Miracle-dz/UniFAR-FTUs huggingface dataset:
Measuring performance and valuing firms: In search of the lost capital

Residual income as commonly described in academic papers and in real-life applications may be formally described as a function of three variables: (i) the capital invested, (ii) the rate of return, (iii) the opportunity cost of capital. This paper shows that a different paradigm of residual income is generated if a fourth element is added: (iv) the capital that investors lose if they infuse their funds into the firm (or project). The lost-capital paradigm has various interesting economic, nancial, accounting interpretations and bears intriguing formal and conceptual relations to the standard paradigm. It may be soundly employed in real-life applications as a tool for rewarding managers as well as for appraising firms. Firm value is shown to be a function of total abnormal earnings and independent of time, if the new paradigm is used: what matters is only the book value and the sum of total expected residual incomes, not the periods in which they are generated. This aggregation property is particular important for highlighting the link between accounting values and market values. A numerical example illustrates the practical implementation of the new paradigm to the Economic Value Added and the Edwards-Bell-Ohlson model; also, a model is presented which has the nice property of being aligned in sign with the Net Present Value: this makes it a good candidate for use in value-based management.
Size Effect, Financial Characteristics And Insolvency Profiles Among The Smes In Malaysia

This study makes an attempt to analyze the effect of size on financial characteristics and insolvency of small medium enterprises. The conceptual framework is designed using the right measures, variables, concepts and models. A total sample of 229 businesses is considered consisting of small (57), medium (111) and large (61) SMEs. Non-parametric statistical techniques are used for empirical testing. The results indicate that size effect is significant only on profitability measures. There are no significant differences among the small, medium and large SMEs with regard to insolvency scores. In general, about 55 per cent of the large SMEs fall under the bankruptcy category, as compared to 39 per cent of the small SMEs and about 47 per cent of the medium SMEs. Large SMEs face greater financial risk and thus, face greater insolvency. Keywords: SMEs, size, insolvency
DISSIPATION FEATURES AT NONLINEAR PULSATIONS OF BUBBLES IN VISCOELASTIC FLUIDS

Summary Nonlinear interaction of heat-conducting gas bubble with viscoelastic liquid in a sound field of small but final amplitude is described. The liquid phase is treated as non-Newtonian fluid following Oldroyd type rheological equation. Solution of the problem is received within the volume approach in quadratic approximation with respect to the incident wave amplitude. Resulting relation for the scattered wave intensity is studied numerically with the emphasis on the dissipation features. The study is motivated by the problem of acoustic control of microbubbles trapping in flows of smart fluids with memory.
Wannier–Stark electro-optical effect and photonic modes in 2D macroporous silicon structures with SiO2 nanocoatings

We have investigated the IR light absorption oscillations in 2D macroporous silicon structures with SiO2 nanocoatings, taking into account the Wannier–Stark electrooptical effect caused by a strong electric field on the Si-SiO2 boundary and an additional electric field of quasi-guided optical modes. The photonic modes and band gaps were also considered as peculiarities in absorbance spectra of macroporous silicon structures with a thick SiO2 nanocoating. The photonic modes do not coincide with the quasiguided modes in the silicon matrix.
TESTING THE EFFICIENCY OF THE BINOMIAL OPTION PRICING MODEL IN THE INDIAN EQUITY OPTIONS MARKETS FOR THE PERIOD 2010 TO 2015 USING THE NIFTY OPTION

This research article looks to Test the efficiency of the Binomial option pricing Model in the Indian Equity Options Markets for the period 2010 to 2015 using The Nifty Option From the time, that Derivative instruments were introduced in the Indian budgetary framework there is much published on the same. This study endeavors to gage the adequacy of choice evaluating model on the most fluid exchanging instrument of the Indian subordinate market: The CNX NIFTY 50, It means to see how the subsidiaries showcases in India functions, essentially concentrating on the Nifty Options Market. It stays into the hypothetical basics as well as testing its effectiveness. In spite of the fact that the Indian Derivative market is still new, it has the global pattern of proceed with extension, in light of the fact that the different advantages offered by this classification is a lesser known monetary instruments: it helps overseeing remote trade dangers, Flexibility, low exchanging costs, broadening portfolio plausibility and the arrangement methodologies, and the rundown may proceed
Molecular mechanisms underlying gallic acid effects against cardiovascular diseases: An update review

