Miracle-dz/UniFAR-FTUs huggingface dataset:
Corporate Leverage and Specialized Investments by Customers and Suppliers

A company's performance in the product market depends in part on the willingness of its suppliers and customers to invest in the relationship-to make specialized investments of human as well as financial capital that may have no value outside that relationship. Consistent with Stewart Myers's concept of debt overhang and underinvestment, the authors hypothesize that companies can encourage their suppliers and other key stakeholders to make such specialized investments by limiting their use of debt financing, thereby addressing their stakeholders' concerns about their long-term performance and staying power. Copyright (c) 2008 Morgan Stanley.
Relationship between glaucoma and admixture in postmenopausal African American women.

OBJECTIVE To investigate the association between African admixture and glaucoma prevalence among African American women. DESIGN, SETTING, PARTICIPANTS Participants included 11616 African American women from the Women's Health Initiative Study (WHI) for whom admixture information was available and included 2548 who self-reported a diagnosis of glaucoma. MAIN OUTCOME MEASURES Glaucoma. RESULTS Significant association was observed between self-identified glaucoma status and admixture. However, this association was not significant in a model that included neighborhood socioeconomic status (NSES), hypertension, diabetes and body mass index (BMI). Self-identified glaucoma status was associated with diabetes that persisted after adjustment for admixture, NSES, hypertension, and BMI. Lower NSES was also associated with higher glaucoma risk but this association was marginal in the fully adjusted model and neither hypertension nor BMI showed association. When glaucoma status was limited to those reporting use or no use of appropriate ophthalmologic medication, no associations were observed in any of the models. CONCLUSION This study failed to find an independent association of glaucoma status and African admixture and these findings suggest that the higher frequency glaucoma in African Americans may be largely due to other factors.
Tax Evasion, Minimum Wage Non-Compliance and Informality

We study the impact of tax and minimum wage reforms on the incidence of informality. To gauge the incidence of informality, we use measures of the extent of tax evasion, the extent of minimum wage non-compliance, and the size of the informal workforce. Our approach allows us to examine (i) the distinction between determinants of firm-level reported wage distribution and actual wage distribution, (ii) the complementarity of tax and minimum wage enforcement, (iii) the impact that a minimum wage reform has on tax and minimum wage compliance, and (iv) the impact that a tax policy reform has on tax and minimum wage compliance. We conclude with the design of optimal minimum wage and tax policies (even in the complete absence of minimum wage enforcement). We do so based on two objectives derived from popular concerns associated with an unchecked expansion of informality: tax revenue maximization, and poverty alleviation among workers.
Toxicity of Graphene Shells, Graphene Oxide, and Graphene Oxide Paper Evaluated with Escherichia coli Biotests

The plate-like graphene shells (GS) produced by an original methane pyrolysis method and their derivatives graphene oxide (GO) and graphene oxide paper (GO-P) were evaluated with luminescent Escherichia coli biotests and additional bacterial-based assays which together revealed the graphene-family nanomaterials' toxicity and bioactivity mechanisms. Bioluminescence inhibition assay, fluorescent two-component staining to evaluate cell membrane permeability, and atomic force microscopy data showed GO expressed bioactivity in aqueous suspension, whereas GS suspensions and the GO-P surface were assessed as nontoxic materials. The mechanism of toxicity of GO was shown not to be associated with oxidative stress in the targeted soxS::lux and katG::lux reporter cells; also, GO did not lead to significant mechanical disruption of treated bacteria with the release of intracellular DNA contents into the environment. The well-coordinated time- and dose-dependent surface charge neutralization and transport and energetic disorders in the Escherichia coli cells suggest direct membrane interaction, internalization, and perturbation (i.e., “membrane stress”) as a clue to graphene oxide's mechanism of toxicity.
Shaping the international financial system in century of globalization

