Miracle-dz/UniFAR-FTUs huggingface dataset:
Negotiating Over Banking Secrecy: The Case of Switzerland and the European Union

Over the period 2002 to 2003,Switzerland and the European Union (EU) were engaged in negotiations regarding banking secrecy. The EU's stated goal was for Switzerland to abolish banking secrecy. Switzerland refused and offered to impose a withholding tax on interest income instead. The two parties eventually agreed on the latter solution. We examine the effect of these negotiations on the share prices of four Swiss banks: UBS, Credit Suisse Group (CSG), Julius Baer (Baer), and Vontobel. Overall, investors believe that bank profitability will not be impacted by the imposition of the withholding tax. The event-by-event response of the share prices differs across banks. Whereas the two universal banks (UBS and CSG) primarily react to the threat of sanctions on their EU-based operations, the private banks (Baer and Vontobel) react strongly to events suggesting that banking secrecy might be abolished.
Studies on the lipids of Musca vicina (Macq.) during growth and metamorphosis.

1. The lipid requirements of the larvae of the housefly, Mu8ca vicina have been studied. The only lipid required is contained in the sterol fraction of the wheat-bran medium. 2. This sterol was identified as sitosterol; however, cholesterol, cholesteryl acetate and cholest-4en-3-one were found to produce the same biological activity as sitosterol. Cholestan-3-one, on the other hand, does not replace cholesterol; moreover, it is an antagonist ofthe normal 'active' steroids, inhibiting growth and preventing pupation. 3. The role of the sterol as an agent in larval resistance to bacterial infection, as a pupation factor, and as a promoter of growth is discussed. 4. The experimental rearing method demonstrates that a constant temperature of the medium can accelerate growth and pupation when compared with the usual breeding methods in which fermentation temperatures of the medium are uncontrolled.
A HISTORY OF HOST ASSOCIATIONS AND EVOLUTIONARY DIVERSIFICATION FOR OPHRAELLA (COLEOPTERA: CHRYSOMELIDAE): NEW EVIDENCE FROM MITOCHONDRIAL DNA

A rapidly growing supply of phylogenetic trees has fueled a burst of insights into the ways that phylogenetic data might inform our study of evolution (e.g., Lauder 1990; Wanntorp et al. 1990; Brooks and McLennan 1991; Harvey and Pagel 1991; Swofford and Maddison 1992). One area in which these approaches have proven particularly useful is the study of coevolution (Mitter and Brooks 1983; Brooks 1988; Miller 1991; Mitter et al. 1991; Brooks and McLennan 1993), the cladogenetic and selective influences that ecologically coupled taxa exert on each other through evolutionary time. Those who study the coevolution of herbivorous insects and their host plants have repeatedly noted both the relative host specificity of most herbivore species and the taxonomic conservatism that often characterizes the host affiliations of insect genera and families (Dethier 1954; Ehrlich and Raven 1964; Ward and Spalding 1993). Certain explanations for these patterns can be tested phylogenetically. For example, if herbivore lineages remain strictly associated with their host species over sufficient periods of evolutionary time, vicariance events that isolate populations of the host will also isolate populations of the herbivore. To the extent that these events lead to the formation of new species, this combination of host loyalty and parallel cladogenesis (Benson et al. 1975; Mitter and Brooks 1983; Spencer 1988) can account for both host specificity and host conservatism. If this allopatric cospeciation scenario (Brooks 1979) holds, the phylogenies of host plant taxa and their insect parasites will be at least roughly concordant. Topological contradictions between these trees, however, suggest that herbivore lineages have switched their affinities from one plant group to another subsequent to the diversification of these plants (Jermy 1984; Brooks 1988). To date, most of the handful of pertinent studies (reviewed in Mitter and Farrell 1991) have found evidence for such host shifts, but a few notable exceptions are strongly consistent with the cospeciation model (Farrell and Mitter 1990; B. Farrell in prep.). But if host shifts commonly occur, why do they involve the particular (and often related) plant species that they do, given that selection pressures favoring the use of locally common nonhosts must be omnipresent (Futuyma 1983)? Such conservatism suggests that the spectrum of likely host shifts may be limited by constraints on adaptively relevant genetic variation, perhaps because of the host associations of an her-
Characteristics and publication patterns of theses from a Peruvian medical school.

