Exchange Listing Research Articles

Investigation of amino acid and fatty acid profiles of Japanese diets using the food exchange lists for diabetes diet

Investigation of amino acid and fatty acid profiles of Japanese diets using the food exchange lists for diabetes diet

The impact of loosening regulatory requirements on firm innovation: Evidence from SEC rule 12h-6

The US Securities and Exchange Commission implemented Exchange Act Rule 12h-6 in 2007, which made it considerably easier for cross-listed firms in the US market to deregister and terminate their regulatory obligations as US exchange listings. Using a difference-in-differences research design, we predict and find that in the period after the implementation of Rule 12h-6, cross-listed firms have significantly less innovation than non-cross-listed domestic firms, which suggests that Rule 12h-6 impedes innovation in cross-listed firms. This effect is stronger for firms that rely more on external financing, have high R&D intensity, and face greater financial constraints. It is also more pronounced in countries with low investor protection, low regulatory quality, greater differences with the US Generally Accepted Accounting Principles, and less liberalized stock markets. The results of the channel analyses indicate that cross-listed firms experience lower sensitivity of R&D investment to stock price and a decrease in foreign institutional ownership in the post Rule 12h-6 implementation period. Taken together, our findings suggest that Rule 12h-6 reduces the benefits of cross-listing for foreign investors, which hinders innovation in non-US economies.

Listing on the stock exchange and firm innovation

This paper selects China's A-share listed companies from 2017 to 2022 as a research sample. It investigates the impact of listing on the innovation activities of enterprises and the mechanism of the role of stock exchange listing. It is found that stock exchange listing will have a significant inhibitory effect on corporate innovation; stock exchange listing affects corporate innovation by influencing the company's tax burden and the company's financing constraints.

Linear Programming Model and Dietary Plan for HIV- Infected Children Ages 6 - 9 Years Using Locally Available Foods in Simiyu, Tanzania

Most HIV - infected patients lose weight, and weight loss is linked to mortality in HIV patients. An adequate diet is essential at all times to avoid weight loss, combat infection, and build and retain muscular mass. A linear programming model has been employed to model the diet for HIV - infected children aged 6-9 years to maximize energy intake using locally available foods. Fifty-eight food items obtained from a previous 24 - hours dietary recall assessment was modeled. A food exchange list was used to distribute food items into breakfast, lunch and dinner. Three different dietary plans were formulated from locally available food with recommended amount of energy intake of greater than or equal to 1815 Kcal.

Guidelines for the Use of 2023 Food Exchange Lists for Diabetes Meal Planning

Nutrition therapy is plays a pivotal role in diabetes prevention and blood glucose control among diabetics. The contents of the revision of the food exchange lists are as follows. First, the National Standard Food Ingredient Table 10.0 database was used, and the existing classification system and the standard amount of representative nutrients for each food group were maintained. Second, the food list increased significantly from 339 to 435 types in 2010, reflecting survey results from diabetes educators on the addition and deletion of foods. Third, an example of distribution of food groups by energy was planned based on the intake ratio of macronutrients and the ratio of intake of various carbohydrates (40~45%, 50~55%, and 60~65%) to facilitate use in meal patterns in consideration of the patient’s usual eating habits. Fourth, various meal planning methods and diets were presented for individualized meals. Fifth, because of the rapid changes to information on healthy diabetic meals and practices, as well as limitations on updates and revisions, the method of accessing and interpreting data is included in detail.

Dampak Keputusan Investasi, Kinerja Keuntungan dan Komposisi Modal Terhadap Pencapaian Nilai Entitas Ritel (Sektor Supermarket dan Convenience Store) Yang Terdaftar di BEI Periode 2011-2022

This quantitative study seeks to assess the impact of Investment Decisions (PER), Profitability (ROE), and Capital Composition (DER) on the Company Value (PBV) of five retail companies in the supermarket and convenience store industry Included in the Indonesia Stock Exchange's listings from 2011 onward 2022. Classic assumption tests, multiple linear regression analysis, correlation coefficients, determination coefficients, t-tests, and F-tests were employed to analyze the data. The results of the t-test reveal that there is no connection between profitability and the valuation of retail companies, at a significance level of 0.318 or higher. Another t-test demonstrates a significance level of 0.00, which is less than 0.05. This suggests that investment decisions and capital composition have an impact on the valuation of retail companies in the supermarket and convenience store industry. Conversely, the outcomes of the F-test, achieved at a significance level of 0.00, are below 0.05, indicate that profitability, investment decisions, and capital composition collectively impact the value of retail companies in the supermarket and convenience store industry.

