Miracle-dz/UniFAR-FTUs huggingface dataset:
Assessing the Market Reaction to Unfavorable Tax Settlements: Using Textual Analysis to Categorize Ambiguous Tabulated Disclosures

We examine the financial statement disclosures that accompany settlements of uncertain tax benefits (UTB). We use textual analysis to develop a measure of the similarity between tax footnotes and a tax settlement-specific list of terms intended to capture unfavorable outcomes. This proxy represents settlements involving additional, unanticipated payments or tax expense in excess of the UTB accrual. After demonstrating that this proxy is associated with a subset of manually verified unfavorable settlements, we examine whether the market reacts to disclosure of these negative events. Evidence from short-window abnormal returns analyses supports that stockholders negatively value the unfavorable settlements, as captured by our proxy. Our research adds to the emerging literature that examines the tax outcomes within firms by developing a measure that captures disclosure of plans that fail to be upheld by tax authorities. Our research also provides a method to classify routine but ambiguous financial statement disclosures, and demonstrates specifically the value relevance of certain UTB information.
How BCPL Evolved from CPL

This paper describes how the programming language BCPL developed from the work on the design and implementation of Combined Programming Language (CPL). It shows that BCPL is essentially just CPL with all the difficult bits removed and with just a few extensions. The CPL project lasted from early 1962 to December 1966 and the first outline of BCPL appeared in 1966. Its first compiler was implemented at MIT in early 1967 and, surprisingly, the language is still used commercially and by individuals all over the world.
Birds of a Feather: Fiscal Conditionality and Recipient Country Ownership in Aid Allocation

This paper attempts to reconcile aid-conditionality and recipient country ownership of its development process as mutually compatible ingredients of aid effectiveness. To be effective, aid itself must contribute to the end of aid. For this happen, the recipient government must, in the meantime, develop a capacity for becoming financially self-reliant. However, even the government of a country that owns its development process does not necessarily have the incentive to become financially self-reliant when aid resources are available. Conditioning aid allocation to the recipient government's commitment to reach a prescribed tax revenue target may therefore help recipient countries gain from aid while weaning themselves from chronic dependence on it. We make these points using an endogenous growth model featuring domestic tax revenue and grant inflows as the mechanism for mitigating school user fees constraining education access in recipient countries.
Welfare State Retrenchment: The Partisan Effect Revisited

This paper aims to shed light on the role of the 'ideology' of political parties in shaping the evolution of the welfare state in 18 developed democracies, by providing empirical findings on the determinants of social programs entitlements and social spending over the period 1981-1999. The paper shows that structural change is a major determinant of the extent of social protection. Our results suggest that overall spending is driven up by structural change. On the other hand, strong structural change has a negative influence on welfare entitlements measured by net replacement rates of sickness insurance or unemployment benefits. Partisan influence plays an important role in the dynamics of the welfare state. Left-wing governments strengthen the positive effect of shocks on aggregate social expenditure while right-wing governments undertake even stronger cutbacks in replacement rates as a reaction to structural change.
Outsourcing Economics: Global Value Chains in Capitalist Development

1. Introduction 2. The new wave of globalization 3. What role for comparative advantage? 4. Lead firm strategy and global value chain structure 5. Economic insecurity in the new wave of globalization 6. Financialization and the dynamics of offshoring 7. Economic development as industrial upgrading in global value chains 8. Outsourcing economics.
Steady‐State Pharmacokinetics and Tolerability of Modafinil Given Alone or in Combination with Methylphenidate in Healthy Volunteers