BACKGROUND Many medical schools require a student thesis before graduation. Publishing results in a peer-reviewed journal could be an indicator of scientific value and acceptability by the scientific community. The publication pattern of theses published by medical students in Peru is unknown. The aim of this study was to assess the characteristics and publication pattern of theses in biomedical-indexed journals conducted by medical students in a university with the highest research output in Peru. METHODS Data from registered theses between 2000 and 2003 were obtained from the university library. Publication of theses in biomedical journals was assessed in 2008 by a search strategy using PubMed, Google Scholar, LILACS, LIPECS and SciELO. RESULTS Four hundred and eighty-two medical theses were registered between 2000 and 2003; 85 (17.6%) were published in biomedical-indexed journals. Of the published theses, 28 (5.8%) were published in MEDLINE-indexed journals, 55 (11.4%) in SciELO-indexed journals, 61 (12.6%) in LILACS-indexed journals and 68 (14.1%) in LIPECS-indexed journals. Most of the published theses (80%) were in Spanish and published in Peruvian journals; and 17 theses (20%) were published in foreign journals (all of them indexed in MEDLINE). In addition, 37 (43.5%) belong primarily to internal medicine, and 24 (28.2%) belong primarily to infectious diseases. Medical students were first authors in 71 (83.5%) of the articles. CONCLUSION In this study, most of the published theses were in Spanish, published in local journals and indexed in LIPECS. The percentage of published theses in biomedical journals at this university is comparable with others coming from developed countries.
The histological and histochemical changes of the rat's liver induced by 5-fluorouracil.

The main histological and histochemical changes in the rat's liver tissue induced by intraperitoneal injection of 5-FU were investigated in this study. Twelve adult female rats were divided into two groups of 6 rats each, group I was given 2 ml/kg body weight of normal saline for 7 consecutive days and served as the control group, while group II was given 20 mg/kg of 5fluorouracil intraperitoneally for 7 consecutive days. Specimens of the liver tissue from the two groups were taken and prepared for light microscopic examination. Results showed the appearance of some histological changes in the5-FU recipient group (group II) compared to the control group (group I) including congestion of central vein, dilatation and congestion of the hepatic sinusoids, vacuolar degeneration of the hepatocytes, loss of normal histological architecture of the liver, in addition to sever fatty changes and apoptosis of the hepatocytes. Histochemical examination of the liver of the treated group revealed a marked decrease in the carbohydrates including glycogen manifested as weak positive reaction to PAS and Best's carmine stains compared to the control group in addition to marked increase in the activity of alkaline phosphatase manifested as a strong reaction to Gomori's alkaline phosphatase stain as compared to the control group. We conclude that 5-fluorouracil has toxic effects on the liver tissue causing vacuolar degeneration of the hepatocytes, sever fatty changes and apoptosis.
The Informative Contribution of the “Virtual Medical Visit” in a New Heart Failure Telemedicine Integrated System

Abstract Introduction: Telemedicine systems consist of collection, transmission, and analysis of biometric data essentially based on instrumental measures. Our goal was to evaluate if information collected from patients has an incremental informative value in automatically rating the patient's health status. Materials and Methods: We present preliminary results of a new telemedicine system (ASCOLTA) obtained by observation of 12 heart failure patients (New York Heart Association Class IIb–III). Instrumental data (electrocardiogram, oxygen saturation level, and respiration rate) were wirelessly collected daily together with clinical data (weight, heart rate, and blood pressure values) and patients' information obtained through a Web-based questionnaire, simulating a virtual medical visit. Health status was independently judged by two blinded cardiologists and by the patient's cardiologist on the basis of 348 daily clinical reports. Random forest classification analysis was applied to 240 complete clinical .
The Eff ects of Business Strategy on Economic Evaluation Techniques of Capital Investment

