Miracle-dz/UniFAR-FTUs huggingface dataset:
Business Valuation Discounts and Premiums

List of Exhibits. Foreword. Preface. Acknowledgments. 1. Overview of Business Valuation Discounts and Premiums and the Bases to Which They Are Applied. 2. Minority Discounts and Control Premiums. 3. Empirical Data Regarding Minority Discounts and Control Premiums. 4. Minority Discounts and Control Premiums in the Courts. 5. Discounts for Lack of Marketability for Minority Interests: Concept and Evidence. 6. Synopsis of Restricted Stock Studies. 7. John Emory Pre-Initial Public Offering Discount for Lack of Marketability Studies-Complete Underlying Data. 8. Factors Affecting Discounts for Lack of Marketability for Minority Interests. 9. Discounts for Lack of Marketability for Controlling Interests. 10. Quantitative Marketability Discount Model. 11. Marketability Discounts in the Courts. 12. Voting versus Nonvoting Stock. 13. Key Person Discounts. 14. Discounts for Trapped-In Capital Gains Taxes. 15. Blockage Discounts. 16. Nonhomogeneous Assets ("Portfolio") Discounts. 17. Discounts for Environmental, Litigation, and Other Contingent Liabilities. 18. Discount Adjustments for Limited Partnership Interests and Other Asset Management Entities. 19. Premium and Discount Issues in Undivided Interest Valuations. 20. Common Errors in Applying Discounts and Premiums. Appendix A: Bibliography. Appendix B: Data Resources. Appendix C: Table of Cases. Appendix D: How Much Can Marketability Affect Security Values? Appendix E: Internal Revenue Service Revenue Ruling 77-287. Appendix F: Securities and Exchange Commission Rules 144 and 144A. CPE Self-Study Examination. Index.
Antiangiogenesis therapy in the treatment of metastatic colorectal cancer

The process of new blood vessel formation, or angiogenesis, has become an important target for therapeutic intervention in many cancers, including metastatic colorectal cancer (mCRC). The growth and metastasis of primary tumors is dependent upon their ability to acquire and maintain an adequate blood supply; however, angiogenesis in tumors is an irregular process leading to chaotic and hyperpermeable vessels that may result in increased intratumoral pressure and poor exchange of macromolecules and oxygen. It has been hypothesized that inhibition of angiogenesis in tumors can both impair the formation of new tumor blood vessels and possibly ‘normalize’ the existing tumor vasculature, causing a more efficient delivery of cytotoxic chemotherapies (CTs). Over the last decade, therapies that target vascular endothelial growth factor (VEGF) have become a component of treatment for several cancers. In particular, the combination of bevacizumab with established chemotherapeutic regimens for mCRC has been shown to improve overall and progression-free survival, as well as response rates, over CT alone. Agents that target various members of the VEGF family, as well as signaling by the VEGF receptors and their tyrosine kinase components, are currently under development and evaluation in clinical trials. Integration of these new therapies into the treatment of mCRC will ultimately increase the available therapeutic options for patients. Still, many challenges remain, including identifying and validating relevant biomarkers to guide the optimal use of antiangiogenesis agents.
Endoscopic mucosal resection for flat neoplasia in chronic ulcerative colitis: can we change the endoscopic management paradigm?

