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FPER = false positive/false positive + true positive = 1 - positive predictive value
We calculated the FPER and the FNER of the "no date stamp" version of the Dartmouth/Charlson index using the "date stamp" version as the "gold standard." We calculated the FPER and the FNER for each of the 16 diagnostic categories in the Dartmouth/Charlson index (we excluded AIDS since HIV status is not coded in the CA SID).
For example, although the FPER for renal disease was only 11 percent overall, it was 70 percent for patients undergoing AAA repair and 32 percent in patients undergoing CABG.
Although the FPER for CHF was 9 percent overall, it was increased to 40 percent in AAA patients and 18 percent in CABG patients.
 See, e.g., City of Callaway, 19 FPER [paragraph] 24,190 (1993); City of Monticello, 15 FPER [paragraph] 20,225 (1989), aff'd, 565 So.
of Duval County ("Aramark"), 21 FPER [paragraph] 26,231 (1995) (holding that although the public entity that privatized its food services retained fiscal control and final hiring and firing power, the subcontractor, and not the school district, was the employer; thus, the certification petition was outside PERC's jurisdiction pursuant to [sections] 447.203(2)).
FPERS = (1 - [di.sub.p])/[[alpha](1 - [ed.sub.p]) [theta] + (1 + [alpha])(1 - [cg.sub.p])] (1)
FPERS is applied in model 2 to judge the significance of personal taxes in capital structure decisions.
The presence of dividend payout ratio in the calculation of FPERS and FNTE helps in identifying the tax advantage/disadvantage of a marginal investor of each firm.
According to the first method personal tax variable is calculated as a relative advantage of debt over equity (FPERS); in this case MTR is considered separately (Model 2).
H3: FPERS performs better than FTTE in explaining the relation between debt and taxes.
Model 2 contains all the independent variables present in model 1, except one additional variable (FPERS) which is explaining the effects of personal tax.
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