This paper explains firms’ adoption of economic evaluation techniques according to differences in their business strategy and their business environment using mail survey data. Many recent studies focus only on the discount cash flow (DCF) methods, while our research examines the factors determining the use of non-DCF methods as well as DCF methods, and shows the rationality of their use. We discover that the use of non-DCF methods, such as payback method and accounting rate of return, is rational when the use of DCF methods is not valid. We find that business environment characteristics, such as (1) the complexity of the environment, (2) uncertainty, and (3) automation of the production line, * We would like to thank the participants of the International Symposium on Management Accounting and Control in the Age of Globalization, at Cardiff, and Artie W. Ng (The Hong Kong Polytechnic University) for helpful comments and advice on previous versions of this paper. We also thank Julia Salle Yongue (Hosei University) for her valuable suggestions regarding our mail survey. ** Nobumasa Shimizu: s-nobu@waseda.jp ***Akiko Tamura: atamura@hosei.ac. jp
Why Do Firms Employ Foreigners on Their Top Management Teams? A Multilevel Exploration of Individual and Firm Level Antecedents

In Europe, in particular, the number of foreigners appointed to top management teams has increased significantly over the past decade. However, the question of why some firms elect to employ foreign nationals on their top management teams remains unclear. This study utilizes a multi-level methodology to test the degree to which employment of a foreigner on the top management team is driven by individual level human capital characteristics versus firm level strategic considerations. Results from empirical tests on a sample of Swiss publicly listed companies suggest that degree of international diversification is positively associated with the likelihood of having a foreign executive, whereas human capital characteristics do not explain the propensity to employ a foreigner on the top management team. Further analyses indicate that nationality diversity at the board level, as well as the international experience of the top management team, are possible predictors of the probability of having a foreigner on the top management team.
PERBANDINGAN ANTARA KAP FIRST TIER, KAP SECOND TIER, DAN KAP THIRD TIER DALAM PENERBITAN OPINI AUDIT GOING CONCERN

Penelitian ini bertujuan menganalisis ada tidaknya perbedaan kecenderungan penerbitan opini audit going concern oleh KAP First Tier, KAP Second Tier dan KAP Third Tier. Hasil penelitian yang diperoleh adalah tidak terdapat perbedaan kecenderungan penerbitan opini audit going concern antara KAP First Tier, KAP Second Tier dan KAP Third Tier. Dengan demikian kecenderungan penerbitan opini audit going concern oleh ketiga KAP sama.
Expression of Mycobacterium smegmatisPyrazinamidase in Mycobacterium tuberculosis Confers Hypersensitivity to Pyrazinamide and Related Amides

ABSTRACT A pyrazinamidase (PZase)-deficient pncA mutant ofMycobacterium tuberculosis, constructed by allelic exchange, was used to investigate the effects of heterologous amidase gene expression on the susceptibility of this organism to pyrazinamide (PZA) and related amides. The mutant was highly resistant to PZA (MIC, >2,000 μg/ml), in accordance with the well-established role ofpncA in the PZA susceptibility of M. tuberculosis (A. Scorpio and Y. Zhang, Nat. Med. 2:662–667, 1996). Integration of the pzaA gene encoding the major PZase/nicotinamidase from Mycobacterium smegmatis (H. I. M. Boshoff and V. Mizrahi, J. Bacteriol. 180:5809–5814, 1998) or the M. tuberculosis pncA gene into the pncAmutant complemented its PZase/nicotinamidase defect. In bothpzaA- and pncA-complemented mutant strains, the PZase activity was detected exclusively in the cytoplasm, suggesting an intracellular localization for PzaA and PncA. ThepzaA-complemented strain was hypersensitive to PZA (MIC, ≤10 μg/ml) and nicotinamide (MIC, ≥20 μg/ml) and was also sensitive to benzamide (MIC, 20 μg/ml), unlike the wild-type andpncA-complemented mutant strains, which were highly resistant to this amide (MIC, >500 μg/ml). This finding was consistent with the observation that benzamide is hydrolyzed by PzaA but not by PncA. Overexpression of PzaA also conferred sensitivity to PZA, nicotinamide, and benzamide on M. smegmatis (MIC, 150 μg/ml in all cases) and rendered Escherichia colihypersensitive for growth at low pH.
Motion/force decomposition of redundant manipulator and its application to hybrid impedance control

