Miracle-dz/UniFAR-FTUs huggingface dataset:
The Effect of Dividend Policy on the Market Value of Firms in the Financial Services Sector in Nigeria

The main thrust of this study is to find out the relationship between dividend policy and market value of firms in the financial services sector of the Nigerian economy. The study used panel data constructed from the financial statements of firms listed on the NSE for a period of 10 years, from 2002-2011. These financial statements were obtained from the NSE Fact Book. The Ordinary Least Square (OLS) statistical technique was used for the data analysis. From the results of the study, cash dividend, stock dividend and investment policy have a negative but not significant relationship with the market value of firms in the financial services sector of Nigeria, while earnings was found to have a positive and insignificant relationship with market value (though significant at 10% level of significance). Generally, the result is in tandem with the dividend irrelevant hypothesis, that dividend policy has no effect on market value of firms. Based on these results, some recommendations were made prominent amongst which was that companies operating in the financial services sector of Nigeria should not see dividend policy as a strategy towards increasing their market value and therefore, the dividend irrelevant hypothesis should not be jettisoned.
The New Global Economy and Developing Countries: Making Openness Work

Policy makers in the developing world are grappling with new dilemmas created by openness to trade and capital flows. What role, if any, remains for the state in promoting industrialization? Does openness worsen inequality, and if so, what can be done about it? What is the best way to handle turbulence from the world economy, especially the fickleness of international capital flows? In The New Global Economy and Developing Countries Dani Rodrik argues that successful integration into the world economy requires a complementary set of policies and institutions at home. Policy makers must reinforce their external strategy of liberalization with an internal strategy that gives the state substantial responsibility in building physical and human capital and mediating social conflicts.
A diamond-shaped zipper-like DNA architecture containing triads sandwiched between mismatches and tetrads.

The present study reports on the solution structure of the guanine plus adenine rich d(A(2)G(2)T(4)A(2)G(2)) 12-mer sequence which forms a unique fold in moderate NaCl solution. Proton resonance assignments for this sequence, which contains a pair of AAGG repeats separated by a T(4) linker segment, were aided by site-specific (15)N-labeling of guanine and adenine bases, as well as site-specific incorporation of 2,6-diaminopurine and 8-bromoadenine for adenine, 8-bromoguanine, 7-deazaguanine and inosine for guanine, and uracil and 5-bromouracil for thymine. The solution structure, which was solved by a combined NMR and intensity-refined computational approach, consists of a diamond-shaped architecture formed through dimerization of a pair of d(A(2)G(2)T(4)A(2)G(2)) hairpins. This 2-fold symmetric structure contains a quadruplex core consisting of a pair of symmetry-related G(syn). G(syn). G(anti). G(anti) tetrads, where adjacent strands have both parallel and anti-parallel neighbors and connecting T(4) segments which form diagonal loops. Each of the G(syn). G(syn). G(anti). G(anti) tetrads forms a platform on which stacks a T(anti). [A(syn)-A(anti)] triad containing a novel A(syn)-A(anti) platform step and a reversed Hoogsteen A(syn). T(anti) pair. We observe both base-base and base-sugar stacking interactions, with the latter occuring at a sheared A-G step where the sugar of the A stacks on the purine plane of the G. Unexpectedly, the topology of this sheared A(anti)-G(syn) step has many similarities with the C(anti)-G(syn) step in left-handed Z-DNA. The T. (A-A) triad is sandwiched between the G-tetrad on one side and a reversed Hoogsteen A(anti). T(anti) pair on the other. This intercalative topology is facilitated by a zipper-like motif where the A(anti) residue of the triad is interdigitated within a stretched A(anti)-G(syn) step. Our structural study reports on new aspects of A-A platforms, base triads, zipper-like interdigitation and sheared base steps, together with base-base and base-sugar stacking defining a diamond-like architecture for the d(A(2)G(2)T(4)A(2)G(2)) sequence. One can anticipate that mixed guanine-adenine sequences will exhibit a rich diversity of polymorphic architectures that will provide unique topologies for recognition by both nucleic acids and proteins.
Courting the Dragon: Australia's Emerging Dialogue With China

Australia and China have evolved a synergistic relationship driven largely by the rapidly expanding Chinese demand for Australian resources. China's growing political and economic influence, regionally and globally, has prompted for different reasons the leadership of both countries to develop new channels and forms of communication. It has left Australian society with the unfamiliar task of engaging with a major center of power whose cultural and political traditions are radically different from its own. This article explores the scope and limitations of Australia's emerging dialogue with China. It makes the case for a sustained and multidimensional dialogue that harnesses more effectively the energies of civil society as well as business and government, thereby facilitating the task of redefining the relationship in a period of far-reaching transition.
Public financing of education in EU countries: A cross-country systematic analysis Different approaches for monitoring education spending towards quality assurance.

