Miracle-dz/UniFAR-FTUs huggingface dataset:
The Effects and Applicability of Financial Media Reports on Corporate Default Ratings

We propose a corporate default rating process for the Taiwan Stock Market which incorporates financial ratios, corporate governance, macroeconomic variables and financial media reports. Multi-measurements of the ‘distress intensity of default-corpus’ (DIDC) using linguistic analysis are constructed, whilst also examining the explanatory power of the DIDC on financial distress events. The DIDC related to the distressed firms rises significantly prior to the distressed event and the volatility of the DIDC for them exhibits more fluctuations than for the non-distressed companies. Besides, we propose a systematic process for the evaluation of default ratings, with the results for all listed stocks in the Taiwan Stock Market showing that the accuracy of the model with the incorporation of the DIDC outperforms other candidate models. Financial institutions and credit rating agencies could effectively adjust firms’ ratings by referring to both the general default rating model and financial media reports. We suggest that this process of quantifying Chinese media reports and evaluating default ratings with social media could be further applied to the Greater China stock market.
Analysing the Statement of Cashflows

Australian public companies have been required to report a statement of cashflows since 30 June 1992. Since then, little has been written on the usefulness of the cashflow statement. This paper suggests some cashflow ratios and explores the usefulness of the statement through a financial analysis of Brash Holdings Ltd. The paper particularly emphasises cashflow ratios derived wholly from the statement of cashflows and suggests that ratios derived in this way are a useful analysis tool. The application to Brash Holdings also serves as a useful pedagogic instrument for financial analysis using cashflow and accrual information.
Core Principles for Effective Banking Supervision: An Enforceable International Financial Standard?

The Basel Committee on Banking Supervision serves as an international forum to discuss international bank supervision issues. Because of the gravity and frequency of banking crises since the demise of the Bretton Woods System in the early 1970s, international financial standards have emerged as a method to minimize these crises. In 1998, the Basel Committee issued a comprehensive standard on bank super vision that built upon its work over the previous two and a half decades. In this Article, the author analyzes this comprehensive standard the Core Principles for Effective Banking Supervision-and assesses its implementation in the European Union, the United Kingdom, France, the United States, and the Hong Kong SAR. The author then analyzes the options available to enforce this "soft law" and comments on the effectiveness of these options, including the surveillance programs of the World Bank and the International Monetary Fund and certain provisions of the Revised Capital Accord of 2004. Despite the improvements represented by the Core Principles, the author suggests future changes in the international bank supervisory regime.
The Recent Growth Performance of US Firms in the Industrial Design Sector: An Exploratory Study

This paper assesses the competitive factors associated with company growth in the US industrial design sector. This small but technologically advanced sector delivers critical innovation inputs to firms that produce durable goods. Evidence from a survey of 85 US design companies suggests that competitive success hinges upon service diversity. Specifically, the most commercially buoyant companies have diversified their service offerings beyond product or component design. These firms have developed strategic competencies in fields such as contract research, prototype development, product testing, technological forecasting, market analysis and even advertising. Although most US design companies are small‐to‐medium‐sized enterprises, successful firms do not differ from their less successful counterparts in terms of employment size, occupational structure, regional location or market focus (client sectors). Instead, the key differences lie in service diversity and the quality of human capital. The paper concludes with a brief discussion of the implications of the empirical findings for future research on the dynamics of the design industry.
Advertising in Saudi Arabia: Content and regulation†

Recent literature in international marketing reveals a substantial growth of interest in marketing communications with notable emphasis on international advertising. Also receiving much notice is the topic of advertising regulation and content as reflected in the nature of advertising messages and appeals. The increasing attention paid to this area is not without reason (Boddewyn, 1982; Neelankavil and Stridsberg, 1979; Boddewyn and Marton, 1978). Regardless of how aggressive marketers may be in their use of advertising, their ultimate succes hinges upon creative ways of matching advertising content with sociocultural norms and legal environments (Peebles and Ryans, 1984; Boddewyn, 1981).
Evaluation of inductance measurement methods for PM machines

For simulation purposes and developing controllers, accurate motor parameters are needed to successfully estimate motor performance. Plenty of research has been done on this issue. However, standard procedures are not established yet. This paper concentrates on the measurement of the most critical parameter for permanent magnet motors, namely motor inductances of such motors. Frequency dependence, current dependence and the effect of the power supply waveform on measurements are investigated. Tests are done both at standstill and under running conditions and thus the results of various measurement methods could be compared. Also the effect of the d-axis stator current on the inductance is investigated. Tests are performed on a surface mount PM motor, for which little work appears to be reported as far as measurements are concerned. It is discovered that the inductance measurements with sinusoidal and PWM supply give very close results. It is recognized that during standstill tests measurements are advisable also by reversing the direction of the stator MMF. It is found that direct axis inductance measurements from no-load running test, with stator current direct-axis component in the magnetization direction, gives very close results to standstill tests. Inductance measurements are done also under load. It is discovered that for accurate results this test must be done at a low supply frequency and with a large phase current.
Adaptive wavelet codec for noisy image compression

