Miracle-dz/UniFAR-FTUs huggingface dataset:
Measuring Accounting Reporting Complexity with XBRL

ABSTRACT We propose a new measure of accounting reporting complexity (ARC) based on the count of accounting items (XBRL tags) disclosed in 10-K filings. The preparation and disclosure of more accounting items is complicated because it requires greater knowledge of authoritative accounting standards. This aspect of complexity can increase the likelihood of mistakes, incorrect application of GAAP, and can ultimately lead to less credible financial reports. Consistently, we find that ARC is associated with a greater likelihood of misstatements and material weakness disclosures, longer audit delay, and higher audit fees. In comparison to commonly used measures of operating and linguistic complexity, the associations between ARC and these outcomes are more consistent, exhibit greater explanatory power, and have stronger economic significance. These and additional validation and robustness tests suggest that ARC more completely reflects accounting complexity. In addition, ARC exhibits several advantageous prope.
The internal structure of self-reported health measures among older male workers and retirees.

In this stud! we investigate the internal structure of the self-reported health measures available in the 1976 wave of the National Longitudinal Surveys of Older Men. In assessing the relationship between a measure of work limitations and a set of health factors based on reports of specific symptoms, activity limitations, and problematic work conditions, we found that physical symptoms and activity limitations were especially strong predictors of reported health conditions that limit the respondent's ability to perform on the job. The mix of specific symptom/conditionlactivity limitations associated with reported work limitations differs not only by occupational category but also by retirement status, in that employed workers in lower blue-collar positions were less likely to report work limitations when they said they experienced several symptoms of weakness/fatigue or mobility restrictions. We interpret the results as supportive of the notion that the evaluative context invoked by a health question can influence the consistency of the health reports obtained from respondents. In this investigation of the internal structure of
The nurse as bricoleur in falls prevention: learning from a case study of the implementation of fall prevention best practices.

BACKGROUND Falls prevention in "real-life" clinical practice is a complex undertaking. Nurses play an active and essential role in falls prevention. AIM This discussion paper presents a picture of the nurse as a bricoleur in falls prevention, requiring knowledge in many areas and the ability to perform multiple diverse tasks. METHODS Building on a qualitative case study with nurses at various levels in three acute care facilities, this paper posits that the concept of nurse as bricoleur has the potential to broaden our understanding of the complexity of falls prevention. FINDINGS The nurse as bricoleur within the Promoting Action Research in Health Services framework as the provider of person- or patient-centered evidence-based care is conceptualized. Within this framework, the nurse uses his or her professional knowledge or clinical experience while considering research, local data, and information, and the patient's experience and preferences to provide this care, the bricolage. Each of these areas is discussed as well as the impact on the nurse when a fall does occur. LINKING EVIDENCE TO ACTION Recognizing this complexity of the nurses' world has important implications for both service delivery and education, including preparation of students, and the implementation of new organizational initiatives and supports for nurses when falls do occur despite the best efforts of all involved.
The effect of regulation changes on insider trading

Though lawyers and economists have speculated about the consequences of effective insider regulation, empirical research has yet to establish whether the regulation of insiders is even effective. Following the Securities and Exchange Act of 1933-1934, the most significant changes in insider regulation have occurred through a few important decisions in case law. This study examines the changes in the volume and profitability of insider trading after each of three important legal decisions concerning insiders. No. significant change in the properties of insider trading was observed following any of these three events. In addition, there appeared to be no combined effect from the three decisions. Thus it is concluded that the null hypothesis that changes in regulation had no effect on the trading of insiders cannot be rejected.
India-Japan FTA in Goods: A Partial and General Equilibrium Analysis

The present paper investigates the potential economic impacts of prospective India-Japan FTA in goods using partial equilibrium using SMART model and computable general equilibrium using GTAP model. The results reveal that both India and Japan’s consumer’s surplus will be increasing as result of this FTA. Hence, it is necessary that the competition policy shield consumers against possible abuse of potential dominant positions or against collusion from large importers and to ensure that the FTA delivers its potential benefits.However, the CGE analysis concludes that India-Japan FTA would result in welfare loss for India while positive welfare gains for Japan. Output and employment effects are mixed in both countries. This study also indicates that there is possibility of increase in bilateral exports. This study also highlights the possibility of the trade diversion in chapter 87, 84 and 48. Both countries may grant access mutually to number high tariff products without any danger of import surge. However, India may lose thirteen times more revenue compared to Japan. India must consider revenue loss and relook to alternative make up strategies.
The Economic Impact of International Remittances on Poverty and Household Consumption and Investment in Indonesia

