Miracle-dz/UniFAR-FTUs huggingface dataset:
Exploring the R&D Disclosure Environment

In this exploratory study, a series of interviews with analysts and firm executives, supplemented with an analysis of annual report disclosures, is used to provide insights into the research and development (R&D) disclosure environment within which technology‐intensive firms operate. The interviews cover questions of interest to both professional and academic accounting audiences, including the types of R&D information which firms reveal and analysts use, managers' concerns with revealing proprietary or bad news R&D information, the potential benefits from effective R&D disclosure management, and views on deferring vs. expensing development expenditures. The content analysis provides a description of the quantity, subject matter, and location of the R&D disclosures contained in 113 Toronto Stock Exchange‐listed firms' annual reports. Finally, the regression analysis explores the association between six disclosure environment factors (R&D expense proportion, accounting policy for development expenditures, .
A British industrial success: productivity in the Lancashire and New England cotton spinning industries a century ago

This paper uses new product-specific, micro-level US data to show that New England had lower levels of productivity in cotton spinning than Lancashire, c. 1900, contradicting results derived by Broadberry from the Censuses of Production. The discrepancy stems from the Censuses’ poor methods of aggregating heterogeneous yarn output. The finding that Britain – the labour-abundant country – has higher labour productivity contradicts the Rothbarth-Habakkuk model. We suggest Britain’s industrial success stems from more intensive competition, manifested through external economies of scale and longer production runs. We finish with some speculative implications for British performance in the first and second industrial revolutions.
Labor Market Implications of Weak Ties

Although many workers find employment through weak ties, previous studies have shown little empirical support for a connection between weak ties and income. In this article, I explain one reason why the survey methods used in previous studies underestimate, perhaps greatly, the effect of weak ties on income. In addition, I demonstrate a more direct method of estimating the effect of weak ties on income by using information from the General Social Survey on the overlap of close friends of respondents. I find that the range of social connections provided by weak ties has a significant and economically meaningful effect on income.
Initial Public Offerings, Accounting Choices, and Earnings Management*

Abstract. This paper investigates whether entrepreneurs manipulate earnings in the periods prior to taking their firms public through the choice of accounting conventions. The preponderance of evidence, using powerful accrual tests that were able to detect earnings management in other contexts, indicates little, if any, manipulation. To the extent that there is earnings management, the results suggest that this phenomenon is more pronounced among small firms and among firms with large financial leverage and is to a lesser degree related to the quality of the underwriters and auditors employed when going public. RA©sumA©. Les auteurs ont voulu savoir si les entrepreneurs manipulaient les bA©nA©fices dans les exercices prA©cA©dant un appel public A l'A©pargne par le truchement du choix des normes et conventions comptables. La prA©pondA©rance des preuves recueillies A l'aide des puissantes techniques existantes de sondage des produits et des charges visant A dA©celer les cas d'â‰a accommodation Â» des bA©nA©fices dans d'autres contextes, rA©vA¨le une faible manipulation, sinon aucune. Dans la mesure oA¹ il y a accommodation des bA©nA©fices, les rA©sultats obtenus donnent A penser que le phA©nomA¨ne est davantage accentuA© chez les entreprises de petite taille ou dont le levier financier est A©levA©, et qu'il est reliA© de faA§on plus tA©nue A la qualitA© des preneurs fermes et des vA©rificateurs A qui l'entreprise a recours lorsqu'elle fait appel public A l'A©pargne.
THE INFLUENCE OF ROLE MODELS ON ENTREPRENEURIAL INTENTIONS

This study examines the impact of role model activities on potential entrepreneur's desire to own a business. A group of students, whose role model owned a business, were asked to rank the influence on career intentions of twenty specific activities in which role models and potential entrepreneurs might engage. The study looks at the relationship between these activities and the desire to own a business. Role model activities related to involving the respondent in professional activities, employment in the business, and discussions about the business were found to be significantly related with interest in starting a business. The results can be useful to those involved in teaching entrepreneurship courses, owners of businesses who are interested in encouraging entrepreneurship, and providers of assistance who council owners of firms.
Living donor liver transplantation using a left hepatic graft from a donor with a history of gastric cancer operation

In some countries, because of the scarcity of cadaveric donation [1], liver transplants have been heavily dependent on living donation which has recently become an accepted procedure [2]. In such situations, selection of living donors is one of the most important matters, especially in donors with a history of an abdominal operation or malignancy [3–5]. Here we report a case of living donor liver transplantation (LDLT) using a left hepatic graft from a donor with a history of gastric cancer operation. A 60-year-old female was admitted to our hospital with decompensated hepatitis C-related cirrhosis to undergo LDLT. The preoperative Model for End-Stage Liver Disease score [6] was 18. Her husband, the only candidate living donor, was a 59-year-old man with a history
The Inhibitory Effect of Eplerenone on Cell Proliferation in the Contralateral Kidneys of Rats with Unilateral Ureteral Obstruction

