Miracle-dz/UniFAR-FTUs huggingface dataset:
Rationales for Corporate Risk Management - A Critical Literature Review

This paper describes theoretical motivations for corporate risk management activities and empirical evidence provided by different scholars on such rationales. These theoretical considerations can be extended also to the new risk management practices such as enterprise risk management. Based on modern financial theory’s assumption that markets are perfectly efficient, organizations should not implement risk management practices since they cannot contribute to add firm value. However, in the presence of market imperfections, risk management, stabilizing firm’s earnings, can benefit companies in the following manners: reducing transaction costs especially the expected costs of bankruptcy, lowering corporate taxes, aligning financing and investment policies and reducing costs associated with agency problems and asymmetric information.
Identification of DNA-dependent Protein Kinase as a Cofactor for the Forkhead Transcription Factor FoxA2*

Forkhead factors are important regulators of animal development and homeostasis. They are among the earliest to bind quiescent genes, which they activate in conjunction with other transcription factors. Many liver-specific genes are under the control of FoxA2, a liver-enriched forkhead protein. Here we confirmed by chromatin immunoprecipitation that FoxA2 is one of the factors bound to the promoter-proximal enhancer of the gene encoding apolipoprotein AI (a component of high density lipoprotein) and that it functions in synergy with the nuclear receptor hepatocyte nuclear factor-4α. Furthermore, toward identifying additional cofactors that could potentially regulate FoxA2 activity, we identified DNA-de pend ent protein kinase (DNA-PK) as a FoxA2-associated factor upon affinity purification of epitope-tagged FoxA2. We show that FoxA2, found to be a phosphoprotein in vivo, is also an efficient substrate for DNA-PK, which targets serine 283. This residue is contained within a conserved serine-glutamine phos pho ryl a tion signal for DNA-PK, located within the C-terminal third of the polypeptide, just distal to its winged-helix DNA binding domain. We establish that this residue is critical for FoxA2 function because FoxA2 bearing a mutation at this site is severely compromised in its ability to activate a reporter gene under the control of its cognate DNA-binding site (apoAI site B). Complementary experiments rule out that this mutation compromises the ability of FoxA2 to either translocate to the nucleus or to bind site B. We therefore conclude that DNA-PK-de pend ent phos pho ryl a tion of FoxA2 plays a critical role in its transcriptional activation function per se.
Peer‐assisted versus faculty staff‐led skills laboratory training: a randomised controlled trial

Objectives Although peer‐assisted learning (PAL) is widely employed throughout medical education, its effectiveness for training in technical procedures in skills laboratories has been subject to little systematic investigation. We conducted a prospective, randomised trial to evaluate the hypotheses that PAL is effective in technical skills training in a skills laboratory setting, and PAL is as effective as faculty staff‐led training.
[Injectable contraceptive, DMPA, serum HDL cholesterol and heart infarct].

In 23 women who had used the injectable contraceptive depot medroxyprogesterone acetate (DMPA) for at least 1 year, the mean serum high-density lipoprotein cholesterol (HDL-C) level was distinctly lower than in 23 women carrying an IUD. The high serum DMPA levels during the 1st few weeks after a subsequent DMPA injection, and the low levels 12 weeks after the injection were found to be associated with the same (low) serum HDL-C level. For this reason, a fall in the serum HDL-C level in DMPA users is probably not a direct effect of the DMPA, but rather an indirect effect of the diminished production of endogenous estrogens in the ovaries of DMPA users. Though the investigation does not justify definite conclusions, it appears advisable not to prescribe DMPA to women with an increased risk of atherosclerosis and myocardial infarction. (author's)
Enhancing customer shopping experience in malls of emerging countries – the “Mauritius” experience

