Miracle-dz/UniFAR-FTUs huggingface dataset:
An Exploratory Study of Operational Reasons to Budget

Budgets are used widely but criticized, mainly for performance evaluation reasons. We find that organizations regard budgets as more important for planning and control than evaluation, thus proposing a rationale for their continued use irrespective of evaluation-based criticisms. This finding is also important, because most extant budget research focuses on evaluation, suggesting a potential disconnect between budget research and practice. We also find that rolling forecasts are used in tandem with the annual budget in most organizations, and for the same reasons. This was unexpected, as coexistence suggests their adoption for different reasons.
Exercise increases muscle GLUT-4 levels and insulin action in subjects with impaired glucose tolerance.

A decline in insulin sensitivity is associated with aging, inactivity, and obesity. The effects of exercise training on glucose homeostasis independent of weight loss in older glucose-intolerant individuals are not well established. We examined the effects of exercise training on oral glucose tolerance, insulin action, and concentration of the GLUT-4 glucose transporters in skeletal muscle. Exercise training at 50 and 75% of heart rate reserve was performed for 12 wk in 18 individuals (age = 64 +/- 2, body fat = 37.0 +/- 1.5%). Peripheral insulin action was determined 96 h after the last exercise bout using a two-step hyperinsulinemic-euglycemic glucose clamp (insulin = 192 and 708 pmol/l). Percent body fat and fat-free mass (FFM) were unchanged with training. Diet composition, assessed by diet record, did not change over the 12 wk. Improved oral glucose tolerance was observed, as exhibited by lower plasma glucose concentrations after training (P < 0.05), whereas plasma insulin response remained unchanged. The rate of glucose disposal was unchanged during the low insulin concentration but increased 11.0% at the high insulin concentration (P < 0.05) after training (54.4 +/- 4.4 vs. 60.4 +/- 5.5 mumol.kg FFM-1.min-1). Skeletal muscle glycogen and GLUT-4 concentration increased 24 and 60%, respectively, with training. There was no direct relationship between the change in GLUT-4 protein and the change in glucose disposal rate. These findings demonstrate that chronic exercise training without changes in body composition improves peripheral insulin action in subjects with impaired glucose tolerance. (ABSTRACT TRUNCATED AT 250 WORDS)
An Illustrated User Guide to the World Input–Output Database: The Case of Global Automotive Production

This article provides guidance to prudent use of the World Input–Output Database (WIOD) in analyses of international trade. The WIOD contains annual time-series of world input–output tables and factor requirements covering the period from 1995 to 2011. Underlying concepts, construction methods and data sources are introduced, pointing out particular strengths and weaknesses. We illustrate its usefulness by analyzing the geographical and factorial distribution of value added in global automotive production and show increasing fragmentation, both within and across regions. Possible improvements and extensions to the data are discussed.
Preventive Effect of Korean Red Ginseng for Acute Respiratory Illness: A Randomized and Double-Blind Clinical Trial

Korean Red Ginseng (KRG) is a functional food and has been well known for keeping good health due to its anti-fatigue and immunomodulating activities. However, there is no data on Korean red ginseng for its preventive activity against acute respiratory illness (ARI). The study was conducted in a randomized, double-blinded, placebo-controlled trial in healthy volunteers (Clinical Trial Number: NCT01478009). Our primary efficacy end point was the number of ARI reported and secondary efficacy end point was severity of symptoms, number of symptoms, and duration of ARI. A total of 100 volunteers were enrolled in the study. Fewer subjects in the KRG group reported contracting at least 1 ARI than in the placebo group (12 [24.5%] vs 22 [44.9%], P = 0.034), the difference was statistically significant between the two groups. The symptom duration of the subjects who experienced the ARI, was similar between the two groups (KRG vs placebo; 5.2 ± 2.3 vs 6.3 ± 5.0, P = 0.475). The symptom scores were low tendency in KRG group (KRG vs placebo; 9.5 ± 4.5 vs 17.6 ± 23.1, P = 0.241). The study suggests that KRG may be effective in protecting subjects from contracting ARI, and may have the tendency to decrease the duration and scores of ARI symptoms.
La Valoración de Empresas en España: un estudio empírico Firm valuation in Spain: an empirical research

