentation script.
Tuomas Talvensaari Comparable Corpora in Cross-Language Information Retrieval

Cross-language information retrieval (CLIR) enables users to express queries in a language different from the language of the documents to be retrieved. For example, a Finnish-speaking person could pose a query to a CLIR system in Finnish (the source language) to retrieve documents written in English (the target language). The language barrier is usually crossed by translating the query into the target language, after which the documents can be retrieved with the methods of monolingual information retrieval (IR). Aligned text collections (corpora) are common query translation resources in CLIR. A parallel corpus is a collection where texts in one language are aligned with their translations in another language. The aligned texts of a comparable corpus are more loosely related. They are not translations, but share topics and include common vocabulary in the two languages. Both kinds of corpora can be used to train statistical translation models, but parallel corpora are preferred because more dependable translation knowledge can be derived from them. However, parallel corpora do not exist for all language pairs and domains. Hence, it is sometimes necessary to resort to noisier comparable corpora. This thesis proposes new methods for the acquisition, alignment, and employment of comparable corpora. The acquisition method is based on language-aware focused web crawling, where web content written in specific languages and discussing specific topics of interest is obtained by employing the hyper-link structure of the web. In the alignment phase, the source language documents are used as CLIR queries to retrieve target language documents. The similarity of the query to the documents, and various other factors, are used as evidence to form alignments between the source and target language documents. The constructed corpora were employed in query translation as a crosslanguage similarity thesaurus, a structure where target language words are ranked based on their similarity with a source language word that is given as input. The highest ranking words are assumed to be either translations of the input word or related to it in some other manner. The methods were evaluated with extensive IR experiments that covered different language pairs, domains, and test data. The proposed CLIR approach was combined with approaches based on bilingual dictionaries. The combined approaches outperformed pure dictionary-based translation. In addition, the comparable corpus translation performed better in domainspecific CLIR than translation utilizing high-quality parallel corpora. This suggests that the proposed methods are particularly useful in domains where CLIR resources are scarce.
An empirical test of the impact of electronic commerce on organizations

There have been propositions in the electronic commerce literature that electronic commerce systems stimulate or- ganizational changes. This empirical study evaluated the relationship between the transition to electronic commerce and the or- ganizational change in firms. Forty-four companies are investigated. Six hypotheses were tested. The findings showed that the transition to electronic commerce resulted in organizational redesign and improvement in dealing with customers and suppliers, had positive effects on formal communication and information flows in the organizations, but had inconclusive impact on human performance in the organizations.
Association between infant breastfeeding and overweight in young children.

CONTEXT It has been suggested that breastfeeding is protective against children becoming overweight, and that there is a dose-dependent effect of its duration. OBJECTIVE To determine whether breastfeeding and its duration are associated with a reduced risk of being overweight among young children in the United States. DESIGN AND SETTING Data on infant feeding and child overweight status were taken from the third National Health and Nutrition Examination Survey (NHANES III), a cross-sectional health examination survey conducted from 1988-1994. SUBJECTS Sample of 2685 US-born children between the ages of 3 and 5 years, with birth certificates, height and weight measures, and information on infant feeding. MAIN OUTCOME MEASURES A body mass index (BMI) between the 85th and 94th percentile was considered at risk of overweight and a BMI in the 95th percentile or higher was considered being overweight. RESULTS After adjusting for potential confounders, there was a reduced risk of being at risk of overweight for ever breastfed children (adjusted odds ratio [AOR], 0.63; 95% confidence interval [CI], 0.41-0.96) compared with those never breastfed. There was no reduced risk of being overweight (AOR, 0.84; 95% CI, 0.62-1.13). There was no clear dose-dependent effect of the duration of full breastfeeding on being at risk of overweight or overweight and no threshold effect. The strongest predictor of child overweight status was the mother's concurrent weight. The rate of children being overweight nearly tripled with maternal overweight status (BMI, 25.0-29.9 kg/m(2); AOR, 2.95; 95% CI, 1.35-6.42) and more than quadrupled with maternal obesity status (BMI >/=30.0 kg/m(2); AOR, 4.34; 95% CI, 2.50-7.54). CONCLUSIONS There are inconsistent associations among breastfeeding, its duration, and the risk of being overweight in young children. Breastfeeding continues to be strongly recommended, but may not be as effective as moderating familial factors, such as dietary habits and physical activity, in preventing children from becoming overweight.
Connecting Global Performance Support: A Horizontal and Vertical Performance Analysis for a Sustainable Training and Development Support Network within a Global Multinational Enterprise

