Miracle-dz/UniFAR-FTUs huggingface dataset:
Capital Structure and Thin-capitalization Rule: Case study of parent companies in Slovenia

Theory defines the quality of a capital structure in different ways, and many factors have an impact on it. In the case of loans between the related parties (as a form of debt financing) and the savings that can be achieved using this form of financing, the companies create a so-called tax shield, by which exploitation is restricted by the thin capitalization rules in many countries. In this paper, the changes in the capital structure of selected parent companies in Slovenia for the 1997–2012 period were analyzed. The survey reveals that the proportion of debt financing increased after the adoption of the thin capitalization rules in 2004 and despite its escalation.
Analysis of Theory and Practice for Wisdom City

City development is not only relying on material resources,but also increasingly depending on "wisdom" generated by information and knowledge resources.Wisdom city information is open,knowledge-oriented and intelligence gathered.Wisdom city is the new idea of future city development after informational and digital city.The basic characteristics of wisdom city construction are perception,interoperability and intelligent,which involved urban transportation,intelligence grid,government,building,health care and so on.Some cities have achieved better effectiveness with local conditions and echelon development practice.
Enablement of IoT Based Context-Aware Smart Home with Fog Computing

The recent advent of Internet of Things IoT, has given rise to a plethora of smart verticals-smart homes being one of them. Smart Home is a classic example of IoT, wherein smart appliances connected via home gateways constitute a local home network to assist people in activities of daily life. Smart Home involves IoT-based automation such as smart lighting, heating, surveillance etc., remote monitoring and control of smart appliances. Besides automation, human-in-the-loop is a unique characteristic of Smart home to offer personalized services. Understanding the human behavior requires context processing. Thus, enablement of Smart home involves two prominent technologies IoT and context-aware computing. Further, local devices lying in the smart home have the implicit location and situational information, hence fog computing can offer real-time smart home services. In this paper, the authors propose ICON IoT-based CONtext-aware framework for context-aware IoT applications such as smart home, further ICON leverages fog-based IoT middleware to perform context-aware processing.
Tempo and mode of fl ower color evolution 1

Phylogenetic comparative methods are grounded in the notion that observations of present-day variation can be used to make inferences about the past ( Harvey and Pagel, 1991 ). Th is fundamental principle allows us to build phylogenetic trees from DNA sequences of extant species and infer the characteristics of now-extinct ancestral taxa. In addition to estimating particular evolutionary histories (e.g., trees or ancestral states), we are increasingly using comparative methods to understand the processes that give rise to those outcomes, which include factors such as trait evolution, lineagesplitting, dispersal, and extinction. With the growing availability of large and well-resolved phylogenies, comparative methods have moved to build more complex models and more powerful methods that incorporate a broader array of biological processes (reviewed by O’Meara, 2012 ; Ng and Smith, 2014 ). To date, applications of comparative methods to the history of angiosperms have largely focused on evolutionary outcomes, with less attention to estimating underlying processes. For instance, ancestral state reconstructions have been used to trace the origins of a wide range of fl oral characters, from major morphological features (e.g., Endress, 2011 ) to fi ne-scale changes in corolla size and shape (e.g., Pérez et al., 2006 ; Martén-Rodríguez et al., 2010 ). Th is morphological diversity arises due to a potentially large number of interacting processes, occurring both within and across lineages. For example, the overall range of forms depends on the rate at which new phenotypes evolve, while the frequency of species with those forms is aff ected by their rates of diversifi cation ( Maddison, 2006 ). Nonetheless, relatively few studies have quantifi ed these key processes in the context of angiosperm diversifi cation. With the exception of fl oral symmetry (which has been well studied), we have yet to answer many basic macroevolutionary questions about the tempo, directionality, and mode of fl oral trait evolution. For example, what is the rate at which diff erent fl oral characters change along the phylogeny ( Davis et al., 2007 ; Alcantara and Lohmann, 2011 ), and are these changes biased toward or away from particular states ( Ree and Donoghue, 1999 )? Moreover, do some fl oral traits 1 Manuscript received 11 April 2015; revision accepted 2 June 2015. 2 Department of Ecology and Evolutionary Biology, University of Colorado, Boulder, Colorado 80309 USA; and 3 Department of Ecology, Evolution & Behavior, University of Minnesota, St Paul, Minnesota 55108 USA 4 Author for correspondence (e-mail: stacey.d.smith@colorado.edu) doi:10.3732/ajb.1500163 S P E C I A L I N V I T E D PA P E R
Service quality effect on satisfaction and word of mouth in the health care industry