Purpose – The paper aims to explore the contributing factors impacting on shopping experiences of customers in Mauritius. It also seeks to investigate the relative significance of these factors in predicting the willingness of customers to visit shopping malls of Mauritius.Design/methodology/approach – The paper applies the data reduction technique using exploratory factor analysis on a sample of 600 respondents drawn from 23 shopping malls and shopping centres across Mauritius and condenses a set of 33 mall attributes into a list of six comprehensible dimensions about shopping experience. The multiple regression analysis was also conducted to investigate the importance of the six shopping experience dimensions in influencing the behavioural intentions of customers to visit shopping malls of Mauritius in future.Findings – The factor analysis identified that customers visualise shopping experience as a combination of six factors: “provision of childcare facilities”, “health and wellness events”, “entertain.
Modelling causal relationships between employee perceptions of manager’s leadership behaviour, satisfaction with HR practices, and organisational performance: the case of Greece

This paper tests reverse causality between employee perceptions of manager’s leadership behaviour and organisational performance, through the intervening steps of employee satisfaction with HR practices and the employee attitudes of organisational commitment and job satisfaction, which is still relatively untested in a non-US/UK context such as Greece. Structural equation modelling was used to survey data from 97 Greek organisations (manufacturing, services, trade) and 689 responses from three groups of employees (senior managers, middle managers, other employees), to examine causal inferences. The study finds that leadership behaviour and HRM processes comprise two linked drivers that through organisational commitment and job satisfaction, improve organisational performance, which constitutes an indispensable condition in the reverse causality process of the relationship. The findings have implications for practitioners seeking to design HR practices and shape managerial activities that are viewed as strategies for improving organisational performance through organisational commitment and job satisfaction.
Performance Indicators in Distribution

Recently, several developments have led to the necessity for more control of the distribution process in terms of effectiveness and efficiency. Not only has the distribution element of total product costs increased significantly, but also distribution has become more important in fulfilling customer service. This paper presents a means to achieve better control of distribution by the use of a control system, using performance indicators comprising four hierarchical decision levels. Suggestions for making a suitable choice of performance indicators are presented.
Service provider training programs at odds with customer requirements in five‐star hotels

Service providers are recognizing the importance of customer service and are investing considerable amounts of effort, time and other resources into training programs to improve customer service. Customers, on the other hand, are demanding greater levels of service. The importance of customer expectations of service quality has been acknowledged. However, there are relatively few studies which address the extent to which customer expectations of service quality and their subsequent assessment of the service compares with that of the service providers and even fewer which try to redress the issue through training programs. Builds on the existing literature and reports the results of a three‐phased study which investigates the mismatch between customers’ and employees’ assessments of service in five‐star hotels. Concludes with practical implications and recommendations for service provider training programs.
Amplitude demodulation based on synchronized sampling by a PLL circuit

In this paper, we present a new radio frequency receiver dedicated for avionic signals which can be used for distance measuring and air control traffic system. The designed system, based on the direct radio frequency sampling approach, uses a smart sampling to digitize and demodulate the received signal at the same time. The presented design is composed of a Phase-Locked Loop and a Delta-Sigma modulator and integrated in a 130 nm CMOS technology. Matlab simulations demonstrate the sensitivity of the system to the jitter and its effect on reliability. Using circuit simulation under Cadence environment, we have proved that our design achieved the expected demodulation performance with a low clock jitter.
What Do We Know About the Capital Structure of Privately Held Firms? Evidence from the Surveys of Small Business Finance

This study examines the capital-structure decisions of privately held US firms using data from four nationally representative surveys conducted from 1987 to 2003. Book-value firm leverage, as measured by either the ratio of total loans to total assets or the ratio of total liabilities to total assets, is negatively related to firm age and minority ownership; and is positively related to industry median leverage, the corporate legal form of organization, and to the number of banking relationships. In general, these results provide mixed support for both the Pecking-Order and Trade-Off theories of capital structure. What do we know about the capital structure of privately held US firms? The answer is “not much,” as almost all existing empirical studies of the capital structure of US firms have relied upon Compustat data for large corporations with publicly traded securities. 1 Although such large, publicly traded corporations hold the vast majority of business assets, they account for only a small fraction of the number of business entities. In the United States, for example, there are fewer than 10,000 firms that issue publicly traded securities, yet according to the US Internal Revenue Service, there were approximately 30 million small businesses as of
Randomized double-blind study of immunoprophylaxis with basiliximab, a chimeric anti-interleukin-2 receptor monoclonal antibody, in combination with mycophenolate mofetil-containing triple therapy in renal transplantation.

