Miracle-dz/UniFAR-FTUs huggingface dataset:
Capital Gains Taxes, Irreversible Investment, and Capital Structure

This paper studies the corporate policy distortions caused by realization-based capital gains taxation at the personal level in a dynamic trade-off theory model. The Lock-in effect of embedded capital gains creates severe conflicts of interest between incumbent and new investors. The firm's optimal policy exhibits path-dependency and non-stationarity, since the taxe basis of the firm's owners is a valuable conditioning variable for corporate decisions. Ex-ante identical firms follow very different investment and financial policies depending on their stock price evolution. Firms delay irreversible investment further the lower tax basis of their owners falls. The reason is the investment hedge provided by personal tax loss offsets weakens as investors reset their basis. Capital gains taxation also creates incentives to time equitzy issues. Firms employ more equity in their capital structure the higher the stock price-to-basis ratio, since locked-in investors with out-of-the-money tax timing options value the firm less than the market. The value gain from conditioning on the owner's tax basis is substantial. Using simulated data I show the combined effects are consistent with recent empirical evidence on the relation between leverage, Tobin's Q, and past performance.
Redes eletrônicas de informação em aglomerações produtivas: aspectos do processo de difusão

The paper discusses the diffusion of electronic networks of information in productive agglomerations. The starting point is a short revision of the literature on the diffusion of technological innovations in organizations. An important outcome is that the diffusion of innovations is deeply influenced by aspects connected to the technology and the specific context where it is introduced. On the other hand, the characteristics of the productive territories and the electronic networks are presented as an interrelated phenomenon. After that, the logic of the diffusion of TICs in organizations is discussed for the case of the territories and, in conclusion, some factors that can shape the diffusion process of the electronic networks in productive agglomerations are identified and discussed. Palavras-chave: redes eletrônicas, aglomerações produtivas, desenvolvimento local, tecnologias de informação e comunicação
Capturing and (re)interpreting complexity in multi‐firm disruptive product innovations

Purpose – This case study research report aims to include collecting additional field interviews with the original and additional executives participating in the original case study (on the Zaplet software applications firm) to enhance the interpretations by the original case study investigators as well as add‐in downstream events occurring after the original report. The focus of the study is to increase descriptive knowledge and understanding of innovation and diffusion processes in developing high‐tech disruptive software technologies.Design/methodology/approach – The study includes an application of the long‐interview method and reinterpretation of original case data along with preparing and interpreting decision system analysis and chronological maps.Findings – The reinterpretation and expansion of the original case study illustrate dramatic revisions in plans and implementing new applications following positive and negative responses by third‐parties and lead‐user customers to alpha and beta designs.
Management of Enterprise Information Systems: call for a new technology landscape framework

Standardised Enterprise Information Systems (EIS) are increasingly setting the agenda and the pace for the development of many organisations. Organisations are required not only to establish effective business processes but also to accommodate for changing business conditions. The vendors are offering a new generation of EIS aimed outside of the organisation, and companies are rapidly adopting these systems. The paper argues that a new EIS landscape is emerging. The research methodology applied is a review of the findings from four previous studies and the lessons learned from EIS transformation cases. This paper discusses future challenges for research on EIS, and it concludes that the EIS industry has a significant and increasing impact on enterprises due to the EIS enabled transformation of the business. Consequently, continued management of EIS after going-live is required, but most important, EIS research needs to refocus on the EIS technology landscape and embrace this new challenge.
Symposium: The genetics of various constitutional defects.