Purpose – This paper aims to study the effect of service quality (SQ) dimensions on satisfaction and word of mouth (WOM) for maternities in Greece.Design/methodology/approach – Based on Parasuraman et al.'s SERVQUAL variables, the authors tried to identify the effects of each variable to satisfaction and WOM. Data were collected through field research among 1,000 mothers who have given birth to a child during the last five years, and the data were analysed using SEM.Findings – The results suggest that, in addition to “satisfaction”, the only service quality dimension that directly affects WOM, is “empathy”. In addition, “empathy” affects “responsiveness”, “assurance” and “tangibles” which in turn have only an indirect effect to WOM through “satisfaction”. Research limitations/implications – Limitations relate to the use of a non‐probability sample and the restricted geographical area of the field research. This study contributes to the body of academic knowledge by shedding more light into the role of SQ d.
Initiation of 3T3 fibroblast cell division by epidermal growth factor

Epidermal Growth Factor (EGF) at concentrations of 10−9 to 10−10 M initiates cell division in both confluent and low density non‐dividing 3T3 cells. Four days after addition of EGF to confluent or low density non‐dividing 3T3 cells there is a 2‐ and 5‐fold increase, respectively, in cell number.
Moderating Effects of Nationality and Product Category on the Relationship between Innovation and Customer Equity in Korea and China

Innovation has become a key concept in recent decades. Truly innovative products can create value for consumers, extend the product category, generate higher margins, and strengthen the brand. Simply speaking, relationships may form between product innovation and each driver of customer equity. However, for different product categories and nationalities, this relationship may differ. This paper not only identifies the relationships between innovation and customer equity, but also examines the moderating effects of product category and nationality. In total, 409 consumers from Korea (n = 200) and China (n = 209) were surveyed by questionnaire in this study. The stimuli of the degree of innovation (i.e., radical or incremental) included Nike+Ipod and Adidas 1, and Nike Air Max and Adidas Team Series from the shoe industry, while H&M designer label and Nano material, and H&M seasonal collection and cycle material from the clothing industry. Structural equation modeling was used to test the hypotheses. The results show that the degree of innovation exerts positive influences on value equity and brand equity, which can be drivers of customer equity. Thus, the reason firms launch innovative products is not only to boost sales by increasing customer value, but also to improve brand image, which can influence the customers’ purchase decision. The relationship between innovation and customer equity can be moderated by product category and nationality. Managers should develop different innovation strategies based on different product categories and customer nationalities.
Quantitative genetics of human morphology and obesity-related phenotypes in nuclear families from the Greater Bilbao (Spain): Comparison with other populations

Background: It is well established that variation of soft-tissue traits is less influenced by the genetic component than skeletal traits. However, it is still unclear whether heritabilities (h2) of obesity-related phenotypes present a common pattern across populations. Aim: To estimate familial resemblance and heritability of body size, shape and composition phenotypes and to compare these results with those from other populations. Subjects and methods: The subject group consisted of 533 nuclear families living in Greater Bilbao and included 1702 individuals aged 2–61 years. Familial correlations and h2 were estimated for 29 anthropometric phenotypes (19 simple measures, three derived factors, four obesity indices and the three Heath-Carter somatotype components) using MAN and SOLAR programmes. Results: All phenotypes were influenced by additive genetic factors with narrow sense heritabilities ranging from 0.28–0.69. In general, skeletal traits exhibited the highest h2, whereas phenotypes defining the amount of adipose tissue, particularly central fat, were less determined by genetic factors. Conclusions: Familial correlations and heritability estimates of body morphology and composition from the Greater Bilbao sample were within the range observed in other studies. The lower heritability detected for central fat has also been found in some other populations, but further investigations in different populations using the same anthropometric traits and estimation methods are needed in order to obtain more robust conclusions.
Development and clinical applications of the time intensity curve shape analysis in dynamic contrast enhanced MRI: a pixel-by-pixel approach

Christina Lavini beschrijft een nieuwe methode om een MRI-beeld te interpreteren, waarbij pixel voor pixel wordt geanalyseerd volgens de zogeheten time intensity curve shape analysis. Deze nieuwe methode gebruikte Lavini om de beelden te beoordelen bij kanker, artritis en de ziekte van Crohn. De methode, waarbij gebruik is gemaakt van Dynamic Contrast Enhanced MRI, blijkt effectief veranderingen vast te kunnen stellen na de behandeling van tumoren en ontstekingsziektes.
Achieving Service Quality Through Gap Analysis and a Basic Statistical Approach

Postulates that the use of some key ideas from statistical control thinking can improve service quality. Explores the identification and analysis of gaps in perceptual differences between service customers and service providers as a way of adopting a statistical control philosophy in a service environment. Argues that such a method provides excellent information for creating a true customer‐centred approach to service delivery, being practical, simple in operation and useful for both immediate and long‐term strategic impact.
Analysing motivational factors influencing selection of commercial websites by consumer in the e-commerce (B2C)