Firm valuation, has not traditionally received a high-priority attention in the field of the empirical research. Nowadays, the important professional development in this area de- mands information about practical application of the methodological foundations of the firm va- luation. In general, international research reveals a gap between theory and practice in diffe- rent aspects from the valuation process. In this context, this paper analyses the degree of adjustment between the theoretical frame of firm valuation and the professional practice in Spain. With this purpose, we conduct a survey to experts in valuation in several areas. The results show that the experts base their decisions on the generally accepted theoretical framework. However, when considering the specific characteristics of the ex- perts, we can observe some differences in the valuation process. These differences mainly focus on the degree of use of the valuation methods, the computation of the free cash flows and the discount rate. Finally, the results allow us to carry out some suggestions for future lines of research aimed at impro- ving the firm valuation process.
The Allocation of Aircraft to Routes—An Example of Linear Programming Under Uncertain Demand

The purpose of this paper is to illustrate an application of linear programming to the problem of allocation of aircraft to routes in order to maximize expected profits when there is uncertain customer demand. The approach is intuitive; the theoretical basis of this work is found in an earlier study. The allocations are compared with those obtained under the usual procedure of assuming a fixed demand equal to the expected value. The computational procedure is similar to the fixed demand case, with only slightly more computational effort required. This paper is intended both for readers interested in routing (and analogous resource allocation) problems and for those interested in studying an example of an application of linear programming under uncertainty.
Identification and validation of colorectal neoplasia-specific methylation biomarkers based on CTCF-binding sites

To date, the sensitivity of currently available biomarkers based on the methylation of gene promoters is suboptimal for detecting adenomas and early-stage colorectal cancer (CRC). We aimed to develop biomarkers with methylated DNA binding sites of the multifunctional transcriptional factor CTCF for early detection of CRC. Using combined analyses of genome-wide occupation and the methylation profile of CTCF-binding sites, we identified candidate CTCF-binding sites. Then, we applied methylation-sensitive high-resolution melting (MS-HRM) and mass spectrometry analysis to screen and validate these candidate sites in diverse sample sets. We identified a set of colorectal neoplasia-specific biomarkers with robust performance. The top five biomarkers were selected and recommended for early detection of colorectal neoplasia. All of the five novel biomarkers exhibited a more robust discriminatory performance than that by BMP3 and NDRG4, two currently acknowledged robust methylation biomarkers. When the five new biomarkers were considered as a marker panel and tumor-positive was defined as having two or more (of the five) positive biomarkers, the marker panel could achieve a sensitivity of 91.67% for adenomas, 97.44% for Stage I CRC, 94.06% for Stage II CRC, 93.62% for Stage III CRC, and 93.54% for total colorectal tumors with a specificity of 94.05%. To our knowledge, this is the first study for colorectal neoplasia-specific methylation biomarkers based on CTCF-binding sites. Using a similar strategy, CTCF-binding sites could be potentially developed into biomarkers for other tumors. In summary, this study opens a new area in developing biomarkers for tumor prevention and treatment.
MARGINAL FEDERAL PERSONAL AND CORPORATE INCOME TAX RATES IN THE US., 1

