Miracle-dz/UniFAR-FTUs huggingface dataset:
ANÁLISE DO NÍVEL DE CONSERVADORISMO CONDICIONAL DAS EMPRESAS BRASILEIRAS LISTADAS NA BM&FBOVESPA APÓS A ADOÇÃO DOS IFRS

The study deals with the conditional conservatism, defined as the opportunity for asymmetric recognition of gains and losses in earnings. The aim of this study is to investigate the level of conditional conservatism in financial statements prepared in accordance with IFRS adopted by Brazilian companies listed on BM&FBOVESPA. For this purpose, we used descriptive, documentary and quantitative. The population consists of the companies listed in BM&FBOVESPA excluding financial firms and those who did not have available the necessary data for analysis, which amounted to a sample of 291 companies. Data collection was performed using the software and Economática® period corresponds to the years 2006 to 2010 to obtain statements before and after adherence to IFRS by companies surveyed. So we could check the level of conservatism used the regression model Basu (1997) processed in the Statistical Package for Social Sciences (SPSS). It was concluded that the financial statements prepared in accordance with IFRS are more conservative than those prepared in accordance with Brazilian’s GAAP and IFRS accounting profit incorporates the economic return significantly more than in Brazilian’s GAAP.
Technical Analysis in the Madrid Stock Exchange

In this paper we assess whether some simple forms of technical analysis can predict stock price movements in the Madrid Stock Exchange. To that end, we use daily data for General Index of the Madrid Stock Exchange, covering the thirty-one-year period from January 1966-October 1997. Our results provide strong support for profitability of these technical trading rules. By making use of bootstrap techniques, we show that returns obtained from these trading rules are not consistent with several null models frequently used in finance, such as AR(1). GARCH and GARCH-M.
Levels of adiponectin, C‐reactive protein and interleukin‐1 receptor antagonist are associated with insulin sensitivity: a population‐based study

We evaluated the relationship of insulin sensitivity (assessed with the quantitative insulin sensitivity check index, QUICKI) to adiponectin and pro‐inflammatory markers, levels of high‐sensitivity C‐reactive protein (hs‐CRP) and interleukin‐1 receptor antagonist (IL‐1 Ra).
In the name of accountability ‐State auditing, independence and new public management

This article investigates the role of the state auditor in Alberta. An analysis of the Office of the Auditor General of Alberta’s annual reports shows that the role of the Office has significantly changed to promote and encourage the implementation in the public sector of a particular type of accountability informed by new public management. The authors argue that the Office has increased its power to influence politicians and public servants about the merits of its specific understanding of what accountability should be. However, as the Office becomes more powerful, it also becomes more vulnerable to complaints about a lack of independence from the executive. Indeed, the Office is now so closely associated with new public management that we believe that it is difficult for the Office to sustain the claim that it is able to provide independent assessments of public‐sector administration.
Another New Look at the Monday Effect

We link up the findings of Abraham and Ikenberry (1994) and Wang, Li and Erickson (1997) by showing that negative Monday returns concentrate on days 18 to 26 of a month and they can be completely explained in the statistical sense by the negative returns on the previous Friday. More importantly, we observe a 'week-four effect'. Not only the returns on Mondays but also returns on other days are lower during the fourth week of a month. We suggest that liquidity selling by individual investors may be the reason. Copyright Blackwell Publishers Ltd 2002.
Differences in the use of procedures between women and men hospitalized for coronary heart disease.

