Miracle-dz/UniFAR-FTUs huggingface dataset:
Would All ACP Sugar Protocol Exporters Lose from Sugar Liberalisation?

Abstract The pressures for reform within the World Trade Organization (WTO) have led to recent proposals from the European Commission for the reform of the European Union's (EU's) sugar policy. The impact of this reform would be felt not only by EU sugar producers but also by the sugar protocol African, Caribbean and Pacific (ACP) countries who gain preferential market access at the protected EU price as a result of the Lomé and Cotonou Agreements. This paper explores the way in which reform will affect the transfers of welfare to these ACP countries. It explores how the protocol countries are affected by the current regime and would be affected by reform in a very non-uniform manner. While some countries' transfer would fall with reform, others may gain due to the impact that sugar reform has on world prices. These differences are due to the very uneven allocation of the preferential quotas across protocol countries, and the highly differential dependence of the countries on EU and non-EU export markets.Les pressions en faveur de la réforme au sein de l'Organisation Mondiale du Commerce (OMC) ont conduit récemment la Commission européenne à formuler des propositions en vue de réformer la politique du sucre de l'Union européenne. Les conséquences de cette réforme seraient ressenties non seulement par les producteurs européens de sucre, mais également par les pays bénéficiant du protocole ACP sur le sucre qui jouissent d'un accès préférentiel aux marchés européens grâce aux accords de Lomé et de Cotonou. Cet article étudie les implications d'une telle réforme en terme de transfert de bien-être aux pays de la zone ACP. Il s'intéresse à la manière dont les pays du protocole sont affectés par le régime actuel et comment ils le seraient par une réforme aux implications non uniformes. Alors que les transferts vers certains pays devraient chuter, d'autres pays devraient gagner du fait de l'impact de la réforme du sucre sur les cours mondiaux. Ces différences sont dues aux inégalités d'allocation des quotas préférentiels entre les différents pays concernés, et aux divers degrés de dépendance des pays vis-à-vis des marchés de l'UE et hors de l'UE.
The problem of ‘thick in status, thin in content’ in Beauchamp and Childress' principlism

For many, Thomas Beauchamp and James Childress have elaborated moral reasoning by using the four principles whereby all substantive problems of medical ethics (and of ethics more generally) can be properly analysed and cogent philosophical solutions for the problems can be found. It seems that their ‘principlism’ gets updated, with better features being added during the course of the six editions of Principles of Biomedical Ethics. Nonetheless, Beauchamp and Childress seem to have been losing their way when it comes to the common-morality justification, which is the epistemological (and perhaps metaphysical) backbone of their method, and this is shown more vividly in their most recent (2009) edition of Principles of Biomedical Ethics. The author points out what he calls the problem of ‘thick in status, thin in content’ in principlism. The problem exists because principlism cannot adequately explain how the prescriptive sense of common morality it supports is consistent with the existence of what Beauchamp and Childress call the ‘legitimate moral diversity in the world’. Because of this problem, first, the practical end that principlism allegedly accomplishes (ie, providing practical moral guidelines in a relatively ‘thick’ content, based on common morality) is frustrated, and, second, principlism makes itself the method of common morality de jure and of moral pluralism de facto.
Detection of genetically diverse human immunodeficiency virus type 1 group M and O isolates by PCR

A panel of 136 genetically diverse group M and 5 group O adult isolates from outside the United States and Europe were evaluated by PCR with the Roche AMPLICOR HIV-1 test, a modified version of the AMPLICOR HIV-1 test, and a new primer pair/probe system. Detection of some of these isolates was less efficient with the AMPLICOR HIV-1 test; however, the assay was significantly improved by reducing the sample input and lowering the annealing temperature. The new primer pair/probe set detected 140 of 141 isolates, including the 5 group O isolates that were not detected with either of the AMPLICOR HIV-1 test formats.
Impact of aberrant DNA methylation patterns including CYP1B1 methylation in adolescents and young adults with acute lymphocytic leukemia