In this arti&, I first report and describe the construction of two nz. + statistical series on the m@nul Federal inmme tax rates for corporations and private individuals in the United States sinoe the inceptb~ af those taxes and then analyze the behavior of these series over time. Several resuiu on the determination of tax rates are derived; these generally are not consistent with Bar,o’s theory of dei marginal tax rates. However, it turns out that the appropriate series can be constructed fairly easily from data reported in Statt’stics ST 1rtcome, published annually by the U.S. Treasury Department. These series are truly marginal rates and thus are a considerable improvement over the average: tax rate proxies that economists hnve had to use heretofore. * They should prove especially useful in computing after-tax rates of return. My estimaltes of the marginal personal and corpora& income tax rates are reported in tables 1 and “. In analyzing the behavior of the series, I first examine the t:ime series behavior al” the average marginal personal and corporate tax rates. These rates are those facing the representative individual or firm. These rates’ behavior can be explained by a very few variables. Besides being Lnteresting in themselves, these results also are interesting because they shed light on Barto’s (1979) recent explana:ion of deficit finance. I next analyze the behavior over time of the entire graduation slructure of tax. This analysis is of the cross-section tim+series type, ional element being the variation of marginal tax rates across income levels within e;ich year. This analysis not only shows how the: *I thank Hendrik S. Houthakkcr Lx encouraging me to pursue the research reported in Part 3. R&et% I.man and,. an anonymous r&r% for. helpful comments, and Leslie A. Forster fur aJrceknt assistam. ‘. FCYF example, Christensen and Jorgensen (1973) compute an efkctzve tax rate on labor compensation as the ratio of taxes an labor income to labor income including taxes.
International trade and economic growth in the Polish economy

In this paper the results of linear and nonlinear causality examination performed for openness of Polish economy and its economic growth are presented. In order to extract the impact of world crisis on Polish economy we decided to apply two samples (containing quarterly data) – the full sample (Q1 1996 – Q3 2009) and pre-crisis sample (Q1 1996 – Q3 2008). The applied linear causality tests support the existence of feedback between growth rate of exports and GDP growth irrespectively of chosen time period. For both examined samples no direct causal links between growth rates of GDP and imports were detected, one can only suppose the existence of indirect links before the crisis. Bidirectional causality was found for growth rates of exports and imports only for pre-crisis sample. Some weak evidence of causal link running from growth rate of imports to exports growth rate was also found for data that covers crisis, which may somehow be interpreted as a confirmation of the fact that import growth precedes exports growth also in hectic periods. It results from our computations that in time of financial crisis of 2008 the main factor that caused Polish GDP to remain positive was the domestic demand. The results of nonlinear causality analysis provided only some weak evidence of causality running from GDP to exports, from GDP to imports and from imports to exports.
[Cause of late death in liver transplant recipients].

BACKGROUND The objective is to present the causes of late death in patients subjected to liver transplantation. METHODS A total of 209 patients were subjected to 223 liver transplantations (14 retransplantations). The computerized study protocol sheets were evaluated to determine the causes of late death (> 6 months after transplantation). RESULTS Of the 209 patients, 30 had late death. Ductopenic rejection (chronic rejection) was the most common cause and it was observed in 10 patients. Time after transplantation at the moment of death of this group of patients varied from 11 to 57 months, with an average of 29 months. Seven patients died at the hospital admission of hepatic retransplantation. Other causes of late death were sepsis, lymphoproliferative disease, chronic renal insufficiency, and hepatic insufficiency. CONCLUSION The most common cause of late death after liver transplantation is ductopenic rejection, followed by complications of retransplantation and sepsis. Death owing to ductopenic rejection may occur even many years after transplantation.
Inflorescence photosynthetic contribution to fitness releases Arabidopsis thaliana plants from trade-off constraints on early flowering

Leaves are thought to be the primary carbon source for reproduction in plants, so a positive relationship between vegetative size and reproductive output is expected, establishing a trade-off between time to reproduction and reproductive output. A common response to higher temperatures due to climate changes is the induction of earlier transition into reproduction. Thus, in annual plants, earlier transition into flowering can potentially constrain plant size and reduce seed production. However, trade-offs between early reproduction and fitness are not always observed, suggesting mechanisms to escape the constraints of early flowering do exist. Here, we test whether inflorescence photosynthesis contribution to the reproductive output of Arabidopsis thaliana can offset the cost of early reproduction. We followed the development, growth rate and fitness of 15 accessions, and removed all rosette leaves at flowering (prior to the completion of inflorescence development or any fruit production) in half of the plants to determine the ability of inflorescences to maintain fitness in the absence of leaves. Although leaf removal significantly reduced fruit number, seed weight and plant height, even the most severely impacted accessions maintained 35% of their fitness with the inflorescence as the sole photosynthetic organ; and some accessions experienced no reduction in fitness. Differences between accessions in their ability to maintain fitness after leaf removal is best explained by earlier flowering time and the ability to maintain as many or more branches after leaf removal as in the control treatment. Although earlier flowering does constrain plant vegetative size, we found that inflorescence photosynthesis can significantly contribute to seed production, explaining why early flowering plants can maintain high fitness despite a reduction in vegetative size. Thus, plants can be released from the usually assumed trade-offs associated with earlier reproduction, and selection on inflorescence traits can mediate the impact of climate change on phenology.
Adopting Inflation Targeting: Practical Issues for Emerging Market Countries