BACKGROUND AND METHODS Previous studies at individual hospitals have reported differences in the use of major diagnostic and therapeutic procedures for women and men with coronary heart disease. To assess whether these differences can be generalized, we performed retrospective analyses of coronary angiography and revascularization (coronary-artery bypass surgery or percutaneous transluminal coronary angioplasty) in women and men hospitalized for coronary heart disease in 1987, using abstract data on 49,623 discharges in Massachusetts and 33,159 discharges in Maryland. We used multiple logistic regression to estimate the adjusted odds of the use of a procedure, controlling for principal diagnosis, age, secondary diagnosis of congestive heart failure or diabetes mellitus, race, and insurance status. RESULTS The adjusted odds of undergoing angiography were 28 percent and 15 percent higher for men than for women in Massachusetts and Maryland, respectively (95 percent confidence intervals for the odds ratios, 1.22 to 1.35 and 1.08 to 1.22). The respective adjusted odds of undergoing revascularization were 45 percent and 27 percent higher for men than for women (95 percent confidence intervals, 1.35 to 1.55 and 1.16 to 1.40). Because these differences could be related to differing thresholds for hospital admission, we performed a second analysis limited to patients with diagnosed acute myocardial infarction (11,865 discharges in Massachusetts and 6894 discharges in Maryland), a group in which all patients would be expected to receive hospital care. The male-to-female odds ratios in both states remained similar in magnitude and were statistically significant for angiography and revascularization. CONCLUSIONS These findings demonstrate that women who are hospitalized for coronary heart disease undergo fewer major diagnostic and therapeutic procedures than men. These differences may represent appropriate levels of care for men and women, but it is also possible that they reflect underuse in women or overuse in men. Further study should assess the cause of these differences and their effect on patients' outcomes.
Penicillin sensitivity and serum resistance are independent attributes of strains of Neisseria gonorrhoeae causing disseminated gonococcal infection

We have determined that isolates of Neisseria gonorrhoeae from patients with disseminated gonococcal infection (DGI) are different from randomly collected isolates from patients with uncomplicated (local) disease. Our comparison was based on the six phenotypic properties of: sensitivity to penicillin (PenS), erythromycin, and streptomycin; resistance to the bactericidal effects of pooled human sera; requirements for arginine, hypoxanthine, and uracil (AHU-); and sensitivity to toxic agar. Although the marked association among these traits made analysis difficult, several factors independently related to virulence were defined. The DGI isolates were significnatly more PenS and resistant to serum, even when the other variables were held constant. An apparent correlation between AHU- auxotype and virulence was shown to be due to the PenS property of most AHU- isolates. Thus, certain mutations to antibiotic resistance as well as susceptibility to sera, may result in loss of virulence in the gonococcus, perhaps through alteration of cell envelope structure.
Terrorism, Economic Uncertainty and Outbound Travel from Hong Kong

Abstract This paper reports on the findings of three consumer surveys conducted in Hong Kong examining and outbound travel frequency and future travel intentions. The surveys were conducted in December, 2000, October, 2001, some three weeks after the September 11th terrorist attacks, and in April/May 2002, thus enabling the researchers to track the immediate and medium term impacts of the 9–11 incident on outbound tourism. The study revealed that a dramatic softening in intentions to travel was reported, yet no apparent differences were noted in overall travel participation rates before and six months after the event. However, consumers have modified their travel activities, taking shorter trips and expressing greater concerns about the safety of travel. The study further reveals that consumer confidence in the safety of outbound travel is returning, but more enduring economic concerns are beginning to affect travel intentions.
The Transition in East Germany: When Is a Ten‐Point Fall in the Gender Wage Gap Bad News?

The gender wage gap in East Germany has narrowed by 10 percentage points in transition, but women have experienced much more severe employment difficulties than men. Using the German Socio‐Economic Panel for 1990–94, I show that on balance women have lost relative to men. Almost half the relative wage gain is due to exits from employment of the low skilled, who are disproportionately women. The female employment decline is not primarily voluntary: more than half the gender gap in the hazard rate from employment reflects a general fall in demand for low‐skilled workers. Reduced child care plays no role.
The FOMC's balance-of-risks statement and market expectations of policy actions

In January 2000, the Federal Open Market Committee (FOMC) instituted the practice of issuing a “balance of risks” statement along with their policy decision immediately following each FOMC meeting. Robert H. Rasche and Daniel L. Thornton evaluate the use of the balance-of-risks statement and the market’s interpretation of it. They find that the balance-of-risks statement is one of the factors that market participants use to determine the likelihood that the FOMC will adjust its target for the federal funds rate at their next meeting. Moreover, they find that, on some occasions, the FOMC behaved in such a way as to encourage the use of the balance-of-risks statement for this purpose. The clarifying statements that sometimes accompany these balance-of-risks statements, as well as general remarks made by the Chairman and other FOMC members, often provide additional useful information.
Grapefruit-seed extract attenuates ethanol-and stress-induced gastric lesions via activation of prostaglandin, nitric oxide and sensory nerve pathways.