Investigation of Amino Acid and Fatty Acid Profiles of Japanese Diets Using the Food Exchange Lists for Diabetes Diet.

Dietary Reference Intakes for Japanese provide target values for proteins, fats, and carbohydrates. However, they do not provide information on reference values for amino acids (AAs) and fatty acids (FAs), which determine the quality of foods in detail. Therefore, we evaluated AAs and FAs using the Food Exchange Lists-Dietary Guidance for Persons with Diabetes (in Japanese) Utilization, Second Edition Sample Menus and Practice (FELD) as an ideal Japanese diet. Based on FELD, 15 different daily meal patterns were employed with combinations of three levels of carbohydrates %energy (high carbohydrate [HC], 60%; middle carbohydrate [MC], 55%; and low carbohydrate [LC], 50%) and five levels of energy (1,200-2,000 kcal). Using the Japanese Food Composition Table 2020 adjusted for 1,000 kcal, 18 AAs, 49 FAs, and calorie densities (CDs, kcal/g) were calculated and compared among the three groups. Dietary AA was rich in glutamic acid, aspartic acid, and leucine; in order, no significant differences were observed among HC, MC, and LC for 18 AAs. Dietary FA was higher for 18:1 total, 16:0, and 18:2 n-6. Moreover, 16:0, 20:0, and 18:1 total in LC and 22:0 and 18:3 n-3 in MC were significantly higher than those in HC. The HC, MC, and LC CD was low at 0.82, 0.84, and 0.93 kcal/g, respectively. No significant differences in 18 AAs and CD were noted among HC, MC, and LC in FELD; however, significant differences were observed in the FA profiles. This study suggests the importance of evaluating diet using AA and FA units.

Development and Optimization of a Meal Planning Exchange List of Commonly Consumed Breakfast in Peshawar

Development and Optimization of a Meal Planning Exchange List of Commonly Consumed Breakfast in Peshawar

PENGARUH PROFITABILITAS DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK

The biggest revenue for a country comes from taxes, which will be an obligation for every taxpayer to fulfill. The taxpayer in question is a corporation. This research was conducted in order to know what kind of influence on tax avoidance is caused by profitability and transfer pricing. The research was conducted in the cement, ceramics, porcelain, and glass subsectors on the Indonesia Stock Exchange list from 2017 to 2022 and applied a technique, namely purposive sampling, so that 36 samples were obtained. Profitability and transfer pricing are used as independent variables, and tax avoidance is used as an a dependent variable. The results found that profitability has a significant negative effect on tax avoidance. Similarly, transfer pricing also has an influence on tax avoidance. As for profitability and transfer pricing on tax avoidance, the effect is simultaneously significant.

Clawback adoptions, managerial compensation incentives, capital investment mix and efficiency

We present evidence that clawback adoptions, by dissuading accruals management, motivate managers to shift capital investment mix from R&D to capex to preserve earnings-based compensation, thereby lowering capital investment efficiency. These effects are more pronounced for firms prone to financial misreporting, which is consistent with board incentives to adopt clawbacks, and with managerial incentives to substitute real for accruals-based earnings management to preserve performance-based compensation. Path analyses lend support to performance-based compensation serving as a channel through which clawback adoptions influence capital investment mix and efficiency. These findings extend and reinterpret prior findings and are timely given the Security and Exchange Commission's newly issued Rule 10D-1 that makes clawback provision adoptions a condition for U.S. exchange listings and explicitly requested “comment on any effect the proposed requirements may have on efficiency, competition, and capital formation.”

Carbohydrate Counting vs. Fixed Meal Plan in Indian Children with Type 1 Diabetes Mellitus: A Randomized Controlled Trial.