We educe a perspective on how best to regulate the bank of tomorrow in frames of debate launched by the International Centre for Financial Regulation and Financial Times. Our goal is to create a conceptual framework for policymakers and regulators to shape the international financial system in century of globalization using the 1888 FT's motto: "Without fear and without favour. " Our prospect employs an analytical approach, which focuses on the origins and evolution of banking system, its transformation over the recent decades, subsequent encountering the limits to growth and redefinition of new strategic boundaries of emerging financial industry. We identify the main reasons and limitations, which led to the global financial crisis. We propose the new research agendas with the aim to understand the situation in finances, evaluate the created systemic damages, and find the possible ways to resolve the existing problems through introduction of new banking regulation. We think that the global economic and financial systems are highly nonlinear systems. In our opinion, the frequency, phase and amplitude modulation during the mixing of waves, which characterize the Kitchin, Juglar, Kuznets, Kondratiev economic cycles, may result in origination of strong nonlinear dynamics in financial system, accompanied by chaos- induced phenomena. These nonlinear effects have to be taken to the account, when adding the liquidity to the financial system in small quantas in series over time period during the Quantitative Easing policy execution by central banks. We propose the Random Tax to be selectively imposed on the profits, obtained by market agents during high-risk high-profit speculative transactions. We expect that the Random Tax will stabilize the financial system in conditions of free market capitalism.
Railways and the Local Economy: Evidence from Qingzang Railway

This article empirically examines the causal effect of railway infrastructure on local economic development using the construction of Qingzang railway as a natural experiment. We apply the difference-in-difference method and find that the Qingzang railway significantly stimulated the economy of the counties along its path (railway counties). The local GDP per capita increased by about 33% after the railway had begun to operate. The effect manifested primarily through the positive railway effect on the manufacturing industry. In addition, the effect did not vary significantly with the initial economic status of the railway counties. The GDP per capita of the off-railway counties that are adjacent to the railway counties was not significantly affected.
Performance measurement model for supply chain management in SMEs

In Supply Chain Management (SCM), performance measurement can facilitate understanding and integration among the supply chain partners. The purpose of this paper is twofold: first, to review the existing SCM performance measurement framework based on the Analytical Hierarchy Process (AHP) and Balanced Scorecard (BSC) models reported in the literature. Second, based on the prioritisation of the suggested performance measures/metrics and performance at different decision levels, a mathematical model is developed to optimise the overall performance measurement of SCM for Small- and Medium-sized Enterprises (SMEs).
The Adaptation of German Accounting Rules to IFRS: A Legislative Balancing Act

ABSTRACT The accounting strategy of the EU Commission for the last ten years, which reached one of its goals with the Regulation on IAS, is challenging all EU Member States. This article gives an analytical insight into the way the German legislator has confronted this challenge. It explains the statutory changes introduced to adapt the accounting regime in Germany, against the background of arguments for reform and proposals which have been put forward in the German accounting literature and by influential interest groups. The major characteristics of the government's accounting strategy are analysed: an increasing focus on the macroeconomic benefits of adequate accounting regulations, a perception of accounting as a material part of the corporate governance regime, greater weight given to the notion of public interest and the information function of accounting, a focus on consolidated accounts for the revision of existing rules, and, at the same time, considerable reluctance to change any recognition and measurement rules for individual entity accounts. In general the accounting reform strategy of the German government can be characterized as being slow, conservative and reactive, following a marginal step-by-step approach.
Tariffs and Production Subsidies as Devices to Relax the Incentive Problem of a Progressive Income Tax System

This paper shows that tariffs and production subsidies can Pareto-improve welfare in a small open economy when a government is concerned with income redistribution under asymmetric information. In international trade theory, free trade is optimal if the government can use lump-sum taxes and transfers. However, in reality the government cannot use the lump-sum taxes and trabsfers due to asymmetric information between the government and individuals. In this case the government needs to use a progressive incomem tax system for income redistribution. This paper shows that in such a situation even if the goverment use Pareto-optimal progressive income tax system used free trade, tariffs can Pareto-improve welfare.
Empirical Analysis of the Psychological Hypothesis on Exchange Rate Determination and Testing Its Forecastability: The Korean Experience