Background: The unilateral ureteral obstruction (UUO) model not only induces renal interstitial fibrosis in the obstructed kidney but also induces injury in the contralateral kidney. We hypothesized that activation of the mineralocorticoid receptor (MR) may induce fibrosis in the early stage of UUO. Methods: Thirty male Sprague-Dawley rats weighting 200 ± 10 g were used in this study and randomly divided into 3 groups: a UUO group, a UUO and eplerenone group, and a sham group. The contralateral kidney and plasma were harvested for further study 10 days after surgery. Results: The level of plasma aldosterone (869.95 ± 55.851 pg/mL) was significantly higher in the UUO group than that in the sham group (478.581 ± 36.186 pg/mL vs. UUO, p < 0.05). The infiltrated inflammatory cells (F4/80) and deposited collagens were increased significantly in the contralateral kidneys in the UUO group compared to those in the sham group, which were decreased by eplerenone. However, proliferating cell nuclear antigen was increased 2.47 times in the UUO group compared to the sham group in the contralateral kidney (p < 0.01), and those changes are attenuated by eplerenone. The expression of SGK-1 protein and mRNA was upregulated in the contralateral kidney in the UUO group, which is suppressed by eplerenone treatment. NF-κB pathway effecters were also changed markedly in the contralateral kidney in the UUO group and partly reversed by eplerenone. Conclusion: Aldosterone induces inflammatory cell proliferation via the MR/SGK-1 and NF-κB pathways and eventually leads to fibrosis in the contralateral kidney.
Innovating in Cluster/Cluster as Innovation: The Case of the Biotechvalley Cluster Initiative

It has been noted that innovation seems to take place to a higher degree in clusters than elsewhere and we have lately seen a worldwide wave of emerging cluster initiatives and similar innovation policy projects. Some of these are realistic efforts based on existing regional strengths and partly existing cluster structures. Most, however, are grasping at straws. The latter is especially true when it comes to technologies such as IT and biotech. We could subsequently add a new label—“pathetic clusters”—to the already existing list of embryonic, emerging, world-class or stagnating clusters. But what do we make of such “pathetic clusters” (are they really pathetic)? Although economic geographers often tend to explain innovation (competitiveness) by looking at cluster dynamics, in such accounts, the cluster concept itself can actually function as an innovation, imposing similar effects on the economy as more familiar types of innovation would, i.e. by creating a local competitive edge. It is reasonable to believe that if “pathetic clusters” play important roles in regional economies, then they do so in the form of social and organizational innovations rather than as Porterian drivers of innovation and industrial dynamics on a large scale. This function of the cluster concept—as a local innovation—is the focus of the paper at hand.
Investigation of the physical mechanisms governing data-retention in down to 10nm nano-trench Al2O3/CuTeGe conductive bridge RAM (CBRAM)

In this work, we present an experimental and theoretical analysis of scaled (down to 10nm) Al2O3/CuTeGe based CBRAM. We focus on the understanding of the physical mechanisms responsible for the failure of high and low resistance states at high temperature. Using a numerical model combined with ab-initio calculations, we elucidate for the 1st time at our knowledge the role of the filament morphology on the resistance instability. We demonstrate that an optimized filament shape (tuned by adjusting the operating conditions) significantly improves the memory window stability at high temperatures.
Influence of the Bretton Woods Institutions on Economic Growth : Literature Survey for Transitional Economic Systems

The countries with the economies in transition to market system are usually treated the same as the other countries with different institutional systems. The same case is with the Bretton Woods Institutions that, while offering their financial assistance, impose advices commonly considered as identical to the approaches they use to other countries. This idea led to the discussion whether International Monetary Fund, World Bank and World Trade Organization really have positive effect on the economic growth of the countries in transition. This paper offers detailed literature survey on the discussion and suggests the methodological framework for the actual estimation of the Bretton Woods Institutions' influence on the economic growth of the transitional countries.
Effects of tooth preparation burs and luting cement types on the marginal fit of extracoronal restorations.