Aberrant promoter DNA methylation is a well‐described mechanism of leukemogenesis within hematologic malignancies, including acute lymphoblastic leukemia (ALL). However, the importance of methylation patterns among the adolescent and young adult (AYA) ALL population has not been well established. DNA methylation of 18 candidate genes in 33 AYA ALL patients was analyzed at diagnosis and during treatment, to evaluate the frequency and clinical relevance of aberrant methylation in an AYA population treated on a uniform therapeutic regimen. Of 16 informative genes, there was a median of 6 methylated genes per AYA ALL patient. Correlations were identified between increasing number of methylated genes with male sex (P = 0.04), increased white blood cell (WBC) count (P = 0.04) and increased bone‐marrow blast percentage (P = 0.04). Increasing age was associated with EPHA5 methylation (P = 0.05). Overall, patients experienced favorable outcomes with median survival that was not reached. On univariate analysis, methylation of CYP1B1 was associated with worse overall survival (HR 10.7, 95% CI 1.3–87.6, P = 0.03), disease‐free survival (HR 3.7, 95% CI 1.1–9.2, P = 0.04) and correlated with decreased CYP1B1 gene expression. A significant incidence of methylation within the AYA ALL population was identified, with increased methylation associated with distinct clinicopathologic features including male gender and elevated WBC count. Our results suggest aberrant methylation among AYA patients is frequent, and may provide a common pathogenic mechanism. The inferior outcome identified with methylation of the cytochrome p450 gene CYP1B1, an enzyme involved in drug metabolism and steroid synthesis, warrants further investigation. Am. J. Hematol. 88:784–789, 2013. © 2013 Wiley Periodicals, Inc.
Banking on politics : when former high-ranking politicians become bank directors

New data are presented for a large number of countries on how frequently former high-ranking politicians become bank directors. Politician-banker connections at this level are relatively rare, but their frequency is robustly correlated with many important characteristics of banks and institutions. At the micro level, banks that are politically connected are larger and more profitable than other banks, despite being less leveraged and having less risk. At the country level, this connectedness is strongly negatively related to economic development. Controlling for this, the analysis finds that the phenomenon is more prevalent where institutions are weaker and governments more powerful but less accountable. Bank regulation tends to be more pro-banker and the banking system less developed where connectedness is higher. A benign, public interest view is hard to reconcile with these patterns. Banking sector development, institutions, political economy.
Why Do Members Leave? The Importance of Retention to Trade Union Growth

Drawing on survey results from three British trade unions, this paper examines why members leave trade unions. In this study, as anticipated, a great many members left their unions because of some change to their employment circumstances (they were made redundant, they changed employers, or they retired). A significant proportion left because they were dissatisfied with some aspect of union organization. The paper also demonstrates that the proportion of members leaving because of dissatisfaction varied according to a range of factors, including union "type" and sector of organization. The research implies that if unions are to reverse membership decline and promote retention, they must address a range of issues in addition to introducing new means of organizing and recruitment.
Economic Consequences of SFAS 142 Goodwill Write‐Offs

type="main" xml:lang="en"> This paper examines the economic consequences of goodwill write-offs under Statement of Financial Accounting Standards No. 142 (SFAS 142). Although write-off firms have performed poorly, it is evident that deteriorating economic performance explains only a small proportion of write-offs. After controlling for endogeneity of write-off choice, I fail to find evidence that investors and analysts fixate on SFAS 142 goodwill write-offs. I also provide evidence that write-off firms pay higher audit fees, suggesting that auditors charge higher fees in response to extra audit effort. These results are consistent with the principles of market efficiency, analyst-forecast rationality and efficient audit pricing.
THE SHARING OF MEANING BETWEEN ACCOUNTING STUDENTS AND MEMBERS OF THE ACCOUNTING PROFESSION

This study examines the extent to which accounting students and practising accountants share the same meanings of fundamental accounting concepts. In doing so, it provides evidence on the suitability of using accounting students as surrogates for accounting practitioners in the study of connotative meaning in accounting. Using the semantic differential technique, the “cognitive structure” (the structure within which meaning is held) as well as the positioning or placement of concepts within the structure were determined for both groups. Each group was found to have a similar cognitive structure (a three dimensional structure comparable to the classic structure found in the psychology literature, Osgood, Suci and Tannenbaum, 1957). However, the placement or positioning of concepts by students within that shared structure was significantly different to that of accounting practitioners.
Prediction of student actions using weighted Markov models

The Markov model has been applied to many prediction applications including the student models of intelligent tutoring systems. In this paper, we extend this well-known model to the weighted Markov model, and then apply it to student models in order to predict student behaviors. The prediction using our models is based not only on the frequency of collective behaviors of previous users, but also on the degrees of the relations between the predicted user and others. In doing so, a novel way is presented to quantify the similarities between previous students and the current active student. These similarity scores will be used as weights in the weighted Markov model.
Mating type locus‐dependent stability of the Kluyveromyces linear pGKL plasmids in Saccharomyces cerevisiae