The role of psychological impact is examined by investigating the determination of exchange rates, especially the U.S. Dollar. It has been applied to the Korean economic crisis which occurred between January 1997 and June 1999. The basic idea is that psychological information can be used in generating rational expectation, and accordingly, it would induce exchange market clearance. While psychological hypothesis is weakly supported, results reveal that the U.S. Dollar can be determined by psychological impact. The ex-post simulation process also proves it. The understanding of psychological impact is necessary for the implementation of foreign exchange policies.
Risk Factors for Suicidal Ideation Among Telephone Crisis Hotline Callers in Japan.

BACKGROUND Telephone hotlines are a widely used type of suicide prevention program. AIMS The aim of this study was to clarify the risk factors for suicidal ideation by investigating its association with a number of characteristics among telephone hotline callers. METHOD Data were collected over a 10-year period from a total of 246,595 calls to Inochi No Denwa, a telephone crisis hotline in Ibaraki, Japan, and subsequently analyzed. Odds ratios for suicidal compared with nonsuicidal ideation were also calculated. RESULTS About 6% of the calls to the hotline were suicide related, and about 2% of the callers had attempted suicide in the past. Odds ratios for suicidal ideation increased during winter, but no daily tendencies were evident. Those whose problems were related to their way of life were at the highest risk of suicidal ideation, followed by those with health-related concerns. CONCLUSION We were able to identify risk factors for suicidal ideation based on an analysis of enormous amounts of data from a telephone crisis hotline in Japan. Knowledge of these risk factors is expected to lead to improvements in suicide prevention programs.
A Complex Interplay of Vitamin B1 and B6 Metabolism with Cognition, Brain Structure, and Functional Connectivity in Older Adults

Aging is associated with brain atrophy, functional brain network reorganization and decline of cognitive performance, albeit characterized by high interindividual variability. Among environmental influencing factors accounting for this variability, nutrition and particularly vitamin supply is thought to play an important role. While evidence exists that supplementation of vitamins B6 and B1 might be beneficial for cognition and brain structure, at least in deficient states and neurodegenerative diseases, little is known about this relation during healthy aging and in relation to reorganization of functional brain networks. We thus assessed the relation between blood levels of vitamins B1 and B6 and cognitive performance, cortical folding, and functional resting-state connectivity in a large sample of older adults (N > 600; age: 55–85 years), drawn from the population-based 1000BRAINS study. In addition to blood sampling, subjects underwent structural and functional resting-state neuroimaging as well as extensive neuropsychological testing in the domains of executive functions, (working) memory, attention, and language. Brain regions showing changes in the local gyrification index as calculated using FreeSurfer in relation to vitamin levels were used for subsequent seed-based resting-state functional connectivity analysis. For B6, a positive correlation with local cortical folding was found throughout the brain, while only slight changes in functional connectivity were observed. Contrarily, for B1, a negative correlation with cortical folding as well as problem solving and visuo-spatial working memory performance was found, which was accompanied by pronounced increases of interhemispheric and decreases of intrahemispheric functional connectivity. While the effects for B6 expand previous knowledge on beneficial effects of B6 supplementation on brain structure, they also showed that additional effects on cognition might not be recognizable in healthy older subjects with normal B6 blood levels. The cortical atrophy and pronounced functional reorganization associated with B1, contrarily, was more in line with the theory of a disturbed B1 metabolism in older adults, leading to B1 utilization deficits, and thus, an effective B1 deficiency in the brain, despite normal to high-normal blood levels.
The origin and movements of the hepatogenic cells in the chick embryo as determined by radioautographic mapping.