This paper analyzes the impact of international remittances on poverty and household consumption and investment using panel data (2000 and 2007) from the Indonesian Family Life Survey. Three key findings emerge. First, using an instrumental variables approach to control for selection and endogeneity, it finds that international remittances have a large statistical effect on reducing poverty in Indonesia. Second, households receiving remittances in 2007 spent more at the margin on one key consumption good -- food -- compared with what they would have spent on this good without the receipt of remittances. Third, households receiving remittances in 2007 spent less at the margin on one important investment good -- housing -- compared with what they would have spent on this good without the receipt of remittances. Households receiving international remittances in Indonesia are poorer than other types of households, and thus they tend to spend their remittances at the margin on consumption rather than investment goods.
Blood pressure reduction following prolonged exercise in young and middle-aged endurance athletes

Background: Previous studies examining the relationship between exercise dose and post-exercise hypotension (PEH) have employed a limited range of exercise duration and subject age. We extended the dose–response curve by studying two intensities of prolonged exercise that may produce a greater magnitude of PEH and reveal age differences in the exercise dose–response relationship for PEH. Methods: Two groups of healthy recreational endurance athletes were studied: Young (n = 17; age 28 ± 1.1 years) and middle-aged participants (n = 18; 52 ± 0.90 years). They performed on separate occasions, 120 min of prolonged exercise (running) at moderate (60% VO2max) and high intensities (80% VO2max). Results: PEH after 1 hour of recovery was similar within each age group for either exercise intensity, but was significantly greater in the middle-aged group (moderate intensity, −12.3 ± 1.6 mmHg; high intensity, −15.1 ± 1.7 mmHg) compared with the young group (moderate intensity, −1.2 ± 1.7 mmHg; high intensity, −5.7 ± 2.5 mmHg; p < 0.05). Stepwise regression showed that baseline blood pressure but not age was significantly related to the degree of PEH. Thus, the greater PEH seen in the middle-aged group is attributed to their higher baseline blood pressure (124 ± 3.0/79 ± 2.0 mmHg) than the young group (111 ± 2.0/69 ± 1.8 mmHg). A reduced total peripheral resistance following exercise was the primary contributor to PEH across both age groups and exercise intensities. Conclusions: We conclude that prolonged exercise induces a significant PEH regardless of exercise intensity.
Assessment of anxiety and depression levels of pregnant women with hyperemesis gravidarum in a case-control study.

OBJECTIVE The aim of this study was to determine the depression and anxiety levels of pregnant women with hyperemesis gravidarum by using the Beck depression and anxiety inventory scoring system in a Turkish population. MATERIAL AND METHODS To ascertain this relationship, a case-control study was conducted involving 86 pregnant women in their first trimester of pregnancy. Forty-one subjects had hyperemesis gravidarum, and 45 were healthy pregnant women who served as control subjects. The groups were adjusted for age, parity, and body mass index. All included women were subjected to baseline laboratory investigations including serum TSH and total hCG levels. RESULTS There were no statistically significant differences between the groups with respect to the demographic and obstetric parameters and baseline laboratory investigations except the mean serum potassium level, which was significantly lower in patients with hyperemesis gravidarum than in the control group (p=0.039). Patients with hyperemesis gravidarum had significantly higher depression and anxiety scores than control cases (p=0.0001 and p=0.049, respectively). CONCLUSION Our results suggest that increased anxiety and depression levels may be involved in the pathogenesis of hyperemesis gravidarum and extra psychological support may be necessary during the treatment and follow-up of these patients.
Beyond the Beach: Balancing Environmental and Socio-cultural Sustainability in Boracay, the Philippines

Abstract Though considered the ‘number one beach’ of the Philippines, Boracay has been through periods where it has been considered as an example of environmentally and socially unsustainable development. In response there have been a number of programmes since the late 1990s aiming to improve Boracay's sustainability. In these, significant attention has been given to the aesthetic landscape of tourism's consumption, most especially ‘the beach’ and associated water quality. This paper further examines the dynamic growth of coastal tourism development and sustainability practices in Boracay, inclusive of broader socio-economic and cultural change and impact. The intent is to highlight those aspects of contemporary resort growth that need greater attention by policy makers and planners. While a number of interventions have led to improvement of the ‘visual’ environment, the concept of environmental sustainability needs to be expanded beyond visual cleanliness and more effort is still required on social and cultural sustainability.
Confronting the Costs of War: Military Power, State, and Society in Egypt and Israel

