Miracle-dz/UniFAR-FTUs huggingface dataset:
A cost function analysis of import demand for Nigeria

The article uses a translog cost function to examine the substitution relations among capital, labour and imports. The results show that capital has a substitute relation with domestic labour and import. However, labour and import have complementary relationship. The implication of this finding is that liberalization policies, if pursued vigorously, could impart positively on the demand for labour. In addition, it suggests that economic growth could be enhanced through trade liberalization.
Construction Claims and Disputes: Causes and Cost/Time Overruns

Avoiding construction claims and disputes requires understanding of the contractual terms, early nonadversarial communication, and understanding of the causes of claims. The present paper addresses the latter issue by presenting the results of a pilot study undertaken by the University of Calgary and Revay and Associates Ltd. This paper examines, among other things, the causes of claims, delays, and cost overruns on 24 projects in Western Canada. Projects investigated in this study included civil, institutional, high‐rise apartment building, and petrochemical. To identify some of the critical elements in construction contracts, the investigative process also included determining the causes of claims, categories of compensation for claims, and contract clauses quoted in claims. Results of this pilot study indicated that critical elements in construction contracts relate to changes/ extras, disputes, soil/site conditions, and delay. It is the writers' opinion that special attention to factors identified in .
Metacognition and Performance in the Accounting Classroom

ABSTRACT: Flavell (1976, 232) describes metacognition as: “one's knowledge concerning one's own cognitive processes or anything related to them. ” Metacognition has been characterized as “thinking about thinking” (Georghiades 2004), “thinking about learning” (Jackson 2004), “learning about learning” (Case et al. 2001), “knowing about learning” (Meyer 2004), “knowledge about knowledge” (Yore and Treagust 2006), and “what we know about what we know” (Halpern 1998). Essentially, metacognition involves a self‐awareness of how one learns and thinks. Because metacognition is an important aspect of self‐regulated learning, it has potential as a learning skill or attribute that can serve to improve accounting education. The purpose of this paper is to explore the association between metacognition and student performance and success in accounting classes. The researchers use data collected over the course of a decade (1995–2004) to examine this association. Students in a variety of accounting courses completed a qu.
The Internationalization of the Firm from an Entrepreneurial Perspective

Abstract There are two dominant views in international business research: the economic and the process view. In this study it is shown that these views give us some insight into the complex phenomenon of the internationalization of the firm. However, our understanding of various international behaviors in the firm’s first international ventures as well as of radical strategic changes is enhanced by an analysis focusing on entrepreneurs. Such a conceptual framework is used to analyze this study’s cases. New concepts are developed: the marketing entrepreneur who implements an international push strategy; the technical entrepreneur who implements a strategy focusing on technical development, creating an international pull strategy; and the structure entrepreneur who implements an international restructuring of an industry.
Dynamic Host Energetics and Cytoskeletal Proteomes in Human Immunodeficiency Virus Type 1-Infected Human Primary CD4 Cells: Analysis by Multiplexed Label-Free Mass Spectrometry

ABSTRACT We report on a proteomic analysis of ex vivo human immunodeficiency virus (HIV) type 1 infection in human primary CD4 cells by shotgun liquid chromatography-tandem mass spectrometry analysis, revealing two distinct proteomic profiles at two phases of virus replication. Relative to mock-infected cells, 168 signature proteins exhibited abundance changes at the first sign of Gag p24 production (8 h postinfection [p.i.]) or the peak of virus replication (24 h p.i.); interestingly, most of the changes were exclusive to only one phase of virus replication. Based on characterization by functional ontology and known human-HIV protein interactions, we observed the enrichment for protein abundance increases pertaining to protein synthesis and nucleasomal reorganization amid an otherwise placid cellular proteome at the first sign of HIV replication. In contrast, we observed indications of decreased protein turnover, concomitant with heightened DNA repair activities and preludes to apoptosis, in the presence of robust virus replication. We also observed hints of disruptions in protein and small molecule trafficking. Our label-free proteomic strategy allowed us to perform multiplexed comparisons—we buttressed our detection specificity with the use of a reverse transcriptase inhibitor as a counterscreen, enabling highlighting of cellular protein abundance changes unique to robust virus replication as opposed to viral entry. In conjunction with complementary high-throughput screens for cellular partners of HIV, we put forth a model pinpointing specific rerouting of cellular biosynthetic, energetic, and trafficking pathways as HIV replication accelerates in human primary CD4 cells.
Induced Bias of Technical Change in Agriculture: The United States and Japan, 1880-1980