The origin of the prehepatic cells was determined by tracing the movements of [H]thymidinelabelled grafts excised from medium-streak to 4-somite stage chick embryos and transplanted to the epiblast, streak and endoderm-mesoderm layer of similarly staged recipient embryos. Although exact definition of prehepatic areas was not possible because of the small number of grafts placed at each developmental stage, the study showed in general that at the mediumstreak stage, the prehepatic endoderm cells are in the anterior third of the primitive streak; they shortly begin to migrate anteriorly and laterally into the endoderm layer ventral to the precardiac areas of mesoderm. They are in the yolk-sac endoderm at the 2-4-somite stage, and by the 15-17-somite stage are clustered at the anterior intestinal portal. At the 26-somite to early limb-bud stages, the anterior and posterior liver diverticula have formed from these endoderm cells, and some of the branches of the diverticula may have reached the prehepatic mesenchyme, where the two tissues have begun to form cords and sinuses. At the medium-streak stage, the prehepatic mesoderm is located slightly more than halfway from the anterior to the posterior end of the primitive streak. From this position it migrates anteriorly and laterally into the lateral plate mesoderm, and from the head-process to the 2-4-somite stage it is situated posterior to the prehepatic endoderm and posterior and lateral to the heart-forming portion of the splanchnic layer. By the 15-17-somite stage the prehepatic mesoderm has reached a position in the splanchnic layer of mesoderm which forms the dorsolateral wall of the sinus venosus. By the 26-somite to early limb-bud stage the hepatic diverticula have joined with the hepatic mesenchyme to form the rudimentary cords and sinuses of the liver.
Global Institutions in Local Decision-Making: The Trojan Horses of the New Millennium?

Alexander, N. (2001) ‘Short Comment on Conditionality’, in IMF (ed.) External Comments and Contributions on IMF Conditionality, September, Washington DC, http://www.imf. org/external/np/pdr/cond/2001/eng/collab/comment.pdf Bateson, G. , Jackson, D.D. , Haley, J. and Weakland, J.H. (1956) ‘Towards a Theory of Schizophrenia’, Behavioural Science 1: 251–64. Booth, D. (2003) ‘Introduction and Overview’, Development Policy Review 21(2): 131–59. Gore, C. (2003) ‘Development Partnership for Escaping the Global Poverty Trap’, Development Policy Journal 3: 107–26. OECD (1996) Shaping the 21st Century: The Contribution of Development Cooperation. Paris: OECD. OECD (2000) Development Cooperation 1999 Report. Paris: OECD. UNCTAD (2000) The Least Developed Countries Report 2000. New York and Geneva: United Nations. UNCTAD (2002) The Least Developed Countries Report 2002: Escaping the Poverty Trap. New York and Geneva: United Nations. UNCTAD (2004) The Least Developed Countries Report 2004: Linking International Trade with Poverty Reduction. New York and Geneva: United Nations.
Modifying the Rorschach Human Experience Variable to Create the Human Representational Variable

The Human Experience Variable (HEV; Perry & Viglione, 1991) provided information about interpersonal perceptions not previously available within the Comprehensive System (CS; Exner, 1993). Research data suggests that it was related to interpersonal functioning and as a result, psychological impairment and health. In this article, we present the rationale and empirical basis for recent psychometric refinements to the HEV, consequently renamed the Human Representational Variable (HRV). Research addressing the reliability and validity for the HRV is summarized. Based on data and experience with the HEV, this study summarized some small modifications to the original algorithm. The refined variable, the HRV, has been added to the CS (Exner, 2000). Data presented here suggest that the HRV has improved psychometric properties compared to the HEV and that it is simpler to understand. Research recommendations and interpretive suggestions are also presented.
Do We Really Know That the WTO Increases Trade? Reply

