Miracle-dz/UniFAR-FTUs huggingface dataset:
Business Practice of International Accounting Standardization

The goal of this study is to describe and summarize how the accounting standards can promote managerial decisions and influence business environment. The unified, standardized accounting information system will lead to new types of analysis and data, furthermore with the possible integration of new indicators from the business management of certain countries. In this research paper the author try to sign and evaluate the differences between national accounting rules and international standards, then the valuing and analyzing their effects on business decisions, management performance and economic environment in Hungary. Financial data are from published financial statements and Hungarian Business Information database. My sample comprises 65 international standards adopting and 260 local accounting rules user firms. The results of applied regression model support that the greater demand for more informative and conservative accounting earnings due to performance evaluations at more widely held by businesses stimulating to adopt international accounting standards. Businesses with lower labour productivity compared to their industry peers have greater incentives to follow accounting standardization.Key words: Business practice; Accounting standards; Standardization process; Management performances; Comparable research; Hungary
Corporate debt, variable retention rate and the appearance of financial fragility

This paper develops a formal neo-Kaleckian model of growth and distribution with excess capacity. First, we deal with the stability and uniqueness of equilibrium in the short run and make some comparative static exercises. Then we show the long run behaviour of the model by endogenising the retention rate and the level of debt. Within that framework, we investigate the conditions for multiple equilibria and show the possibility of instability following a series of increases in the rate of interest or as a result of less prudent dividend policies on the part of firms.
THE DELPHI TECHNIQUE IN DOCTORAL RESEARCH : CONSIDERATIONS AND RATIONALE

he purpose of this paper is to explore and provide extended details on the Delphi technique research design. The focus was primarily on the doctoral student researcher audience because the Delphi technique appears to be coming increasingly popular as a research design for doctoral dissertations. The classical Delphi technique is described as well as a number of variations in design. To illustrate the process of conducting a Delphi study, an actual investigation was conducted and described. The purpose of that Delphi study was to ascertain best future practices in helping doctoral students complete their doctoral program. The study conducted included three rounds with an expert panel of faculty who also served as dissertation chairs. A list of best practices was generated in the first round. These practices were then ranked in order of effectiveness in the second round. The third round asked the expert panel members to expand on how they would bring the suggested best practices into reality. The third round results were then coded using the methodology of Saldaña (2009), codes listed, and categories and subcategories evolving from the coding described. The final discussion includes the advantages and challenges of using the Delphi technique for doctoral research. The principle challenges include the difficulty of future forecasting, timing and commitment, panel membership, and bias. The advantages include the ability to define a problem where little is known, clarification through iteration, avoidance of issues such as groupthink because of panel anonymity, and the ability to have panel members located virtually anywhere as the process can all be done electronically.
Sphingosine 1-Phosphate (S1P) Receptors 1 and 2 Coordinately Induce Mesenchymal Cell Migration through S1P Activation of Complementary Kinase Pathways*

Background: Coupling of bone degradation to subsequent bone formation requires recruitment of osteoblast precursors. Results: Osteoclasts produce sphingosine 1-phosphate (S1P), which stimulates mesenchymal (skeletal) stem cell migration by activating kinase signaling pathways. Conclusion: Coupling of bone resorption to bone formation involves S1P-mediated recruitment of osteoblastic cells. Significance: Enhancing kinase signaling in osteoblastic cells may be a novel approach to enhance bone formation. Normal bone turnover requires tight coupling of bone resorption and bone formation to preserve bone quantity and structure. With aging and during several pathological conditions, this coupling breaks down, leading to either net bone loss or excess bone formation. To preserve or restore normal bone metabolism, it is crucial to determine the mechanisms by which osteoclasts and osteoblast precursors interact and contribute to coupling. We showed that osteoclasts produce the chemokine sphingosine 1-phosphate (S1P), which stimulates osteoblast migration. Thus, osteoclast-derived S1P may recruit osteoblasts to sites of bone resorption as an initial step in replacing lost bone. In this study we investigated the mechanisms by which S1P stimulates mesenchymal (skeletal) cell chemotaxis. S1P treatment of mesenchymal (skeletal) cells activated RhoA GTPase, but this small G protein did not contribute to migration. Rather, two S1P receptors, S1PR1 and S1PR2, coordinately promoted migration through activation of the JAK/STAT3 and FAK/PI3K/AKT signaling pathways, respectively. These data demonstrate that the chemokine S1P couples bone formation to bone resorption through activation of kinase signaling pathways.
The two-product multiperiod capacity and demand allocation problem