AIM Grapefruit-seed extract (GSE) containing flavonoids, possesses antibacterial and antioxidative properties but whether it influences the gastric defense mechanism and gastroprotection against ethanol- and stress-induced gastric lesions remains unknown. METHODS We compared the effects of GSE on gastric mucosal lesions induced in rats by topical application of 100% ethanol or 3.5 h of water immersion and restraint stress (WRS) with or without (A) inhibition of cyclooxygenase (COX)-1 activity by indomethacin and rofecoxib, the selective COX-2 inhibitor, (B) suppression of NO-synthase with L-NNA (20 mg/kg ip), and (C) inactivation by capsaicin (125 mg/kg sc) of sensory nerves with or without intragastric (ig) pretreatment with GSE applied 30 min prior to ethanol or WRS. One hour after ethanol and 3.5 h after the end of WRS, the number and area of gastric lesions were measured by planimetry, the gastric blood flow (GBF) was assessed by H2-gas clearance technique and plasma gastrin levels and the gastric mucosal generation of PGE2, superoxide dismutase (SOD) activity and malonyldialdehyde (MDA) concentration, as an index of lipid peroxidation were determined. RESULTS Ethanol and WRS caused gastric lesions accompanied by the significant fall in the GBF and SOD activity and the rise in the mucosal MDA content. Pretreatment with GSE (8-64 mg/kg i g) dose-dependently attenuated gastric lesions induced by 100% ethanol and WRS; the dose reducing these lesions by 50% (ID50) was 25 and 36 mg/kg, respectively, and this protective effect was similar to that obtained with methyl PGE2 analog (5 microg/kg i g). GSE significantly raised the GBF, mucosal generation of PGE2, SOD activity and plasma gastrin levels while attenuating MDA content. Inhibition of PGE2 generation with indomethacin or rofecoxib and suppression of NO synthase by L-NNA or capsaicin denervation reversed the GSE-induced protection and the accompanying hyperemia. Co-treatment of exogenous calcitonine gene-related peptide (CGRP) with GSE restored the protection and accompanying hyperemic effects of GSE in rats with capsaicin denervation. CONCLUSION GSE exerts a potent gastroprotective activity against ethanol and WRS-induced gastric lesions via an increase in endogenous PG generation, suppression of lipid peroxidation and hyperemia possibly mediated by NO and CGRP released from sensory nerves.
Power Markets and Market Power*

Privatization was intended to make the English bulk electricity market sufficiently competitive to avoid the need for regulation, but two generators set the spot price over 90% of the time though they supply less than 60% of total electricity generated. Their market power depends on their share ofnon-baseload plant, and agreed divestiture here should increase competition. The paper argues that the contract market, which makes entry contestable, will ensure that long-run average prices are kept at the competitive entry level, with increased competition mainly increasing medium-run volatility and short-run economic efficiency.
The Competitive Effects of Vertical Agreements: Comment

Recent economic analyses of vertical restraints and integration emphasize the circumstances under which these arrangements are socially efficient. Efficiency claims have proven contentious, however, for exclusive dealing, a vertical restraint that prohibits any outlet carrying a manufacturer's product from stocking substitute brands. This paper analyzes the impact of exclusive dealing on competition and allocative efficiency. Opinions expressed on the impact of exclusive dealing range from the extreme view that it is invariably anticompetitive, to the view that it is always procompetitive. The U.S. Supreme Court has concluded that in "hundreds if not thousands of communities" where there is a single retailer for a product,
Factor Proportions Wages in a Structural Vector Autoregression