Background: The potential of endoscopic mucosal resection (EMR) for treating flat dysplastic lesions in chronic ulcerative colitis (CUC) has not been addressed so far. Historically, such lesions were referred for colectomy. Furthermore, there are only limited data to support endoscopic resection of exophytic adenoma-like mass (ALM) lesions in colitis. Aims: To evaluate the safety and clinical outcomes of patients with colitis undergoing EMR for Paris class 0–II and class I ALM compared with sporadic controls. Secondary aims were to re-evaluate the prevalence, anatomical “mapping” and histopathological characteristics of both Paris class 0–II and class I lesions in the context of CUC. Methods: Prospective clinical, pathological and outcome data of patients with colitis-associated Paris class 0–II and Paris class I ALM treated with EMR (primary end points being colorectal cancer development, resection efficacy, metachronous lesion rates and post-resection recurrence rates) were compared with those of sporadic controls. Results: 204 lesions were diagnosed in 169 patients during the study period: 167 (82%) diagnosed at “entry” colonoscopy, and 36 (18%) diagnosed at follow-up. 170 ALMs, 18 dysplasia-associated lesion masses (DALMs) and 16 cancers were diagnosed. A total of 4316 colonoscopies were performed throughout the study period (median per patient: 6; range: 1–8). The median follow-up period for the complete cohort was 4.1 years (range: 3.6–5.21). 1675 controls were included from our prospective database of patients without CUC who had undergone EMR for sporadic Paris class 0–II and snare polypectomy of Paris type I lesions from 1998 onwards, and were considered to be at moderate to high lifetime risk of colorectal cancer. 3792 colonoscopies were performed throughout the study period in this group (median per patient: 4; range: 1–7). The median follow-up period was 4.8 years (range: 2.9–5.2). No statistically significant differences were observed between the CUC study group and controls with respect to age, sex, median number of colonoscopies per patient, median follow-up duration, post-resection complications, median lesional diameter or interval cancer rates. However, there was a significant between-group difference regarding the prevalence of Paris class 0–II lesions in the CUC group (82/155 (61%)) compared with controls (285/801 (35%); χ2 = 31.13; p<0.001). Furthermore, recurrence rates of lateral spreading tumours were higher in the colitis cohort (1/7 (14%)) than among controls (0/10 (0%); p = 0.048 (95% CI 11.64% to 40.21%)). Conclusions: Flat DALM, similarly to Paris class I ALM, can be managed safely by EMR in CUC. A change in management paradigm to include EMR for the resection of flat dysplastic lesions in selected cases is proposed.
The recent colonization of south Brazil by the Azores chromis Chromis limbata.

The damselfish Chromis limbata is native to the Macaronesian Archipelagos (Azores, Madeira and Canaries) and the western coast of Africa between Senegal and Angola. During the austral summers of 2008 and 2009 the species was recorded for the first time in the south-western Atlantic Ocean around Campeche and Xavier Islands, in Florianópolis, Santa Catarina State, Brazil. Here, the progression of C. limbata in southern Brazilian waters is described using visual counts and genetic surveys and changes in the density of the native congener Chromis multilineata were also investigated. Underwater visual censuses of both Chromis species were carried out from 2009 to 2014. Chromis limbata tissue samples were collected and the mtDNA control region was sequenced and compared with mtDNA haplotypes from the natural range to confirm species identity, compare genetic diversity and to infer connectivity between newly established Brazilian populations. The Brazilian population of C. limbata increased significantly over the past 5 years and the effect on C. multilineata is still an open question, longer time-series data will be necessary to clarify possible interactions. The molecular analyses confirmed species identity, revealed strong haplotype connectivity among Brazilian study sites and showed a low genetic diversity in Brazil when compared with the native populations, suggesting few individuals started the invasion. Four hypotheses could explain this colonizing event: C. limbata was released by aquarium fish keepers; larvae or juveniles were transported via ship ballast water; the species has rafted alongside oil rigs; they crossed the Atlantic Ocean through normal larval dispersal or naturally rafting alongside drifting objects. The rafting hypotheses are favoured, but all four possibilities are plausible and could have happened in combination.
Fine‐needle aspiration of thyroid tumors: Identifying factors associated with adequacy rate in a large academic center in the Netherlands

The goal of our study was to evaluate, and identify factors associated with, the adequacy rate of fine‐needle aspiration (FNA) cytology of thyroid tumors to improve the quality of the procedure. We reviewed 1,611 cytological pathology reports of thyroid tumors of 871 patients between January 1998 and August 2008. The overall cytological adequacy rate was 53.9%. The freehand technique had significantly higher adequacy rates than the ultrasound (US)‐guided technique (P < 0.001) regardless of size, tumor type, multinodularity, or location. Aspiration, performing specialist (endocrinologist versus radiologist), and size were the factors associated with adequacy rates. US‐guided FNA is recommended in previous articles, but results in our clinic were in favor of freehand FNA. US guidance is a way to improve adequacy rates, but we would like to stress the importance of other factors like operator experience, education, and quality control in one's own institution before implementing techniques. Diagn. Cytopathol. 2012;40:E21–E26. © 2010 Wiley Periodicals, Inc.
SOURCES OF NEW VENTURE SUCCESS: A COMPARISON OF UNITED STATES AND EUROPEAN EXPERIENCE