BACKGROUND Acute rejection remains a major problem in renal transplantation. Immunoprophylaxis with basiliximab (Simulect) has achieved significant reductions in acute rejection episodes in renal allograft recipients receiving dual immunosuppression. This study explored the tolerability and cumulative benefit of combining basiliximab with triple-drug therapy-cyclosporine (USP Modified, Neoral), mycophenolate mofetil, and steroids. METHODS In a randomized, double-blind, placebo-controlled, multicenter study, 123 kidney transplant recipients received either basiliximab at 20 mg before transplantation (day 0) and 20 mg on day 4 (n=59), or placebo (n=64). All received triple-drug immunosuppression and were followed for 6 months. RESULTS Tolerability of basiliximab was equivalent to placebo, with no increase in serious adverse events, infection, malignancy, or posttransplant lymphoproliferative disorder. At 6 months, there were trends in favor of basiliximab over placebo in the incidences of first biopsy-confirmed acute rejection (15.3% vs. 26.6%, P=NS) and of acute rejection treated with antibody (5.1% vs. 15.6%, P=NS). Kaplan-Meier estimates at 4 weeks and 6 months were significantly in favor of basiliximab treatment for first acute rejection, biopsy-confirmed rejection, rejection episodes treated with antibody therapy, and treatment failure. Renal function improved more rapidly in the basiliximab group, with mean creatinine clearance at week 2 being 54.7 mL/min versus 43.2 mL/min for placebo (P=0.034). At 12 months, patient survival was 100% in both groups; graft survival was 94.9% with basiliximab and 92.2% with placebo. CONCLUSIONS Basiliximab immunoprophylaxis is safe, well tolerated, and shows a trend toward reduction in number of acute rejection episodes in renal transplant patients receiving cyclosporine, mycophenolate mofetil, and steroids.
The anaerobic pathogen Clostridium perfringens can escape the phagosome of macrophages under aerobic conditions

Clostridium perfringens is the most common cause of gas gangrene (clostridial myonecrosis), a disease that begins when ischaemic tissues become contaminated with C. perfringens vegetative cells or spores. An aerotolerant anaerobe, C. perfringens quickly multiplies in ischaemic tissues and spreads to healthy areas, leading to a high level of morbidity and mortality. As a species, the bacterium can synthesize 13 different toxins, and these are thought to be the major virulence factors of the disease. However, we present evidence here that C. perfringens can also persist inside macrophages, under aerobic conditions, by escaping the phagosome into the cytoplasm. C. perfringens was not killed by the cells of a clone (J774‐33) of the macrophage‐like murine cell line J774A.1 under aerobic or anaerobic conditions, whereas the non‐pathogenic bacterium Bacillus subtilis was killed by J774‐33 cells under both conditions. Electron microscopy images showed that C. perfringens cells were intact and resided mostly in the cytoplasm of J774‐33 cells, whereas B. subtilis was in the phagosome. Immunofluorescence microscopy showed that intracellular C. perfringens bacteria failed to co‐localize with the late endosome‐lysosomal marker glycoprotein LAMP‐1, whereas B. subtilis did co‐localize with LAMP‐1. C. perfringens also appeared to escape the phagosome of both activated and unactivated mouse peritoneal macrophages, but not as efficiently as was seen with the J774‐33 cell line. In addition, cytochalasin D was used to show that phagocytosis of C. perfringens was dependent on actin polymerization and that the bacteria attach to J774‐33 cells at distinct areas of the cell membrane. We propose that the ability to escape the phagosome and persist inside macrophages is an important factor in the early stages of a gangrene infection, when bacterial numbers are low and phagocytic cells are present.
The molecular evolution of surgical oncology