What determines the strategies by which a state mobilizes resources for war? And does war preparation strengthen or weaken the state in relation to society? By exploring these questions, Michael Barnett develops a theoretical framework that traces the connection between war preparation and changes in state-society relations, and applies that framework to Egypt from 1952 to 1977 and Israel from 1948 through 1977. The study addresses major issues in international relations, comparative politics and Middle Eastern studies. The author argues that Egyptian and Israeli war preparation strategies were a function of systemic, state and societal variables, and that leaders in each state attempted to balance the demands imposed by international conflict with their domestic economic and political objectives.
Firm‐specific versus industry structure factors in explaining performance variation: Empirical evidence from Turkey

Purpose - Considerable research efforts have been made to investigate the relative importance of firm-specific vs industry structure factors in relation to performance variation among firms in the past. However, the vast majority of the research comes from the USA and very little is known about results outside of this domain. The aim of this study was to investigate industry and firm factors producing performance differences among Turkish firms. In order to explore the contributions of firm-level factors and structural characteristics of industries, the study decomposes the relative impact of industry and firm effects on overall performance which includes the performance items such as sales turnover, market share and profitability. Design/methodology/approach - A quantitative, positivistic approach was adopted with respect to the methodological choice for this study. In order to measure the relative impact of industry and firm effects on performance, the questionnaire developed by Galbreath and Galvin was sent to the e-mail addresses of the general managers or the other executives at the top level as a web-link with a covering letter. Because unit of analysis is at the firm level, a single informant is used in the study and the questionnaire was mailed to only one executive from each firm. Having collected the data, the effects of firm-level factors (resources and capabilities) and industry structure on performance variation were analyzed by hierarchical regression method. Findings - A total of 259 firms from different industries were analyzed and the findings revealed that firm-level resources had a greater effect in explaining performance variation than industry structure in the Turkish business context. The results of this study confirm that in the resource-based view of the firm, the firms in Turkey “demonstrated a quite developed form of organizational learning” just like the other emerging economies (i.e. Taiwan, Brazil, Poland and South Korea). Within this framework, Turkish firms especially in automotive, textile, food, tourism and construction industries became important players in the global arena. Originality/value - This study contributes to the strategic management literature, particularly, in terms of providing comparable data from an emerging country, which is significant in verifying resource-based theory and generalizing results in a global context. The findings also suggest that the firms need to focus on their unique resources rather than try to control and manipulate structural forces in their industries since “the economies today might best be viewed as resource-based economies”. It should be noted that, in this business era, the key challenge for the managers is the optimal deployment of existing strategic resources in order to make their organizations achieve sustainable competitive advantage and superior firm performance.
Learning While Governing: Expertise and Accountability in the Executive Branch

Although their leaders and staff are not elected, bureaucratic agencies have the power to make policy decisions that carry the full force of the law. In this groundbreaking book, Sean Gailmard and John W. Patty explore an issue central to political science and public administration: How do Congress and the president ensure that bureaucratic agencies implement their preferred policies? The assumption has long been that bureaucrats bring to their positions expertise, which must then be marshaled to serve the interests of a particular policy. In "Learning While Governing", Gailmard and Patty overturn this conventional wisdom, showing instead that much of what bureaucrats need to know to perform effectively is learned on the job. Bureaucratic expertise, they argue, is a function of administrative institutions and interactions with political authorities that collectively create an incentive for bureaucrats to develop expertise. The challenge for elected officials is therefore to provide agencies with the autonomy to do so while making sure they do not stray significantly from the administration's course. To support this claim, the authors analyze several types of information-management processes. "Learning While Governing" speaks to an issue with direct bearing on power relations between Congress, the president, and the executive agencies, and it will be a welcome addition to the literature on bureaucratic development.
Religion and Economy