OUR three speakers this afternoon will deal with superficially quite unrelated topics. However, it appears to me that there is at least one thread of partial continuity running through these presentations. The term "constitution" which appears in the title of this Symposium is a very loosely used word. It is usually stretched to include the sum total of the intrinsic or innate properties of the human organism, and as such becomes a catch-all term suffering from am-biguity. Strenuous efforts have been made to determine whether the constitution of those who develop, for example, diabetes, differs in any measurable way-to the poor extent that we can now define constitution-from the constitution of those who develop, for example, hypertension. These attempts have met with a certain measure of success, but it must be admitted that references to the "hypertensive," the "ulcerous," or the "diabetic" constitution leave much to the imagination.
Approche matricielle de l'opérateur de propagation des ondes ultrasonores en milieu diffusant aléatoire. (Ultrasonic wave propagation in random media under a matrix-operator approach)

Cette these etudie les proprietes de l'operateur de propagation des ondes ultrasonores en milieu aleatoire. Le dispositif experimental consiste en un reseau multi-elements place en vis-a-vis d'un milieu desordonne. L'operateur de propagation est donne par la matrice des reponses inter-elements mesurees entre chaque couple de transducteurs. En s'appuyant sur la theorie des matrices aleatoires, le comportement statistique de cet operateur a ete etudie en regime de diffusion simple et multiple. Une coherence deterministe des signaux est ainsi mise en evidence en regime de diffusion simple, coherence qui disparait des que la diffusion multiple predomine. Cette difference de comportement a permis la mise au point d'un radar intelligent separant les echos simplement et multiplement diffuses. On peut ainsi extraire l'echo direct d'une cible echogene enfouie dans un milieu hautement diffusant, bien que ce dernier soit source de diffusion multiple et d'aberration. Une deuxieme approche consiste, au contraire, a extraire une contribution de diffusion multiple noyee dans une contribution de diffusion simple largement predominante. L'etude de l'intensite multiplement diffusee permet de mesurer des parametres de transport (p.ex. la constante de diffusion D) caracterisant la propagation de l'onde multiplement diffusee. Un passage en champ lointain (ondes planes) permet d'obtenir une mesure fiable de D en etudiant le cone de retrodiffusion coherente. Un passage en champ proche, via l'utilisation de faisceaux gaussiens, permet d'effectuer des mesures locales de D en etudiant la croissance du halo diffusif. Cette approche a ete appliquee au cas de l'os trabeculaire humain autour de 3 MHz.
Patients' and therapists' shared and unique views of the therapeutic alliance: an investigation using confirmatory factor analysis in a nested design.

The characteristically large general factor found in measures of the therapeutic alliance was analyzed by use of confirmatory factor analysis (CFA) in a nested design. Ratings by 38 therapists and their 144 patients on the California Psychotherapy Alliance Scales (CALPAS), the Revised Penn Helping Alliance Questionnaire (HAQ-R), and the Working Alliance Inventory (WAI) were adjusted for therapist effects. A set of models for patient and therapist ratings was tested with CFA, and a 3-factor model was confirmed, chi 2(4) = 7.19, p > . 13; GFI = . 98; RMSR = . 02; CFI = 1.0. A shared-view factor (best represented by HAQ-R) accounted for 44% of patients' and 27% of therapists' variance. Unique factors (best represented by WAI) accounted for 56% of therapists' and 43% of patients' variance. Patient views split between HAQ (helpfulness) and WAI (goals, tasks) factors; The WAI factor was most expressive of therapist views. Patients and therapists tended to agree on helpfulness and on therapist clarity about goals and tasks. A multimeasure approach to alliance assessment is recommended.
COMPETITIVE STOCK-REPLENISHMENT POLICIES IN A TWO-STAGE SUPPLY CHAIN

We investigate stock-replenishment problem in a one-warehouse-n-retailer supply chain, in which warehouse supplies single product to n-retailers. When supply chain is designed to gain optimal system cost, some firms intend to deviate the agreement to maximize their profit, and such kind of deviation may cause supply chain inefficiency. In this paper, game theory is used as a tool to balance profit among retailers. When retailers replenish their stock in a Nash Equilibrium, each can maximize own profit while pondering other retailers. Mathematical model for this n-retailer game is constructed. And at last, we prove that there exists at least one equilibrium in this game.
A bandwidth efficient constant envelope modulation with binary convolutional coding