It is proposed an adaptive, data-driven wavelet-based method for lossy compression of noisy images. The suggested method uses a common criterion to simultaneously estimate the values of threshold and quantization interval. The results of modeling show the advantage of the designed codec comparing to well-known codecs in the sense of PSNR and SSIM criteria.
Global emission reductions through a sectoral intensity target scheme

If dangerous climatic change is to be avoided, all countries will need to contribute to reductions in greenhouse gas emissions on the basis of equity and in accordance with their common but differentiated responsibilities and respective capabilities. This article discusses the gap between the past (ideal) model analysis for emission reductions and realistic policies. A key requirement for successful policies is their acceptance by as many countries as possible and their ease of practical implementation. The sectoral intensity approach has been proposed for its focus on tangible, practical actions; however, its emission reduction effects have been said to be ambiguous and difficult to evaluate quantitatively. The effects of global emission reduction based upon a sectoral approach to energy and carbon intensity targets are evaluated using an energy systems model with a high regional resolution and a detailed description of technology. This analysis found that deep emission cuts can be achieved by a sectoral approach, provided that developed and developing countries collaborate towards emission cuts under the proposed framework. This framework has a higher potential for agreement by both developed and developing countries.
Risk Factors for Lower Back Injury in Male Dancers Performing Ballet Lifts

Lower back injuries are common in ballet dancers. Allegedly there is a higher incidence in males than in females due to their lifting requirements. This study analyzes the estimated forces generated at the L5/S1 joint in five professional and three pre-professional male dancers performing full press (FP) and arabesque (AR) ballet lifts. The estimated peak lumbar anterior shear force (PLASF) was identified using a 3D motion analysis system, and was found to occur at the beginning of each lift, approximately 0.01 seconds prior to the ballerina moving vertically into the lift. Data representing the male dancers’ posture at the point of PLASF were input into a 3D Static Strength Prediction Program (3DSSPP, University of Michigan, Centre for Ergonomics, 2006) to calculate the PLASF and corresponding compression forces. The compression forces identified in this way were found to be greater than the National Institute of Occupational Safety and Health, Back Compression Design Limit (3400N). This suggests that administrative controls such as monitoring the number of lifts performed daily are required to reduce the risk of lower back injury in male dancers. Comparison of the two lifts found significantly (p < 0.05) higher compression forces in the FP versus the AR lift. This could be attributed to a significantly (p < 0.05) larger horizontal distance between the male dancer and the ballerina, or the eccentric loading of the male dancers’ lower limb and trunk musculature in the preparation phase of the FP. Retrospective regression analysis indicated that peak trunk extension velocity and the horizontal distance between the male dancer and the ballerina were significant (p < 0.05) predictors of PLASF.
Why Do Some Family Businesses Out–Compete? Governance, Long–Term Orientations, and Sustainable Capability

This article seeks to link the domains of corporate governance, investment policies, competitive asymmetries, and sustainable capabilities. Conditions such as concentrated ownership, lengthy tenures, and profound business expertise give some family–controlled business (FCB) owners the discretion, incentive, knowledge, and ultimately, the resources to invest deeply in the future of the firm. These long–term investments accrue from particular governance conditions and engender competitive asymmetries—organizational qualities that are hard for other firms to copy, and thus, if tied to the value chain, create capabilities that are sustainable. Investments in staff and training, e.g., create tacit knowledge and preserve it within the firm. Investments in enduring relationships with partners enhance access to resources and free firms to focus on core competencies. And devotion to a compelling mission dedicates most of these investments to a core competency. When such investments are farsighted, orchestrated, and ongoing, capabilities will tend to evolve in a cumulative trajectory, making them doubly hard to imitate and thereby extending competitive advantage. Arguments are supported by making reference to the literature on corporate governance and agency theory and to emerging research on FCBs.
MnSOD mimic compounds can counteract mechanical stress and islet β cell apoptosis, although at appropriate concentration ranges