Gastrointestinal stromal tumors (GISTs) are the most common mesenchymal tumors of the gastrointestinal tract. For many years, GISTs were regarded as smooth muscle tumors and often misclassified as leiomyomas or leiomyosarcomas. With regard to the latter diagnosis, the treatment of advanced ‘‘leiomyosarcomas’’ was associated with dismal results utilizing various chemotherapy regimens. Subsequent electron microscopy and immunohistochemical staining reveal that GISTs do not have features of smooth muscle tumors. It is now known that the vast majority of GISTs express the oncogene, KIT, which is not the case for leiomyomas or leiomyosarcomas. It turned out that mutations in KIT were instrumental in the pathogenesis of GISTs. Ever since 2001, the treatment of GISTs has undergone a revolution because of a case report of a patient with advanced GIST who had a dramatic clinical response to a tyrosine kinase inhibitor [1]. Though other molecularly targeted therapies were being used in oncology, imatinib was one of the first that was specifically designed to inhibit the product of a constitutively activating mutation that drives pathogenesis of a solid tumor. Its use served as a ‘‘paradigm’’ of molecularly targeted therapies for malignancies. The wild success of molecularly targeted therapy has led vastly improved outcomes. Certainly, there have been ongoing changes in the management of GISTs, particularly in advanced or metastatic cases. In this issue of Seminars in Surgical Oncology, we have put together a multidisciplinary group of experts to cover some of the most relevant topics in the management of GISTs. We have solicited a historical perspective on GISTs and contrasted it with the current use of histopathology and molecular diagnostics. Surgical approaches (including indications and timing of operations) have necessarily changed with vastly improved systemic treatments. With evolving treatments, it is necessary to consider new approaches to imaging modalities for diagnosis and surveillance. Finally, a chapter is devoted to special consideration with pediatric GISTs. Our increasing knowledge regarding the molecular events leading to cancer pathogenesis and metastasis will modify our treatment approaches including surgical therapies in the future.
Auxiliary liver‐graft without portal blood. Experimental autotransplantation of left liver lobes

REFERENCES BIDWELL, E. (1966), The, Treatment of Haemophilia and Other Coagulation Dzsorders (ed. BIGGS, R., and MACFARLANE, R. G.), p. 93. Oxford: Blackwell Scientific Publications. BIGGS, R. (1966), Ibid., p. 166. -and BIDWELL, E. (I959), Br. 3. Haemat. , 5 , 379. -and MACFARLANE, R. G. (1962), Human Blood Coagulation and its Disorders, 3rd ed. Oxford: Blackwell Scientific Publications. ---(eds.) (1966), The Treatment of Haemophilia and Other Coagulation Disorders. Oxford: Blackwell Scientific Publications. FRAENKEL, G. J., TAYLOR, I<. B. , and RICHARDS, W. C. D.
What CEOs Really Think of Their Boards

In the wake of the corporate missteps of recent years, we've heard plenty about how boards of directors should act as more-responsible stewards. But one voice has been notably missing from the chorus of advice-the voice of the CEO. The authors, who include the founder of the Yale Chief Executive Leadership Institute, have tapped their networks to ask dozens of well-regarded chief executives: What keeps boards from being as effective as they could be? Are they realty the cartooned millstone around the CEO's neck, or do they help shape the enterprise in positive ways? What can they do to become a greater strategic asset? The answers--surprisingly candid and highly revelatory--can be distilled into five prescriptions. Boards should be careful not to rein in boldness too tightly. They should do their homework on the company and the industry at large. They should recognize that character and credentials, not celebrity, are what's needed for a high-functioning board. Directors should also overcome any conflict aversion and bring energetic, constructive debate to the boardroom-contrary to conventional wisdom, CEOs don't want rubber-stamp approval of their plans. And they should work to make the inherently fraught succession process less awkward, taking care not to overlook talent in the internal pipeline. As the debates over governance continue, those seeking to improve board performance should listen to every informed perspective, including the constituency that knows boards and their failings best.
The Effect of Pedal Rate and Time of Day on the Time to Exhaustion from High‐Intensity Exercise