Because of extreme differences in factor endowments and price ratios among factors between the United States and Japan, both countries have experienced sharply different patterns of factor use and productivity growth in agriculture for the past 100 years of modern economic growth. In this study, the method of testing the Hicksian hypothesis of induced innovation was developed using the two-level CES production function. The model was applied to the historical data of U.S. and Japanese agricultural development for 1880-1980. The results were consistent with the hypothesis that different patterns of technical change in the two countries were induced by differences in the levels and the movements in relative factor prices.
The Hedge Ratio and the Empirical Relationship between the Stock and Futures Markets: A New Approach Using Wavelet Analysis

This paper examines the relationship between the stock and futures markets in terms of lead-lag relationship, correlation, and the hedge ratio using wavelet analysis. Empirical results show that (1) there is a feedback relationship between the stock and futures markets regardless of time scales, (2) wavelet correlation between two markets varies over investment horizons but remains very high, and (3) hedge ratio and the effectiveness of hedging strategies increase as the wavelet time scale increases. Simulation for utility comparisons shows that hedging effectiveness depends not only on the time scale but also on the risk aversion coefficient of an individual investor.
Migration permanente, vente de terre et gestion informelle des risques de subsistance

Cet article traite de la vente des terres agricoles au sein d’une population de migrants permanents de l’exode rural en Thailande. L’impact de la transition structurelle sur les marches fonciers d’achat/vente en milieu rural a en effet ete peu etudie dans la litterature. A partir de donnees collectees dans la region de Bangkok, l’article teste alors l’impact potentiel de la fonction « filet de securite sociale » de la terre sur la decision des migrants de vendre ou, au contraire, de garder leurs terres. Les resultats indiquent que les menages migrants les plus vulnerables vendent moins frequemment leurs terres, afin de conserver une opportunite de retour et de beneficier de la fonction « filet de securite sociale » offerte par la propriete fonciere. Les resultats suggerent ainsi des liens etroits entre la protection sociale des migrants et les reformes foncieres dans des contextes de transition avec une forte emigration.
Design for form postponement: do not overlook organization design

Purpose – The purpose of this paper is to develop a theory of the organizational changes related to the production‐planning process that facilitate application of form postponement (FP), an increasingly popular operations‐design principle meant to alleviate the negative impact of product variety and customization on operational performance.Design/methodology/approach – To achieve the theory‐building objective, a multiple‐case study involving four cases in the machinery industry was designed. In the inductive theory‐building process, the authors borrowed from the information‐processing theory to further corroborate the internal validity and generalizability of the findings.Findings – The theory proposed by the author indicates that greater utilization of lateral relations in the production‐planning process, higher production‐planning frequency, greater degree of self‐containment of the production‐planning task, and simplification of the production planning‐related environment favor application of FP.Resear.
Child Benefits and Child Poverty

The purpose of the paper is to analyze the e¤ects of changes in policy of child benefit provision on child poverty. In particular, we examine whether the introduction of means-testing schemes in the regions has improved targeting of child benefits. We test whether the probability of being paid depends negatively or positively on income, and whether this probability increased between 1996 and 1998 for the poor part of the population. In addition to probability analysis, we use direct poverty analysis, i.e., we decompose the change in poverty into changes in child benefits, and other factors. We carry out a comparative analysis among three groups of regions which differ with respect to the approach chosen to identify the needy families with children. We pay special attention to the relative efficiency of a variety of means-testing schemes.
Downsizing strategies and organizational performance: a longitudinal study

Purpose – How does downsizing affect long‐ and short‐term organizational performance? The present study aims to address this important question and attempts to extend previous research by examining the effect of both personnel and assets reduction on long‐ and short‐term firm performance.Design/methodology/approach – The paper uses data collected through secondary sources on 196 firms traded on the Tel Aviv Stock Exchange (TASE) between 1992 and 2001.Findings – Econometric analyses indicate the positive impact of a combination of downsizing strategies on short‐term performance, and the negative effect of this combination on long‐term performance and high‐tech industry performance is negatively related to assets and personnel cutbacks. Whereas downsizing affects the short‐term performance of larger and established companies positively, it generally affects long‐term performance inversely.Originality/value – This study offers a first examination of the effects of simultaneous cutbacks in personnel and asset.
Best Low Multilinear Rank Approximation of Higher-Order Tensors, Based on the Riemannian Trust-Region Scheme

Higher-order tensors are used in many application fields, such as statistics, signal processing, and scientific computing. Efficient and reliable algorithms for manipulating these multi-way arrays are thus required. In this paper, we focus on the best rank-$(R_1,R_2,R_3)$ approximation of third-order tensors. We propose a new iterative algorithm based on the trust-region scheme. The tensor approximation problem is expressed as a minimization of a cost function on a product of three Grassmann manifolds. We apply the Riemannian trust-region scheme, using the truncated conjugate-gradient method for solving the trust-region subproblem. Making use of second order information of the cost function, superlinear convergence is achieved. If the stopping criterion of the subproblem is chosen adequately, the local convergence rate is quadratic. We compare this new method with the well-known higher-order orthogonal iteration method and discuss the advantages over Newton-type methods.
Audit office size, audit quality and audit pricing: evidence from small- and medium-sized enterprises