Pancreatic islets are commonly isolated for research and transplantation without taking into consideration that they undergo mechanical or chemical stress during this process. In order to counteract both types of injuries, the compound AEOL10150, a novel MnSOD mimic, was added during isolation of islet at concentrations ranging from 18 to 100 µM. Mechanical or chemical stress‐related pro‐apoptotic signals were then studied. We demonstrate that this MnSOD mimic diminishes the negative effects of mechanical stress by blocking insulin impairment, production of non‐specific islet β‐cell proteins, transcription of iNOS and FAS, activation of caspase‐3 and ‐9 and, ultimately, apoptosis. Moreover, the effects of the MnSOD mimic on isolated islets were greatly influenced by dosage: the best dose able to fully counteract mechanical stress was found to be 100 µM; doses ≥150 µM were themselves highly toxic for islet cells. On the other hand, rIL‐1β‐induced chemical stress is rather complex, and there was no protection in this scenario. Therefore, contrarily to what has been previously reported, MnSOD mimic administration is only capable of counteracting mechanical stress, and not cytokine‐induced cytotoxicity, and that this drug acts within a limited concentration range. J. Cell. Physiol. 212: 432–438, 2007. © 2007 Wiley‐Liss, Inc.
Quantification of the therapeutic response of intraretinal, subretinal, and subpigment epithelial compartments in exudative AMD during anti-VEGF therapy.

PURPOSE To analyze the functional and morphologic effects of different ranibizumab treatment regimens on retinal and subretinal as well as sub-RPE compartments in neovascular age-related macular degeneration (nAMD) using spectral-domain optical coherence tomography (SD-OCT) and manual segmentation software. METHODS Twenty-seven eyes of 27 patients with nAMD were examined over a 12-month period. Two treatment arms received either monthly or quarterly administered intravitreal ranibizumab. Intraretinal, subretinal, and sub-RPE volume equivalents were delineated using manual segmentation software over a defined series of B-scans obtained by SD-OCT. The mean area in pixels was calculated for each compartment at each time interval. RESULTS SD-OCT and manual segmentation allowed for exact identification of intraretinal, subretinal and sub-RPE compartments and their responses to different treatment regimens. The loading dose demonstrated a corresponding treatment effect on all anatomic parameters. In contrast to the sub-RPE compartment, intraretinal fluid accumulation and subretinal fluid accumulation (SRFA) demonstrated an immediate response to ranibizumab therapy. The overall plasticity of the morphologic response declined over time. In general, SRFA demonstrated greater sensitivity for therapeutic effects and was more frequently associated with recurrent disease. CONCLUSIONS An exact quantification of fluid in different anatomic compartments based on SD-OCT imaging, using appropriate segmentation software systems, may be useful to determine optimal treatment and retreatment parameters and explains the lack of correlation of best-corrected visual acuity and conventional OCT values.
Repression of Dpp Targets by Binding of Brinker to Mad Sites*

Signaling by decapentaplegic (Dpp), aDrosophila member of the transforming growth factor (TGF) β superfamily of growth factors, has recently been shown to activate targets such as vestigial (vg) indirectly through negative regulation of brinker (brk). Here we show that the Brk protein functions as a repressor by binding to Dpp response elements. The Brk DNA binding activity was localized to an amino-terminal region containing a putative homeodomain. Brk bound to a Dpp response element of the Ultrabithorax(Ubx) midgut enhancer at a sequence that overlaps a binding site for the Smad protein, Mothers Against Dpp (Mad). Furthermore, Brk was able to compete with Mad for occupancy of this binding site. This recognition of overlapping binding sites provides a potential explanation for why the G/C-rich Mad binding site consensus differs the Smad3/Smad4 binding site consensus. We also found that the Dpp response element from Ubx was more sensitive than the vgquadrant enhancer to repression by Brk. This difference correlates with short-range activation of Ubx by Dpp in the visceral mesoderm, whereas vg exhibits a long-range response to Dpp in the wing imaginal disc, indicating that Brk binding sites may play a critical role in limiting thresholds for activation by Dpp. Finally, we provide evidence that Brk is capable of functioning as an active repressor. Thus, whereas Brk and Mad compete for regulation of Ubx and vg, Brk may regulate other Dpp targets without direct involvement of Mad.
Cranial base growth and morphology in second-trimester normal human fetuses and fetuses with cleft lip.

OBJECTIVE The present radiographic study describes the size and shape of the cranial base from the sagittal aspect for a sample of 77 second-trimester "normal" control fetuses (n = 61) and fetuses (n = 16) exhibiting isolated, unilateral clefts of the lip (CL), ranging in fertilization age from 10 to 22 weeks. METHODS Fetuses were placed in a cephalostat, and standardized, lateral head radiographs were taken. The radiographs were traced, and 15 cephalometric landmarks were identified and digitized for analysis. Growth curves for cranial base lengths, angles, and areas were compared between control and CL groups. Also, cranial base triangles were constructed and shape comparisons were made using tensor biometric analysis. RESULTS No significant differences (p >.05) in regression line slopes were noted for any comparisons between the control and CL samples. Tensor biometric analysis also revealed no significant differences in the shapes of various cranial base triangles between the control and CL samples. CONCLUSION This report presents second-trimester baseline growth curves for various cranial base components in CL human fetal specimens, and these data suggest that CL fetuses may also be used as an appropriate control sample for prenatal growth comparison studies of cleft lip and palate and cleft palate.
A Comparison of Task Parallel Frameworks based on Implicit Dependencies in Multi-core Environments