Objective: The prevalence of cardiovascular diseases (CVDs) is growing. CVDs are the major cause of mortality and have become one of the most important health challenges in developing countries. Gallic acid (GA) is a natural phytochemical which has been widely used against multiple conditions. The present review was designed to evaluate molecular mechanisms underlying the protective effects of this agent against CVDs. Materials and Methods: Data discussed in this review were collected from the articles published in databases such as Science Direct, Scopus, PubMed, and Scientific Information Database between 1993 and 2018. Results: According to the experimental studies, GA has protective actions against CVDs through increasing antioxidant enzymes capacity, inhibition of lipid peroxidation and decreasing serum levels of cardiac marker enzymes, modulation of hemodynamic parameters, recovery of electrocardiogram aberrations, and preservation of histopathological changes. Conclusion: GA has potential cardioprotective action. Therefore, it has been suggested that this agent can be administered in underlying of CVDS.
Anion effects on electronic structure and electrodynamic properties of the Mott insulator κ − ( BEDT − TTF ) 2 Ag 2 ( CN ) 3

The Mott insulator κ-(BEDT-TTF)2Ag2(CN)3 forms a highly-frustrated triangular lattice of S = 1/2 dimers with a possible quantum-spin-liquid state. Our experimental and numerical studies reveal the emergence of a slight charge imbalance between crystallographically inequivalent sites, relaxor dielectric response, and hopping dc transport. In a broader perspective we conclude that the universal properties of strongly-correlated charge-transfer salts with spin liquid state are an anion-supported valence band and cyanide-induced quasidegenerate electronic configurations in the relaxed state. The generic low-energy excitations are caused by charged domain walls rather than by fluctuating electric dipoles. They give rise to glassy dynamics characteristic of dimerized Mott insulators, including the sibling compound κ-(BEDT-TTF)2Cu2(CN)3.
DENDRIMERS: SYNTHESIS, ITS DOSAGE FORMS AND ADVANTAGE OVER LINEAR POLYMERS

Objective: The main objective of this study is to improve existing therapies and find new drugs based on dendrimers. Nanoparticle drug-delivery systems are able to increase the selectivity and stability of therapeutic agents. However reticuloendothelial system (RES) uptake, drug leakage, immunogenicity, hemolytic toxicity, cytotoxicity, hydrophobicity restrict the use of these nanostructures. These shortcomings are overcome by surface engineering by the dendrimer such as Polyester dendrimer, Citric acid dendrimer, Arginine dendrimer, Glycodendrimers, PEGylated dendrimers, etc.Conclusion: From this present review study, we concluded that dendrimers can work as a useful tool for optimizing drug delivery of such problematic drugs. Also the problem of biocompatibility and toxicity can be overcome by careful surface engineering
Parameter Estimation of Local Volatility in Currency Option Valuation

In quantitative finance and option pricing, one of the basic determinants of option prices is the volatility of the underlying asset. In this paper, we therefore, present a concise study of volatility in option pricing in the sense of Dupire’s approach. Thereafter, we outspread such study via the application of Ito formula to the modelling and valuation of currency option with local volatility. For the purpose of efficiency, we use the daily historical prices of stock-S&P 500 for a certain period to estimate the corresponding historical volatility. Graphical representation of the analysed daily historical data of stock prices with respect to a local volatility is presented
Factors Related to Household Energy Use and Intention to Reduce It : The Role of Psychological and Socio-Demographic Variables

This study explored the relationships between household energy use and householders’ intention to reduce their energy use on the one hand, and psychological variables and socio-demographic variables on the other. More specifically, the study examined whether the explanation of household energy use and intentions to reduce it could be informed by variables from the theory of planned behavior (TPB; Ajzen, 1985) and by variables from the value-belief-norm theory (VBN; Stern, et al., 1999), alongside socio-demographic variables. Household energy use appeared to be most strongly related to socio-demographic variables (income, household size, age), while attitudinal variables and self-transcendence values (tradition/security and power/achievement) were important too. Intention to reduce household energy use was positively related to perceived behavioral control and attitudes toward energy conservation. Implications of these results for future research in the domain of household energy use and conservation are discussed.
Influence of the excitation frequency on the RF power transfer efficiency of low pressure hydrogen ICPs

The influence of the excitation frequency on the RF power transfer of inductively heated hydrogen plasmas is investigated in the pressure range between 0.3 and 10 Pa. The experiments are conducted at a cylindrical ICP at frequencies in the range between 1 and 4 MHz and RF powers up to 1 kW. By applying a subtractive method which quantifies the transmission losses within the plasma coil and the RF network, the RF power transfer efficiency is determined. The key plasma parameters of the discharges are measured via optical emission spectroscopy and a double probe. By increasing the frequency from 1 to 4 MHz at a moderate RF power of 520 W, a significant enhancement of the RF power transfer efficiency is observed. It is most prominent at the presently considered low and high pressure limits and allows to reach high efficiencies of up to 95% at pressures between 3 and 5 Pa. While the AC loss resistance of the coil and the RF circuit only displays a relatively weak variation with the applied frequency due to the skin effect, the observed increase of the power transfer efficiency at higher frequencies is dominated by a considerable enhancement of the plasma equivalent resistance. This increased capability of the plasma to absorb the provided power is discussed against the background of collisional and collisionless heating of electrons. Thereby it is demonstrated that the observed behaviour can most likely be attributed to a decreasing difference between the angular excitation frequency and the effective electron collision frequencies. If the RF power is increased however, the RF power transfer efficiency increases globally while frequency induced differences tend to get less pronounced, as the plasma is generally capable of absorbing most of the provided power due to an increasing electron density.
A Comparison of Two Path Planners for Planetary Rovers