This report on Adopting Inflation Targeting describes the trade-offs raised in the formulation of an inflation targeting framework and states the approaches to these trade-offs used by inflation targeting countries. The inherent differences discussed in this report between the six emerging market inflation targeting countries—Brazil, Chile, the Czech Republic, Israel, Poland, and South Africa—and other emerging market countries may shed some light on the preferred starting point and conditions for inflation targeting. Most central banks in emerging market countries have taken important organizational steps to enhance their capacity to apply greater judgment and foster transparency and accountability. These steps can be particularly challenging for emerging market central banks that have traditionally operated with controls and regulations and have been reluctant to communicate their policy intentions and economic outlooks. During the transition to full-fledged inflation targeting, several emerging market countries have confronted the challenge of dis-inflating to the long-run inflation objective.
Investigation on relation between personnel organizational commitment and banking services quality

Studying and determining the relation between personnel organizational commitment and quality of banking services at Eqtesad-e Novin Bank (EN) Bank of East Azerbaijan Province branch is the main objective of the present study. Staff and personnel of EN Bank of East Azerbaijan Province branch is the subject of the present study with 92 personnel. The sample volume has been selected as many as 72 personnel based on Morgan method. Questionnaire is considered as "data collection tool" at the present study. The validity of the questionnaire is in conceptual form. Reliability of the questionnaire has been approved by Cronbach's Alpha Test for questions of organizational commitment and banking services quality of questionnaire with credit 0.875 and 0.911, respectively. Pearson and Freedman Test have been used for testing hypothesis of study. The obtained results indicate that there is a relation between personnel organizational commitment and its dimensions with the quality of banking services in the studied bank. Key words: Organizational commitment, sentimental commitment, rational commitment, normality commitment, quality of services.
Company labour flexibility strategies in The Netherlands: an institutional perspective

Despite important differences in labour flexibility patterns in different countries and despite clear indications of the important role of institutional factors with respect to HRM, to date there has been little research on the interaction between the institutional context and the HRM of companies. This paper seeks to address this issue with regard to labour flexibility strategies and reveals a promising approach to learning how the development of a topic, such as labour flexibility, takes place in practice. The case of The Netherlands clearly shows the interaction between the institutional context and company flexibility strategies. The institutional context was found to influence company strategies but, in return, these strategies were later seen to impact the institutional setting. In The Netherlands the system of labour relations has been adapted in response to calls from companies for more flexible labour relations. This has led to changes in labour laws and regulations, which, in turn, have stimulated new company strategies.
North American practice patterns of intravenous magnesium therapy in severe acute asthma in children.