The potential for a pharmacokinetic (PK) drug‐drug interaction between modafinil and methylphenidate, each at steady state, was investigated in an open‐label, randomized, single‐period study in 32 healthy male and female volunteers. All subjects received modafinil once daily orally for 28 days (200 mg on Days 1–7 and 400 mg on Days 8–28). On Days 22 to 28, half of the subjects also received 20 mg of methylphenidate orally 8 hours after their modafinil dose. PK profiles of modafinil were obtained on Days 21 and 28 and compared between the two groups. There were no statistically significant differences between the treatment groups in the mean changes in PK parameters for modafinil. Parameters for its metabolites were also similar between the groups, and all treatments were well tolerated. The results indicate that administration of low‐dose methylphenidate 8 hours after treatment with modafinil does not appearto alterthe steady‐state pharmacokinetics of modafinil in healthy volunteers.
Multipulse operation of a Ti:sapphire laser mode locked by an ion-implanted semiconductor saturable-absorber mirror

We show results obtained from a semiconductor saturable-absorber mirror mode-locked Ti:sapphire soliton laser that was operated in the multiple-pulse regime. Double, triple, and quadruple pulses were observed when the dispersion was decreased below a critical value. The pulse pairs and triplets were either widely separated or closely coupled, and spectra that resembled those of constant as well as rotating phase differences between pulses were observed. We explain our observations in the framework of the generalized complex Ginzburg‐ Landau equation as the master equation of the laser. © 1999 Optical Society of America [S0740-3224(99)00606-2] OCIS codes: 140.7090, 140.4050, 140.3590.
A trial of in-hospital, electronic alerts for acute kidney injury: Design and rationale

Background: Acute kidney injury is common in hospitalized patients, increases morbidity and mortality, and is under-recognized. To improve provider recognition, we previously developed an electronic alert system for acute kidney injury. To test the hypothesis that this electronic acute kidney injury alert could improve patient outcome, we designed a randomized controlled trial to test the effectiveness of this alert in hospitalized patients. The study design presented several methodologic, ethical, and statistical challenges. Purpose: To highlight the challenges faced and the solutions employed in the design and implementation of a clinical trial to determine whether the provision of an early electronic alert for acute kidney injury would improve outcomes in hospitalized patients. Challenges included how to randomize the delivery of the alert system and the ethical framework for waiving informed consent. Other methodologic challenges included the selection and statistical evaluation of our study outcome, a ranked-composite of a continuous covariate (creatinine) and two dichotomous outcomes (dialysis and death), and the use of the medical record as a source of trial data. Methods: We have designed a randomized trial to assess the effectiveness of an electronic alert system for acute kidney injury. With broad inclusion criteria, and a waiver of informed consent, we enroll and randomize virtually every patient with acute kidney injury in our hospital. Results: As of 31 March 2014, we have enrolled 2373 patients of 2400 targeted. Pre-alert data demonstrated a strong association between severity of acute kidney injury and inpatient mortality with a range of 6.4% in those with mild, stage 1 acute kidney injury, to 29% among those with stage 3 acute kidney injury (p < 0.001). We judged that informed consent would undermine the scientific validity of the study and present harms that are out of proportion to the very low risk intervention. Conclusion: Our study demonstrates the feasibility of designing an ethical randomized controlled trial of an early electronic alert for acute kidney injury without obtaining informed consent from individual participants. Our study outcome may serve as a model for other studies of acute kidney injury, insofar as our paradigm accounts for the effect that early death and dialysis have on assessment of acute kidney injury severity as defined by maximum achieved serum creatinine.
Want a more flexible supply chain

Subtitle: As complexity and demand for new products grow, companies are realizing that their supply chains need to be more flexible. Yet while they realize the importance of flexibility, they struggle with how to accomplish this difficult task. The key elements, according to an A.T. Kearney study, are reducing cycle time and implementing a pull-based replenishment process.
A case study of the balanced scorecard in public hospitals