Using Swedish data, we investigate how audit quality and audit pricing vary with audit firm and office size. In contrast to prior studies, we use disciplinary sanctions issued against auditors not meeting the quality requirement as the measure of audit quality. We find no significant differences in the likelihood of sanctions between Big 4 audit firms and the fifth and sixth largest audit firms in Sweden (Grant Thornton and BDO). We refer to these collectively as ‘Top 6’. However, we find that the probabilities of warnings or exclusions from the profession are much higher for non-Top 6 auditors in Sweden than for Top 6 auditors. Furthermore, we find a strong negative association between the likelihood of sanctions and audit office size for non-Top 6 auditors. This association is insignificant for Top 6 audit firms. Audit fees follow a similar pattern and indicate that larger audit firms and offices put in more effort or have greater expertise. These results suggest that audit quality is differentiated in the private segment market. However, contrary to prior studies, our results suggest that the important dimensions are Top 6 versus non-Top 6 and the office size of non-Top 6 audit firms.
Cultural factors affecting consumer behaviour: a new perception model

Purpose – The purpose of this paper is to study consumers' perception regarding Calabrian local products and the role of Magna Graecia culture in their buying behaviour, in order to identify a new model which can deliver concrete results for the area as regards marketing strategies and territorial communication, thereby influencing in a positive way the regional development. In fact, many products and artefacts reflect the finds in the region from the ancient Greek era which ran from the eighth century BC to the first century AD (called “Magna Graecia”). Despite this considerable patrimony, Calabria has still not fully exploited its potential.Design/methodology/approach – The research conducted has been developed by using two different approaches: the first qualitative, the second quantitative. In particular, the qualitative method (in depth interviews with marketing experts) has been used initially to find important considerations which constituted the base for the subsequent quantitative research (focused.
FLOW CYTOMETRIC LYMPHOCYTE SUBSET ANALYSIS USING MATERIAL FROM FROZEN WHOLE BLOOD

Multicenter immune monitoring programs commonly rely on storing and shipping cryopreserved peripheral blood mononuclear cells (PBMC), isolated from whole blood before freezing. However, under many conditions in the field, facilities to separate PBMC are absent. Here, we investigate the feasibility of using whole blood (WB) frozen at −80°C as a source of viable lymphocytes for use in immunological studies. We compare the percentage of CD4 and CD8 T lymphocytes and their subsets from frozen WB with results from cryopreserved PBMC in five random healthy blood donors (three female, two male). We report that CD4 and CD8 values in lymphocytes from WB frozen up to 120 days were very similar to those of PBMC frozen up to 10 days. These data suggest that within the limits of parameters investigated in this study, contrary to our original assumptions, whole blood frozen at −80°C may in fact be an appropriate source of viable lymphocytes for T cell enumeration assays in immunological and epidemiological studies.
Succession management practices in Australian organizations

In order to assess the current usage of succession management programs in Australian‐based organizations, and gain information on the characteristics and perceived effectiveness of such programs, a national research study was undertaken. A total of 711 human resource management professionals from a range of organizations across the country answered the questionnaire, a response rate of 59 percent. Succession management programs were present in less than half of the respondent's organizations. Furthermore, these programs were generally less than five years old. The prime imperatives for introducing succession management programs were reported as the desire to improve business results, and the need for new skill requirements in the business. A relationship between organization size, industry and type and the likelihood to use succession management was found. Common perceptions concerning the characteristics of effective succession management programs were also identified and are described in the paper. In brief, these are: high level involvement by the chief executive officer; senior management support; line management involvement in identifying candidates; developmental assignments as part of the process; and succession management linked to business strategies.
Emerging Market Currency Excess Returns

We consider the excess return from 20 internationally tradable emerging market (EM) currencies against the US dollar. It has two contributions. First, we document stylized facts about EM currencies. EM currencies have provided significant equity-like excess returns against major currencies, but with low volatility. Picking EM currencies with a relatively high forward premium raises the portfolio return substantially. Second, our calculation incorporates institutional features of the foreign exchange market, such as lags in settling spot contracts, FX swaps, and bid/offer spreads. Transaction costs arising from bid/offer spreads are less than one-fifth of what is typically presumed in the literature. (JEL C58, F31, G15)
Transient‐Outward K+ Channel Inhibition Facilitates L‐Type Ca2+ Current in Heart

Background: Transient outward current (Ito) and L‐type calcium current (ICa) are important repolarization currents in cardiac myocytes. These two currents often undergo disease‐related remodeling while other currents are spared, suggesting a functional coupling between them. Here, we investigated the effects of Ito channel blockers, 4‐aminopyridine (4‐AP) and heteropodatoxin‐2 (HpTx2), on ICa in cardiac ventricular myocytes.
Relation of grading of sputum smears with clinical features of tuberculosis patients in routine practice in Sudan.

