Miracle-dz/UniFAR-FTUs huggingface dataset:
The Impact of Sarbanes-Oxley Act on UK Companies Listed on the US Markets

Since the wake of corporate failures precipitated by accounting scandals at the beginning of this millennium, several research works have been carried out to assess the relevance and effectiveness of corporate governance codes promulgated on both sides of the Atlantic to mitigate such scandals. Some of these research efforts have focused on the assessment of Sarbanes-Oxley Act 2002 (SOX) on companies' performance. However, this flurry of research efforts appears to be abating without actually looking at the real impact of the Act on UK companies listed on US stock markets, a research vacuum this study aims to fill. In this paper, we examine the impact of SOX on 229 UK companies listed on the US stock exchanges by assessing their listing and delisting activities between 2004 and 2009 using content analysis. The study‟s findings indicate that whereas 163 more new UK companies listed on the US markets, only 63 of the UK companies delisted from the US markets between the same periods. While there were no adverse comments in the companies‟ financial reports concerning the Act, it is evident that there has been increased disclosure of SOX obligations by these companies from year to year. The study also found that although there is cost associated with compliance with the provisions of the Act, such cost is not as high as the public were made to believe by previous studies and there is evidence to suggest that such compliance cost has been falling year-on-year.
The relevance of Financial Statements and Its Impact in Organizational Performance – a case study of Atwima Mpomua Rural Bank.

The aim of the thesis is to investigate the perception of investors in a rural bank as regards the uses of financial statements. Rural banks are the main source of financial service in rural sub-Saharan Africa and their services are mostly patronized by rural folks. Illiteracy rates in developing countries are very high as compared to developed countries and most of these people are living in rural areas. Sixty percent (60%) of Ghana’s population are rural dwellers and illiteracy levels are high in these areas. Financial information from relevant literature is used purposely for the comprehension of various financial positions of a company. Financial information from studies is most understood by expects with knowledge of account and finance. Investors who don’t have knowledge of account or finance rely on expects advice when making financial decisions. The study is therefore examining what extent of knowledge the rural dwellers who are mostly illiterates, and hence might not be able to understand financial statements, have of financial performance of the bank in which they are investing. The data was collected from a sample of one hundred and eighty respondents using questionnaires and face to face interviews conducted with management staff of the bank and used for analysis. Analyses were presented in a statistical format using mean score, vein diagrams and ratio calculation. Majority of investors in the bank were found to have tertiary level education making them literate, and they could understand and interpret financial statements. They preferred to have more access to financial statements and perceived service delivery a priority. Managers of the bank use profitability and liquidity ratios calculated from the various financial statements of the bank to determine their performance. The research was conducted on just one of the many rural banks in Ghana and as such could lead to results which might be not representative of what patens in rest of the many rural banks scattered across the country. The present study adds to the existing literature by examine the issue of user perception of financial statements in sub-Saharan Africa i.e. a developing economy and the issue of illiterates knowledge of financial performance. This seeks to determine their understanding of the bank’s performance measures.
Models of the Lambda Calculus : An Introduction

The λ -calculus is a symbolic formalism for describing and calculating with functions. To give meaning to expressions in the λ -calculus they must be interpreted in terms of standard mathematical objects such as sets and functions. Each such interpretation is called a model of the λ -calculus. Because the concept of function embodied in the λ -calculus is very general—for example, a λ -calculus function can be applied to itself—we cannot model λ -calculus functions as ordinary mathematical functions. Consequently such models require some new ideas that turn out to have applications in other areas of mathematics, and in computer science as well. This paper presents an introduction to models of the λ -calculus that is largely self-contained, although most technical details are omitted. It starts with a brief exposition of the λ-calculus itself, followed by some basic theory of λ -models in general and then descriptions of two specific models, including Dana Scott’s D∞ , the first non-trivial model discovered. It concludes with suggestions for further reading.
Reduce, Reuse, Recycle or Regulate: The National Packaging Covenant and its Application to the Fruit and Vegetable Industry in Western Australia