An approach to resolve the kinematic redundancy and to control the motion/force of redundant manipulators is presented. By defining a proper metric in joint space, minimal parametrization of motion and force controlled subspaces as well as the null motion component is realized. With this formulation, control of both motion/force and internal motion of redundant manipulator can be achieved via a new hybrid impedance control method with inertial decoupling of each space. Some numerical examples are given to demonstrate the performance of the proposed control method.
White matter abnormalities differentiate severe from benign temporal lobe epilepsy

Temporal and extratemporal white matter abnormalities have been identified frequently in patients with refractory mesial temporal lobe epilepsy (rMTLE). However, the identification of potential water diffusion abnormalities in patients with drug‐responsive, benign MTLE (bMTLE) is still missing. The aim of this study was to identify markers of refractoriness in MTLE.
The role of social identity, rationality and anticipation in believable agents

Agents that interact in complex social situations need to take the social context in consideration in order to perform believably. We argue that social identity is an important factor; therefore, agents should incorporate social identity theory in their behaviour, which implies the ability to categorize others (and themselves) into social groups. In addition, social situations often present social dilemmas with expected rational choices. Social identity may influence the agent to deviate from the rational choice. However, in some situations the rational choice may be the expected, and believable, behaviour. In fact, we argue that finding the dynamics between the social bias induced by social identity and the rational motivation is one of the challenges of building believable agents. In all this, anticipation takes an important role, as it is important to understand the others to cope well with a social situation.
Complex scientific applications made fault-tolerant with the sparse grid combination technique

Ultra-large–scale simulations via solving partial differential equations (PDEs) require very large computational systems for their timely solution. Studies shown the rate of failure grows with the system size, and these trends are likely to worsen in future machines. Thus, as systems, and the problems solved on them, continue to grow, the ability to survive failures is becoming a critical aspect of algorithm development. The sparse grid combination technique (SGCT) which is a cost-effective method for solving higher dimensional PDEs can be easily modified to provide algorithm-based fault tolerance. In this article, we describe how the SGCT can produce fault-tolerant versions of the Gyrokinetic Electromagnetic Numerical Experiment plasma application, Taxila Lattice Boltzmann Method application, and Solid Fuel Ignition application. We use an alternate component grid combination formula by adding some redundancy on the SGCT to recover data from lost processes. User-level failure mitigation (ULFM) message passing interface (MPI) is used to recover the processes, and our implementation is robust over multiple failures and recovery (processes and nodes). An acceptable degree of modification of the applications is required. Results using the 2-D SGCT show competitive execution times with acceptable error (within 0.1% to 1.0%), compared to the same simulation with a single full resolution grid. The benefits improve when the 3-D SGCT is used. Experiments show the applications ability to successfully recover from multiple failures, and applying multiple SGCT reduces the computed solution error. Process recovery via ULFM MPI increases from approximately 1.5 sec at 64 cores to approximately 5 sec at 2048 cores for a one-off failure. This compares applications’ built-in checkpointing with job restart in conjunction with the classical SGCT on failure, which have overheads four times as large for a single failure, excluding the recomputation overhead. An analysis for a long-running application considering recomputation times indicates a reduction in overhead of over an order of magnitude.
Application of Balanced Score Card (BSC), Strategy Map and Key Performance Indicators (KPI) -for an Engineering college in Oman