This study concentrates on the most important motivational factors which users and customers will deal in commercial websites. This research data has been collected by questionnaire and Delphi method. Besides, the Friedman test and diagnostic analysis were used in order to analyse the data and test the hypotheses. The factors influencing selection of commercial websites can be sorted into the following: visual aesthetics (pleasing appearance), user-friendliness (usability), brand of commercial website, trustworthiness, pricing, products and services' brand (which are offered on the commercial website), online advertising, and security (privacy concern). Furthermore, these factors' interaction has been studied. It should also be considered this study is the first one that has examined the most important factors altogether and comprehensively which influence the selection of commercial websites by consumers (users) to buy (online) from them. Meanwhile, the selection function of consumers (users) has been determined.
Testing Stability of Regression Discontinuity Models

Regression discontinuity (RD) models are commonly used to nonparametricallyidentify and estimate a local average treatment eect (LATE). Dong and Lewbel (2015)show how a derivative of this LATE can be estimated. They use their Treatment EectDerivative (TED) to estimate how the LATE would change if the RD threshold changed.We argue that their estimator should be employed in most RD applications, as a wayto assess the stability and hence external validity of RD estimates. Closely related toTED, we dene the Complier Probability Derivative (CPD). Just as TED measuresstability of the treatment eect, the CPD measures stability of the complier populationin fuzzy designs. We provide Stata code that can be used to easily implement TEDand CPD estimation, and apply it to some real data sets.
X-Ray Wafer Probe for Total Dose Testing

An x-ray source has been developed for total-dose irradiation testing of semiconductor electronic devices at the wafer stage of fabrication. This Semiconductor X-ray Test Source, as it is designated, was designed to provide an intense, uniform exposure to the device under test. The dose-rate range of 50 to 2×105 rad(Si) per minute allows test flexibility, high throughput, and facilitates standardization with fixed dose-rate sources. Bias to the die being irradiated is applied by the wafer prober; and a collimator mounted on the probe card permits the irradiation of discrete areas of the wafer or individual die. An electronic shutter system permits manual or automatic operation. A silicon detector provides a direct measurement of the dose-rate delivered to the device under test. Good correlation between doses administered by a cobalt-60 source and the test source has been demonstrated. Routine probe testing sequences can be accomplished automatically through a computer interface. Safety features include an enclosure that is both radiation-safe and light-tight; a vital shutter system; interlocks; and a warning light.
“Sloping Water” and Related Framework Illusions: Some Informal Observations

A series of uncontrived experiences, of a somewhat unusual kind, encountered while sailing, have brought to light some framework illusions which may not be familiar to most people. The “experimental” situation is that of being in the cabin of a deep lieeled yacht which, having grounded, begins to list with the receding tide. An added and interesting feature of the situation is that as it lists the yacht slowly fills with water. Observations over periods of up to IZ hr. made by two and in soiiie cases three subjects may be summarized as follows:The increasing phenoiucnal visual list or movement out of the vertical of normally vertical components o f the yacht’s interior lags behind the real list as indicated by an inclinomctc~r Iiscd to the bulkhead.
The evolution of Chinese consumers on the internet and its implications for marketing

China, with its rapid economic development, has become an important consumer market. A fast growing component of this market is its increasingly large internet population. This study examines the evolution of the Chinese internet population. Specifically, the changes in the characteristics of the internet users and their online shopping behaviours are tracked over the past several years. The analysis provides an understanding of this fast expanding market and its likely future development. In addition, comparisons are made between Chinese internet users and their counterparts in the USA and several other markets. The results have direct implications for internet marketing strategies in China and other developing countries.
Financial statement preparers' revenue decisions : accuracy in applying rules-based standards and the IASB-FASB revenue recognition model

The IASB-FASB revenue-recognition project is due to be finalized over the next year with the result being a shift from a rules-based set of accounting standards to a principles-based standard. The purpose of this research is to examine financial managers’ revenue decisions under a principles-based accounting standard compared to a rules-based accounting standard. The experiment included 127 experienced financial managers with an average of 20 years of experience and 82% at a manager level or above. The results indicate applying rules-based standards provide less accurate revenue decisions. Additionally, there was not a statistically significant difference in the amount of judgment required when applying rules-based standards and subjects applying principles-based standards.
Modeling and Forecasting Currency in Circulation for Liquidity Management in Nigeria

