Miracle-dz/UniFAR-FTUs huggingface dataset:
Career drivers of junior auditors: an exploratory study

This exploratory study profiles the career drivers of junior auditors in the Hong Kong Special Administrative Region. Specifically, the study identifies what “drives” a junior auditor in a public accounting firm. Comparative examinations of the career drivers are also performed using the gender and size of firm variables. The results identify the presence of statistically significant differences (p < 0.05) between male and female junior auditors in the career drivers of material rewards, search for meaning, and affiliation. When the size of auditing firms – big‐five firms versus non‐big‐five firms – is used as a basis for comparison, there are significant differences found in the career drivers of material rewards, power/influence, search for meaning, expertise, autonomy, and security. Significant gender‐firm interaction effects are found in the career drivers of expertise, autonomy and security. Implications for both the profession and academic educators and suggestions for future research are discussed.
Lecturers’ role in tutor development from an activity theory perspective

Social interactions in tutoring, particularly from the perspective of tutor-lecturer interactions, remain largely unexplored. From an activity theory angle, this study draws on the notion of knotworking to describe the post-training support that lecturers give to tutors in an attempt to help them cross the tutoring Zone of Proximal Development (ZPD). A qualitative paradigm was adopted in this study and involved face-to-face interviews with lecturers and tutors. The theoretical framework used was activity theory. The findings showed that rather than being a structured, formal process, post-training occurred in a loose, flexible, unstructured and informal manner. Knots were tied, untied and sometimes retied as the tutoring community worked together to achieve the object, which was the development of tutors. Hence, knotworking was used as a tool in achieving the object. This article also identified the constraints that impeded knotworking, such as the power struggle that existed between lecturers and tutors and how some lecturers refused to work with and help tutors cross the tutoring ZPD. One of the recommendations advanced is that lecturers themselves need training on how to conduct tutorials and how to mentor tutors in order to create an alignment between student development (training of tutors) and staff development (training of lecturers). Other recommendations for improving post-training support for tutors focus on addressing the constraints inherent in the activity system of post-training support. DOI: 10.5901/mjss.2014. v5n15p391
Hidden breast cancer disparities in Asian women: disaggregating incidence rates by ethnicity and migrant status.

OBJECTIVES We estimated trends in breast cancer incidence rates for specific Asian populations in California to determine if disparities exist by immigrant status and age. METHODS To calculate rates by ethnicity and immigrant status, we obtained data for 1998 through 2004 cancer diagnoses from the California Cancer Registry and imputed immigrant status from Social Security Numbers for the 26% of cases with missing birthplace information. Population estimates were obtained from the 1990 and 2000 US Censuses. RESULTS Breast cancer rates were higher among US- than among foreign-born Chinese (incidence rate ratio [IRR] = 1.84; 95% confidence interval [CI] = 1.72, 1.96) and Filipina women (IRR = 1.32; 95% CI = 1.20, 1.44), but similar between US- and foreign-born Japanese women. US-born Chinese and Filipina women who were younger than 55 years had higher rates than did White women of the same age. Rates increased over time in most groups, as high as 4% per year among foreign-born Korean and US-born Filipina women. From 2000-2004, the rate among US-born Filipina women exceeded that of White women. CONCLUSIONS These findings challenge the notion that breast cancer rates are uniformly low across Asians and therefore suggest a need for increased awareness, targeted cancer control, and research to better understand underlying factors.
Estimating a DSGE Model with Limited Asset Market Participation for the Euro Area

We estimate a medium scale DSGE model for the Euro Area to gain intuition on the importance of Limited Asset Market Participation (LAMP). Our results suggest that LAMP is sizeable (39% of households over the 1993-2012 sample) and important to understand EMU business cycle, especially, in the light of the recent financial crisis. In comparison with the representative households counterpart, the LAMP model is preferred on the grounds of both the Bayes factor and the average forecasting performance. Given the tighter credit standards we might expect in the near future, the high proportion of LAMP households is likely to remain an important feature of EMU. We also find that the LAMP model leads to conclusions about the main determinants of EMU business cycle that are substantially different from those obtained under the representative agent hypothesis. Given these results, the LAMP hypothesis should be part and parcel of empirical DSGE models of the Euro area.
Unions and economic inefficiency in Brazil: a CGE approach

