Miracle-dz/UniFAR-FTUs huggingface dataset:
Estimation and application of a complete demand system for the United Arab Emirates

Purpose – The purpose of this paper is to estimate a complete demand system for the United Arab Emirates (UAE) and use the estimates to evaluate the welfare impact of price inflation. Eight expenditure groups are considered: food, clothing, housing, furniture, transportation, medical care, recreation, and miscellaneous. Design/methodology/approach – Household survey data are used to estimate the elasticities separately for Emiratis and expatriates by income quintile using seemingly unrelated regression within a Linear Expenditure System that accounts for demographic variables. Findings – Welfare loss is inversely related to income quintile and is lower for Emirati households. Transportation, housing, and food are the sources of the bulk of the welfare loss. The shares of the three consumption groups, combined with their respective inelastic demands, explain why they figure prominently as the leading sources of welfare loss when their prices rise. Originality/value – First ever demand system estimated for .
The Risk‐Free Rate in a Finite Horizon Model with Bequests

type="main"> This paper studies the risk-free rate in an overlapping generations economy with bequests. It is shown that the risk-free rate depends on risk aversion, the elasticity of intertemporal substitution, the share of wealth invested in human wealth, life expectancy, and the preference for bequests. In a standard life-cycle context, mortality increases the subjective time rate of discount, and thus increases the compensation required to postpone consumption. This latter effect is offset in a bequest-driven model of the type considered here, leading to much more powerful income effects. In this sense, the model provides a bequest-motive explanation for the risk-free rate puzzle put forward by Weil in 1989.
LINKING COMPETITIVE STRATEGY AND MANUFACTURING PROCESS TECHNOLOGY

This paper presents an empirically grounded study of the linkages between competitive strategy and manufacturing technology for 20 small manufacturers. It identifies the nature of strategy‐technology linkages, the process by which the two align, the market and customer forces driving this alignment, and the consequences of failing to adopt appropriate new technologies. the paper proposes five propositions which are developed into a dynamic strategy‐technology linkage model.
Daytime steady‐state haemoglobin desaturation is a risk factor for overt stroke in children with sickle cell anaemia

Haemoglobin (Hb) desaturation could increase the risk of stroke in sickle cell anaemia (SS) by perturbing endothelial function and limiting oxygen delivery to the brain. We performed a nested case–control study of the Dallas Newborn Cohort to determine whether daytime steady‐state Hb desaturation was associated with overt stroke in children with SS. Cases had SS and overt ischaemic strokes. Controls had comparable genotypes but no overt stroke. Cases had lower prestroke steady‐state pulse oximetry values (SpO2) than controls, and cases’ SpO2 fell even lower as the time to impending stroke decreased. The odds ratio for stroke was 1·32 for each 1% decrease in SpO2. In conclusion, steady‐state Hb desaturation is a risk factor for overt ischaemic stroke in children with SS. Decline in SpO2 over time further increases this risk. Hb desaturation is easily measured, potentially modifiable, and could be used to identify children with SS at increased risk of stroke.
The Arabidopsis Family GT43 Glycosyltransferases Form Two Functionally Nonredundant Groups Essential for the Elongation of Glucuronoxylan Backbone1[W][OA]

There exist four members of family GT43 glycosyltransferases in the Arabidopsis (Arabidopsis thaliana) genome, and mutations of two of them, IRX9 and IRX14, have previously been shown to cause a defect in glucuronoxylan (GX) biosynthesis. However, it is currently unknown whether IRX9 and IRX14 perform the same biochemical function and whether the other two GT43 members are also involved in GX biosynthesis. In this report, we performed comprehensive genetic analysis of the functional roles of the four Arabidopsis GT43 members in GX biosynthesis. The I9H (IRX9 homolog) and I14H (IRX14 homolog) genes were shown to be specifically expressed in cells undergoing secondary wall thickening, and their encoded proteins were targeted to the Golgi, where GX is synthesized. Overexpression of I9H but not IRX14 or I14H rescued the GX defects conferred by the irx9 mutation, whereas overexpression of I14H but not IRX9 or I9H complemented the GX defects caused by the irx14 mutation. Double mutant analyses revealed that I9H functioned redundantly with IRX9 and that I14H was redundant with IRX14 in their functions. In addition, double mutations of IRX9 and IRX14 were shown to cause a loss of secondary wall thickening in fibers and a much more severe reduction in GX amount than their single mutants. Together, these results provide genetic evidence demonstrating that all four Arabidopsis GT43 members are involved in GX biosynthesis and suggest that they form two functionally nonredundant groups essential for the normal elongation of GX backbone.
Hedge, redução de volatilidade dos lucros e o efeito sobre o imposto de renda das companhias abertas brasileiras