This paper presents forecasts of currency in circulation prepared for liquidity management at the Central Bank of Nigeria. Forecasts were produced using ARIMA, ARIMA with structural variables, VAR and VEC models. The performance of the forecasts was then evaluated under a rolling forecast scenario, where the estimation sample is augmented by one observation and the forecast sample is brought forward. The evaluation of the forecasts was based on average performance over a number of rolling forecasts. We found that the most accurate models were mixed models with structural as well as ARIMA components, augmented by seasonal and dummy variables. We also found that the exchange rate, interbank rate, seasonality, holidays and elections were significant in explaining the demand for currency.
Uncertainty and Investment: The Financial Intermediary Balance Sheet Channel

Rollover risk imposes market discipline on banks’ risk-taking behavior but it can be socially costly. I present a two-sided model in which a bank simultaneously lends to a firm and borrows from the short-term funding market. When the bank is capital constrained, uncertainty in asset quality and rollover risk create a negative externality that spills over to the real economy by ex ante credit contraction. Macroprudential and monetary policies can be used to reduce the social cost of market discipline and improve efficiency.
Intellectual Capital (IC) in Social Media Companies: Its Positive and Negative Outcomes

Social media are becoming a vital element of intense Intellectual Capital (IC) growth. Their ultimate shape is being determined by dynamic technical innovation (involving hybrid products and services), merger and acquisition (MA however, key positives and negatives of online interconnectedness can now be outlined. Their impact analysis and interdependence should be explored in further empirically based research for which this paper might serve as a useful starting point.
Wisdom of Crowds in Operations: Forecasting Using Prediction Markets

Prediction is an important activity in various business processes, but it becomes difficult when historical information is not available, such as forecasting demand of a new product. One approach that can be applied in such situations is to crowdsource opinions from employees and the public. Our paper studies the application of crowd forecasting in operations management. In particular, we study how efficient crowds are in estimating parameters important for operational decisions that companies make, including sales forecasts, price commodity forecasts, and predictions of popular product features. We focus on a widely adopted class of crowd-based forecasting tools, referred to as prediction markets. These are virtual markets created to aggregate crowds' opinions and operate in a way similar to stock markets. We partnered with Cultivate Labs, a leading company that provides a prediction market engine, to test the forecast accuracy of prediction markets using the firm's data from its public markets and several corporate prediction markets, including a chemical company, a retail company and an automotive company. Using information extracted from employees and public crowds, we show that prediction markets produce well-calibrated forecasting results. In addition, we run a field experiment to study the conditions under which groups work well. Specifically, we explore how group size plays a role in the accuracy of the forecast and find that large groups (e.g., 18 participants) perform substantially better than smaller groups (e.g., 8 participants), highlighting the importance of group size and quantifying the right sizes needed to produce a good forecast using such mechanisms.
Risk and innovation balance in crowdfunding new ventures

: Many have considered that innovation through new ventures is a vital driver for sustainable economic growth. Recent growth in Web 2.0 demands new ventures to further incorporate risk management while developing innovative products. How to balance risk and innovation during new product development becomes a priority for new ventures to survive the competition. Yet, the approach is not likely similar to that employed by incumbent firms. This paper explores innovation versus risk management for new ventures using crowdfunding products as a proxy for analysis. A database with 127 consumer electronics, namely 3D printers and smart watches, are collected from Kickstarter and Indiegogo. The R&D metric of Real-Win-Worth is adapted to provide a well-rounded assessment of the product’s innovation, risk and other related business and engineering aspects. Our result suggests a preliminary framework of innovation and risk balance for crowdfunding NPD success. A statistical model is developed to correlate the amount of crowdfunding raised with 64% predictability. These results may contribute to better understanding and balance of risk and innovation in the crowdfunding and new venture contexts.
Market behavior of patent infringement litigations

In recent years, the tremendous increase in the amount of patent infringement litigation within the information technology industry has incurred substantial damage on the part of patentees, such as the cost of litigation. Corporations have also been seriously affected. By adopting the event study method, this study explores how patent infringement litigation impacted stock prices listed in Taiwan from 1998 to 2008. Empirical results indicate that patent litigation negatively affects the prices of related, underlying stocks. Key words: Patent infringement litigation, event study, abnormal return.
A crash course in modern geography for HCI researchers and practitioners

Recently, geography's role in human-computer interaction has risen due in part to the popularity of social computing as well as the number of ubiquitous GPS enabled devices. We now, either explicitly or implicitly, track, store capture, and annotate our surroundings constantly through out the day. In turn this changes how one might come to understand and perceive the spaces and locations around us. This course builds a framework for researchers and practitioners in geographic human-computer interaction, providing an introduction to foundational literature, modern geography, as well as, the qualitative and quantitative research practices that are most relevant to the HCI community.