This paper demonstrates the application of binary convolutional coding applied to the bandwidth efficient, constant envelope modulation developed by Resnikoff and Tigerman. The modulation waveform and phase form are presented with the corresponding bit error performance expression for uncoded M-ary modulation. Probability of information bit error performance analysis is provided for M-ary modulation with binary convolutional coding with hard and soft decision Viterbi decoding. Expected performance bounds and coding gains are determined using the probability of information bit error performance analysis for M = 8 modulation with rate 1/3 binary convolutional codes, and are validated by numerical simulations. Near optimum path metrics are devised for M-ary modulation with binary convolutional codes with soft decision decoding.
Protein-losing enteropathy and premature ovarian failure in a young woman with systemic lupus erythematosus

Protein-losing enteropathy (PLE) and autoimmune oophoritis are unusual manifestations of systemic lupus erythematosus (SLE). Autoimmune oophoritis may result in menstrual disturbance and spontaneous premature ovarian failure. However, there is no validated examination to confirm the diagnosis and it is easily neglected in patients with ovarian insufficiency. A 31-year-old woman with SLE presented with PLE and autoimmune oophoritis during the long course of flares and remissions in her lupus activity. The synchronism implied the association between the two. Moreover, both conditions simultaneously had a good response to cyclosporine A (CsA) therapy.
The Retrieval of Ice Water Content from Radar Reflectivity Factor and Temperature and Its Use in Evaluating a Mesoscale Model

Abstract Ice clouds are an important yet largely unvalidated component of weather forecasting and climate models, but radar offers the potential to provide the necessary data to evaluate them. First in this paper, coordinated aircraft in situ measurements and scans by a 3-GHz radar are presented, demonstrating that, for stratiform midlatitude ice clouds, radar reflectivity in the Rayleigh-scattering regime may be reliably calculated from aircraft size spectra if the “Brown and Francis” mass–size relationship is used. The comparisons spanned radar reflectivity values from −15 to +20 dBZ, ice water contents (IWCs) from 0.01 to 0.4 g m−3, and median volumetric diameters between 0.2 and 3 mm. In mixed-phase conditions the agreement is much poorer because of the higher-density ice particles present. A large midlatitude aircraft dataset is then used to derive expressions that relate radar reflectivity and temperature to ice water content and visible extinction coefficient. The analysis is an advance over previo.
Genes encoded on a cyanobacterial plasmid are transcriptionally regulated by sulfur availability and CysR

A cyanobacterial sulfur-regulated gene (cysR), which encodes a protein with similarity to the Crp family of prokaryotic regulatory proteins, has recently been isolated and characterized. Polyacrylamide gel electrophoresis of periplasmic protein extracts reveals that a cysR mutant fails to synthesize a 36-kDa polypeptide that is normally induced in wild-type cells that have been grown under sulfur-deficient conditions. The amino-terminal sequence of this protein was obtained, and a synthetic oligonucleotide was used to isolated a clone containing a 1.9-kb NruI-KpnI fragment from a Synechococcus sp. strain PCC 7942 genomic library. RNA blot analysis indicates that this fragment encodes a transcript that is detectable in wild-type but not cysR mutant cells that have been starved for sulfur. DNA blot analysis revealed that the 1.9-kb NruI-KpnI fragment is contained within the Ba4 BamHI fragment of the endogenous 50-kb plasmid pANL. RNA blot studies indicate that the accumulation of a large number of pANL transcripts is regulated by sulfur levels and CysR. DNA sequence analysis confirmed that the gene encoding the sulfur-regulated 36-kDa periplasmic protein is encoded on the Ba4 fragment of pANL. The sequence of the 36-kDa protein displays sequence similarity to the enzyme catalase, and two downstream proteins exhibit 25 and 62% identity to a subunit of a P-type ATPase complex involved in Mg2+ transport and a chromate resistance determinant, respectively. Surprisingly, a strain in which the putative chromate resistance gene was interrupted by a drug resistance marker exhibited increased resistance to chromate when grown in media containing low sulfate concentrations. The possible role of this protein in the acclimation of cyanobacteria to conditions of low sulfur availability is discussed.
Measuring the Multinationalization Process of Manpower Management in World Wide Firms.