The aim of this paper is to investigate how wage distortions provoked by the presence of union negotiation affect economic efficiency in Brazil using a static CGE model. The CGE model is calibrated to replicate a 2003 Brazilian SAM. The SAM is disaggregated into 12 activities. Because the union density varies across industries, a multi-sectorial model can provide a more accurate representation of unionized labor in each industry. The wage premium was econometrically estimated by using micro data for the 2003 Brazilian National Sampling Research (PNAD 2003). Two experiments were simulated. In the first experiment, union bargaining power was totally removed. In the second experiment, bargaining power was reduced by a half. As wages become closer to the value of marginal products, economic efficiency increases. The union wage premium falls when bargain power is reduced. The model results also reveal some of the potential effects induced by a labor market reform in Brazil, as the findings show how labor costs could affect resources allocation.
A Theory of the Consumption Function, with and Without Liquidity Constraints (Expanded Version)

This paper argues that the modern stochastic consumption model, in which impatient consumers face uninsurable labor income risk, matches Milton Friedman's (1957) original description of the Permanent Income Hypothesis much better than the perfect foresight or certainty equivalent models did. The model can explain the high marginal propensity to consume, the high discount rate on future income, and the important role for precautionary behavior that were all part of Friedman's original framework. The paper also explains the relationship of these questions to the Euler equation literature, and argues that the effects of precautionary saving and liquidity constraints are often virtually indistinguishable.
A new oscillometric method for assessment of arterial stiffness: comparison with tonometric and piezo-electronic methods

Introduction Pulse wave velocity (PWV) and augmentation index (AIx) are parameters of arterial stiffness and wave reflection. PWV and AIx are strong indicators for cardiovascular risk and are used increasingly in clinical practice. Previous systems for assessment of PWV and AIx are investigator dependent and time consuming. The aim of this study was to validate the new oscillometric method (Arteriograph) for determining PWV and AIx by comparing it to two clinically validated, broadly accepted tonometric and piezo-electronic systems (SphygmoCor and Complior). Design and method PWV and AIx were measured up to five times in 51 patients with the SphygmoCor, Complior and Arteriograph. In 35 patients, the measurements were repeated after 1 week in a second session using the same protocol. Results The correlations of the PWV as assessed with the Arteriograph with the values obtained using the SphygmoCor (r = 0.67, P < 0.001) and the Complior (r = 0.69, P < 0.001) were highly significant. Variability and reproducibility for PWV were best for the Arteriograph, followed by Complior and SphygmoCor. AIx (SphygmoCor versus Arteriograph) were very closely correlated (r = 0.92, P < 0.001). Perspectives The Arteriograph is a new, easy-to-use and time-effective method for assessing arterial stiffness and wave reflection.
'High-Performance' Management Practices, Working Hours and Work-Life Balance

The effects of selected high‐performance practices and working hours on work–life balance are analysed with data from national surveys of British employees in 1992 and 2000. Alongside long hours, which are a constant source of negative job‐to‐home spillover, certain ‘high‐performance’ practices have become more strongly related to negative spillover during this period. Surprisingly, dual‐earner couples are not especially liable to spillover — if anything, less so than single‐earner couples. Additionally, the presence of young children has become less important over time. Overall, the results suggest a conflict between high‐performance practices and work‐life balance policies.
Market Response to Earnings Announcements and Interim Reports: An Analysis of SBF120 Companies

Starting in 1995, we follow for three years the 120 most important companies listed on the paris Bourse and examine the link between stock trading characteristics and different measures of earnings' surprises during annual and semi-annual public disclosures. After a short discussion of market organization and the regulation of financial disclosure in France, we assess intraday data to find analysts are overly optimistic of EPS and small companies are less analyzed than large ones. Studying further the evolution of portfolios sorted according to various unexpected earnings' criteria we find that, in some cases, there is a small pre-announcement drift. The study further reveals that there is a strong negative drift in prices before a negative EPS announcement and bad news agitate markets more than good news. More importantly, we find the market responds to a hierarchy of announcement surprises: a positive EPS is not enough to make investors bullish if it is decreasing. Even an increasing EPS is not engough if analysts' expectations are not met. Finally, prices adjust very quickly to public information but there is an imbalance between volume and trading intensity for the time necessary to settle back to their normal levels. This suggests institutional investors follow news more closely than small investors.
Evaluating the Influence of Personal Relationships on Land Sale Prices: A Case Study in Oregon

Land transactions typically involve substantial personal interaction between buyer and seller. Despite this fact, researchers have made little attempt to determine how personal relationships influence the terms of trade for a property. In this study, Linn County, Oregon, farm land sales from 1992–1997 were examined to better understand and quantify the influences of personal relationships. Transactions between relatives and neighbors involved special considerations with greater frequency than did those between strangers and acquaintances. Transactions between parent and child and between neighbors brought significantly less than sales between strangers. Transactions resulting from a realtor or advertisement sold at a significant premium. (JEL Q24).
European travelers’ return likelihood and satisfaction with Mediterranean sun-and-sand destinations: A Chi-square Automatic Identification Detector−based segmentation approach