Factor proportions trade theory focuses on wage adjustments to product prices and factor endowments estimated directly for the first time in the present paper with a structural vector auto regression. Yearly data cover the US wage, labor force, fixed capital assets, and relative prices of services and manufactures from 1949 to 2006. This model with only capital and labor inputs is inconsistent with the evidence leading to the addition of energy input. Energy has a stronger wage impact than capital, labor is revealed as the middle factor in the intensity ranking, and results suggest a high degree of substitution.
The Double Role of Epicardial Adipose Tissue as Pro- and Anti-inflammatory Organ

Obesity is associated with low grade inflammation. Whether this is just an adaptive response to excess adiposity to maintain a normal oxygen supply or a chronic activation of the innate immune system is still unknown. Recent research has focused on the origin of the inflammatory markers in obesity and the extent to which adipose tissue has a direct effect. The production of adipokines by visceral adipose tissue is of particular interest since their local secretion by visceral fat depots may provide a novel mechanistic link between obesity and the associated vascular complications. Growing evidences suggest that the epicardial adipose tissue, the visceral fat depot located around the heart, may locally interact with myocardium and coronary arteries. Epicardial fat is a source of adiponectin and adrenomedullin, adipokines with anti-inflammatory properties, and several proinflammatory cytokines as well as Tumor Necrosis Factor-alpha (TNF-alpha), Interleukin 1 (IL1), IL-1 h, Interleukin (IL6), Monocyte Chemoattractive Protein-1 (MCP-1), Nerve Growth Factor (NGF), resistin, Plasminogen Activator Inhibitor-1 (PAI-1), and free fatty acids. Epicardial adipose tissue could locally modulate the heart and vasculature, through paracrine secretion of pro- and anti-inflammatory cytokines, thereby playing a possible role in the adiposity-related inflammation and atherosclerosis. On the other hand, epicardial fat could exert a protective effect through adiponectin and adrenomedullin secretion as response to local or systemic metabolic or mechanical insults. Future studies will continue to provide new and fascinating insights into the double role of epicardial adipose tissue in the development of cardiovascular pathology and/or in protecting the heart and arteries.
Reducing seclusion and restraint during child and adolescent inpatient treatment: still an underdeveloped area of research.

PROBLEM Half of all youth hospitalized in inpatient psychiatric facilities manifest aggressive behavior. When aggression escalates to the point of danger, measures must be employed to guarantee safety of both patients and staff. In this paper, the current empirical evidence for intervention models to reduce restriction and restraint utilization in children and adolescents is reviewed. METHOD PubMed and PsycINFO were searched for English-language articles published between 2006 and 2013. Included were empirical studies of child or adolescent inpatient populations using a pretest and posttest design. FINDING Included in this review are three empirical papers describing two different intervention models that met the inclusion criteria. CONCLUSIONS The review indicates there are two empirical supported intervention models that are helpful in reducing seclusion and restraint utilization in children and adolescents. The promising empirical findings support evidence and application to the child/adolescent population for at least three of the six National Association of State Mental Health Program Directors core strategies for restraint reduction. The modest number of empirical papers reflects that reducing restrictive measures in child/adolescent inpatient treatment remains an underdeveloped area of research.
Life within the Wall and Implications for Those Outside It: Gated Communities in Malaysia and Ghana

The North American scholarship on gated housing communities posits the desire for security as the main driver for gating, but does this hold true for less wealthy countries? To address this question, this study examines evidence of why people live behind gates in Malaysia and Ghana and investigates the socio-economic implications of gating. It uses a critical institutional framework anchored on Foucault’s interpretation of ‘panopticon’ and Runciman’s theory of relative deprivation, while drawing empirical evidence from surveys and emic experiences. It finds that, while security is an important reason, it is the provision of quality housing services that is reported as the single most important reason for living behind gates. ‘Quality service’ is, however, shorthand for a preference for privileged status. Further, the paper reveals that it is more helpful to see the binary between quality and security as constituting a flexible continuum of motives. Inhabitants of gated housing communities may be primarily motivated by quality service or prestige. Yet, as they set themselves up against the rest of society by enclosing themselves in walls of affluence, they begin to feel a need for greater security. This feeling of insecurity is heightened as people outside the gates feel relatively deprived. Thus, the desire for security becomes illusory and attainment of privilege, pyrrhic, while the harsh socio-economic conditions for a large stratum of the urban population living outside the gates persist and are sometimes worsened.
ENVIRONMENTAL INEQUALITY IN METROPOLITAN AMERICA IN 2000