The National Packaging Covenant is a self-regulatory agreement between industries in the packaging chain and all spheres of government for the management of packaging waste. The aim of this study is to determine whether the Covenant has the capacity to achieve the environmental objectives of the government in its application to the packaging of fruit and vegetables in Western Australia. This resolves into two major questions, whether self-regulation is the appropriate policy instrument and whether the Covenant can achieve the environmental objectives of the government. The analysis proceeds as follows. A literature review of self-regulation and its relationship to Public Choice Theory to establish the theoretical foundations of the Covenant. A study of the implementation of voluntary agreements in Europe to determine alternative models and policies. A survey of growers in Western Australia to establish the extent of knowledge of the Covenant and support for its principles. An analysis of the Action Plans of Covenant signatories within the industry and an assessment of the response to the Covenant by Federal, State and Local Governments. Policy recommendations and suggestions for further research conclude the thesis. The research establishes that the structure of the industry involves a majority of stakeholders (mainly growers) without effective representation, together with small well organised and dominant groups (mainly manufacturers and supermarkets). The Covenant has had little impact, has failed to engage the majority of stakeholders and is characterised by a general lack of commitment by dominant firms within the industry. This analysis supports the public choice explanation and the multi-dimensional approach to the research has produced consistent results. The major finding of the research is that an effective voluntary agreement requires carefully targeted objectives, negotiations with all stakeholders, incentives for innovation and the certainty of penalties for non-compliance. Application of these key features to the fruit and vegetable industry in Western Australia may provide the model for the industry in Australia and a model for other industries.
Left ventricular assist devices in heart failure

End-stage heart failure is an ever-growing and devastating disease. The median survival for patients with heart failure on ionotropic support alone is a meager 6 months. Historically, the only option for these patients was to be listed for heart transplantation. Out of medical necessity, the idea of left ventricular assist device (LVAD) as a bridge to transplantation was born. Since their approval by the US FDA, LVADs have quadrupled the survival in patients with heart failure. The increase in survival has also been accompanied by decreased perioperative morbidity, better biocompatibility and longer device life over first-generation LVADs. Undoubtedly, LVADs have changed the landscape of heart failure treatment and will continue to do so in the foreseeable future. In this review, we will highlight the landmark studies that have established LVADs as a therapeutic option for heart failure, as well as reviewing the current LVADs available and speculating on the advancements that will be made in the upcoming years.
ASSESSMENT OF ANTIBACTERIAL ACTIVITY OF HALOPHYTIC PLANTS AGAINST UROPATHOGENS

Antibacterial activity of two different mangrove plant parts such as bark and leaf of Rhizophora mucronata, Avicennia marina was assessed against Urinary Tract Infection (UTI) causing bacterial pathogens. The test pathogens were isolated from patients with signs of UTI and were identified up to species level by studying their morphological, physiological and biochemical characteristics. For the study, disc diffusion method was followed using methanol and ethanol extracts. Among the two extracts used, methanolic extract indicated pronounced antibacterial activity than ethanol extract. Likewise, the bark extract recorded the highest antibacterial activity than leaf extract from both R. mucronata and A. marina. Interestingly, among the four isolates obtained from UTI cases, Staphylococcus aureus found to be more sensitive for the extracts of mangrove plants.
A Natural History of "Agonist"

This paper constructs a brief history of the biochemical term agonist by exploring the multiple meanings of the root agôn in ancient Greek literature and describing how agonist first appeared in the scientific literature of the 20th century in the context of neurophysiologists' debates about the existence and properties of cellular receptors. While the narrow scientific definition of agonist may appear colorless and dead when compared with the web of allusions spun by the ancient Greek agôn, the scientific power and creativity of agonist actually resides precisely in its exact, restricted meaning for biomedical researchers.
Extinguishing Conditioned Inhibition in Flavour-Aversion Learning: Effects of Repeated Testing and Extinction of the Excitatory Element

Three conditioned inhibition experiments using an A+/AX- design are reported in which lithium-mediated excitatory conditioning occurred to distinctive environmental stimuli and inhibitory conditioning to a vinegar flavour. Increased vinegar preferences were observed (i.e., conditioned inhibition) in each experiment, and these preferences extinguished with repeated testing as well as following extinction of the excitatory element. Vinegar preferences could be reinstated through reconditioning of the extinguished excitatory stimulus. These experiments speak to the status of inhibitory responding as a “slave” process to conditioned excitation.
Blind Navigation and the Role of Technology

The ability to navigate from place to place is an integral part of daily life. Most people would acknowledge that vision plays a critical role, but would have great difficulty in identifying the visual information they use, or when they use it. Although it is easy to imagine getting around without vision in well-known environments, such as walking from the bedroom to the bathroom in the middle of the night, few people have experienced navigating large-scale, unfamiliar environments nonvisually. Imagine, for example, being blindfolded and finding your train in New York’s Grand Central Station. Yet, blind people travel independently on a daily basis. To facilitate safe and efficient navigation, blind individuals must acquire travel skills and use sources of nonvisual environmental information that are rarely considered by their sighted peers. How do you avoid running into the low-hanging branch over the sidewalk, or falling into the open manhole? When you are walking down the street, how do you know when you have reached the post office, the bakery, or your friend’s house? The purpose of this chapter is to highlight some of the navigational technologies available to blind individuals to support independent travel. Our focus here is on blind navigation in large-scale, unfamiliar environments, but the technology discussed can also be used in well-known spaces and may be useful to those with low vision.
Preference structure for cheese consumers: A Spanish case study