800x600 Key performance Indicators (KPIs) provide parameters for measuring the quality and standards of performance for any organization. For educational institutes, performance measurement becomes more complex as the stakeholders pan from students/parents to staff, management the employers and includes even the proximate society. The identification and selection of KPIs, therefore, should be preceded by setting of Goals and Strategies by the Management of the college/University. Further, careful consideration in applying the concepts of Balanced Score Card(BSC) and Strategy Map are of critical importance so that the final structure of KPIs become meaningful and meets the expectations of the stakeholders. In this paper, the concepts BSC and Strategy Map are applied to an Engineering College in the Sultanate of Oman and the selection of KPIs are illustrated with examples. Normal 0 false false false EN-US X-NONE X-NONE
The evaluation of 1130 fine-needle aspiration biopsy results from the thyroid glands

1 Namik Kemal University Department of Radiology, Tekirdag, Turkey 2 Numune Teaching and Research Hospital Department of Radiology, Adana, Turkey 3 Adiyaman University Department of Radiology, Adiyaman, Turkey 4 Mersin University Department of Radiology, Mersin, Turkey *Corresponding Author’s E-Mail: bozkurtgulek@yahoo.com Tel: +90-533-435-4686 Fine-Needle Aspiration Biopsy (FNAB) is the most-widely used procedure for the pathological diagnosis of nodules of the thyroid gland. FNAB is a very practical and cheap means of understanding the nature of these nodules to help the clinician in the therapy process, whether it be medical or surgical. During this study, 1130 nodules located at the thyroid glands of 899 patients were biopsied by means of FNAB, and their pathological results were evaluated. The data which came out from this study possesses valuable clues to the understanding of the nature of these nodules, and is being presented in this article.
An Assessment of Electronic Information Transfer in B2B Supply-Channel Relationships

The basic premise of the extant literature related to electronic integration has been that the higher the integration, the higher will be the organizational performance. However, excessive electronic integration can be dysfunctional too. We make a conceptual argument that more is not always better and that the fit between contextual factors and electronic information sharing should be achieved to seek optimal channel performance. We empirically examine the fit between electronic information transfer (EIT) and contextual factors of a supply channel, our specific contribution being the assessment of fit in terms of multivariate congruence. The data required for this field study was collected from 124 managers/buyers responsible for supplier relationships in six multinational enterprises in two different industries (automobile and heavy shipbuilding) headquartered in Korea. The results ratify our hypothesis that multivariate congruence between EIT components and supply-channel contextual factors indeed exists. Follow-up drill-down analysis indicates that the monitoring component of EIT has a significant influence on demand uncertainty, and complexity-in-use is influenced by the coordination aspect of EIT. However, both the coordination and monitoring aspects of EIT are significantly relevant to interdependence of partners in a supply channel. A post hoc exploratory analysis suggests that the supply-channel performance is influenced by the fit between the contextual factors and the channel design factors. An inference of practical value that emerges from our findings is that more or less electronic integration is not the real issue. What is critical is the fit between supply-channel context and the level of electronic integration.
A New Mechanism for Service Recovery Technology by using Recovering Service ’ s Data

Service recovery technology is an important constituent part of the emergency response technologies. The service recovery goal is to build a technology system of service recovery focusing on the survival of information system services. By analyzing the relationship between service and data, we present a service recovery mechanism by recovering service’s data. We introduce a third party service monitor to monitor the state changes of the service, design the data recovery model, and give an example of quick data recovery. At Last we present a prototype system of service recovery; the experimental results toward the prototype system show that the mechanism which designed by us can greatly improve the service recovery efficiency and it can meet the timeliness requirements of the information service.