To study the impact of carbohydrate counting vs. fixed-meal plan on glycemic control, quality of life (QoL) and diabetes-related emotional distress in children with Type 1 diabetes mellitus (T1DM). Children aged 6-18 y with T1DM of duration >1 y were eligible for the study if they were on multiple daily injections of insulin and regularly monitoring blood glucose. Those with celiac disease, hypothyroidism, any underlying chronic renal/liver/systemic disease or HbA1c >13% were excluded. Both groups received education on diabetes management and healthy diet. In the intervention arm, parents were taught to quantify carbohydrate content and modify insulin doses according to insulin-carbohydrate ratio. The control arm had dietary prescription according to recommended dietary allowance and food exchange list. Standard validated questionnaires were used to assess the QoL and emotional distress related to diabetes. One hundred twenty five patients (61 intervention, 64 controls) were enrolled and 91.8% and 84.3%, respectively, completed 6-mo follow-up. There was a reduction in HbA1c in both the groups, but was not statistically significant within or between groups {Intervention: 8.9 (1.4) to 8.6 (1.5) vs. control: 9.1 (1.6) to 8.8 (1.9), [95% CI 8.3-9.3 vs. 8.3-9.0, intention to treat (ITT), p= 0.63]}. There was a significant reduction in diabetes distress in the intervention group; DAWN Problem Areas in Diabetes Questionnaire (PAID) score with a median (interquartile range) of 21 (11-33) vs. control: 27 (20-40), (p=0.04). Patients in the carbohydrate-counting group demonstrated lower diabetes distress scores and less emotional burnout compared to fixed-meal plan over a 6 mo period though overall glycemic control was comparable between groups.

Long-Term Nutritional Counseling for a Patient with Lipoprotein Lipase Deficiency.

A one-year-and-nine-month-old Japanese boy was admitted with hypertriglyceridemia (fasting triglycerides 2548 mg/dL). After close examination, he was diagnosed with lipoprotein lipase (LPL) deficiency (compound heterozygous) and was immediately started on a fat-restricted dietary therapy. He responded well to the regimen (1200 kcal/day, 20 g fat/day) and his triglycerides decreased to 628 mg/dL within 7 days of starting the dietary therapy. It was decided to manage his illness without using any drugs because he was still an infant and responded well to a fat-restricted diet. During his hospital stay, dietitians provided him with nutritional counseling using a food exchange list, which was designed to easily calculate the fat content by including foods that are commonly served. His family quickly learned the skills to prepare a fat-restricted diet. Moreover, since dietary restrictions may have impaired the child's growth and development, the dietitians continued to intervene regularly after the child was discharged from the hospital. The dietitians confirmed that the patient was receiving nutritional intake appropriate for his growth and discussed the dietary concerns in his daily life and how to participate in school events that involved eating and drinking. Nutritional counseling was provided every 3-4 months from disease onset to age 23 years, except for a 14-month break at age 20 years. The patient grew up without developing acute pancreatitis, a serious complication of LPL deficiency. The long-term intervention of dieticians is necessary to achieve a balance between living on a strict diet for disease management and ensuring appropriate nutritional intakes for growth/development.

Food exchange list based on macronutrients: adapted for the Ecuadorian population.

Food exchange lists allow health professionals to generate healthy eating plans adapted to individual or population needs. The objective of this study was to develop the first food exchange list based on the macronutrients and energy provided by the various food groups of the Ecuadorian diet. The list of Ecuadorian food exchanges was constructed by going through the following phases: (1) Selection of household measurements; (2) Selection of tables and databases of the nutritional composition of food items; (3) Definition of food groups and quantities; (4) Determination of the average energy and macronutrient values of each group; and (5) Photographic record. For the definition of food quantities, statistical criteria were applied according to a standard deviation of ±2SD; thus, for carbohydrates: ±5 g, total fat: ±2 g, and protein: ±3 g. To ensure the inclusion of the food items in the groups, a coefficient of variation of less than 30% and a Z value of ±2 were also considered. The list of food exchanges is presented with eight general groups according to the predominant nutrient (carbohydrates, proteins, or fats), and, where necessary, subgroups are included according to the second predominant nutrient. The list includes 404 food items with their photographic record, represented by their net weights and corresponding household measurement. All food items met the statistical criteria that help to reduce the variability of the nutritional composition of the food items in each group. This is the first list of Ecuadorian food exchanges based on statistical criteria. It represents a novel tool for public health professionals as well as researchers. Resulting healthier eating plans may improve daily dietetic practice, facilitate better clinical trial designs and help establish guidelines according to Ecuador's cultural and dietary patterns. The described methodology can further be used to develop other food exchanges lists for patients with specific nutritional requirements.

Machine learning accurately predicts food exchange list and the exchangeable portion.