Purpose – The purpose of this paper is to contribute to knowledge on the preferences of cheese consumers in Spain. The first step was to determine where and how frequently cheeses are purchased and consumed, along with different aspects relating to the recognition of cheeses certified by a denomination of origin (DO). The second step consisted in determining how consumer preferences are structured.Design/methodology/approach – The methodology consisted of a survey of 412 consumers in the Castilla‐La Mancha Region who were buying food items for their homes. In order to process data related to the first step, a descriptive analysis was undertaken. For the second step, a conjoint analysis was carried out, with three types of attributes (price, certification and type). Findings – The results show that cheese is a food which is present and also consumed within Spanish homes, while being bought in supermarkets at least once a week. Consumers value most the DO labels as a guarantee of quality and food safety. The.
An Effective Approach to Infrastructure Reconstruction Of Devastated Countries

Summary: Various infrastructure segments of numerous countries have been repeatedly subjected to natural or human-induced disasters. International aid institutions and financial institutions are trying to assist in the reconstruction of devastated countries. The development institutions normally face the problem of selecting and implementing relevant priority infrastructure projects that are needed in various sectors. Additionally, there are several local key players in the decision making process. In many cases, the decisions of these main decision makers often have contradictory objectives that lead to conflict and thereby hamper the reconstruction process. In response to this kind of problem, an effective approach has been developed within the field of Multiple Criteria Decision Analysis (MCDA), referred to as the Analytical Hierarchy Process (AHP), to assist decision makers in prioritizing projects to meet specified goals and objectives. Using the AHP approach, the problem of selecting infrastructure projects is dealt with systematically when applying this flexible MCDA technique. This approach takes into account possible uncertainties, social discrepancies and the potential lack of technical or historical data necessary to select effectively and prioritize projects. Decision makers from international financing aid institutions, donor agencies, local governmental planning and community representatives can utilize this proposed approach.
The relationship between maternal and umbilical cord androgen levels and polycystic ovary syndrome in adolescence: a prospective cohort study.

CONTEXT The prenatal antecedents of polycystic ovary syndrome (PCOS) are not known, but prenatal androgen exposure is thought to contribute. This has not previously been investigated in large prospective studies of normal human pregnancy. OBJECTIVE The aim of the study was to establish the prospective relationship between early life androgen exposure and PCOS in adolescence. DESIGN AND SETTING A prospective cohort study was conducted in the general community. PATIENTS OR OTHER PARTICIPANTS A total of 2900 pregnant women were recruited at 18 wk gestation. Prenatal androgen exposure was measured from maternal blood samples (at 18 and 34-36 wk) and umbilical cord blood. Timed (d 2-5 menstrual cycle) blood samples were collected, clinical hyperandrogenism was assessed, and transabdominal ultrasound examination of ovarian morphology was performed in 244 unselected girls from the Raine cohort aged 14-17 yr. MAIN OUTCOME MEASURE(S) We examined the relationship between early life androgen exposure and PCOS in adolescence. RESULTS We did not observe a statistically significant relationship between early life androgen exposure and PCOS in adolescence. CONCLUSIONS This is the first prospective study to evaluate the relationship between prenatal androgen exposure and PCOS in adolescence in normal pregnancy. Our findings do not support the hypothesis that maternal androgens, within the normal range for pregnancy, directly program PCOS in the offspring.
Improvement of the modulation method for single-phase transformerless photovoltaic conergy inverter for reactive power injection capability

Conergy power converter is among single-phase transformer-less topologies that have been proposed to mitigate the leakage current problem in photovoltaic (PV) systems. It is an NPC derived structure, which significantly reduces the leakage current and improves the efficiency. Conergy includes fewer switches compared to other single-phase transformer-less topologies. The reactive power generation capability contributes to power quality of the grid. In this paper, the capability of the Conergy inverter to inject reactive current into the grid is investigated. The conventional modulation method is evaluated according to this capability, the leakage current issue, and efficiency. Moreover, two novel modulation methods are proposed enabling the reactive power generation. The advantages of the proposed methods are validated using MATLAB/SIMULINK simulations.
Modulation of Expression of Oxidative Stress Genes of the Intertidal Copepod Tigriopus japonicus after Exposure to Environmental Chemicals