OBJECTIVES Although intravenous (IV) magnesium (Mg) can decrease hospitalizations in children with severe acute asthma, its use is often limited to resistant disease, and disposition may be determined prior to its use. Since knowledge about practice patterns of IV Mg would enhance knowledge translation and guide future research, we surveyed pediatric emergency physicians with interest in clinical research to determine the frequency, indications, adverse events, and barriers to use of IV Mg in children with severe acute asthma. METHODS A cross-sectional online survey of two national pediatric emergency physician associations in Canada and the United States was conducted using a modified Dillman technique. RESULTS Response rates were 124 of 180 (69%) in Canada and 75 of 108 (69%) in the United States. Although 88% of participants report knowing that Mg is effective, only 14 of 199 (7%) give it to prevent hospitalizations and 142 of 199 (71%) give it to prevent admissions to the intensive care unit (ICU). Thirty-eight percent of respondents use Mg in < 5% of stable children with severe acute asthma, while 79% use it in 50% or more of the ICU candidates with concern about impending respiratory failure. Seventy-nine percent of the participants report that < 5% of their patients given Mg are discharged home from the ED. Twenty-four percent of respondents who administer Mg have encountered associated severe hypotension requiring therapy, and 2% have witnessed-related apnea. Factors affecting Mg use include concern about side effects expressed by 24% of physicians and a belief that IV therapy is not necessary, expressed by 31%. CONCLUSIONS Intravenous Mg appears to be uncommonly used in stable children with severe acute asthma and does not frequently play a role in reducing hospitalizations. Further research to justify its enhanced use and to better establish its true adverse effect profile is indicated.
Role of calpain in eccentric contraction-induced proteolysis of Ca 2 (cid:2) regulatory proteins and force depression in rat fast-twitch skeletal muscle

Role of calpain in eccentric contraction-induced proteolysis of Ca 2 (cid:2) -regulatory proteins and force depression in rat fast-twitch skeletal muscle. Physiol 396–405, aim of this study was to examine the in vivo effects of eccentric contraction (ECC) on calpain-dependent proteolysis of Ca 2 (cid:2) -regulatory proteins and force production in fast-twitch skeletal muscles. Rat extensor digitorum longus muscles were exposed to 200 repeated ECC in situ and excised immediately [recovery 0 (REC0)] or 3 days [recovery 3 (REC3)] after cessa-tion of ECC. Calpain inhibitor (CI)-treated rats were intraperitoneally injected with MDL-28170 before ECC and during REC3. Tetanic force was markedly reduced at REC0 and remained reduced at REC3. CI treatment ameliorated the ECC-induced force decline but only at REC3. No evidence was found for of receptor junctophilin (JP)1, JP2, ryanodine receptor (RyR), sarcoplasmic reticulum Ca 2 (cid:2) -ATPase (SERCA)1a, or junctional face protein-45 at REC0. At REC3, ECC resulted in decreases in DHPR, JP1, JP2, RyR, and SERCA1a. CI treatment prevented the decreases in DHPR, JP1, and JP2, whereas it had little effect on RyR and SERCA1a. These ﬁndings suggest that DHPR, JP1, and JP2, but not RyR and SERCA1a, undergo calpain-dependent proteolysis in in vivo muscles subjected to ECC and that impaired function of DHPR and/or JP might cause prolonged force deﬁcits with ECC. antibody (1:5,000 dilution, sc-2004 for JP1 and JP2, Santa Cruz Biotechnology; 1:5,000 dilution, P0260 for DHPR, RyR, SERCA1a, and JFP-45, Agilent Technologies, Santa Clara, CA) for 1 h at room temperature. Immu- noreactive bands were visualized with chemiluminescence reagent (GE Healthcare, Pittsburgh, PA) and evaluated using ImageJ software (National Institutes of Health, Bethesda, MD). Myosin heavy chain (MyHC), which was visualized with Coomassie blue R staining, was used as a loading control, because our previous study, in which rat muscles were subjected to the same protocol for ECC as that used in the present study, has revealed that the amounts of MyHC are unaltered up to 4 days following ECC (22). The contents of the six proteins investigated (e.g., RyR, SERCA1a, JP1, JP2, DHPR, and JFP-45) were evaluated relative to the band density of MyHC. All biochemical measurements were performed in triplicate. The individ-ual values were based on the average of three measurements. Statistics. Statistical analyses were conducted with SigmaPlot statistical software (version 12; Systat Software, San Jose, CA). All data are presented as means (cid:2) SE. In this study, the effect of time (REC0 vs. REC3) was not investigated. The effects of CI (nontreated vs. CI-treated) and stimulation (rest vs. ECC) were investigated using a two-way ANOVA. When signiﬁcant differences were detected, Holm-Sidak post hoc test was performed. The acceptable level of signiﬁcance was set at P (cid:7) 0.05.