The paper presents two path planners suitable for planetary rovers. The first is based on fuzzy description of the terrain, and genetic algorithm to find a traversable path in a rugged terrain. The second planner uses a global optimization method with a cost function that is the path distance divided by the velocity limit obtained from the consideration of the rover static and dynamic stability. A description of both methods is provided, and the results of paths produced are given which show the effectiveness of the path planners in finding near optimal paths. The features of the methods and their suitability and application for rover path planning are compared
Bayesian analysis of a general growth curve model with predictions using power transformations and AR(1) autoregressive dependence

Abstract In this paper, we consider a Bayesian analysis of the unbalanced (general) growth curve model with AR(1) autoregressive dependence, while applying the Box-Cox power transformations. We propose exact, simple and Markov chain Monte Carlo approximate parameter estimation and prediction of future values. Numerical results are illustrated with real and simulated data.
Economic Integration and Convergence: U.S. Regions, 1840–1987

Between the nineteenth and twentieth centureis, the regions of the United States went from a set of relatively isolated regional economies to an integrated national economy. Economic integration, as we as long-run secular changes in the economic structure associated with economic growth, played an important role in determining U.S. regional industrial structures. Moreover, although differences in regional industrial structures do not explain all the variations in regional income per capita, they played an important role in causing U.S. regional incomes to diverge and converge between the nineteenth and twentieth centuries.
Enhancement of excitonic photoluminescence in silicon-dopedn+/i-GaAs structures

We present photoluminescence spectra of a molecular beam epitaxy grown GaAs structure consisting of the layer of intrinsic conductivity having 500 nm thickness and capped with silicon-doped 100 nm thick layer. The spectra were measured in the range of 3.6–77 K crystal lattice temperatures and at various laser excitation energies. Possible mechanisms of experimentally observed excitonic line narrowing and intensity enhancement in n + / i -GaAs homojunction are discussed.
The process of marketing management – between the management marketing activities and the operational marketing

The best known definitions provided to the concept of marketing management, in the last decades of the 21st century have in common – the orientation towards the client and the development of successfull relations with the clients, the substantion and operationalization of the mix of marketing, as the basis of the exchange relation, the involvement of all functional areas inside the organisation in managing relations in order to achieve the long term objectives of the organization – but the main issues are related to four basic activities: - analysis, planning, implementing and controlling marketing activities.
Study of Etiology and Management of Snoring at a Tertiary Care Teaching Hospital

Background and Objectives: Snoring is a common condition affecting approx 30 to 50% of adult population. Present study was conducted to detect the obstruction in the upper airway of patients suffering from snoring, locate the site of obstruction, evaluate the validity of methods available, clinically find out the difference between snorer without apnea and snorer with apnea, and evaluate various surgical & non-surgical methods available for correction of obstruction. Materials & Methods: Present prospective study was conducted in the department of Otorhinolaryngology and head and neck surgery, PBM Hospital and SP Medical College, Bikaner. 50 Patients with complaints of snoring attending outpatient department of Otorhinolaryngology was selected. Detailed sleep history of the patient and the partner; snoring, restlessness at night; excessive day time sleepiness, deterioration of intellectual capacity, personality changes, morning headaches, blood pressure, addiction, resent increase in weight, family history was taken. Complete physical and Otolaryngological examination was carried out. Systemic examination to rule out contributing factors or complications of the diseases. Results: In our study, snoring was noted both in children (mean age 7.3 years) and adults commonly the middle aged population (mean age 40 years). The ratio of male to female in our study was 3.8:1. Snoring in patients was reported to be continuous or interrupted with gasping, loud which can be heard outside the room and present in all the positions of the patient. In adults, specific symptoms suggestive of OSA noted were breathing pauses (40%), restless sleep (28.57%), nocturnal choking (11.43%). Less specific symptoms reported were: dry mouth (40%), morning headache (45.71%), drooling (22.86%), nocturia (14.29%) etc. In children mouth breathing (100%), restless sleep (80%), breathing pauses (60%), nocturnal choking (40%) were noted. Children also problems in swallowing (40%), recurrent URTI (66.67%), persistent nasal discharge (40%), behavioural changes (13.33%) poor attention span (26.67%). Clinical examination in children revealed adenotonsillar enlargement (53.33%) adenoid enlargement (20%) tonsillar enlargement (20%) as commoner causes. Down’s syndrome with adenoid hypertrophy was other causes of snoring in children (6.67%). Conclusion: All patients who present with significant snoring should be properly evaluated and managed suitably at the earliest to prevent potentially serious complications. The site of upper airway obstruction in adults was at multiple levels and involves both soft tissue and skeletal structure. In children it is adenoids and/or tonsils, and facial dysmorphism in some cases. Meticulous clinical and upper airway endoscopic examination along with radiological examination is required to detect the above. Multiple modes of treatment suiting individual needs are available.
Excursions of birth and death processes, orthogonal polynomials, and continued fractions