Global business operations require talented, engaged individual contributors in order to maintain, sustain, and innovate business-valued processes. Tools and systems of operational quality must be defined, refined, and operationalized through nucleic diffusion across the web of social organizational interactions. The progressive human resource development (HRD) practitioners working with business value in mind must provide frameworks of actionable research that engage and motivate all individual contributors towards the goal of employee development and organizational success. The tools and people systems of modem HRD must be developed collaboratively to provide the means for sustainable outcomes that impact both the individual contributors and provide meaningful and purposeful work for those involved in supporting the development of the individual contributors. Current digital technologies and systems provide the common work areas where the collaboration can occur in real-time regardless of the global location. Ifwork is
Performance evaluation model of property-liability insurance companies in Taiwan – application of analysis network process

The study establishes a performance evaluation model of Property-Liability Insurance Companies. First, we use the Modified Delphi Method to sift out influence Property-Liability Insurance effects out norms. Moreover, Analytic Network Process (ANP) is used to construct a performance evaluation model for property-liability insurance companies. The analytic network process-based decision-making method evaluation method can help decision makers evaluate the performance of property-liability insurance companies by estimating the relative weightings of the elements of each level to derive the management weight of the main-criteria in order for Business Index matrix (0.435), Profit Ability Index (0.336), Whole company Operating Index (0.229). Through empirical study uses financial statements from the property-liability insurance industry to calculate performance evaluation ranking. The study findings can provide the government with a useful reference in developing insurance policy
A Survey of Traction Control and Antilock Braking Systems of Full Electric Vehicles With Individually Controlled Electric Motors

Wheel slip control for ground vehicles with individually controlled electric motors can be realized with strategies that can significantly differ from the conventional antilock braking system (ABS) and traction control (TC) system. This paper provides a review of state-of-the-art technology and recent developments in TC and ABSs using the actuation of electric motors. Particular attention is paid to the realization of slip estimators, the formalization of torque demand, and the control methods applied for the implementation of TC and ABSs. The performed analysis allowed for the differentiation of several most elaborated methods for slip and torque control and defining still imperfectly investigated problems to be covered by the further development of TC and ABSs for full electric vehicles.
Benchmarking the human capital strategies of MNCs in Singapore

Singapore’s economic success has largely been fueled by foreign direct investment from multinational corporations (MNCs). These companies brought with them not only their capital and technology, but also their managerial prowess. The latter has been a key ingredient in propelling Singapore to its current economic success. New competition and rising costs are forcing local businesses to look for new strategies to succeed. One way is to benchmark the human capital strategies of MNCs. This study employs a survey of the human resource policies of both MNCs and promising Singaporean enterprises. The results show stark contrasts in the philosophical and practical applications of human resource strategies. Insights into Singapore’s human resource practices are uncovered and key success factors for promising local companies are discussed.
Analysis of the Impact of Security Liability and Compliance on a Firm's Information Security Activities

Many governments have tried to develop a liability and compliance law that can improve cyber security in a sustainable way. This paper explores whether a liability and compliance law is effective in motivating firms` information security activities. In particular, I empirically investigate the impact of the 2007 Electronic Financial Transaction Act (EFTA), a liability and compliance law in Korea, on the information security activities of financial institutions and services providers. In spite of various criticisms of the effectiveness of EFTA, the empirical findings of this study clearly show that EFTA is having a positive impact on information security activities. From these findings, this article concludes that a liability and compliance law is likely to contribute to a certain degree to the achievement of sustainable development of cyber security.
RELATIONSHIP BETWEEN WEB BASED USER INNOVATION TOOLS AND FIRMS’ INNOVATIVENESS

Bu calismanin temel amaci, web tabanli kullanici inovasyon araclari kullanimi ile firma yenilikciligi arasindaki iliskiyi arastirmaktir. Bunun yani sira calismada, birlikte kullanilan inovasyon araclarinin ve yenilikciligi tetikleyen araclarin ortaya cikartilmasi hedeflenmektedir. 2014 yili Fortune ilk 500 Turkiye listesinde yer alan ve son tuketiciye yonelik urun ve hizmet ureten 61firma calismamizin orneklemini olusturmaktadir. Hipotezler korelasyon analizi ile test edilmis olup, arastirma sorulari ise FP-Buyume algoritmasiyla analiz edilmis ve birliktelik kurallari elde edilmistir. Bulgular, arastirmaya konu olan web tabanli kullanici inovasyon araclarindan sadece bazilarinin firma yenilikciligi ile iliskili oldugunu ortaya koymaktadir. Birliktelik kurallarindan elde edilen bulgular ise, yeni urun gelistirme sureclerinde, “kullanicilar tarafindan olusturulan sanal topluluklari” ve “pazar istihbarat hizmetlerini” birlikte kullanan firmalarin %71’inde; yalnizca “pazar istihbarat hizmetlerini” kullanan firmalarin %65’inde yenilikciligin tetiklendigini isaret etmektedir. Bilgimiz cercevesinde bugune kadar, web tabanli kullanici inovasyon araclari ve firma yenilikciligi arasindaki iliskinin incelendigi bir calisma yazinda bulunmamaktadir. Ulkemizde ve dunyada artan inovasyon calismalari goz onune alindiginda, bu calismanin akademik alandaki en onemli katkisi, tuketim urunleri icin firma yenilikciligini pozitif yonde etkileyen her bir aracin ortaya cikarilarak, soz konusu iliskiye ampirik kanit saglayan oncu bir girisim olmasidir. Web tabanli kullanici inovasyon araclari, firmalara, inovasyon sureclerine kullanicilari entegre ederek, kullanicilar tarafindan olusturulan degerin yaratilmasinda onemli katkilarda bulunmaktadir. Bu sebeple, kullanilacak araclarin dogru olarak secilmesi firmalarin yenilikcilik kapasitelerini arttirarak deger yaratmalari icin de buyuk onem tasimaktadir. Bu anlamda bu calismanin firmalar acisindan da faydali olmasi beklenmektedir
Photoreceptor survival in transplantation of autologous iris pigment epithelial cells to the subretinal space.