Abstract In certain industries, firms are faced with demand for their products vastly in excess of available production capacity. In such situations, a firm can essentially sell everything that it produces. The firm is then faced with the problem of determining the appropriate level of demand of each product and of allocating this demand to different periods of the horizon. This demand allocation decision determines the allocation of capacity to various products within each period. A two-product multiperiod capacity and demand allocation model is developed in this paper. A solution procedure is proposed and the form of the optimal solution is determined for two situations. In the first situation, the firm has control over the sequence of production of various products, while in the second situation, the sequence is fixed and is not under the control of the firm. The results show that operational issues like sequencing must be considered while taking marketing and demand management decisions.
Health conditions and quality of life in survivors of childhood acute myeloid leukemia comparing post remission chemotherapy to BMT: A report from the children's oncology group

Therapy for childhood acute myeloid leukemia (AML) has historically included chemotherapy with or without autologous bone marrow transplant (autoBMT) or allogeneic hematopoietic stem cell transplantation (alloBMT). We sought to compare health‐related quality‐of‐life (HRQOL) outcomes between these treatment groups.
Raising public awareness of aphasia in southern Ontario, Canada: A survey

Abstract Purpose: Despite the relatively high prevalence of aphasia, research indicates that, world-wide, public awareness of aphasia is lacking. Of the surveys that have been conducted internationally, none has studied the Canadian public's awareness of aphasia. The purpose of the present survey was to assess public awareness and basic knowledge of aphasia of individuals in southern Ontario, Canada. Method: Using the same questionnaire that has been used in other countries, face-to-face surveys were conducted in public places (e.g. parks) at various locations in southern Ontario. Respondents were asked questions pertaining to their awareness and knowledge of aphasia. The number of surveys retained for analysis was 831. In addition to an evaluation of public awareness and knowledge of aphasia, the potential influences of age, gender, and occupation were analysed. For those who had heard of aphasia, questions were asked to determine how or where they had heard of aphasia. Result: Consistent with the literature, overall public awareness and basic knowledge of aphasia in southern Ontario was found to be limited. The factors of age, gender and occupation were found to influence the results. Conclusion: This investigation supports the need for better promotion of aphasia awareness to the public in southern Ontario and, by extension, in Canada.
The importance of G2677T/A and C3435T polymorphisms of the MDR1 gene in the aetiology of colorectal cancer

Introduction Colorectal cancer (CRC) is the most common cancer among patients, and its aetiology is still not precisely known. It is believed that 15–30% of colorectal cancers are genetically determined. P-glycoprotein (P-gp) encoded by the MDR1 gene in normal conditions plays an important role in the action of colon epithelial cells. However, the MDR1 polymorphism influences the P-gp expression and can weaken its effect against xenobiotics (procarcinogens) and increase the frequency of CRC. Aim To evaluate the correlation between the MDR1 C3435T and G2677T/A polymorphisms and the risk of colorectal cancer. Material and methods The study group with colorectal cancer included 47 women and 60 men while the control group consisted of 110 healthy patients. The diagnosis in patients suffering from CRC was confirmed by histopathological report. Genetic analysis was performed using PCR-RFLP method. Results We showed only a correlation between the frequency of CT and TT genotypes of C3435T polymorphism and the risk of colorectal cancer in younger age. There was no correlation between the C3435T and G2677T/A polymorphisms of the MDR1 gene and other clinical parameters. Conclusions Our findings suggest that T allele carriers of C3435T polymorphism have an increased risk of CRC. However, further studies are needed on a much larger number of patients and genes associated with metabolism and transport of xenobiotics including procarcinogens.
THE SUBSCRIPTION PRICE IN RIGHTS OFFERINGS