This policy reports aims at: 1) reviewing the composition and trends in education expenditure (both private and public) in the EU with special attention paid to the impact of the current economic and financial crisis; 2) briefly reporting on the impact of the country’s demographic structure on government education spending; 3) approaching the issue of quality of education expenditure in the context of efficiency, adequacy and equity presenting a methodology for the disaggregation of government education spending; and 4) presenting a possible way forward to contribute enhancing the efficiency of education expenditure. As the Commission’s in-house science service, the Joint Research Centre’s mission is to provide EU policies with independent, evidence-based scientific and technical support throughout the whole policy cycle. Working in close cooperation with policy Directorates-General, the JRC addresses key societal challenges while stimulating innovation through developing new standards, methods and tools, and sharing and transferring its know-how to the Member States and international community. Key policy areas include: environment and climate change; energy and transport; agriculture and food security; health and consumer protection; information society and digital agenda; safety and security including nuclear; all supported through a cross-cutting and multidisciplinary approach. LB -N A -2 6 2 2 3 -E N -N
Cervical cancer screening among women without a cervix.

CONTEXT Most US women who have undergone hysterectomy are not at risk of cervical cancer-they underwent the procedure for benign disease and they no longer have a cervix. In 1996, the US Preventive Services Task Force recommended that routine Papanicolaou (Pap) smear screening is unnecessary for these women. OBJECTIVE To determine whether Pap smear screening among women who have undergone hysterectomy has decreased following the recommendation. DESIGN We used data from the Behavioral Risk Factor Surveillance System (1992-2002), an annual, population-based telephone survey of US adults conducted by the Centers for Disease Control and Prevention. Data about timing, type, and indication for hysterectomies were obtained from the Nationwide Inpatient Sample and other sources. STUDY PARTICIPANTS In each year of the survey, a representative sample of US women 18 years and older who had undergone hysterectomy (combined n = 188,390) was studied. MAIN OUTCOME MEASURE The main outcome was the proportion of women with a history of hysterectomy who reported a current Pap smear (within 3 years). Overall proportions are age adjusted to the 2002 US female population. RESULTS Twenty-two million US women 18 years and older have undergone hysterectomy, representing 21% of the population. The proportion of these women who reported a current Pap smear did not change during the 10-year study period. In 1992 (before the US Preventive Services Task Force recommendations), 68.5% of women who had undergone hysterectomy reported having had a Pap smear in the past 3 years; in 2002 (6 years after the recommendation), 69.1% had had a Pap smear during the same period (P value for the comparison =.22). After accounting for Pap smears that may have preceded a recent hysterectomy and hysterectomies that spared the cervix or were performed for cervical neoplasia, we estimate that almost 10 million women, or half of all women who have undergone hysterectomy, are being screened unnecessarily. CONCLUSIONS Many US women are undergoing Pap smear screening even though they are not at risk of cervical cancer. The US Preventive Services Task Force recommendations either have not been heard or have been ignored.
Comparison of Outdoor to Indoor and Indoor to Outdoor MIMO Propagation Characteristics at 5.25 GHz

In this paper, the results of wideband outdoor to indoor and indoor to outdoor multiple-input multiple-output (MIMO) measurements at 5.25 GHz are presented. The results are compared in terms of large scale parameters in temporal and spatial domains to clarify the concept of reciprocity. Propsound CStrade, a state-of-the-art radio channel sounder, was applied to measure the channel with 100 MHz bandwidth. In outdoor to indoor scenario the transmitter (Tx), employing 16 dual polarized antenna (DPA) elements, was located at a height of 6 m outside the building where the receiver (Rx) with 9 DPA elements was moving. In indoor to outdoor case, the scenario was vice versa except that Tx was equipped with 25 DPA elements. The results show that the scenarios are not as reciprocal as one might assume even though the correlation of certain parameters is high.
Restructuring of the TMT sector gathers pace during 2005/06

Purpose – This article is the seventh in a series that aims to analyse the constantly changing structure of the technology, media and telecommunications (TMT) sector. It seeks to covers the period 25 March 2005 to 24 March 2006.Design/methodology/approach – The article is designed so as to contain at its core the creation of a series of databases in tabular form that can be used to analyse structural trends over a period of many years.Findings – Prior to March 2002, the TMT sector spent two years in the doldrums, and the overall trend continued to be broadly negative during the ensuing year, partly driven by the implosions at the likes of WorldCom. The following two years saw companies coming to terms with a radically different environment. The year commencing March 2005 witnessed a sharp upsurge in restructuring activity somewhat reminiscent of the late 1990s.Originality/value – Empirical research based on current data is very scarce in the public domain. This series of articles makes a major contributio.
Re‐Theorizing Change: Institutional Experimentation and the Struggle for Domination in the Field of Public Accounting