Drawing on the literature on visitor satisfaction, return likelihood, and customer segmentation, this study applies a Chi-square Automatic Identification Detector segmentation technique to segment European visitors on their likelihood to revisit selected Mediterranean sun-and-sand destinations. The Chi-square Automatic Identification Detector procedure distinguishes five segments in terms of return likelihood, with different levels of satisfaction according to the respondents’ repeat visit status, occupation, and country of residence. The findings are further discussed in the framework of the literature on return likelihood. Marketing implications and suggestions for Mediterranean sun-and-sand destination managers are also presented.
Types of nonaudit fees and financial reporting quality

Ashbaugh, LaFond, and Mayhew (ALM 2003), using data from proxy statements filed in 2001, fail to find that nonaudit fees are associated with biased financial reporting. The SEC (2002, 2003) has asserted that combining all types of nonaudit service fees in a single category would confuse financial statement users, and that audit‐related services represent “services that accountants, in effect, must perform for their audit clients” (SEC 2002, 2003). In this paper, we replicate and extend ALM (2003) by using the more finely partitioned data that is required to be disclosed by SEC registrants after FRR No. 68 (SEC 2003). We find some weak evidence that biased financial reporting (in the form of abnormal accruals) is less likely when the tax and other nonaudit fee ratios are high; we do not find an association between high nonaudit fee ratios and meeting or just beating earnings benchmarks. Overall, we fail to find a systematic association between nonaudit service fees and biased financial reporting; thus, our.
RETURNS TO SHAREHOLDERS IN SUCCESSFULLY DEFENDED TAKEOVER BIDS: UK EVIDENCE 1975–1984

This study examines the economic performance of target and bidding companies where the target successfully defended a hostile takeover bid in the period 1975–1984. Returns to shareholders in both target and bidding companies are measured for the six months preceding the bid, and for the twenty-four months after the bid. The study finds that the significant gains obtained by shareholders in the target company around the time of the bid announcement are not lost after the failure of the bid. In apparent defiance of the efficient market hypothesis abnormal returns continue for the two years after the bid. As for the bidding company, the small positive abnormal returns to its shareholders are also sustained after the bid.
Some Further Empirical Evidence on Predicting Private Company Failure

Abstract A common feature of previous work on failure prediction models of UK companies is that the non-failed samples are restricted to include only sound or healthy companies. This may be considered a major weakness since, as a consequence, the models are biased in statistical design and have unclear relevance to a potential user. The major purpose of this paper is to develop models which explicitly allow for loss-making companies in the non-failed sample. We novelly experiment with rnultilogit analysis; we also report, as joint products of our analysis, some empirical results on the determinants of the going concern qualification, the time lag in reporting annual accounts and the formal type of legal failure.
IL-15 enhances the antitumor effect of human antigen-specific CD8+ T cells by cellular senescence delay

ABSTRACT Optimal expansion protocols for adoptive human T-cell therapy often include interleukin (IL)-15; however, the mechanism by which IL-15 improves the in vivo antitumor effect of T cells remains to be elucidated. Using human T cells generated from HLA-A2+ donors against novel T-cell epitopes derived from the human U266 myeloma cell line Ig light chain V-region (idiotype) as a model, we found that T cells cultured with IL-15 provided superior resistance to tumor growth in vivo, compared with IL-2, after adoptive transfer into immunodeficient hosts. This effect of IL-15 was associated with delayed/reversed senescence in tumor antigen-specific memory CD8+ T cells mediated through downregulation of P21WAF1, P16INK4a, and P53 expression. Compared to IL-2, IL-15 stimulation dramatically activated JAK3-STAT5 signaling and inhibited the expression of DNA damage genes. Thus, our study elucidates a new mechanism for IL-15 in the regulation of STAT signaling pathways and CD8+ T-cell senescence.
Listening to lone mothers: Paid work, family life, and childcare in Canada

Full employment is often recommended as the most reliable route out of poverty for low-income families, particularly families led by a lone mother. In combination with current fiscal and social policy shifts, this has led to changes in the way social assistance is administered, including requirements that those who receive assistance become gainfully employed once their children are a certain age--an age that varies across jurisdictions. In this study we interviewed 95 employed and unemployed Canadian lone mothers with young children about the relationship among family life, paid employment, and childcare. The paper describes the complex interrelationship of ideals of mothering, the meaning and value of paid work, and the role of reliable childcare for a sub-sample of employed lone mothers. The results indicate two key time periods when lone mothers weigh the benefits of paid work against other needs and values. The first occurs prior to employment and involves contemplating paid work, deciding to become an employee, and absorbing a shift in thinking about what it means to be a mother. The second occurs within the first year of paid work and involves a reconsideration of those issues and either a recommitment to employment or a temporary withdrawal from the labor force. Contributors to and influences on both of these periods are considered.
Information and Telecommunications Technology Infrastructures in Romania