PURPOSE To investigate photoreceptor survival in transplantation of non-cultured iris pigment epithelial (IPE) cells to the subretinal space in a prospective experimental study. METHODS Upper iridectomies were carried out in the right eyes of 37 pigmented rabbits. Suspensions of freshly harvested autologous IPE cells (without culturing) were prepared and injected into the subretinal space of the same eye. Follow-up examinations were carried out using ophthalmoscopy and colour fundus photography. The rabbits were killed at 1, 2, 3 and 6 months, respectively, and the eyes examined with light and electron microscopy. RESULTS On histological examination, the photoreceptor cells were found to be well-preserved in grafted areas at 1-3 months. At 6 months, the photoreceptors generally disclosed a normal nuclear layer and long outer segments when overlying areas with single cells or clusters of transplanted IPE cells. Multilayers of cells in abundance, including native RPE cells and macrophages (stained with RAM 11), particularly under microfolds of the neural retina, were occasionally associated with photoreceptor damage and nuclear drop out from the outer retinal layer. There was no inflammatory response in the choroid and the choriocapillaris remained patent. CONCLUSION The experiments show that grafting freshly harvested autologous IPE cells to the subretinal space is feasible and that the photoreceptors generally survive for at least 6 months when overlying the transplanted areas. Multilayers of abundant cells in the subretinal space may induce adverse focal effects on adjacent photoreceptors.
Mouse Hepatitis Virus Does Not Induce Beta Interferon Synthesis and Does Not Inhibit Its Induction by Double-Stranded RNA

ABSTRACT Mouse hepatitis virus (MHV) does not induce interferon (IFN) production in fibroblasts or bone marrow-derived dendritic cells. In this report, we show that the essential IFN-β transcription factors NF-κB and IFN regulatory factor 3 are not activated for nuclear translocation and gene induction during infection. However, MHV was unable to inhibit the activation of these factors and subsequent IFN-β production induced by poly(I:C). Further, MHV infection did not inhibit IFN-β production mediated by known host pattern recognition receptors (PRRs) (RIG-I, Mda-5, and TLR3). These results are consistent with the notion that double-stranded RNA, produced during MHV infection, is not accessible to cellular PRRs.
Genetic susceptibility for bipolar disorder and response to antidepressants in major depressive disorder

The high heterogeneity of response to antidepressant treatment in major depressive disorder (MDD) makes individual treatment outcomes currently unpredictable. It has been suggested that resistance to antidepressant treatment might be due to undiagnosed bipolar disorder or bipolar spectrum features. Here, we investigate the relationship between genetic susceptibility for bipolar disorder and response to treatment with antidepressants in MDD. Polygenic scores indexing risk for bipolar disorder were derived from the Psychiatric Genomics Consortium Bipolar Disorder whole genome association study. Linear regressions tested the effect of polygenic risk scores for bipolar disorder on proportional reduction in depression severity in two large samples of individuals with MDD, treated with antidepressants, NEWMEDS (n = 1,791) and STAR*D (n = 1,107). There was no significant association between polygenic scores for bipolar disorder and response to treatment with antidepressants. Our data indicate that molecular measure of genetic susceptibility to bipolar disorder does not aid in understanding non‐response to antidepressants. © 2013 Wiley Periodicals, Inc.
Auditing an XBRL Instance Document: The Case of United Technologies Corporation

SUMMARY The revolutionary Extensible Business Reporting Language (XBRL) was developed to provide financial information users with a standardized method to prepare, publish, and exchange business information. XBRL is being used, being implemented, or being pilot tested around the world for financial reporting and government e-filings as well as other uses. Although there has been growing awareness about assurance issues related to the use of XBRL, current audit practices and standards fall short of providing the needed guidance for the provision of assurance on XBRL instance documents. In this paper, we report on a mock audit that we conducted on the XBRL instance document of United Technologies Corporation's October 2005 10-Q to identify the issues that companies and auditors might encounter if they are requested to provide assurance on XBRL instance documents. The assurance framework applied in the audit process is summarized, and findings from the process are discussed together with their implications.