The purpose of this paper has been (1) to introduce our evaluative concepts and tools; (2) to describe how these concepts and tools have been used in two major multinational companies; and (3) to raise some hypotheses based on our initial MMP findings. The conceptual framework employed follows from the maturation of multinationally interested companies through distinctive states of mind as regards international business. These stages, identified by Howard V. Perlmutter, are ethonocentrism, polycentrism, and geocentrism. Our methodology relates these distinguishable attitudes to key manpower decision areas confronting international managers. Present and suggested levels of multinationalization are determined; advantages and disadvantages of each strategy compared; recommendations For Change solicited. Through Multinationalizational Gap Analysis (MGA), we are then able to move the organization to preferred personnel policies by focusing on high priority decision areas. Finally, strategic action areas and ob.
A bridgeless hybrid-resonant PWM zero voltage switching boost AC-DC power factor corrected converter

This paper presents a new bridgeless zero-voltage switching (ZVS) ac-dc boost power factor corrected converter for application in power supplies and battery chargers. This converter utilizes standard average-current-mode control while operating in both pulse-width-modulation (PWM) mode and resonant mode each switching cycle. This modulation technique can be referred to as hybrid-resonant PWM (HRPWM). The PWM switches of the proposed converter can be driven with the same PWM signal, so extra circuitry is not required to sense the positive or negative line-cycle operation. The proposed converter realizes ZVS for the main and auxiliary switches which nearly eliminates all switching losses and enables improved efficiency. The resonant operation provides controlled di/dt turn-off of the output diodes which reduces the reverse recovery losses and electromagnetic interference (EMI). Detailed operation of the proposed converter is provided, along with a stress analysis of the circuit components, and a design methodology to select the resonant components. Finally experimental results are shown for a prototype unit converting a universal ac input to a 650W, 400 V dc output, operating at 70 kHz switching frequency.
Psychological Stress and Cytokine Production in Multiple Sclerosis

Objective: Psychological variables such as perceived stress appear to play a role in symptom onset or disease exacerbation in multiple sclerosis (MS). The authors sought to determine if perceived stress is indeed associated with the expression of pro-inflammatory cytokines and disease symptoms in individuals with MS. To do so, the authors examined the relationships among disease symptomatology, perceived stress, and cytokine production from peripheral blood mononuclear cells in 42 outpatients with MS and 36 normative controls. Method: The authors drew peripheral blood from all subjects prior to the completion of a series of psychological instruments. The authors measured stress using the Perceived Stress scale and negative mood with the Profile of Mood States. Disease symptoms were measured using the Multiple Sclerosis Symptom Checklist. Cytokine production was induced separately by lipopolysaccharide and a combination of phytohemagglutinin and phorbol-12-myristate-13-acetate. Results: In MS subjects, the induced production of interleukin (IL)-6 and IL-10 positively correlated with psychological stress, mood disturbance, and disease symptomatology. In contrast, psychological stress in control subjects significantly correlated with level of tumor necrosis factor-alpha (TNF-α), and mood disturbance correlated with levels of TNF-α and interferon-gamma. As well, compared to controls, MS subjects exhibited a significant fourfold increase in the production of IL-12. Conclusion: There is, in those with MS, a pattern of IL-6 and IL-10 production that correlates significantly with perceived stress and disease symptomatology.
GMRESR: a family of nested GMRES methods