Abstract The European Union is embarking on a massive expansion over the coming 3 years. Among the candidate countries is Romania slated for accession in 2007. Joining the EU is expected to promote Romania's economic growth, provide access to western technology, increase employment and attract foreign investments. The EU placed expectations on Romania as well. This article examines Romania's national information and telecommunications technology infrastructures (NII) in the country's bid for EU accession, its investment needs in order to improve the NII, expected payoffs from NII improvements, and potential sources of investment funds for the project. The authors propose possible solutions in order to update the country's NII.
The Transition to Clean Technologies in a Stylized Integrated Assessment Model of Climate Change

We develop a stylized integrated assessment model of climate change that adopts sustainable preferences, uses an additive damage function, models abatement expenses as an investment in mitigation capital, includes adjustment costs that inhibit its adoption at a large scale and considers a precautionary approach to avoid catastrophic climate damages. The novel modelling framework allows analytical solutions in the cases of no adoption, partial adoption and a complete transition to a clean technology. Clean technology adoption always increases the growth envelope of an economy, whereby clean capital investment crowds out dirty capital investment. If investment resources are limited, it is possible that dirty capital investment exceeds the optimal level of all other mixed technologies scenarios. The adoption of a clean technology may not lead to lower cumulative carbon emissions, unless emission-saving technical progress raises the concern for long-term climate damages.
The Demand for Skills and Labour Costs in Partner Countries

We analyse the consequences of trade integration in Europe (1995-2005) detecting how the labor costs in partner countries affects the demand for domestic high- and low-skilled labor in the EU-15 and five new member states. In general, independently on the skill level, the results hint at complementarity between domestic and foreign labor. However, the demand for the high skilled in New EU members' low skill intensive sectors is boosted by the increase of the average labor cost in Old EU members, thus hinting for these sectors at the high skilled in New member countries substituting for labor in Old EU.
Retrobulbar haemorrhage associated with chronic Gingko biloba ingestion

Retrobulbar haemorrhage is a rare and potentially sight threatening complication after peribulbar local anaesthetic injection for cataract surgery. A case is reported of a woman who developed this complication and was subsequently found to have been taking Gingko biloba extract tablets which may have predisposed her to developing the haemorrhage.
A Principal Components Analysis of Common Stochastic Trends in Heterogeneous Panel Data: Some Monte Carlo Evidence

In this paper we propose a new approach based on principal components analysis to test for the number of common stochastic trends driving the non-stationary series in a panel data set. This test has the advantage that it is also consistent when there is a mixture of I(0) and I(1) series, making it unnecessary to pre-test the panel for unit root. Furthermore, the test solves the problem of dimensionality encountered in large panel data sets. Copyright 1999 by Blackwell Publishing Ltd
Australia’s ageing population: implications for human resource management

Considers the implications of Australia′s ageing population for future human resource management practice. Acknowledges that downsizing practices which initially targeted older workers may have contributed to raising the profile of their vulnerability and suggests reforms will be needed in all key human resource functions to reduce bias, improve equity, and focus on the potential benefits older staff can contribute. Differences in health and safety records indicate that age alone does not differentiate between staff, and hence dismisses perceptions of older staff as more accident prone. Stereotypes which militate against hiring older staff need to be addressed and training practices will need restructuring to accommodate alternative training methods which encourage older staff to reskill. Discusses potential new mentoring roles. Proposes that performance criteria which measure contribution need to be developed for all employees so that rewards can be disentangled from length of service and ensure that job.
The Role of Job Representatives in an Organizing Strategy: The Case of the Australian Nursing Federation

Based on a survey of Australian Nursing Federation (ANF) members, this article investigates why certain individuals become union representatives (job representatives), and others remain rank-and-file union members. This article argues that job representatives are a key component of an organizing strategy and have played a crucial role in membership growth of the ANF over the last decade. Logistic regression results indicate that union commitment, employer trust, intra-group identification and full-time employment are predictors of representative status. Results of a chi-square test indicate that job representatives have a higher probability of attempting to recruit relative to rank-and-file members. Open-ended questions reveal that nearly 50 percent of rank-and-file members would be willing to become job representatives should they be given more time or reduced working hours, more training or knowledge of responsibilities, or rewards. These findings have implications for ANF organizing strategies and other Australian trade unions in the current climate of industrial relations reform and union density decline.