A major decision facing the financial manager planning a rights offering involves setting the subscription price. Financial managers have long understood that for a rights offering to be successful, the subscription price should be set below the market price but only at the risk that significant underpricing may affect adversely the price performance of their firm's stock following the issue. This article reviews the theoretical and practical considerations involved in setting the subscription price and presents some statistical evidence suggesting that financial managers may be overly concerned with the possible disadvantages of underpricing a rights offering.
BIDDING TILL BANKRUPT DESTRUCTIVE COMPETITION IN PROFESSIONAL TEAM SPORTS

The analysis and evidence here suggest that the market for star athletes in professional sports could be subject to "destructive competition"--a competitive process that drives some participants from a market even though it is inefficient for them to leave. When pursuing a league championship, the talent that turns an average team into a contender contributes disproportionately to the team's success. Teams that fail to earn enough on the last stars they sign to offset losses on their inframarginal talent will abandon a competitive market for star athletes. Other situations that involve input rivalry between producers might yield similar results. Copyright 1993 by Oxford University Press.
INTERACTIVE DECISION MAKING USING POSSIBILITY AND NECESSITY MEASURES FOR A FUZZY RANDOM MULTIOBJECTIVE 0–1 PROGRAMMING PROBLEM

This article deals with a multiobjective 0–1 programming problem involving fuzzy random variable coefficients. A novel decision-making model based on stochastic programming and possibilistic programming is proposed. The aim of this article is to seek a solution to maximize expected degrees of possibility or necessity for which objective function values satisfy fuzzy goals. It is shown that the problem, including fuzziness and randoness, equivalently is transformed into a deterministic multiobjective stochastic 0–1 programming problem. In order to find a satisficing solution of the problem for a decision maker, interactive decision making is constructed using the reference point method.
Free Agency, Long-Term Contracts and Compensation in Major League Baseball: Estimates from Panel Data

Using longitudinal data for major league baseball players, this paper estimates the effects of eligibility for free agency or arbitration on compensation and contract duration. Becaus e eligibility is based on experience and better players are kept longe r, a fixed effects approach is used. Arbitration and free agency eligibility both raised annual compensation; however, only free agen cy raised contract duration. The free agency findings are consistent wi th Nash bargaining; however, additionally considering the arbitration results suggests the "winner's curse": duration rises only when a team might lose a player. The auction market is thus avoided. Copyright 1993 by MIT Press.
Essays on public education finance

This dissertation consists of three chapters. The first chapter addresses the role of housing market dynamics in explaining the choice of public education finance systems at the state level. The second chapter assesses the effects of increased levels of state involvement in public education finance on total amount of resources for public schools by taking into account the differences in state aid formulae. The third chapter examines the relationship between spending per pupil in public schools and demographic characteristics of the population. In the first chapter, I analyze the welfare effects of different public education finance systems. Specifically, I show that the public education finance system that decreases intrastate spending inequality by setting a minimum spending per pupil, Foundation, would be chosen over the system that sets a guaranteed tax base for every district, Power-Equalizing, if they were subject to a majority voting. The main mechanism behind this is that higher property tax rates under a Power-Equalizing system compared to a Foundation system lead to lower housing wealth for the majority in the former. The model suggests that a relatively lower mean income, and a lower income inequality in a state results in a Foundation system being chosen by a majority. In addition, the model suggests that the states that choose a Foundation system over a Power-Equalizing system should observe higher house prices. Finally, I provide suggestive evidence supporting these theoretical results. In the second chapter, I quantitatively address the effects of increased lev-
Immunological Aspects of Nutritional Diabetes Prevention in NOD Mice: A Pilot Study for the Cow's Milk–Based IDDM Prevention Trial