The linear killer plasmids, pGKL1 and pGKL2, from Kluyveromyces lactis stably replicated in mitochondria1 DNA‐deficient (ρ0) MATa or MATα haploids of Saccharomyces cerevisiae, but were unstable and frequently lost in ρ° MATa/MATα diploids, suggesting that the replication of pGKL plasmids was under the control of the MAT locus. In MATa/MATα cells of S. cerevisiae, the MATα gene product (α2) is combined with the MATa gene product (a1) and the resultant protein, a1‐α2, acts to repress the expression of haploid specific genes. Experiments showed that the K. lactis linear plasmids were stably maintained in ρ0 mata1/MATα diploids, indicating that the a1‐α2 repressor interfered with the stability of pGKL2. It was revealed by computer analysis that the consensus sequence homologous to the a1‐α2 repressor binding site occurred within the coding regions of pGKL2 genes which were presumed to be essential for the plasmid replication. Since the plasmids were stably maintained in diploids of K. lactis, the mating type control must not be working there.
Linkages and Performance Comparison among Eastern Europe Stock Markets

This article studies the linkages among the stock markets of Bulgaria, Czech Republic, Estonia, Hungary, Poland, Romania, Russia, Serbia, Slovenia and Ukraine. The empirical analysis begins with the estimation of a regional market model, whose beta parameters depend on predetermined information variables. Those parameters support the calculation of time-varying Treynor ratios used on a comparative performance analysis. A Vector Auto Regressive Model (VAR) is used to estimate the performance causality within this group of markets. The VAR model results provide evidence that there is reciprocal performance across the majority of the selected stock markets.
Attachment strength is a key factor in the selection of surfaces by barnacle cyprids (Balanus amphitrite) during settlement

This manuscript constitutes the first evidence of the effects of texture on the rate of removal of cyprids from surfaces and the link between settlement preferences and susceptibility to removal by force. Cyprids of Balanus amphitrite settled preferentially on sinusoidal linear textures (1:1 aspect ratio) in the range 0–32 μm, with textures on the scale of the cyprid (512 μm) treated as flat. Polycarbonate was preferred as a substratum to a polydimethylsiloxane (PDMS) elastomer. Textures of 64–256 μm were avoided and the texture of 256 μm in PDMS was the least preferred substratum tested, with no settlement of cyprids. Hydrodynamic removal was inversely correlated to settlement rate on the textures assayed, implying an adaptive response by cyprids to select surface textures to which their attachment was most tenacious. Correlation plots suggest that likelihood of removal by force is not the only factor involved when cyprids elect to settle on a given texture. Choice and no-choice assays delivered different results. This discrepancy is partially ascribed to inherent variability in the choice assay method, but also to the ability of cyprids to compare textures and exercise true choice, biasing settlement towards stimulatory textures in preference to intermediate textures that were settled on in the absence of choice. The identification of a link between settlement preference and likelihood of removal will assist practically in the development of fouling-resistant marine coatings.
Strategies for challenger firms from emerging economies in the era of open innovation

The literature has described how challenger firms from emerging economies first develop resources and capabilities by serving domestic markets, and then leverage their domestic strengths to compete in global markets. But in our era of open innovation, there are multiple paths to participation in global markets. In this paper, I identify the explore-exploit continuum as a dimension along which the strategies of high-growth firms from emerging economies will vary, and identify two specialist strategies for challenger firms, both of which involve early internationalisation. Exploration specialists are highly innovative firms that leverage unique capabilities to internationalise early. Exploitation specialists leverage low cost inputs to participate in international supply chains on the basis of superior efficiencies. The institutional context will influence the range of strategies that are likely to be successfully deployed, and policy makers need to ensure that regulations and business support programs support a range of firm strategies.
Minority Shareholders’ Protection in the Indonesian Capital Market

This paper explores the regulatory reform in Indonesia corporate governance along with capital market regulatory framework which has continuously been conducted in response to enhance minority shareholders’ protection and the implementation of corporate governance in public listed companies, particularly in protecting minority shareholder right through three short cases studies. The three cases analysed in this paper show that the implementation of corporate governance in public listed companies is still weak, resulting from the lack of awareness of how to implement corporate governance by the public listed companies, the opportunistic behaviour of public listed companies using loopholes in the regulations to the weaknesses in the enforcement of capital markets law.
Export stimuli and export barriers: evidence from empirical research studies

Explores two theoretical constructs evident in the exporting area of the international marketing literature: export stimuli and export barriers. Takes account of the manner in which these explanatory variables can predict export behaviour among small and medium‐sized firms. Discussion centres primarily on the tenet that a significant degree of dormant export potential tends to lie at the pre‐export phase of export development; that is, encouraging non‐exporters to become exporters is perhaps a more fertile area of interest for government than attempting to increase the export activity of marginal exporters. Uses classificatory schemas as a basis for conceptualizing export stimuli and export barriers for non‐exporters, so as to provide a platform to establish the ingredients of these constructs. Conducts an evaluation of the advances in empirical research regarding export stimuli and export barriers in the form of a critique.
The Impact of Investors in People on Small Business Growth: Who Benefits?