Using change theory integrated with Bourdieusian sociology, we re-theorize a major institutional shift in the field of public accounting. The case we examine involves the consolidation of commercial values in the auditing profession. In reinterpreting this shift, we highlight an institutional process structured around a conflict between commercial innovators and guardians of the professional tradition. Our analysis indicates a peculiar kind of institutional work, wherein economic capital is reinforced at the field level while the logic of commercialism is strengthened in accounting firms' structures and practitioners' mindset. From our studying of the field of accountancy, we develop the concept of institutional experimentation in order to offer a view of institutional work as a fragile and unpredictable process. Specifically, the latter is subject to trials and tests by actors involved in a series of more or less connected experiments in trying to extend their professional jurisdiction through institutional innovation, while seeking to consolidate the traditional foundations of their jurisdictional legitimacy through institutional reproduction. Our paper also challenges the notion of organizational archetypes. While a focus on the firms' formal organizational parameters may suggest archetypical stability, the picture is more complex when one takes into account processes of institutional experimentation and the duality of institutional change and stability.
The Movement Toward Independent Directors on Boards: A Comparative Analysis of Sweden and the UK

Research Question/Issue: The aim of this research study is to theorize about the antecedents of the “board independence norm” (BIN), defined as the standard of having independent directors on corporate boards. The research approach is a comparative analysis of two governance settings – Sweden and the UK.Research Findings/Insights: The UK governance system uses a BIN of power balance from a shareholder perspective, while the Swedish governance system uses a BIN of social connectedness from a stakeholder perspective. However, our findings also suggest that exogenous variables such as pressures to conform to global “best practice” are antecedents of the BIN in the governance codes.Theoretical/Academic Implications: Any global theory of board independence must integrate differences in board structure and ownership patterns, as well as social connectedness in corporate networks. Furthermore, in addition to economic welfare, social welfare and stakeholder balance should also be considered. A synthesis of the “Varieties of Capitalism” and “New Institutional” perspectives considers that corporate governance is embedded in economic, cultural, and social contexts, yet also addresses institutional forces of conformity that are exogenous to the governance system. This seems to be a more promising framework for comparative governance research than “Contingent Agency Theory. ”Practitioner/Policy Implications: Multi-national regulative frameworks should focus on general principles of board independence. Local standard setters might then focus on developing a BIN that fits the specific institutional setting. We provide suggestions about how standard setters in Sweden and the UK can make their BINs more consistent with their settings.
Detection of borderline dosage of malathion intoxication in a rat's brain.

OBJECTIVE Humans and other animals are liable to expose to low doses of malathion (MAL). However, experimental studies on its toxic threshold dose and toxic low-dose effects have not been conducted. The aims of this study were to detect the initiation of the toxic effects of sub-acute low doses (2.5, 5, and 10 mg/kg) of MAL by immunohistochemical and biochemical parameters in rat brain. MATERIALS AND METHODS Twenty-eight rats were randomly assigned into four groups (n=7) including control and three different amounts of MAL-exposed groups (2.5, 5, and 10 mg/kg). RESULTS On immunohistochemical examination, the number of caspase-3-positive cells in all MAL-exposed groups was significantly higher than in the control group. Consistent with this, the total antioxidant capacity, total oxidant status, and the levels of superoxide dismutase, malondialdehyde, and paraoxanase activity were significantly different in the 5 and 10 mg/kg MAL-exposed groups compared with the control group. Additionally, the total oxidant status and malondialdehyde levels were significantly higher in the 5 and 10 mg/kg MAL-exposed groups compared with those in the 2.5 mg/kg MAL-exposed group. CONCLUSIONS Our results indicate that over 5 mg/kg MAL exposure may result in dose-dependent oxidative stress, increased caspase-3 activity, and launching to the toxic effects in rat brain.
Risk, Risk Aversion, and On-Farm Soil Depletion

Abstract This paper studies the production and attendant soil depletion choices of a risk-averse farmer in two related models. The first is a two-date model with uncertainty in both production and end-of-period land price. The second is a three-date model in which production and consumption choices are made in both periods, but there is uncertainty only in the second period. In both models, the paper identifies plausible conditions under which a higher level of initial farmer wealth and/or a lower level of production and land risk lead to a lower level of output and, as a result, a lower level of output-induced soil depletion.
Helminth parasites of South American fishes: current status and characterization as a model for studies of biodiversity