Human epidemiological studies delineated early exposure to intact dietary protein (e.g., most infant formulas) as an environmental risk factor for the development of IDDM. The Trial to Reduce IDDM in the Genetically at Risk (TRIGR), an international IDDM prevention trial, has been designed to determine if avoidance of intact dairy protein in high-risk infants ≤6 months of age can reduce the subsequent diabetes incidence. We here studied the casein hydrolysate-based trial diet (Nutramigen) in NOD mice. When given either continuously or for 10 weeks after weaning, the test diet was highly effective in preventing autoimmune diabetes (32-week incidence: 4.6 vs. 58.8%) and in preserving pancreatic insulin levels, with little effect on islet inflammation. Spleen cells from protected NOD mice failed to adoptively transfer diabetes into irradiated syngeneic recipients. When co-transferred with splenocytes from diabetic donors, cells from diet-protected mice inhibited adoptive diabetes transfer (incidence 50 vs. 94%, P < 0.001). T-cell reactivity to the islet cell autoantigens ICA69 (islet cell antigen 69) and GAD65 developed only in diabetic re recipients of spleen cell grafts, indicating that diabetes protection extends to more than one autoantigen. In protected mice, ICA69 T-cell reactivity was not detectable spontaneously nor after priming with this autoantigen; however, priming with the cross-reactive non-self-antigen bovine serum albumin recruited T-cells responsive to ICA69. Thus, diabetes prevention with the clinical trial diet is effective in NOD mice, where it affects some T-cell repertoires and allows development of regulatory cells that interfere with destructive autoimmunity.
Using Table Valued Functions in SQL Server 2005 To Implement a Spatial Data Library

This article explains how to add spatial search functions (point-near-point and point in polygon) to Microsoft SQL Server 2005 using C# and table-valued functions. It is possible to use this library to add spatial search to your application without writing any special code. The library implements the public-domain C# Hierarchical Triangular Mesh (HTM) algorithms from Johns Hopkins University. That C# library is connected to SQL Server 2005 via a set of scalar-valued and table-valued functions. These functions act as a spatial index.
Promoting altruism as a corporate goal

Executive Overview “Altruism” is a word rarely associated with the world of business. After all, the game of business is played in a competitive arena and hence few expect business people to be altruistic. The path to profits, it is widely believed, is not paved with caring concern but with Darwinian cleverness. Add to these expectations a North American character of individualism and a baby-boomer generation known for its “me-ness. ” and you have a world where altruism is a word rarely heard. Yet in the early mornings and evenings before and after our workday, we nurture our children, attend PTA meetings, and donate our time and money to the local YMCA or Girl Scout troop. In this part of our lives, altruism seems quite alive and commonplace. This seeming discrepancy naturally raises several questions: “Does altruism have a place in our business lives as well as our private lives? And does it make good economic sense? ” The answers may indeed be “yes. ” For, in reality, parts of the world are proving the op.
How Long Does It Take to Learn Prices? The Importance of Nominal Values in the Price Learning Process

ABSTRACT This study examines the price learning process of consumers, utilizing the huge real-life experiment conducted by 12 West-European countries in 2002: namely, the currency changeover to the euro. We find that the price knowledge of consumers has improved very slowly after the transition, and still after two years remains significantly worse than in the era of the national currency. This is most probably explained by the important role that nominal values play, both in the pricing strategies of firms and in the price learning process of consumers.
Evolution of “Universal Business Excellence Model” incorporating Vedic philosophy