The intertidal copepod Tigriopus japonicus has been recognized as a potential model species for toxicity testing of marine pollutants. In last five years or so sequence information and expression pattern of several genes critical in detoxification, stress, growth and reproduction have been described from T. japonicus. A number of genes, especially those representing antioxidant and detoxification pathways, have potential application as biomarkers in biomonitoring and risk assessment. Many of the environmental chemicals such as trace metals induce oxidative stress. Therefore, biomarkers of oxidative stress have been used in risk assessment and biomonitoring. The expression of over a dozen of genes encoding for antioxidant enzymes have been studied in T. japonicus exposed to prooxidant such hydrogen peroxide, redox cyclinginducing trace metals and endocrine disrupting chemicals (EDCs). Finally, we identified GST-sigma (GSTS) as a potential biomarker gene of oxidative stress. Most of the metals caused upregulation of GSTS. Therefore, GSTS appears to be a potential biomarker of trace metal exposure in T. japonicus. Currently, we are standardizing a 12k oligochip for T. japonicus for study of gene expression profile after exposure to trace metals and EDCs. T. japonicus has already been shown to be a good model for acute toxicity and two generation toxicity testing. Using this microchip we intend to test it for trace metals and endocrine disrupting chemicals (EDCs) and finally use it in the field applications. Additionally, our recent research is also focused on study of mechanism of action of toxic chemicals at molecular level. We have successfully demonstrated utility of T. japonicus in study of chemically-induced cytotoxicity and apoptosis. This brief review highlights the significance of T. japonicus in marine pollution monitoring and risk assessment.
In Search of Good Governance for Asian Family Listed Companies: A Case Study on Hong Kong

Hong Kong (HK) is an international business hub, modern in its outlook embracing globalisation, free markets and technological innovation. The island's former British masters introduced corporate law and governance to a predominately Chinese population. The continued importation and transplantation of Western corporate governance concepts and rules into HK, despite reverting to Chinese rule, have been driven by the demands of international markets. However, many Chinese business operators lack even the understanding of basic company law, partly because these obligations are incompatible with the values and corporate cultures in HK. Many companies in HK are family businesses where Chinese culture is deeply rooted. Yet the cultural dimensions of governance have been largely overlooked or ignored. The recent Asian Financial Crisis in 1997 highlighted the weaknesses of market mechanisms and laws in HK. This does not however mean that corporate governance in HK should be addressed by merely introducing imported good governance practices from Western nations. This article examines the reasons why Western-style governance concepts have not been effective in HK and argues that the underlying principles of governance, especially for family companies, should be based on Asian values.
An Efficient QRD-M Algorithm Using Partial Decision Feedback Detection

This paper presents a reduced-complexity QRD- M algorithm using partial decision feedback (DF) detection. Adaptive QRD-M algorithm obtains the threshold value through the simulation to prune off paths at each stage. However, the proposed algorithm efficiently acquires the threshold value using partial DF detection at each stage. In 4 times 4 V-BLAST system with 16-QAM, the complexity of the proposed algorithm is approximately 50 % lower than that of adaptive QRD-M algorithm at Eb/No = 16 dB. Moreover, the effectiveness of complexity reduction is especially predominant at low signal- to-noise ratio (SNR).
Prenylated flavonoids and dihydrophenanthrenes from the leaves of Epimedium brevicornu and their cytotoxicity against HepG2 cells

Abstract Phytochemical study on the leaves of Epimedium brevicornu finally led to the isolation of four prenylated flavonoids (1–4) and three dihydrophenanthrenes (5–7), of which 1, 2, 5 and 7 were new compounds. The structures of these compounds were established mainly by spectroscopic techniques, including NMR spectroscopy and mass spectrometry. These isolates exhibited the cytotoxic activities against HepG2 cells with the IC50 values of 32.8–87.3 μM.
Variable structure control of nonlinear systems: a new approach

A new approach for the design of variable structure control (VSC) of nonlinear systems is presented. It is based on a new method called the reaching law method, and is complemented by a sliding-mode equivalence technique. They facilitate the design of the system dynamics in all three modes of a VSC system including the sliding, reaching, and steady-state modes. Invariance and robustness properties are discussed. The approach is applied to a robot manipulator to demonstrate its effectiveness. >
Maturation of permanent teeth in Black and Latino children.

The relationship between chronological age and the development of permanent teeth has been investigated according to the method described by Dcmirjian et a! Panoramic radiographs of 1085 children (male and female) of varying ages (2 years to IS years) were evaluated. Only healthy children with full complement of permanent teeth for their chronological age were used in this study. The degree of maturation of each of the several appropriate permanent teeth on the left side of mandible was determined, and dental maturity scores computed for each child. Evaluation of the data demonstrated that all groups in this study (Whites, Blacks and Latinos) had a more advanced maturity score for chronological age than did the French Canadian groups of Demirjian et a1 . In addition, Latino boys and girls had more advanced maturity scores than did White boys and girls of the Chicago sample.