This study compares high-potential, technology-based new companies in the United States with those in Europe. Our hypothesis is that, in spite of cultural differences, competitive forces will impose similar requirements on a firm regardless of its location. We compare are sample of 68 United States ventures with 24 from Europe. Measures of management characteristics, industry structure and business strategy are obtained from the original business plans of the firms. The measures are selected to minimize the potential bias introduced by the researcher. Performance is derived from the firm's value in successive financing transactions. We find that the European and United States firms are similar across all three areas: management, industry, and strategy. The United States sample has better overall performance, but the difference is substantially narrowed when allowances are made for the different times at which the businesses were started. The relationship between the companies' characteristics and their performance is broadly similar between the European companies and the American ones. According to our regression analyses, one particular difference – the tendency of European firms to start with less complete management teams than their American counterparts – may explain a large part of the gap in performance. Note: This research was made possible in part thanks to funds provided by the European Foundation for Entrepreneurship Research (EFER) and the Fundacion Bertran Chair of Entrepreneurship. 1 Professor, Stanford University 2 Professor of Production, Technology and Operations Management, IESE
Localization of immunoglobulin light chain mRNA expression in Hodgkin's disease by in situ hybridization

In situ hybridization techniques were used to detect immunoglobulin light chain messenger RNA (mRNA) in 28 formalin‐fixed, paraffin‐embedded samples of Hodgkin's disease. Cocktails of biotinylated oligonucleotide probes specific for the constant regions of kappa and lambda light chain mRNA were used. None of the Reed‐Sternberg cells or their variants in any of the cases studied showed positive staining with either probe, in contrast to normal plasma cells which showed strong staining in the same sections. It was concluded, therefore, that the cytoplasmic immunoglobulin frequently detected within these cells by immunocytochemistry is present not as a result of synthesis, but as a result of some other mechanism.
Hospital Experiences Using Electronic Health Records to Support Medication Reconciliation

Hospitals face increasing pressure to implement medication reconciliationâ€”a systematic way to ensure accurate patient medication lists at admission, during a hospitalization and at dischargeâ€”to reduce errors and improve patient outcomes. Electronic health records (EHRs) can help standardize medication reconciliation, but data quality and technical and workflow issues continue to pose challenges to effective medication reconciliation in hospitals.
Informal Flexibility? Issues for Accountants Working Part-time in Small Firms

Formally sanctioned flexible working conditions are now common in Australian workplaces. While large organisations have policies for part-time work, career breaks, and leave options, research indicates employees may still suffer employment disadvantage if they use them (French and Sheridan 2010; Lyonette and Crompton 2008). This paper examines this issue for a lesser known population: professional and managerial employees in small accounting firms ( employees), particularly those working fewer than 35 hours per week and those who took career breaks. Results are drawn from a survey of all CPA Australia members working in small firms. Unsurprisingly, given that women undertake more family and household work (ABS 2009; Burgess and Strachan 2005), more women than men worked part-time, and women had taken longer career breaks. Arrangements for part-time work and other flexible options tended to be local, informal and reliant on individual managers‘ support. Analysis of quantitative and qualitative responses revealed differing motivations and difficulties for women and men working part-time. While both women and men typically intended to return to full-time work, 53% of women considered that working part-time was detrimental to their long-term career prospects, compared with 22% men. While a similar percentage of women and men were concerned about gaining employment following a career break, men were more concerned than women about gaining the type of employment they wanted. Women were more concerned with retaining their seniority and updating technical knowledge. In general women were more negative than men about the impact of having had a career break. The paper examines the reasons for these different motivations and reactions between the genders, and links the findings to other literature on workplace flexibility.
Moderating roles of customer characteristics on the link between service factors and satisfaction in a buffet restaurant