Purpose – The purpose of this paper is to evolve the Universal Business Excellence Model (UBEM) with the integration of common features of business excellence models (BEMs) with universal laws of nature to facilitate multi‐dimensional business growth.Design/methodology/approach – Business has focused on accumulation of wealth at the cost of society for decades. It has resulted in socio‐economic, political and environmental problems and led to the evolution of quality, environmental, HSE systems and BEMs, etc. Vedic philosophy emphasizes that a core function of business is to create wealth for “Well being of society”. To evolve UBEM, synthesis of BEM, e.g. the Malcolm Baldrige National Quality Award (MBNQA), the European Quality Award (EQA) and the Deming Prize has been undertaken to identify the common and unique issues. In addition, certain issues not adequately addressed in BEM but emphasized in Vedic hymns have been empirically tested to check their applicability in the current business scenario.Findin.
To Own Or To Franchise?: The International Control Decision For Service Companies

Franchising, which accounts for a significant share of the U.S. domestic service industry, has also become a major strategic alternative in the international expansion of U.S. service firms. This article attempts to explain the international franchising and control decision by U.S.-based service firms in terms of a theoretical framework that borrows from agency theory and transaction-cost analysis. Specifically, it attempts to answer the following question: Why would a well-established service firm choose to operate in certain countries through a franchising agreement whereas in others it would set up a wholly-owned subsidiary? 1996 Morgan Stanley.
Suggestion Systems

The suggestion system, a seventy-seven-year-old idea, is paying off for sponsoring businesses and their employees. This research study provides purposes and benefits of the suggestion system; an examination of factors concerning its utilization status; an evaluation of statements relative to deterrents, employee benefits, and employer benefits; and considerations toward the successful implementation and administration of a suggestion system. A successful suggestion system does not cost—it pays.
Short-run and long-run interaction between inflation and unemployment in the USA

The aim of this study is to investigate both the short-run and long-run relationship between inflation and unemployment characterizing the US economy in the last 30 years. To this end a cointegrated structural VAR vs built. Since unemployment does not cause inflation at frequency zero a recursive structure, with inflation ordered first, allows the identification of a permanent and a transitory shock (cf. Ribba, Economics Letters 56, pp. 253–6, 1997). The main conclusions of the investigation are that: (i) in the short run, the existence of a tradeoff induced by the transitory shock is confirmed; (ii) in the long run, the two variables move one-for-one in the same direction driven by a permanent supply shock.
Proteins that bind calcium in a phospholipid-dependent manner.

Three proteins (Mr = 64K, 32K, and 22K) that bind to phospholipids in a calcium-dependent manner were purified from bovine brain. The calcium-binding properties of these proteins were investigated by equilibrium dialysis and by gel filtration chromatography. The 64- and 32-kDa proteins were found to have calcium- and phospholipid-binding properties strikingly similar to those of protein kinase C [Bazzi, M.D., & Nelsestuen, G.L. (1990) Biochemistry 29, 7624]. The free proteins bound limited divalent metal ion even at 200 microM calcium. However, they bound eight to nine calcium ions per protein in the presence of membranes containing acidic phospholipids. The calcium concentrations needed for protein-phospholipid binding were different for these two proteins and were strongly influenced by the phospholipid composition of the vesicles; vesicles of higher phosphatidylserine content required lower concentrations of calcium for protein-membrane association. These properties described a general type of calcium-interacting system where simultaneous interaction of all three components (protein, phospholipids, and calcium) is required. The free proteins may provide only partial coordinate bonds to each calcium ion, but complete calcium-binding sites could be generated at the protein-phospholipid interface. In contrast to the 64- and 32-kDa proteins, the 22-kDa protein bound similar amounts of calcium (two to three ions/protein) in the presence or the absence of phospholipids. The 22-kDa protein had the lowest affinity for phospholipid and the highest affinity for calcium of the three proteins tested. Thus, calcium-dependent phospholipid-binding proteins consist of several types. For example, the 64- and 32-kDa proteins appear to be quite abundant and may even function as a calcium buffer to modulate signaling events.