On the basis of the Karlin and McGregor result, which states that the transition probability functions of a birth and death process can be expressed via the introduction of an orthogonal polynomial system and a spectral measure, we investigate in this paper how the Laplace transforms and the distributions of different transient characteristics related to excursions of a birth and death process can be expressed by means of the basic orthogonal polynomial system and the spectral measure. This allows us in particular to give a probabilistic interpretation of the series introduced by Stieltjes to study the convergence of the fundamental continued fraction associated with the system. Throughout the paper, we pay special attention to the case when the birth and death process is ergodic. Under the assumption that the spectrum of the spectral measure is discrete, we show how the distributions of different random variables associated with excursions depend on the fundamental continued fraction, the orthogonal polynomial system and the spectral measure.
Skill-Biased Technological Change in Denmark: A Disaggregate Perspective

In this paper, we provide an industry-level analysis of skill-biased technological change (SBTC) in Denmark over the last two decades. The analysis shows that SBTC has varied considerably across industries, and traditionally large Danish industries have experienced relatively less SBTC. This may partly explain why wage inequality between skilled and less skilled has risen less in Denmark than in other countries. We also find that SBTC has been concentrated in already skill-intensive industries. This contains important information about future labour requirements, as the relative importance of these industries must be expected to grow, thereby reinforcing the shift in demand for skilled labour.
Putting David Craig ’ s Legacy to Work in Nanotechnology and Biotechnology

David Craig (1919–2015) left us with a lasting legacy concerning basic understanding of chemical spectroscopy and bonding. This is expressed in terms of some of the recent achievements of my own research career, with a focus on integration of Craig’s theories with those of Noel Hush to solve fundamental problems in photosynthesis, molecular electronics (particularly in regard to the molecules synthesized by Maxwell Crossley), and self-assembled monolayer structure and function. Reviewed in particular is the relation of Craig’s legacy to: the 50-year struggle to assign the visible absorption spectrum of arguably the world’s most significant chromophore, chlorophyll; general theories for chemical bonding and structure extending Hush’s adiabatic theory of electron-transfer processes; inelastic electron-tunnelling spectroscopy (IETS); chemical quantum entanglement and the Penrose–Hameroff model for quantum consciousness; synthetic design strategies for NMR quantum computing; Gibbs free-energymeasurements and calculations for formation and polymorphism of organic self-assembled monolayers on graphite surfaces from organic solution; and understanding the basic chemical processes involved in the formation of gold surfaces and nanoparticles protected by sulfur-bound ligands, ligands whose form is that of Au-thiyl rather than its commonly believed Au-thiolate tautomer.
Phytochemical evaluation and cytotoxic potential of chloroform soluble fraction of methanol extract of Thespesia populnea in human breast cancer cell lines

Background: Thespesia populnea (Poovarasu), belonging to family Malvaceae, is a tropical evergreen tree found abundantly in the coastal regions of India. It is traditionally known for its hepatoprotective, antitumor, antioxidant, and wound healing activities. Objective: The present study was undertaken to find out different phytochemical principles of chloroform-soluble fraction of T. populnea (CSFTP) using gas chromatography mass spectrometry-mass spectrometry (GCMS-MS) and Fourier-transform infrared (FTIR) spectroscopy and to analyze in vitro cytotoxic potential of the fraction in MDA-MB-231 and MCF-7 human breast carcinoma cell lines. Materials and Methods: Shade-dried bark of T. populnea was extracted using methanol and fractionated to obtain CSF. The fraction was subjected to GCMS, FTIR, and 3-(4,5-dimethylthiazol-2-yl)-2,5-diphenyl tetrazolium bromide assay. Results: GCMS-MS and FTIR analysis showed the presence of various steroids and fatty acid analogs. Cell growth inhibition was noted for CSFTP in MDA-MB-231 and MCF-7 cell lines. Conclusion: CSFTP revealed the presence of various active principles which could be attributed for its cytotoxic potential.