Food Exchange Lists (FELs) are a user-friendly tool developed to help individuals aid healthy eating habits and follow a specific diet plan. Given the rapidly increasing number of new products or access to new foods, one of the biggest challenges for FELs is being outdated. Supervised machine learning algorithms could be a tool that facilitates this process and allows for updated FELs-the present study aimed to generate an algorithm to predict food classification and calculate the equivalent portion. Data mining techniques were used to generate the algorithm, which consists of processing and analyzing the information to find patterns, trends, or repetitive rules that explain the behavior of the data in a food database after performing this task. It was decided to approach the problem from a vector formulation (through 9 nutrient dimensions) that led to proposals for classifiers such as Spherical K-Means (SKM), and by developing this idea, it was possible to smooth the limits of the classifier with the help of a Multilayer Perceptron (MLP) which were compared with two other algorithms of machine learning, these being Random Forest and XGBoost. The algorithm proposed in this study could classify and calculate the equivalent portion of a single or a list of foods. The algorithm allows the categorization of more than one thousand foods with a confidence level of 97% at the first three places. Also, the algorithm indicates which foods exceed the limits established in sodium, sugar, and/or fat content and show their equivalents. Accurate and robust FELs could improve implementation and adherence to the recommended diet. Compared with manual categorization and calculation, machine learning approaches have several advantages. Machine learning reduces the time needed for manual food categorization and equivalent portion calculation of many food products. Since it is possible to access food composition databases of various populations, our algorithm could be adapted and applied in other databases, offering an even greater diversity of regional products and foods. In conclusion, machine learning is a promising method for automation in generating FELs. This study provides evidence of a large-scale, accurate real-time processing algorithm that can be useful for designing meal plans tailored to the foods consumed by the population. Our model allowed us not only to distinguish and classify foods within a group or subgroup but also to perform the calculation of an equivalent food. As a neural network, this model could be trained with other food bases and thus improve its predictive capacity. Although the performance of the SKM model was lower compared to other types of classifiers, our model allows selecting an equivalent food not from a group previously classified by machine learning but with a fully interpretable algorithm such as cosine similarity for comparing food.

Optimising blood glucose control with portioned meal box in type 2 diabetes mellitus patients: a randomised control trial.

The impact of dietary factors on glycaemic control in type 2 diabetes mellitus (T2DM) is well established. However, the effectiveness of transforming portion control into a practical innovation for glycaemic control in T2DM has not yet been established for counselling in nutrition. The aim of this study was to compare the effect of general counselling in nutrition (GCN) and a portioned meal box (PMB) on fasting blood glucose, glycated haemoglobin (HbA1c) and body composition. A randomised, parallel intervention trial was conducted over 12 weeks, with GCN: carbohydrate portion control concept by using food exchange lists (n = 25) and PMB: portioned meal box was set by energy requirements (n = 25). Both GCN and PMB demonstrated reductions in HbA1c levels at the 6th and 12th weeks compared to baseline. However, no significant difference in HbA1c was observed between GCN and PMB at either the 6th or 12th week. Using PMB at least four times a week significantly decreased HbA1c during the intervention period (p = 0.021 and p < 0.001 for weeks 6 and 12 when compared with baseline, respectively). Changes in body composition were observed: body weight decrease in PMB only, body fat decrease and constant muscle mass in both groups. Both methods tended to relieve hunger and increased satiety in both groups. The satisfaction evaluation showed that participants preferred to use PMB over GCN (p = 0.001). Additionally, participants consumed less energy, carbohydrate and fat in PMB (p = 0.001, p = 0.019, and p = 0.001, respectively) and less energy and fat in GCN (p = 0.006 and p = 0.001, respectively). A better diet, either through GCN or PMB, can play an important role in improving dietary intake compliance and controlling blood glucose.

A Methionine-Portioning-Based Medical Nutrition Therapy with Relaxed Fruit and Vegetable Consumption in Patients with Pyridoxine-Nonresponsive Cystathionine-β-Synthase Deficiency.

The main treatment for pyridoxine-nonresponsive cystathionine-β-synthase deficiency is a strict diet. Most centers prescribe low-protein diets based on gram-protein exchanges, and all protein sources are weighed. The purpose of this study is to investigate the effects of a more liberal methionine (Met)-based diet with relaxed consumption of fruits and vegetables on metabolic outcomes and dietary adherence. Ten patients previously on a low-protein diet based on a gram-protein exchange list were enrolled. The natural protein exchange lists were switched to a "Met portion exchange list". Foods containing less than 0.005 g methionine per 100 g of the food were accepted as exchange-free foods. The switch to Met portioning had no adverse effects on the control of plasma homocysteine levels in terms of metabolic outcomes. It resulted in a significant reduction in patients' daily betaine dose. All patients preferred to continue with this modality. In conclusion, methionine-portion-based medical nutrition therapy with relaxed consumption of fruits and vegetables seems to be a good and safe option to achieve good metabolic outcomes and high treatment adherence.