SETTING Health services in Khartoum, Red Sea, Gadarif, Kassala, Bahr el Jebel, Gezira and North Kordofan States of Sudan. OBJECTIVE To investigate the association of presenting symptoms and clinical history with grade of sputum smear positivity in tuberculosis patients. METHODS The 5338 tuberculosis suspects aged 15 to 49 years who consulted between March 1998 and March 1999 underwent sputum smear microscopy, with smears graded by a standardised method. Patients who gave consent had a structured interview concerning the nature and duration of their symptoms and whether they had a sick relative at home. Statistical analysis determined the association of symptoms and home characteristics with the results of smear examination. RESULTS A total of 514 suspects (9.6%) demonstrated acid-fast bacilli: 45 (8.8%) grade +1, 167 (32.5%) grade +2 and 302 (58.8%) grade +3. Most of the patients had a duration of symptoms of 6-9 weeks, while 100 had symptoms of more than one year's duration, many (n = 47) with other chronic respiratory diseases. Multiple chest symptoms were positively, and duration of symptoms negatively associated with grade of positivity (P = 0.018 and 0.028, respectively). A high grade of smear positivity (+3) and the longest duration of symptoms, among those reporting symptoms of less than one year's duration, were significant predictors of the presence of a sick household member (OR = 1.99, 95%CI 1.12-3.55; OR = 1.004, 95%CI 1.000-1.008). CONCLUSION This study demonstrates a relation between the grade of smear positivity and the clinical features of tuberculosis patients.
Do audit opinions reflect earnings persistence

Purpose - – The purpose of this paper is to examine the association between audit opinion and earnings persistence of listed companies in Thailand from 2004 to 2008. Design/methodology/approach - – We use archival data and hand collected data in regression analysis. Content analysis was used to perform decomposition analysis of audit modifications. Findings - – Firms receiving modified opinions have lower earnings persistence than firms receiving unqualified opinions, and the degree of earnings persistence varies among types of modifications. We find that firms with a qualified opinion or a disclaimer have lower earnings persistence than firms receiving an unqualified opinion with an emphasis of matter (UEM). However, we find no difference in earnings persistence between firms receiving a qualification and a disclaimer. Content analysis reveals that there is information in certain types of modified opinions with respect to earnings quality. Firms receiving a scope limitation qualification and a going concern disclaimer have lower earnings persistence than firms receiving an UEM due to going concern issues. Research limitations/implications - – Audit modifications reflect different degrees of problematic issues in clients’ firms, resulting in different impacts on earnings persistence. Thus, policymakers and regulators should emphasize the importance of using auditors’ reports. Strengthened enforcement by regulators makes individual auditors more aware of reputation risk and more likely to express appropriate audit opinions. Originality/value - – We examine a broader set of modified audit opinions than those used in prior research. Our study offers the opportunity to examine the association between earnings persistence and different types of modified opinions, especially a disclaimer, which has been rarely found in prior research.
How supermarket chains in Taiwan select suppliers of fresh fruit and vegetables via direct purchasing

This research focuses on evaluating the criteria used to select suppliers of fresh fruit and vegetables in the supermarket retail chains in Taiwan via direct purchasing. The research sample consisted of procurement managers from supermarket retailers. Interviews with these managers were conducted to produce the first stage expert questionnaire. Following this, the fuzzy Delphi method was adopted to screen the preliminary criteria and the fuzzy analytic hierarchy process was then used to discover the relative importance of each criterion. Research results revealed the most important supplier selection attributes to be procurement price, product quality, product consistency, and food safety. For suppliers of fresh produce, seeking to develop more collaborative relationships with retailers characterized by mutual advantages and trust need to understand how retailers choose their suppliers.
Using the Social Relations Approach to capture complexity in women's empowerment: using gender analysis in the Fish on Farms project in Cambodia

Gender-analysis frameworks and tools provide a pre-designed methodology which can be used for the purposes of monitoring, evaluation, and learning, as well as for research undertaken for other reasons by planners, practitioners, and academic researchers. This article focuses on the use of Naila Kabeer's concept, the Social Relations Approach, to frame a baseline gender analysis of a food security project undertaken in Cambodia. The Fish on Farms project was designed to establish evidence of the impact of homestead food production, which included fishponds, on nutritional status, food security, food intake, and livelihoods. Integral to the objectives was the need to understand how the project activities affect gender equality and the empowerment of women. The Social Relations Approach was chosen to explore gender relations in context, and to understand better the subjective meanings of empowerment and the pathways to it.