The Balanced Scorecard (BSC) is an innovative management accounting tool, designed by Kaplan and Norton in 1992, now used in both public and private sectors. The BSC takes a multi-dimensional approach to performance management providing a link between organisational strategy and operational performance. Australian public sector reforms have lead to corporatisation of many government-owned entities, which now have the autonomy to decide their own strategic objectives. This last decade of change has required the implementation of new performance management systems to cope with tightening funding arrangements and increasing costs. The BSC has been considered the appropriate tool to provide both financial and non-financial information for the diverse set of public sector stakeholders. This study will examine the issues of BSC implementation in two public hospitals. The purpose of this study is to contribute to the knowledge of the BSC and the changing public sector management accounting function. The influence management accounting has in multidimensional performance measurement system adoption is investigated. The study was conducted using the case study method. The main form of data collection was via semistructured interviews, a non-participant observer role and archival data. Despite a proliferation of non-financial performance measures in both hospitals, performance measurement centred on external funding requirements. Management accounting in hospitals has predominately been focused on output control, through budgeting and financial target monitoring. More recently there has been a move to integrate the management accounting role as clinical support agent and business analyst. Despite these moves, traditional performance measurement and management control is still dominated by the financial and financially related activity measures for public hospital funding. The BSC adoption at one hospital lapsed, whilst at the other hospital, after two years, the BSC was incomplete. These results have implications for hospital management, further research and management accounting education.
On the (Mis-) Alignment of Consumer and Social Welfare in Markets with Network Effects

We analyze duopoly Bertrand competition under network effects. We consider both incompatible and compatible products. Our main result is that network effects create a fundamental conflict between the maximization of social welfare and consumer surplus whenever products are incompatible. While consumer surplus is highest in the symmetric equilibrium, social welfare is highest in the asymmetric equilibrium. We also show that both consumer surplus and social welfare are higher in any equilibrium under compatibility when compared with incompatible products. However, . firms never have strict incentives to achieve compatibility. Finally, we show the robustness of our results when products are horizontally differentiated.
IT-Enabled Service Innovation—A Field Study of Agile Approaches to Value Co-Creation

XI I CHAPTER I: INTRODUCTION 1 I.1 Research Approach 5 I.2 Chapter Summaries 8 I.2. 1 Chapter 2: Literature Review 8 I.2. 2 Chapter 3: Service-Dominant Logic 8 I.2. 3 Chapter 4: Research Design And Methodology 8 I.2. 4 Chapter 5: Results 8 I.2. 5 Chapter 6: Discussion 8 II CHAPTER II: LITERATURE REVIEW 10 II.1 Area of Concern 10 II.1. 1 Service and Service Innovation 10 II.2 Service-Dominant Logic 13 II.3 Service Ecosystems 17 II.4 Service Platforms 19 II.5 Value Co-Creation 20 II.6 Agile Distributed Development 23 II.6. 1 Challenges In Agile Distributed Development 23 II.6. 2 Balanced Practices To Achieve Agile Distributed Development 26
Market-Driven Organizations

In recent years, market-driven organizations have begun to emerge as the new industry giants. The new market-driven companies, such as Cisco Systems and Home Depot, are consistently delighting their customers with new products and services, and reaping great rewards in the process, while companies such as IBM have struggled. The marketdriven formula for success in today’s marketplace is to produce the right product at the right price at the right time. The right product is the one that solves the customer’s problem and delivers the highest value. The right price is what the customer is willing to pay. The right time is when the customer needs the product. Customer needs are continuously changing. Therefore, an organization must know how customers’ wants, needs, and values evolve over time to be successful. To gain the intimate knowledge of the customer, an organization must become focused on the markets and customers it serves and put the customer first in every aspect of the organization. Cisco and Home Depot have enjoyed dramatic success by creating market-driven organizations, while the internal focus of IBM have created rough times for the industrial giant. 2 Defining the Market-Driven Organization
Grandpaternal mosaicism in a family with isolated haemophilia A

About one third of cases of haemophilia A have no family history of the disorder, and 20% are thought to be due to a new mutation. In the family reported here, a 3 bp deletion was detected in DNA from the proband at the 3′ end of exon 15. Direct sequencing of genomic DNA prepared from blood and buccal cells of the grandfather revealed both normal and mutant sequences, suggesting that he is a mosaic for this mutation. This highlights the usefulness of mutation detection, both for accurate genetic counselling and to determine the origin of new mutations of haemophilia.
Enhanced in vivo visualization of the microcirculation by topical application of fructose solution confirmed with correlation mapping optical coherence tomography