Duration of the Rental Offer for Residential Property

Abstract The rental market in Poland is underdeveloped, not subject to any statutory registers, and based primarily on small, private owners. The article estimates the duration of residential rental properties that have been reported to the listing exchange system using duration methods. Duration methods also allow the analysis to include those properties that were not rented at the time the analysis was completed, but their owners continued to report their willingness to rent. The article presents the results of the analysis of how long it takes to rent an apartment over the entire analysis period and in each year separately. The presented study is the first to examine the duration of residential real estate offerings for rent in the Polish market. Considering the entire analysis period, 25% of the reported apartments were rented in 7.3 weeks. The fastest 25% of rental offers were successful (rented) in 2019 – 4.86 weeks. The longest apartment owners waited for a tenant was in 2020 – more than 8 weeks, which was undoubtedly influenced by the lockdown of the entire country, and the change in the organization of work and study (remote work and studies, which did not require being in the city).

Development of a food exchange atlas for Sri Lankan adults

Food exchange refers to the food items on each list which may be substituted with any other food item on the same list. The aim of the present study was to develop a photographic food exchange list for Sri Lankan adults. The selected foods were categorized into six food groups; cereals and equivalents, fruits, non-starchy vegetables, meat and equivalents, fat/oil and equivalents, milk and equivalents. One serving size of each food group was estimated based on their predominant macronutrients; 15 g of carbohydrate for cereals and fruits, 5 g of carbohydrate and 2 g of protein for vegetables, 7 g of proteins, and 2–8 g of fat for meat and equivalents, 12 g of carbohydrate, 8 g of protein and 0–8 g of fat for milk and equivalents, 5 g of fat for fat/oil and equivalents. The foods were filmed as per standard food photography guidelines. The real-size images were displayed. A total of 312 food items; 141 for cereals and equivalents, 66 for fruits, 28 for non-starchy vegetables, 45 for meat and equivalents, 21 for fat/oil and equivalents, and 11 for milk and equivalents were identified. One serving size of each food item varies within the same food group.

An algorithm to classify homologous series within compound datasets

Homologous series are groups of related compounds that share the same core structure attached to a motif that repeats to different degrees. Compounds forming homologous series are of interest in multiple domains, including natural products, environmental chemistry, and drug design. However, many homologous compounds remain unannotated as such in compound datasets, which poses obstacles to understanding chemical diversity and their analytical identification via database matching. To overcome these challenges, an algorithm to detect homologous series within compound datasets was developed and implemented using the RDKit. The algorithm takes a list of molecules as SMILES strings and a monomer (i.e., repeating unit) encoded as SMARTS as its main inputs. In an iterative process, substructure matching of repeating units, molecule fragmentation, and core detection lead to homologous series classification through grouping of identical cores. Three open compound datasets from environmental chemistry (NORMAN Suspect List Exchange, NORMAN-SLE), exposomics (PubChemLite for Exposomics), and natural products (the COlleCtion of Open NatUral producTs, COCONUT) were subject to homologous series classification using the algorithm. Over 2000, 12,000, and 5000 series with CH2 repeating units were classified in the NORMAN-SLE, PubChemLite, and COCONUT respectively. Validation of classified series was performed using published homologous series and structure categories, including a comparison with a similar existing method for categorising PFAS compounds. The OngLai algorithm and its implementation for classifying homologues are openly available at: https://github.com/adelenelai/onglai-classify-homologues.

The impact of exchange listing on corporate governance: Evidence from direct listings

AbstractWe use prior direct listings by public nonlisted REITs (PNLRs) to explore the impact of exchange membership on corporate governance. We study companies with public, but nonlisted shares in a unique setting where the influence of listing is distinct from the confounding effect of capital raising. Evidence suggests younger, more profitable companies with stronger governance and professional management are more likely to directly list. Institutional ownership increases after listing and these changes are not due to future capital raising. Moreover, internal corporate governance improves beyond the exchange's requirements, especially for those companies with greater stock liquidity and more institutional ownership.