The aim of this study was to examine the supposed influence of pedal rate on the diurnal fluctuation of the time to exhaustion from high‐intensity exercise. Eleven male cyclists performed three tests at 06:00 h and three at 18:00 h at a free pedal rate (FPR) and two imposed pedal rates (80% and 120% of the FPR). They performed the tests until exhaustion using a power output corresponding to 95% maximal power (Pmax). Time to exhaustion, rectal temperature, oxygen consumption (V˙O2), M. quadriceps, vastus medialis, M. biceps femoris electromyographic Root Mean Square activity rise (RMS slope), and blood lactate concentration were measured. The mean time to exhaustion recorded at 18:00 h (270.6±104.8 sec) was greater than at 06:00 h (233.9±84.9 sec). The time to exhaustion was significantly greater when the pedal rate was imposed at 80% versus 120% FPR. The blood lactate concentration and absolute core temperature at the point of exhaustion were significantly higher during tests done at 18:00 h. There was no diurnal variation in core temperature increase, V˙O2, and RMS slope. The time‐of‐day effect for every variable did not depend on pedal rate. Diurnal variations in maximal aerobic endurance cannot be explained by a change in aerobic metabolism or in muscular fatigue. The origin of the diurnal variation in the time to exhaustion is likely to lie in greater participation in anaerobic metabolism. Also, the influence of temperature on neuromuscular functioning as an explanation for the diurnal variation in performance cannot be excluded in this study. The hypothesis on the basis of which pedal rate would influence diurnal variations in time to exhaustion in cycling was not validated by this research.
How is goodwill impairment driven by firm performance? Evidence from Germany

Goodwill treatment has been facing considerable changes in terms of regulation. More recently, IAS 36 (2004) develops the subject of impairment of assets, stating that goodwill should be subject to impairment tests on an annual basis. In the IFRS context, the present research study aims at investigating how goodwill impairment is driven by relative firm performance in Europe, using Germany evidence. More precisely, the paper focuses on two distinct analyses: comparing differences between impairment and non-impairments firms (cross-sectional analysis) and impairment and non-impairment years (longitudinal analysis). Using both t-tests and Wilcoxon Rank Sum statistical tests, findings partially support the hypothesis that impairment firms are significantly less efficient when compared to nonimpairment firms in the period of goodwill impairment recognition. However, results of the longitudinal analysis do not support the hypothesis that Germany firms are relatively less efficient in the year of goodwill impairment comparing to the year of no impairment. These results are in line with similar studies applied to the United States and US GAAP. Finally, based on the longitudinal analysis’ findings, the earnings management topic is briefly discussed.
Barriers to Internet banking adoption: a qualitative study among corporate customers in Thailand

Many Thai banks are currently implementing Internet banking. Banks that offer service via this channel claim that it reduces costs and makes them more competitive. However, many corporate customers are not highly enthusiastic about Internet banking. An understanding of why corporate customers do not accept Internet banking can assist banks to implement this self‐service technology more efficiently. In‐depth qualitative interviews with Thai firms suggest that security of the Internet is a major factor inhibiting wider adoption. Those already using Internet banking seem to have more confidence that the system is reliable, whereas non‐users are much more service conscious, and do not trust financial transactions made via Internet channels. Non‐Internet banking users tend to have more negative management attitudes toward adoption and are more likely to claim lack of resources. Legal support is also a major barrier to Internet banking adoption for corporate customers.