In this article we try to identify if Brazilian public companies hedge in response to tax incentives. With this goal, we first identify in which conditions the hedge causes reductions in tax obligations. Next, we study theoretical situations in which the companies' financial results change from great losses to great profits and we observe the impact in the companies' tax liabilities. Finally, we observe the results of a regression that tries to explain the tax obligations in 2003 in function of the hedge values in 2002, 2003 and the net operational losses in 2002. We conclude that it is possible to hedge in response to tax benefits in some special situations. Our results and conclusions are supported by other studies.
The Formation and Role of Reputation and Litigation in the Auditor–Manager Relationship

In light of recent changes limiting auditors' legal liabilities, we examine the role of audit reputation on the interaction between the auditor and the manager whose actions he is attesting to. This contrasts with the literature that analyses how the firm's owner uses auditor reputation as a means of signalling to external constituencies. One of the roles of auditing is the production of information that facilitates contracting between the firm's owner and its managers. Management typically has an incentive to bias reports in its own favor. This creates a demand for confirmation of the financial reports provided by managers. An auditor can provide such a confirmation, but only if the auditor himself is induced to work hard and report truthfully. We show that reputation formation by the auditor serves as a substitute for costly contracting, monitoring, and litigation by the owner. By deterring misreporting, reputation reduces the inherent risk of the audit, allowing the auditor to cut back on substantive testing without increasing the probability of biased reports. The presence of audit institutions that promote and facilitate the building of auditor reputations mitigate both the auditor's and the manager's moral hazard on actions and reports. This role of reputation has implications for auditor legal liability, because the need for penalties is tempered by the auditor's desire to maintain a reputation.
The PREDICT study: a randomized double-blind comparison of contrast-induced nephropathy after low- or isoosmolar contrast agent exposure.

OBJECTIVE The objective of the PREDICT (patients with renal impairment and diabetes undergoing computed tomography) study was to compare the incidence of contrast-induced nephropathy (CIN) after administration of low-osmolar (iopamidol 370, 796 mOsm/kg) or isoosmolar (iodixanol 320, 290 mOsm/kg) contrast medium in patients with diabetes and chronic kidney disease undergoing CT. SUBJECTS AND METHODS Two hundred sixty-three patients with moderate to severe chronic kidney disease (estimated glomerular filtration rate [GFR] = 20-59 mL/min/1.73 m(2)) and diabetes mellitus were randomized to receive at least 65 mL of iopamidol 370 or iodixanol 320 for a CT procedure. Serum creatinine levels were measured at baseline and 48-72 hours after contrast administration. CIN was defined as an increase in the serum creatinine level after contrast administration of >or= 25% from the baseline level. The incidence of CIN in the total study population and the incidence of CIN in patients at increased risk for CIN were compared using Fisher's exact test. RESULTS Two hundred forty-eight patients were included in the CIN analysis: 125 receiving iopamidol 370 and 123 receiving iodixanol 320. Study population demographics were comparable, as was baseline renal function (estimated GFR = 47.6 mL/min/1.73 m(2) for the iopamidol 370 group vs 49.9 mL/min/1.73 m(2) for the iodixanol 320 group; p = 0.16). Increases in the serum creatinine value of >or= 25% occurred in seven patients (5.6%) receiving iopamidol 370 and in six patients (4.9%) receiving iodixanol 320 (95% CI, -4.8% to 6.3%; p = 1.0). The mean serum creatinine change from the baseline level was 0.04 mg/dL in both groups (analysis of covariance, p = 0.80). In patients with a baseline serum creatinine value of >or= 2.0 mg/dL, baseline estimated GFR of <or= 40 mL/min/1.73 m(2), or those receiving > 140 mL of contrast medium, the incidence of CIN was low and comparable between the two study groups (p = 1.0 in all instances). CONCLUSION The incidence of CIN in patients with diabetes and chronic kidney disease receiving IV contrast medium was not significantly different after CT using iopamidol 370 or iodixanol 320.
Globalization and Industrial Relations in East Asia: A Three‐Country Comparison

Globalization enhances competitiveness, both at the level of the firm and at the level of the nation. As observed in China, Malaysia, and Korea, this leads management and the state to adopt strategies designed to increase labor effectiveness to the benefit of capital. However, the effect of globalization on industrial relations procedures and substantive outcomes is contingent. Pressure for greater flexibility in the use of labor is ubiquitous, but the outcome is constrained by cultural norms valuing hierarchy and security. State strategies vary by historical circumstance, resource endowments, and internal political dynamics, including the influence of trade unions. While Malaysian industrial relations is heavily constrained by the discipline of high exposure to international capital, in China and Korea, major struggles are shaping the future of workplace and national labor market governance. Thus the extent and impact of globalization vary between countries, resulting in similar preoccupations by policymakers yet leading to variable responses and industrial relations outcomes.
Small firms' internationalization for development in Tanzania: Exploring the network phenomenon