Recently Eirola and Nevanlinna have proposed an iterativ<: solution method for unsymmetric linear systems, in which the preconditioner is updated from step to step. Following their ideas we suggest variants of GMRES, in which a preconditioner is constructed per it<:ration st<:p by a suitable approximation process, e.g., by GMRES itself. Our numerical experimenb indicate that this may lead to considerable savings in CPU-timc and memory requirements in typical CFD applications.
Implementation of pressure ulcer prevention best practice recommendations in acute care: an observational study

Pressure ulcers are a common but preventable problem in hospitals. Implementation of best practice guideline recommendations can prevent ulcers from occurring. This 9‐year cohort study reports prevalence data from point prevalence surveys during the observation period, and three practice metrics to assess implementation of best practice guideline recommendations: (i) nurse compliance with use of a validated pressure ulcer risk assessment and intervention checklist; (ii) accuracy of risk assessment scoring in usual‐care nurses and experienced injury prevention nurses; and (iii) use of pressure ulcer prevention strategies. The prevalence of hospital‐acquired pressure ulcers decreased following implementation of an evidence‐based prevention programme from 12·6% (2 years preprogramme implementation) to 2·6% (6 years postprogramme implementation) (P < 0·001). Audits between 2003 and 2011 of 4368 patient medical records identified compliance with pressure ulcer prevention documentation according to best practice guidelines was high (>84%). A sample of 270 patients formed the sample for the study of risk assessment scoring accuracy and use of prevention strategies. It was found usual‐care nurses under‐estimated patients' risk of pressure ulcer development and under‐utilised prevention strategies compared with experienced injury prevention nurses. Despite a significant reduction in prevalence of hospital‐acquired pressure ulcers and high documentation compliance, use of prevention strategies could further be improved to achieve better patient outcomes. Barriers to the use of prevention strategies by nurses in the acute hospital setting require further examination. This study provides important insights into the knowledge translation of pressure ulcer prevention best practice guideline recommendations at The Northern Hospital.
Novel fluorescence resonance energy transfer‐based reporter reveals differential calcineurin activation in neonatal and adult cardiomyocytes

Novel fluorescence resonance energy transfer‐based genetically encoded reporters of calcineurin are constructed by fusing the two subunits of calcineurin with P2A‐based linkers retaining the expected native conformation of calcineurin. Calcineurin reporters display robust responses to calcium transients in HEK293 cells. The sensor responses are correlated with NFATc1 translocation dynamics in HEK293 cells. The sensors are uniformly distributed in neonatal myocytes and respond efficiently to single electrically evoked calcium transients and show cumulative activation at frequencies of 0.5 and 1 Hz. In adult myocytes, the calcineurin sensors appear to be localized to the cardiac z‐lines, and respond to cumulative calcium transients at frequencies of 0.5 and 1 Hz.
Benefits and Limitations of Self-Monitoring of Blood Glucose

Self-monitoring of blood glucose (SMBG) provides significant benefits to patients with diabetes and their healthcare providers. SMBG is increasingly recognized as an integral part of intensive therapy for all forms of diabetes. This article discusses the clinical utility of SMBG in type 1 (T1DM) and type 2 diabetes (T2DM) and looks at the relationship between SMBG and improved overall glycemic control as measured by A1c.
The evolution of benchmarking in UK local authorities

Explores issues surrounding the recent evolution of benchmarking in the UK public sector with particular regard to local authorities. Argues that what is being done in the name of benchmarking in UK local authorities is fundamentally different to the current understanding of benchmarking practice in the private sector. Despite these differences, and somewhat ironically, the development of benchmarking in the public sector pre‐dates its popularity in the private sector. In the public sector, benchmarking is frequently in response to central government requirements, or is used for defensive reasons rather than striving for performance gains. These themes are captured in two new benchmarking typologies: compulsory and voluntary models of benchmarking. Concludes that: the reasons for benchmarking in the public sector are confused; pressures for accountability in the public sector may militate against real performance improvement; and an appropriate balance between the use of benchmarking for control and improvement purposes is yet to be achieved.