Purpose – In service sector, measuring quality of services is generally acknowledged to be difficult as it involves many psychological features. Hence, identifying the determinants of service quality and linkages with customer satisfaction is a challenging research topic. In this study, the authors take up a research study to address this challenge. The purpose of this paper is to examine the importance of factors influencing customer satisfaction in the context of a Chinese buffet restaurant in the UK. Design/methodology/approach – The authors use a questionnaire based on the SERVQUAL instrument for the purpose. Using exploratory and confirmatory factor analyses, the authors have found that service quality could be grouped into four main factors – service, food, ambience and price. Findings – Using multiple-regression analysis, the authors have found that food is the most significant factor influencing customer satisfaction, followed by price, ambience and service, respectively. Using a multi-group analy.
Post-impressions: internet advertising without click-through.

This research compared the factors affecting the click-through and post impression rates of internet banner advertising. The data analysed included over 7 million impressions, with 739 placements, and covered 12 different campaigns. Post-impressions were correlated with click-throughs; the average click-through was 0.44% which compared to 0.13% for post-impressions. We found that targeting had a strong positive effect on both click-through and post impression rates, increased size had a small effect, but promotions and pricing had a negative effect.
The Value of Transvaginal Ultrasonography in the Endometrial Evaluation of Breast Cancer Patients Using Tamoxifen

Objective: To estimate the value of transvaginal ultrasonography (TVU) in evaluating the endometrium in breast cancer patients on tamoxifen, and to investigate the relationship between TVU and histologic endometrial findings in these patients. Subjects and Methods: 107 breast cancer patients taking tamoxifen were included in this study. TVU was performed twice for each patient: prior to starting tamoxifen therapy and 1 year after taking tamoxifen. An endometrial thickness of ≧5 mm was considered abnormal. Endometrial biopsy was performed at the same time the 2nd TVU was done. The patients were divided into 2 groups: symptomatic (group A) and asymptomatic (group B), based on whether or not there was abnormal vaginal bleeding. Results: 31 patients (29%) were symptomatic, while the remaining 76 (71%) were asymptomatic. The endometrial thickness increased after 1 year of taking tamoxifen from 4.84 ± 0.4 mm to 6.34 ± 2.1 mm in group A and from 4.73 ± 0.3 mm to 5.67 ± 1.95 mm in group B (p > 0.05). Endometrial biopsy revealed 77 (71.96%) atrophic endometria and 21 (19.62%) polyps. A comparison between the 2 groups showed a significant difference in patients with endometrial atrophy and atypical hyperplasia. Patients who had an endometrial thickness of >5 mm had a significantly higher prevalence of atypical hyperplasia (p = 0.003) and polyps (p = 0.041). The sensitivity, specificity, positive predictive and negative predictive values of TVU were 63.3, 28.57, 25.67 and 66.66%, respectively. Conclusion: Our study showed a discrepancy between TVU and endometrial biopsy findings, due to the specific histology of the endometrium in breast cancer patients using tamoxifen. Due to this discrepancy, TVU alone is not an effective screening test for endometrial pathology and its application alone might lead to an undesirably high frequency of invasive diagnostic procedures.
Brand Communication with Branded Smartphone Apps: First Insights on Possibilities and Limits

Abstract Branded apps represent a new possibility for enhancing brand image and service satisfaction. Compared with other forms of advertising, branded apps are welcomed as useful. Consumers are often more engaged with such apps, and therefore their users tend to process brand-related information more deeply and for a longer time than during passive consumption of other media. Research confirmed that app interaction consistently improved brand attitude, purchase intention and involvement in the respective product category. Remarkably, not only the brand itself, but the general interest for the whole category, was positively affected. Even though the results are promising, there are some “real world” issues that might limit the branded app’s success. First, it is becoming increasingly challenging for companies to ensure a new app is noticed when there are several hundred thousand others available. Second, to actually be used by consumers on a regular basis, the apps need to provide real benefits.
Oviduct fluid and heparin induce similar surface changes in bovine sperm during capacitation: A flow cytometric study using lectins