The paper attempts to explore the role of networks in small firms' internationalization in Tanzania. It notes that while firm internationalization has been studied extensively, inquiry into how small firms enter foreign markets and the strategies they use has not received much attention. The study is further motivated by the fact that export performance of developing countries is alarmingly low, and hence there is need for African governments to create an environment that will stimulate small firms’ competitiveness in the current globalized export markets if the millennium development goals are to be attained. This requires capacity building of the actors in order to take advantage of the benefits of the market access strategies under the global partnership for development. One such approach is to promote partnering and networks. The Tanzanian exploratory study has revealed that networks eliminate small firms ownership disadvantages and their perceived psychic distance, thereby facilitating their entry into foreign markets.
Changing talent management practises and global talent management: a literature review and research agenda for the Mediterranean region

Changes in how people are managed have become central for many companies, including companies in the Mediterranean region, and the success of organisations is increasingly seen as at least partly dependent upon a group of 'super performers' or 'talents' is proving increasingly influential, especially with top managers. Narratives around talent management (TM) now often refer to 'fulfilling human potential' and 'transforming organisations' as well as 'fighting a war for talent'. However, to what extent is TM a fashion, or a radically new way of managing people that promises to enhance the competitiveness of Mediterranean organisations? This paper reviews the literature on HRM and TM, including that relating to the Mediterranean region, to develop an agenda for future research, based mainly on institutional theory that can assess the extent to which TM is a fashion or a substantial contribution to organisational effectiveness in this region.
A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU

Abstract The adoption of International Financial Reporting Standards (IFRS) is supported in many countries because it may improve the quality and international comparability of financial reporting. However, these goals are less likely to be achieved without regulatory oversight that promotes rigorous and consistent use of IFRS. Consequently the European Union (EU) is requiring all member states to introduce enforcement bodies by 2005, the date of IFRS adoption in the consolidated financial statements of all EU listed companies. We review ongoing activities in France, Germany, the Netherlands and the UK in setting up and modifying enforcement bodies before 2005. We test current developments against the Fédération des Experts Comptables Européens (FEE) (2002) recommendations and against the principles for effective enforcement proposed in CESR Standard No. 1 on Financial Information. We present the views of people involved in financial reporting standard setting and enforcement from these countries, as well as the IASB, FEE and EFRAG, about the challenges of achieving effective uniform enforcement. Our paper will be of interest to people developing or participating in enforcement bodies, and to capital market participants who will be subject to the various regulatory regimes.
Sustained complete response and complications rates after radiofrequency ablation of very early hepatocellular carcinoma in cirrhosis: Is resection still the treatment of choice?

If liver transplantation is not feasible, partial resection is considered the treatment of choice for hepatocellular carcinoma (HCC) in patients with cirrhosis. However, in some centers the first‐line treatment for small, single, operable HCC is now radiofrequency ablation (RFA). In the current study, 218 patients with single HCC ≤ 2.0 cm (very early or T1 stage) underwent RFA. We assessed 2 primary end points that could be easily compared with those reported for resective surgery: (1) the rate of sustained, local, complete response and (2) the rate of treatment‐related complications. The secondary end point was 5‐year survival in the 100 patients whose tumors had been considered potentially operable. After a median follow‐up of 31 months, sustained complete response was observed in 216 patients (97.2%). In the remaining 6, percutaneous ethanol injection, selective intraarterial chemoembolization, or resection were used as salvage therapy. Perioperative mortality, major complication, and 5‐year survival rates were 0%, 1.8%, and 68.5%, respectively. Conclusion: Compared with resection, RFA is less invasive and associated with lower complication rate and lower costs. RFA is also just as effective for ensuring local control of stage T1 HCC, and it is associated with similar survival rates (as recently demonstrated by 2 randomized trials). These data indicate that RFA can be considered the treatment of choice for patients with single HCC ≤ 2.0 cm, even when surgical resection is possible. Other approaches can be used as salvage therapy for the few cases in which RFA is unsuccessful or unfeasible. (HEPATOLOGY 2007.)
Detection of regime switches between stationary and nonstationary processes and economic forecasting

It often occurs that no model may be exactly right, and that different portions of the data may favour different models. The purpose of this paper is to propose a new procedure for the detection of regime switches between stationary and nonstationary processes in economic time series and to show its usefulness in economic forecasting. In the proposed procedure, time series observations are divided into several segments, and a stationary or nonstationary autoregressive model is fitted to each segment. The goodness of fit of the global model composed of these local models is evaluated using the corresponding information criterion, and the division which minimizes the information criterion defines the best model. Simulation and forecasting results show the efficacy and limitations of the proposed procedure. Copyright © 2005 John Wiley & Sons, Ltd.
Expression and Function of the Ror‐Family Receptor Tyrosine Kinases During Development: Lessons from Genetic Analyses of Nematodes, Mice, and Humans