Abstract The South American subcontinent supports one of the world's most diverse and commercially very important ichthyofauna. In this context, the study of South American fish parasites is of increased relevance in understanding their key roles in ecosystems, regulating the abundance or density of host populations, stabilizing food webs and structuring host communities. It is hard to estimate the number of fish parasites in South America. The number of fish species studied for parasites is still low (less than 10%), although the total number of host–parasite associations (HPAs) found in the present study was 3971. Monogeneans, with 835 species (1123 HPAs, 28.5%), and trematodes, with 662 species (1127 HPAs, 30.9%), are the more diverse groups. Data gathered from the literature are useful to roughly estimate species richness of helminths from South American fish, even though there are some associated problems: the reliability of information depends on accurate species identification; the lack of knowledge about life cycles; the increasing number of discoveries of cryptic species and the geographically biased number of studies. Therefore, the closest true estimations of species diversity and distribution will rely on further studies combining both molecular and morphological approaches with ecological data such as host specificity, geographical distribution and life-cycle data. Research on biodiversity of fish parasites in South America is influenced by problems such as funding, taxonomic impediments and dispersion of research groups. Increasing collaboration, interchange and research networks in the context of globalization will enable a promising future for fish parasitology in South America.
Running economy assessment within cardiopulmonary exercise testing for recreational runners.

BACKGROUND The aim of this study was to evaluate the influence of running economy (RE) on running performance within recreational runners of different maximal aerobic capacity, and the feasibility of RE assessment within routine cardiopulmonary exercise testing (CPET). METHODS Sixty-eight recreational runners (m: 49, f: 19; age: 21-54) completed a graded exercise test (GXT) until exhaustion. Maximal oxygen uptake and respiratory compensation point were obtained via CPET. RE was calculated as relative oxygen uptake per covered distance (mL/kg/km) one step below respiratory compensation point (RCP). Subjects were grouped for RE via median split and categorized into one of six fitness levels (Very Poor, Poor, Fair, Good, Excellent, Superior) (ACSM 2010). RESULTS Irrespective of fitness levels, recreational runners with a more energy efficient movement (RE<215.28 mL/kg/km) reached a significant (P<0.05) higher velocity at RCP (12.2 vs. 10.8 km/h). The measured VO2max values ranged between 35.2 and 66.0 ml/min/kg. Running velocity at RCP of runners within VO2max categories Good and Superior differed significantly (P<0.05) between RE groups. CONCLUSIONS This study provides evidence that RE influences submaximal running performance in recreational distance runners within a broad range of maximal aerobic capacity. Complementing routine CPET with RE assessment at physiological threshold intensities and ACSM based categorization seems feasible to delineate the impact of movement efficiency and aerobic fitness on performance in recreational runners.
Sequencing and Scheduling Appointments with Potential Call‐In Patients

This paper studies appointment scheduling for a combination of routine patients who book well in advance and last‐minute patients who call for an appointment later that same day. We determine when these same‐day patients should be scheduled throughout the day, and how the prospect of their arrivals affects the appointment times of the routine patients. By formulating the problem as a stochastic linear program, we are able to incorporate random and heterogeneous service times and no‐show rates, ancillary physician tasks, and appointment delay costs for same‐day patients who prefer to see the doctor as early as possible. We find that the optimal patient sequence is quite sensitive to the no‐show probabilities and the expected number of same‐day patients. We also develop two simple heuristic solutions to this combinatorial sequencing problem.
Indonesian And Australian Tax Policy Implementation In Food And Agriculture Industry

Tax policy is one of the most important policy in consideration of investment development in certain industry. Research by Newlon (1987), Swenson (1994) and Hines (1996) concluded that tax rate is one of the most important thing considered by investors in a foreign direct investment. One of tax policy could be used to attract foreign direct investment is income tax incentives. The attractiveness of income tax incentives to a foreign direct investment is as much as the attractiveness to a domestic investment (Anwar and Mulyadi, 2012). In this paper, we have conducted a study of income tax incentives in food and agriculture industry; where we conduct a thorough study of income tax incentives and corporate performance in Indonesian and Australian food and agriculture industry. Our research show that there is a significant influence of income tax incentives to corporate performance. Based on our study, we conclude that the significant influence of income tax incentives to Indonesian corporate performance somewhat in a higher degree than the Australian peers. We have also concluded that Indonesian government provide a relatively more interesting income tax incentives compare to Australian government. However, an average method of net income –a method applied in Australia– could be considered by Indonesian government to avoid a market price fluctuation in this industry
Electronically measured adherence to immunosuppressive medications and kidney function after deceased donor kidney transplantation

Israni AK, Weng FL, Cen Y‐Y, Joffe M, Kamoun M, Feldman HI. Electronically measured adherence to immunosuppressive medications and kidney function after deceased donor kidney transplantation. Clin Transplant 2011: 25: E124–E131. © 2010 John Wiley & Sons A/S.