Eight different lectins conjugated to fluorescein isothiocyanate (FITC) were used to screen for sperm plasma membrane changes during in vitro capacitation of bovine sperm. Analysis of lectin binding to sperm was done using flow cytometry. Of the eight lectins, only Triticum vulgaris (wheat germ agglutinin, WGA) binding to sperm was altered with capacitation. Capacitation of bovine sperm by heparin was found to decrease WGA binding to sperm by 78% (P < 0.05). The effect of capacitation by oviduct fluid was next compared with capacitation by heparin for changes in WGA binding to sperm. The effect of inhibiting capacitation with glucose on WGA binding was also determined. WGA‐bound sperm were detected by flow cytometry as being present in two fluorescence peaks defined as low fluorescence (A) or high fluorescence (B) intensity. The percentage of sperm in peak A was greater for heparin and oviduct fluid‐treated sperm compared to sperm incubated under noncapacitating conditions in only culture medium (P < 0.001). Capacitation with either heparin or oviduct fluid was inhibited by glucose as assessed by the ability of lysophosphatidylcholine (100 μg/ml) to induce acrosome reactions. Glucose also reduced the percentage of sperm in peak A for both heparin‐ and oviduct fluid‐treated sperm (P < 0.01). We conclude that heparin or oviduct fluid induced changes on the sperm plasma membrane during capacitation. Binding sites for WGA on sperm were either structurally altered or lost during capacitation. © 1996 Wiley‐Liss, Inc.
Demethylation of the Same Promoter Sequence Increases CD70 Expression in Lupus T Cells and T Cells Treated with Lupus-Inducing Drugs1

Exposing genetically predisposed individuals to certain environmental agents is believed to cause human lupus. How environmental agents interact with the host to cause lupus is poorly understood. Procainamide and hydralazine are drugs that cause lupus in genetically predisposed individuals. Understanding how these environmental agents cause lupus may indicate mechanisms relevant to the idiopathic disease. Abnormal T cell DNA methylation, a repressive epigenetic DNA modification, is implicated in procainamide and hydralazine induced lupus, as well as idiopathic lupus. Procainamide is a competitive DNA methyltransferase (Dnmt) inhibitor, hydralazine inhibits ERK pathway signaling thereby decreasing Dnmt expression, and in lupus T cells decreased ERK pathway signaling causing a similar Dnmt decrease. T cells treated with procainamide, hydralazine, and other Dnmt and ERK pathway inhibitors cause lupus in mice. Whether the same genetic regulatory elements demethylate in T cells treated with Dnmt inhibitors, ERK pathway inhibitors, and in human lupus is unknown. CD70 (TNFSF7) is a B cell costimulatory molecule overexpressed on CD4+ lupus T cells as well as procainamide and hydralazine treated T cells, and contributes to excessive B cell stimulation in vitro and in lupus. In this report we identify a genetic element that suppresses CD70 expression when methylated, and which demethylates in lupus and in T cells treated with Dnmt and ERK pathway inhibitors including procainamide and hydralazine. The results support a model in which demethylation of specific genetic elements in T cells, caused by decreasing Dnmt expression or inhibiting its function, contributes to drug-induced and idiopathic lupus through altered gene expression.
Nanosphere Lithography: Effect of Substrate on the Localized Surface Plasmon Resonance Spectrum of Silver Nanoparticles

In this paper, we explore the optical contributions of the substrate to the localized surface plasmon resonance (LSPR) spectrum of surface confined Ag nanoparticles produced by nanosphere lithography (NSL). We present optical extinction spectra of Ag nanoparticles fabricated on the following substrates: fused silica, borosilicate optical glass, mica, and SF-10a high refractive index specialty glass. For all the experiments discussed here, the Ag nanoparticles were approximately 100 nm in in-plane width and 25 nm in out-of-plane height. In a controlled N2 environment, the wavelength corresponding to the extinction maximum, λmax, shifts to the red with increasing refractive index of the substrate, nsubstrate. The sensitivity factor, Δλmax/Δnsubstrate, was measured to be 87 nm per refractive index unit (RIU). Experimental extinction spectra were modeled using the discrete dipole approximation (DDA). The DDA theory qualitatively predicts the experimentally observed trend that λmax is linearly dependent on ns.