Michael Tomz, Judith L. Goldstein, and Doug­ las Rivers 1hereafter TGR2 argue that the General Agreement on Tariffs and Trade (GATT) and its successor, the World Trade Organization 1WTO), had a substantial positive effect on trade. Their paper is a critique of my article “Do We Really Know That the WTO Increases Trade? ” which appeared in this Review (2004a). Among other things, I used a bilateral “gravity” model of trade and showed that dummy variables for member­ ship by either one or two countries in the GATT had only small effects on trade. In essence, TGR point out that a lot of countries were not formal members of the GATT but still participated in it as colonies, or de facto or provisional members. TGR argue that if one includes these other types of more informal participation, one gets large positive effects. For what it’s worth, I stated in my original article that de jure accession to the GATT need not be the same as de facto accession, but I wasn’t able to quantify it and encouraged others to do so. TGR did precisely that, at the cost of much tedious archival work. I applaud them for it and will certainly not question its accuracy. I also like their methodological strategy, which is to follow my empirical framework closely and rely mostly on simply adding informal partici­ pation to formal GATT membership. TGR cite my work selectively but extensively. It’s a clean and effective way to proceed. I like their paper, and have learned a lot by reading it, and thinking about the issues it raised. All who are interested in the topic of the impact of the multilateral system on trade should take it seriously. Still, I have concerns about the mean­ ing, plausibility, and robustness of their results. Do We Really Know That the WTO Increases Trade? Reply
Sny Magill Watershed Modeling Project: Final Report

Improved assessment of flow, sediment, and nutrient losses from watersheds with computer simulation models is needed in order to identify and control nonpoint source pollution. One model, currently under consideration by the U.S. Environmental Protection Agency for watershed assessments, is the Soil Water and Assessment Tool (SWAT). In this report, the authors describe an application of SWAT for the Sny Magill Creek Watershed (SMCW), which covers 7,100 hectares in northeastern Iowa. The authors conclude that the SWAT model was generally able to predict flow, sediment, and nutrient losses. Additionally, the SWAT model provided useful insights about the importance of accurate data inputs, weaknesses in some of the data collecting methodologies, and the impacts of best management practices (BMPs) on water quality.
Agricultural Sustainability in Developing Countries: An Assessment of the Relationships Between Drivers and Indicators in Hoa Binh Province, Vietnam

Indicator-based methods have been extensively used to assess agricultural sustainability. Their main weakness has been a focus on the outcomes, revealing little about the causes of these outcomes because drivers of sustainability, and interactions among indicators and drivers, are not explicitly addressed. This makes it difficult to identify systemic policy levers and potential unintended consequences of policies. Our research took a systemic approach to sustainability assessment and explored relationships between indicators and drivers within the small scale farming systems of Hoa Binh Province, Vietnam. Our results highlight rather poor sustainability performance. Crop yield and net farm income were low. Food self-sufficiency was a problem. Households were dependent on high rates of chemical fertilizers and pesticides while pest and disease occurrence was reportedly increasing. Irrigation water shortages were also an issue. We also found many interrelationships among drivers and indicators of agricultural sustainability. Household location, education level, labor availability, and ethnic minority membership were highly connected drivers that influenced several other drivers and indicators directly or indirectly. Policies targeted at these are likely to have broad systemic effects on sustainability performance. However, due to the connected nature of the system, there is potential for unintended consequences from well-intended policies.
Relationship marketing – a new paradigm in marketing theory and practice

There is much debate as to where the place of relationship marketing (RM) in general marketing theory is, its domain, the way it should be defined and so on. This paper addresses two problems concerning the status of RM, with reference to previous research and the commercial practices of Romanian companies. The first part of the analysis refers to the paradigm status of relationship marketing. Established authors advocate for a new paradigm in marketing thinking. However, there are also opinions according to which relationship marketing represents only a new dimension that can be added to the existing transactional paradigm. The second part of the analysis focuses on the possibility of a paradigm shift occurring. A survey targeting Romanian companies was conducted in order to support the ideas presented here. The study is based on the methodology developed in the international research project Contemporary Marketing Practices (CMP).