Abstract Receptor tyrosine kinases (RTKs) play crucial roles in various developmental processes. Ror‐family RTKs are characterized by the intracellular tyrosine kinase domains, highly related to those of the Trk‐family RTKs, and by the extracellular Frizzled‐like cysteine‐rich domains (CRDs) and Kringle domains. Rors are evolutionally conserved among Caenorhabditis elegans, Aplysia, Drosophila melanogaster, Xenopus, mice, and humans. In D. melanogaster and mammals, pairs of structurally related Rors are found, while a single Ror protein is identified in C. elegans or Aplysia. In Aplysia and D. melanogaster, Rors are expressed exclusively in developing nervous systems. On the other hand, rather widespread expression of Rors was observed in C. elegans and mammals. Mutations in Ror of C. elegans cause inappropriate axon outgrowth as well as defects in cell migration and asymmetric cell division. It has also been reported that the nematode Ror possesses kinase‐dependent and kinase‐independent functions. Mouse Rors, Ror1, and Ror2, are expressed mainly in migrating neural crest cells and mesenchymal cells, and Ror2‐deficient mice exhibit skeletal abnormalities and ventricular septal defects in the heart. Although Ror1‐deficient mice exhibit no apparent skeletal or cardiac abnormalities, Ror1/Ror2 double mutant mice show markedly enhanced skeletal and cardiac abnormalities compared with Ror2 mutant mice, indicating genetic interaction of Ror1 and Ror2. In humans, mutations within Ror2 have been found in two genetic skeletal disorders, recessive Robinow syndrome and dominant Brachydactyly type B (BDB), further emphasizing critical functions of Ror2 during developmental morphogenesis. In this article, we also discuss the signaling machinery mediated by Ror‐family RTKs with a particular emphasis on our recent structure‐function analyses of Ror‐family RTKs.
Simultaneously Recorded Trains of Action Potentials: Analysis and Functional Interpretation

A new kind of statistical display, the joint peri-stimulus-time scatter diagram, facilitates the analysis and interpretation of two or more simultaneously recorded trains of action potentials. The display is a generalization of the cross correlation and the peri-stimulus-time histogram, and it reflects specific underlying neuronal interactions. The technique yields quantitative measures of interaction in terms of effectiveness of synaptic connections.
Electromagnetics and Information Technology: Much more than High Performance Computing

The impressive progress of Information Technology (IT) has relevant implications for electromagnetic (EM) research. One, and probably the most obvious and exploited till now, is the adoption of High Performance Computing in the solution of large and complex problems. Nonetheless, in a very challenging scenario, such as the current one, rapidly evolving towards the Internet of Things and Smart Things, a smart combination of electromagnetic enabling technologies and IT tools can lead to much more impressive achievements. In this paper, after revisiting some interesting recent achievements in the area of high performance computing for electromagnetics, short notes are given on how EM and IT can combine together so to produce enhanced applications, especially for the Internet of the Future or for intelligent wireless systems.
RnR: Reverse & Replace Decoding for Collision Recovery in Wireless Sensor Networks

Interference between concurrent transmissions causes severe performance degradation in a wireless network. This paper addresses interference cancellation to enable simultaneous packet receptions at a node with a single radio in Wireless Sensor Networks (WSN). Interference cancellation is particularly important for WSN as most of its applications rely on convergecast where all the traffic in the network is delivered to a base station leading to a lot of packet collisions. Existing solutions for collision recovery make simplified assumptions such as the availability of one of the collided packets, repeated collisions of the same packets, and the ability to identify the collided packets before recovering them which do not hold for WSNs and most wireless networks. In this paper, we propose a novel collision recovery method called Reverse and Replace Decoding (RnR) for WSNs. RnR entails a physical-link layer design to exploit the raw samples of the colliding signals. It does not rely on the assumptions made in existing work, and can recover all packets from a single collision. To demonstrate its feasibility, we have implemented RnR using GNU Radio on USRP devices based on IEEE 802.15. 4 network. Our experiments on a 6-node testbed demonstrate that RnR can successfully decode packets in 95% cases of collisions, and improves the correctly packet decoding rate up to 97.5% compared to standard decoders in the case of collisions. Also, our simulation based on GNU Radio simulator using 25 nodes shows that RnR achieves 4x higher throughput compared to the state-of-the-art collision recovery mechanisms.