Abstract. Changes within the microcirculation can provide an early indication of the onset of a plethora of ailments. Various techniques have thus been developed that enable the study of microcirculatory irregularities. Correlation mapping optical coherence tomography (cmOCT) is a recently proposed technique, which enables mapping of vasculature networks at the capillary level in a noninvasive and noncontact manner. This technique is an extension of conventional optical coherence tomography (OCT) and is therefore likewise limited in the penetration depth of ballistic photons in biological media. Optical clearing has previously been demonstrated to enhance the penetration depth and the imaging capabilities of OCT. In order to enhance the achievable maximum imaging depth, we propose the use of optical clearing in conjunction with the cmOCT technique. We demonstrate in vivo a 13% increase in OCT penetration depth by topical application of a high-concentration fructose solution, thereby enabling the visualization of vessel features at deeper depths within the tissue.
Transcriptional Regulation of ATP-binding Cassette Transporter A1 Expression by a Novel Signaling Pathway*

ATP-binding cassette transporter A1 (ABCA1) is a membrane-bound protein that regulates the efflux of cholesterol derived from internalized lipoproteins. Using a mouse macrophage cell line, this report studied the impact of low-density lipoproteins (LDL) on ABCA1 expression and the signaling pathway responsible for lipoprotein-induced ABCA1 expression. Our data demonstrated that treatment of macrophages with LDL increased ABCA1 mRNA and protein levels 4.3- and 3.5-fold, respectively. LDL also induced an ∼2-fold increase in macrophage surface expression of ABCA1 and a 14-fold-increase in apolipoprotein AI-mediated cholesterol efflux. In addition, LDL significantly increased the level of phosphorylated specificity protein 1 (Sp1) and the amount of Sp1 bound to the ABCA1 promoter without alteration in total Sp1 protein level. Mutation of the Sp1 binding site in the ABCA1 promoter and inhibition of Sp1 DNA binding with mithramycin A suppressed the ABCA1 promoter activity and reduced the ABCA1 expression level induced by LDL. LDL treatment also elevated protein kinase C-ζ (PKC-ζ) phosphorylation and induced PKC-ζ binding with Sp1. Inhibition of PKC-ζ with kinase inhibitors or overexpression of kinase-dead PKC-ζ attenuated Sp1 phosphorylation and ABCA1 expression induced by LDL. These results demonstrate for the first time that activation of the PKCζ-Sp1 signaling cascade is a mechanism for regulation of LDL-induced ABCA1 expression.
Identification and characterization of genomic rearrangements of MSH2 and MLH1 in Lynch syndrome (HNPCC) by novel techniques

It has recently been suggested that large genomic rearrangements account for 10‐20% of all MSH2 mutations, and a lower proportion of all MLH1 mutations, among individuals with Lynch syndrome (hereditary non‐polyposis colorectal cancer, HNPCC). These rearrangements are notoriously difficult to detect; moreover, for clinical purposes, simple tests must be devised to screen family members at risk. Here we used the multiplex ligation‐dependent probe amplification (MLPA) method to screen for MSH2 and MLH1 deletions in 70 patients whose colorectal or endometrial tumors were MSI positive, yet no mutation had been found by genomic exon‐by‐exon sequencing of MSH2, MLH1, and MSH6. We identified five candidates with four different MSH2 deletions (exons 1‐2, exons 1‐6, exons 1‐7 and exon 8) and one candidate with an MLH1 deletion (exons 3‐6). To confirm the screening results and to characterize the breakpoints of these genomic deletions precisely, we used diploid‐to‐haploid conversion and inverse PCR as well as long‐range PCR. In each case, we were able to pinpoint the breakpoint and design a simple diagnostic PCR. The procedures we used appear to be sensitive, specific, and simple enough for clinical use. © 2003 Wiley‐Liss, Inc.
Beyond Outsourcing: Managing IT Resources as a Value Center