The larger flexibility that task parallelism offers with respect to data parallelism comes at the cost of a higher complexity due to the variety of tasks and the arbitrary patterns of dependences that they can exhibit. These dependencies should be expressed not only correctly, but optimally, i.e. avoiding over-constraints, in order to obtain the maximum performance from the underlying hardware. There have been many proposals to facilitate this non-trivial task, particularly within the scope of nowadays ubiquitous multi-core architectures. A very interesting family of solutions because of their large scope of application, ease of use and potential performance are those in which the user declares the dependences of each task, and lets the parallel programming framework figure out which are the concrete dependences that appear at runtime and schedule accordingly the parallel tasks. Nevertheless, as far as we know, there are no comparative studies of them that help users identify their relative advantages. In this paper we describe and evaluate four tools of this class discussing the strengths and weaknesses we have found in their use. Keywords-programmability; task parallelism; dependencies; programming models
Choosing Opponents in Games of Cooperation and Coordination

We analyze a cooperation game and a coordination game in an evolutionary environment. Agents make noisy observations of opponent's propensity to play dove, called reputation, and form preferences over opponents based on their reputation. A game takes place when two agents agree to play. Socially optimal cooperation is evolutionarily stable when reputation perfectly reflects propensity to cooperate. With some reputation noise, there will be at least some cooperation. Individual concern for reputation results in a seemingly altruistic behavior. The degree of cooperation is decreasing in anonymity. If reputation is noisy enough, there is no cooperation in equilibrium. In the coordination game, the efficient equilibrium is chosen and agents with better skills to observe reputation earn more.
Development of a block machine for volleyball attack training

This paper presents a system that consists of three robots to imitate the motion of top volleyball blockers. In a volleyball match, in order to score by spiking, it is essential to improve the spike decision rate of each spiker. To increase the spike decision rates, iterative spiking training with actual blockers is required. Therefore, in this study, a block machine system was developed that can be continuously used in an actual practice field to improve attack practice. In order to achieve the required operating speed and mechanical strength each robot has five degrees of freedom. This robot performs high speed movement on 9 m rails that are arranged in parallel with the volleyball net. In addition, an application with a graphical user interface to enable a coach to manipulate these robots was developed. It enables the coach to control block motions and change the parameters such as the robots' positions and operation timing. Through practical use in the practice field, the effectiveness of this system was confirmed.
Predictors of treatment outcome in individuals with eating disorders: A systematic review and meta-analysis.

OBJECTIVE Understanding the factors that predict a favourable outcome following specialist treatment for an eating disorder may assist in improving treatment efficacy, and in developing novel interventions. This review and meta-analysis examined predictors of treatment outcome and drop-out. METHOD A literature search was conducted to identify research investigating predictors of outcome in individuals treated for an eating disorder. We organized predictors first by statistical type (simple, meditational, and moderational), and then by category. Average weighted mean effect sizes (r) were calculated for each category of predictor. RESULTS The most robust predictor of outcome at both end of treatment (EoT) and follow-up was the meditational mechanism of greater symptom change early during treatment. Simple baseline predictors associated with better outcomes at both EoT and follow-up included higher BMI, fewer binge/purge behaviors, greater motivation to recover, lower depression, lower shape/weight concern, fewer comorbidities, better interpersonal functioning and fewer familial problems. Drop-out was predicted by more binge/purge behaviors and lower motivation to recover. For most predictors, there was large interstudy variability in effect sizes, and outcomes were operationalized in different ways. There were generally insufficient studies to allow analysis of predictors by eating disorder subtype or treatment type. DISCUSSION To ensure that this area continues to develop with robust and clinically relevant findings, future studies should adopt a consistent definition of outcome and continue to examine complex multivariate predictor models. Growth in this area will allow for stronger conclusions to be drawn about the prediction of outcome for specific diagnoses and treatment types.
Putting the Pieces Together: Preliminary Efficacy of a Family Problem‐Solving Intervention for Children With Traumatic Brain Injury

ObjectiveTo describe a family-centered problem-solving intervention (FPS) for pediatric traumatic brain injury (TBI), and to assess the efficacy of the intervention in a randomized clinical trial. ParticipantsFamilies of 32 school-aged children with moderate to severe TBI randomly assigned to FPS or usual care (UC) group. Main Outcome MeasuresChild Behavior Checklist, Brief Symptom Inventory, Conflict Behavior Questionnaire. InterventionSeven-session problem-solving/skill-building intervention delivered over a 6-month period for the participating families. ResultsParents in the FPS group reported significantly greater improvements in their children in internalizing symptoms, anxiety/depression, and withdrawal than did parents in the UC comparison group. ConclusionsFPS holds promise for reducing child behavior problems, the most common and persistent sequelae of TBI.