ABSTRACT This article compares black and Hispanic environmental inequality levels across 14 of the largest metropolitan areas in the United States and asks how conclusions regarding the existence of environmental inequality differ when different definitions of environmental inequality are employed. Using census tracts as the unit of analysis, industrial pollution data from the Toxic Release Inventory, and demographic data from the U.S. census, tobit regression analysis is used to determine whether two types of environmental racial inequality—disparate social impacts inequality and relative distribution inequality—existed in each metropolitan area in 2000. Results show that black and Hispanic environmental inequality were fairly widespread throughout the 14 metropolitan areas, that Hispanic environmental inequality was more widespread than black environmental inequality, and that conclusions vary depending upon which definition of environmental inequality is employed. This latter findings suggests that the conclusions researchers draw are likely to be inaccurate if they do not properly specify the definitions of environmental inequality they are using and the types of environmental inequality they are studying.
Alternative Adjustments to Analysts' Earnings Forecasts: Relative and Complementary Performance

This study examines the relative and complementary performance of alternative earnings forecast adjustments using a common set of consensus analysts' earnings forecasts. We document that a simple adjustment to analysts' earnings forecasts, based solely on cross-sectional relationships between actual and forecasted earnings in the prior year, performs as well as more complicated adjustment methods, i.e., composite forecasts and persistence adjusted forecasts. A forecast adjustment that is based on prior year earnings and returns, however, provides significant incremental reductions in forecast error and dominates all of the other adjustment methods. Copyright 1998 by MIT Press.
Mechanism of action of a new class of insulin secretagogues

Repaglinide, a carbamoylmethyl benzoic acid (CMBA) derivative, belongs to a new class of antidiabetic agents structurally related to meglitinide (previously known as the non-sulphonylurea moiety of glibenclamide). Repaglinide and glibenclamide exert reciprocal competitive effects on their respective binding to insulinoma cells. Repaglinide does not affect the metabolism of D-glucose or endogenous nutrients or the biosynthesis of peptides in isolated rat pancreatic islets. Repeated intragastric administration of repaglinide to normal rats increases basal and glucose-stimulated peptide biosynthesis in isolated islets. The major primary action of repaglinide in islets is the closure of ATP-sensitive K+ channels. This agent decreases 86Rb outflow from prelabelled islets perifused in the absence of any exogenous nutrient and protects beta-cells against the inhibitory action of a diazoxide analogue on glucose-stimulated insulin release. The decrease in K+ conductance coincides with stimulation of Ca2+ influx into the islet cells. Meglitinide and its analogues stimulate insulin release more efficiently in the presence of D-glucose or other nutrient secretagogues than in their absence. They are efficient insulinotropic agents in animal models of Type 2 diabetes or in animals infused for 48 h with a hypertonic solution of D-glucose. Repaglinide augments somatostatin secretion, without affecting glucagon release, in isolated perfused rat pancreases exposed to D-glucose. The insulinotropic action of repaglinide was documented in vivo after intravenous or oral administration in normal or Goto-Kakizaki rats. These preclinical investigations suggest that these new insulin secretagogues are well suited as potential insulinotropic tools in the treatment of Type 2 diabetes.
Note on the Welfare Effect of Second‐Best Policies in a Network Industry: A Monopoly Case

We show that the welfare effect of second‐best policies such as a subsidy/tax and quality regulation in the case of a monopoly in a network industry depends on the strength of network effects. That is, focusing on the case in which the network effect is smaller (larger) than the marginal cost of production for the small (large) network effect, it is demonstrated that in the case of a small (large) network effect, an output and a quality‐improving subsidy (tax) policy are socially optimal, and a government should commit to a minimum (maximum) quality standard.