PURPOSE Although surface roughness of axial walls could contribute to precision of a cast restoration, it is unclear how the roughness of tooth preparation affects marginal fit of the restoration in clinical practice. The purpose of this study was to describe the morphologic features of dentin surfaces prepared by common rotary instruments of similar shapes and to determine their effects on the marginal fit for complete cast crowns. MATERIALS AND METHODS Ninety crowns were cast for standardized complete crown tooth preparations. Diamond, tungsten carbide finishing, and crosscut carbide burs of similar shape were used (N = 30). The crowns in each group were subdivided into three groups (n = 10) for use with different luting cements: zinc phosphate cement (Fleck's), glass ionomer cement (Ketac-Cem), and adhesive resin cement (Panavia 21). Marginal fit was measured with a light microscope in a plane parallel to the tooth surface before and after cementation between four pairs of index indentations placed at equal distances around the circumference of each specimen. Difference among groups was tested for statistical significance with analysis of variance (ANOVA) followed by Ryan-Einot-Gabriel-Welsch Multiple Range Test (alpha= 0.05). RESULTS Analysis of measurements disclosed a statistically significant difference for burs used to finish tooth preparations (p < 0.001); however, luting cement measurements were not significantly different (p= 0.152). Also, the interaction effect was not significantly different (p= 0.685). For zinc phosphate cement, the highest marginal discrepancy value (100 +/- 106 microm) was for tooth preparations refined with carbide burs, and the lowest discrepancy value (36 +/- 30 microm) was for tooth preparations refined with finishing burs. For glass ionomer cement, the highest marginal discrepancy value (61 +/- 47 microm) was for tooth preparations refined with carbide burs, and the lowest discrepancy value (33 +/- 40 microm) was for tooth preparations refined with finishing burs. For adhesive resin cement, the highest marginal discrepancy value (88 +/- 81 microm) was for tooth preparations refined with carbide burs, and the lowest discrepancy value (19 +/- 17 microm) was for tooth preparations refined with finishing burs. CONCLUSIONS Marginal fit of complete cast crowns is influenced by tooth preparation surface characteristics, regardless of the type of luting agent used for cementation. Tooth preparations refined with finishing burs may favor the placement of restorations with the smallest marginal discrepancies, regardless of the type of cement used.
An automated VCOs characterization system

In the highly competitive market of RFICs, components test plays a key role. In order to reduce the critical factor time to market, the main objective is to test the most products possible in the least amount of time, for the lowest cost and with the highest accuracy. Automated tests help reaching this goal, for example for VCOs measurements. A fully automated modular test system in industrial R&D laboratory environment has been developed for RF and I/O products. This paper presents a part of this global test system and focuses on VCOs measurements capabilities. Multiple die testing, temperature control, automatic report generation, traceability, large modularity, enhanced accuracy, multiple instruments choice, friendly interface, re use strategy are ones of the main features of this system. Using this solution, measured improvement of productivity is a factor of 12. This system will be extended to other types of RF/PLL/mixed measurements to provide complete characterization solutions. Some switching capabilities will allow mixing different measurements campaigns. The perspectives of this system are thus wide opened.
Financial Sector Reform in China

Financial Sector Reform in China, edited by Yasheng Huang, Tony Saich and Edward Steinfeld. Cambridge: Harvard University Asia Centre, 2005. xi + 250 pp. (Online publication: http://www.fas.harvard.edu/~asiactr/publications/pdfs/ Huang%20et%20al.pdf, accessed 16 May 2006). This edited volume is a collection of papers from a conference on China's financial sector reform held in 2001. The time interval between the conference and publication of these papers has partly undermined the pertinence of some of the analyses and policy recommendations. This volume could have also been improved by better coordination between the editors and chapter contributors, since many of the breathtaking conceptual ideas brilliantly articulated at the beginning of the volume were not well-evidenced in the chapters. That said, I still recommend it to any reader interested in the political economy of financial sector reforms in China. The editors' introduction is exceptionally well written. It reads like a sequel to Nicholas Lardy's China's Unfinished Economic Revolution (Washington: Brookings Institution Press, 1998), and could excite researchers who want to understand better the political economy complexities of financial sector reforms. While Lardy's work has largely focused on the linkage between financial sector reforms and restructuring of state-owned enterprises, this volume goes one step further by tracing the inefficiency of the financial system to a deficient fiscal system. By provisioning the state-owned banks to finance the ailing state-owned enterprises, which are major providers of social welfare benefits to state-sector workers, the central authority has in fact used the banking system to "substitute for a weak fiscal apparatus". This volume has contributed to the literature on the political economy of financial sector reform in the following aspects. By examining the resolution of nonperforming loans of the state-owned banks since 1999, Steinfeld argues that inefficiencies in the financial sector stems not only from "government failure", that is, excessive government control, but also from "market failure", as a result of information asymmetries between the government (and its agents) and the enterprise employees. Despite debt-equity swaps by which the government sets up asset management companies to enable the exchange of enterprises' existing debt for equity in the company, corporate governance in the SOEs remains fundamentally unchanged; the asset management companies have neither the power nor the incentive to implement any concrete changes in the companies. According to Steinfeld, this is due to shortcomings in government regulations in tackling the problems of "market failure" typical in most credit markets. His analysis has a powerful normative implication: "the real question is not whether the Chinese state has the willingness to retreat, but rather whether it has the capacity to govern" (p. …
Analysis of 372 patients with Crush syndrome caused by the Hanshin-Awaji earthquake.