Investors in People (IiP) plays a central role in the UK government's policies for workforce development. Small firms have been a particular focus of government support with IiP along with claims that the scheme will enhance the performance of these firms. However, it is argued in this paper that such benefits are unlikely to accrue to all types of small firm. In particular, only those businesses with a comparative advantage from investing in formalised human resource programmes are likely to experience enhanced performances. An econometric model is developed and applied to examine this issue empirically. The model incorporates the multistage decisionmaking processes that are entailed for firms involved with IiP In this manner we are able to control for selection bias in the performance (employment growth) estimates. The empirical results support the contention of comparative advantage. Businesses that choose IiP achieve enhanced growth as a result of their investments. In contrast, the impact for an ‘average’ small firm is neutral.
Fair Value Measurements of Control Premiums

As the overview of the current state of research within this paper shows, the debate around fair value measurements is far from over. This paper analyzes fair value measurement requirements in a controversial scenario, namely when a control premium exists. The analyses of the paper show that, while measurement rules around control premiums could have a material impact on fair value measurements and the financial statements as a whole, significant fair value measurement issues remain unresolved. The conclusion is that fair value measurements should include or exclude control premiums consistently. It is argued that including control premiums for all fair value measurements is the most faithful representation of the underlying economic phenomenon. This paper contributes to the fair value measurement debate by comparing the merits of alternative fair value measurements for control premiums and highlights an area where researchers, investors, and other users should exercise caution when evaluating financial statements. Evaluations de la juste valeur des primes de controle Resume Ainsi que le revele le tableau de l'etat actuel de la recherche brosse dans le present article, le debat entourant les evaluations de la juste valeur est loin d'etre clos. L'auteur analyse les imperatifs de l'evaluation de la juste valeur dans un scenario sujet a controverse, soit celui qui met en cause une prime de controle. Les analyses realisees dans le cadre de l'etude montrent que, meme si les principes d'evaluation applicables en pareilles circonstances peuvent avoir une incidence appreciable sur les evaluations de la juste valeur et sur les etats financiers dans leur ensemble, d'importantes questions relatives a l'evaluation de la juste valeur demeurent sans reponse. L'auteur conclut que les evaluations de la juste valeur devraient inclure ou exclure systematiquement les primes de controle. L'inclusion des primes de controle dans toutes les evaluations de la juste valeur donnerait, estime-t-il, la representation la plus fidele du phenomene economique sous-jacent. L'auteur contribue au debat sur l'evaluation de la juste valeur en comparant le bien-fonde d'autres modes d'evaluation de la juste valeur relativement aux primes de controle et met en lumiere un domaine dans lequel les chercheurs, les investisseurs et les autres utilisateurs devraient faire preuve de prudence dans l'evaluation des etats financiers.
The Rights of the Child as a Challenge to Human Rights Education

Often human rights education of children does not include children's rights. Children get the impression that human rights are rights of adults and are mainly violated in faraway regions of the world. The United Nations Convention on the Rights of the Child (1989) ratified by almost all states has clarified that human rights are valid for children as well, that they have a right to be educated about these rights and to claim these children's human rights. This step has opened a new approach to children's human rights education, because rights of children belong to the social reality which children experience and, therefore, are not only theoretically learned, but can also be actively implemented. The article argues that the active exercise of their rights challenges children's evolving capacities and promotes their insight in children's and human rights.
A Study of Arbitrage Efficiency Between the FTSE‐100 Index Futures and Options Contracts

Despite the importance of the London markets and the significance of the relationship for market makers, little published research is available on arbitrage between the FTSE‐100 Index futures and the FTSE‐100 European index options contracts. This study uses the put–call–futures parity condition to throw light on the relationship between options and futures written against the FTSE Index. The arbitrage methodology adopted in this study avoids many of the problems that have affected prior research on the relationship between options or futures prices and the underlying index. The problems that arise from nonsynchroneity between options and futures prices are reduced by the matching of options and futures prices within narrow time intervals with time‐stamped transaction data. This study allows for realistic trading and market‐impact costs. The feasibility of strategies such as execute‐and‐hold and early unwinding is examined with both ex‐post and ex‐ante simulation tests that take into consideration possible execution time lags for the arbitrage trade. This study reveals that the occurrence of matched put–call–futures trios exhibits a U‐shaped intraday pattern with a concentration at both open and close, although the magnitude of observed mispricings has no discernible intraday pattern. Ex‐post arbitrage profits for traders facing transaction costs are concentrated in at‐the‐money options. As in other major markets, despite important microstructure differences, opportunities are generally rapidly extinguished in less than 3 min. The results suggest that arbitrage opportunities for traders facing transaction costs are small in number and confirm the efficiency of trading on the London International Financial Futures and Options Exchange. © 2002 John Wiley & Sons, Inc. Jrl Fut Mark 22:31–58, 2002