After nearly ten years of IT outsourcing, managers are beginning to look for other ways to manage IT investments. Three factors make rethinking the logic of managing IT resources important: (1) there is increasing use of a hybrid multimedia platform to link business processes with suppliers and buyers; (2) managers expect more business value from IT investments; (3) there are fundamental changes in the external market for IT products and services. Venkatraman introduces a framework, the value center, for managing IT resources. The center consists of four building blocks of value from IT resources to allow companies to balance the role of IT in today's operation with tomorrow's requirements. The cost center is the traditional way that companies have managed most IS activities. They allocate resources based on quantitative payback criteria, operate the infrastructure independent of business strategy, design the IS organization as a support unit reporting to finance, and assess it with cost-based indices. The second building block, the service center, is distinguished from a cost center in several ways. There is no presumed classification of activities into cost or service centers. A help desk may be a cost center activity or a service center activity, depending on whether the expected benefit relates to business strategy. A company can assess a help desk in terms of the degree of perceived contribution to specific business processes, rather than in terms of operating costs. The degree of service orientation further distinguishes the service center. The investment center, the third building block, has a strategic focus and tries to maximize business opportunity from IT resources. It focuses on scanning, selecting, evaluating, and transferring emerging technologies to the business. IT also licenses technology and does beta testing to create new future-oriented business capabilities. The final building block, the profit center, focuses on delivering IT products and services to the external marketplace. When a company intends to leverage its best-of-industry IT proficiency, it can go beyond licensing to create a new unit to market the expertise commercially and create new products and services. Not only a source of incremental revenue, the profit center provides valuable experience and market knowledge to IT managers. Venkatraman provides questions that business and IT managers can ask in reorienting their IT operations and managing from a value center perspective. Is the IT organization's purpose to repair current weaknesses or create new business capabilities? How much should we spend on IT to support the value center and how should we measure that allocation of resources? What should we outsource? How can we assess the value from IT resource deployment? Who has overall responsibility for the value center? The author proposes designing the IT organization as a solutions integrator to join the various components in delivering business solutions. Overall, companies need to find ways to approach managing IT resources that go well beyond outsourcing.
Selection of ERP Software in Finnish SME's

ERP software investments have various tangible and intangible costs and benefits that have to be made explicit in the investment process. Also several kinds of risks are present and they, too, must be assessed. In this study we investigate the criteria that are emphasised when making decisions on acquiring ERP software packages by Finnish SMEs. Furthermore, we describe the initial findings about the client and vendor perspectives on the ERP-selection process. The scope of the study will be later extended by a survey on the selection and use of ERP software.
HUBUNGAN ANTARA VARIABEL AKUNTANSI DAN RETURN SAHAM DENGAN BETA SEBAGAI VARIABEL INTERVENING

The purpose of this research is to analyze Beta (systematic risk) as an intervening variable between accounting variables (Dividend Payout Ratio, Assets Growth, Firm Size, Liquidity, Financial Leverage, Earnings Variability and Accounting Beta) and share return of companies listed at the Indonesia Stock Exchange. Data employed in this study was pooled data during the period of 2001 till 2005 which consist of 624 firm-years. The analysis tools used in this research is structural equation model (SEM). The results of this research show that Beta acts as an intervening variable between Dividend Payout Ratio, Firm Size and Financial Leverage and share return. Whiles the other accounting variables (assets growth and earnings variability) have direct effect on the stock return. Evidence in small firms indicates that certain factors have direct influence to investing decision such as firm size, earnings variability and accounting Beta. The test also suggests that Beta affect relation between dividend payout ratio, firm size and leverage and share return. This research finds no support for the role of liquidity and accounting Beta neither directly to return no intervened by Beta. The whole result is consistent with the proposition that Beta has important role in investing decision besides accounting information.