OBJECTIVE To clarify clinical features and determine the severity of injuries in patients with crush syndrome in Hanshin-Awaji earthquake. METHODS We retrospectively reviewed medical records of 6,107 patients hospitalized in 95 hospitals, and identified 372 patients with crush syndrome. RESULTS The major sites of crush injury were in the lower extremities (74%), followed by the upper extremities (10%), and the trunk (9%). Pelvic fractures, limb fractures, and abdominal injuries were the most frequently associated injury. Patients with trunk compression and/or with abdominal injury had a higher mortality rate. A total of 50 patients (13.4%) died. The causes of death within 5 days after the earthquake were hypovolemia and hyperkalemia. Peak serum creatine kinase concentration increased with the number of crushed extremities. Mortality and the risk of acute renal failure were higher in patients with creatine kinase concentration more than 75,000 micro/L. CONCLUSIONS Peak serum concentration of creatine kinase as well as the number of injured extremities serve to estimate the severity of crush syndrome.
The moderating effect of buyer‐supplier relationships on quality practices and performance

This paper contributes to, and links the areas of quality management and buyer‐supplier relationships. In doing so, we seek to address two broad research questions. To what extent do quality practices impact upon the various dimensions of quality performance, manufacturing performance and, in turn, business performance? To what extent is the relationship between quality practices and quality performance contingent upon the nature of buyer‐supplier relationships? To address these questions, we developed a path model incorporating quality practices, design quality, conformance quality, external quality‐in‐use, product cost, time‐to‐market, customer satisfaction, business performance and buyer‐seller relationships. The model was tested with data collected from 200 suppliers in the electronics sector in the Republic of Ireland. Data analysis of the data indicated considerable support for the conceptual model.
Determinants of Audit Committee Diligence

The number of audit committee meetings is the only publicly available quantitative signal about the diligence of audit committees, and private sector bodies and Securities and Exchange Commission (SEC) officials have emphasized the need for frequent meetings of the audit committee. Prior research indicates that the number of audit committee meetings is associated with many “good” outcomes related to financial reporting, but there is little empirical evidence related to the determinants of audit committee diligence. In this paper we examine the association between firm characteristics and the number of audit committee meetings as a proxy for audit committee diligence. Our sample includes 319 firms from the S&P SmallCap600 with a December 31, 2003 fiscal year‐end. We find that there are more audit committee meetings in firms that (1) are larger, (2) have high outsider block‐holdings, (3) are in litigious industries, or (4) have more board meetings. The number of audit committee meetings increases with audit.
Financial Market Efficiency, the Decomposition of "Anticipated" versus "Unanticipated" Money Growth, and Further Tests of the Relation between Money and Real Output: A Note

Probably the most controversial empirical findings in macroeconomics in the last decade stem from Robert Barro's investigations into the relative effects of "unanticipated" versus "anticipated" money growth on unemployment and real output. These studies generally proceed by decomposing observed money growth into what is defined to be its "anticipated" and "unanticipated" components and then test the restriction that only the unanticipated money measure has important effects for unemployment and real output in "black box" reduced-form "real side" equations that include determinants of the "natural" rates of unemployment and real output as additional explanatory variables. l The results of these tests for the annual postwar U.S. data generally cannot reject the hypothesis that only unanticipated money growth is important for the determination of aggregate real activity.2 Anticipated money growth is found to be neutral for unemployment and real output. These results are important because they give empirical support to the assertion that the apparent nonneutrality of observed money growth does not provide any firm basis for the efficacy of a systematic countercyclical monetary policy. It should be clear that a crucial problem in testing for the neutrality (nonneutrality) of anticipated (unanticipated) money growth lies in developing an appropriate decomposition of observed money growth into its "anticipated" and "unanticipated" parts. Small [13], Mishkin [8], and Weintraub [14] among others have
Potential clinical insights into microRNAs and their target genes in esophageal carcinoma

Esophageal carcinoma (EC) are characterized by dysregulation of microRNAs, which play an important roles as a posttranscriptional regulators in protein synthesis, and are involved in cellular processes, such as proliferation, apoptosis, and differentiation. Recently, altered miRNAs expression has been comprehensively studied in EC by high-throughput technology. Increased understanding of miRNAs target genes and their potential regulatory mechanisms have clarified the miRNAs activities and may provide exciting opportunities for cancer diagnosis and miRNA-based genetherapy. Here, we reviewed the most recently discovered miRNA target genes, with particular emphasis on the deciphering of their possible mechanisms and the potential roles in miRNAs-based tumour therapeutics.