Religion has a two-way interaction with political economy. With religion viewed as a dependent variable, a central question is how economic development and political institutions affect religious participation and beliefs. With religion viewed as an independent variable, a key issue is how religiosity affects individual characteristics, such as work ethic, honesty, and thrift, and thereby influences economic performance. In this paper, we sketch previous studies of this two-way interaction but focus on our ongoing quantitative research with international data.
Interpretation of Symptom Presentation and Distress A Southeast Asian Refugee Example

Symptom expression or the manifestation of distress is greatly influenced by one's cultural background. This exploratory study investigated symptom presentation of distress among a community sample of Vietnamese, Chinese-Vietnamese, Cambodian, and Lao refugees. The study examined whether or not the Western-designed distress measure used in the study was culturally sensitive enough to accurately capture culturally framed expressions of distress. The results of the factor analyses showed that the four Southeast Asian refugee groups did not express distress in three separate factors as devised in the original measure. Instead, a single robust factor emerged. The single factor comprised items from the depression, anxiety, somatic, and psychosocial dysfunction subscales. The items that made up the single factor strongly resemble the construct for the diagnosis of neurasthenia. Researchers have found neurasthenia to be a culturally sanctioned Asian cultural idiom of distress. The findings strongly suggested that this Southeast Asian refugee population expressed distress in a pattern of symptoms more consistent with Asian nosology. The clinical and research implications of the results of this exploratory study axe also discussed.
Effects of melatonin on fuel utilization in exercised rats: role of nitric oxide and growth hormone

We have previously reported that melatonin modifies carbohydrate and lipid utilization in exercised rats, maintaining glycemia and reducing plasma and liver lactate and plasma β‐hydroxybutyrate. This study was undertaken to determine whether effects on fuel metabolism were related to changes in nitric oxide (NO) production or growth hormone (GH) secretion. Male Wistar rats received melatonin i.p. at a dose of 0.5 mg/kg body weight 30 min before being exercised to exhaustion on a treadmill at a speed of 24 m/min and a 12% slope. Melatonin ameliorated the decrease in plasma glucose and the increase in plasma urea, free fatty acid, β‐hydroxybutyrate, and nitrite induced by exercise. Melatonin‐treated exercised rats had significantly elevated liver glycogen content and hepatic tissue showed a lowered expression of both inducible and constitutive NO synthase (iNOS and cNOS). Administration of the NO inhibitor NG‐nitro‐l‐arginine (l‐NAME) to exercised rats caused a significant reduction in plasma nitrite, but liver glycogen and biochemical parameters in blood did not significantly differ from untreated exercised animals, indicating the absence of a direct association between melatonin effects on fuel metabolism and NO levels. Although results of treatment with pyridostigmine, a cholinergic agonist drug that stimulates GH release, partially differed from that of melatonin, modulation of GH secretion could play a role in the metabolic actions of the hormone because effects of melatonin on exercised rats were almost completely blocked by simultaneous administration of l‐NAME.
Towards estimating Cost of Quality in supply chains

After focusing on Cost of Quality (COQ) at all levels within their internal operations, companies need to consider the supply chain upstream as a first step towards addressing COQ-related issues across their supply chains. This paper is a first step in this direction. In this preliminary study, we determine COQ at selected third-party contract manufacturing sites of a world-leading research-based pharmaceutical company in India. Data for the year 2005–2006 were collected using the Traditional Method, the Defect Document Method, the Time and Attendance Method and the Assessment Method through interviews with internal customers, and check-sheets at the contract sites. Various quality cost elements were identified and categorized under prevention, appraisal, internal failures and external failures. We estimate quality costs in monetary terms as per PAF (Prevention-Appraisal-Failure) model and use standard DMAIC (Define-Measure-Analyse-Improve-Check) methodology for analysis. We identify significant COQ drivers in this healthcare supply chain and suggest measures to address them. Finally, we suggest directions for future research.
Growth and development of chicks of two species of partridge: the grey partridge (Perdix perdix) and the chukar (Alectoris chukar)

1. In two partridge species, the grey partridge (Perdix perdix) and chukar (Alectoris chukar), from hatching up to 120 d, the growth rate and development of body mass, wing, tarsus, and bill length were measured and fitted by Gompertz equations. 2. As a typical precocial species, partridges hatched with relatively well developed legs and bills, and wing growth followed a gradual development of thermoregulation. 3. Gompertz growth constants for body mass growth were 0·039 and 0·038 for grey partridges and chukars, respectively. 4. The allometric relationship between tarsus length and body mass followed a geometric similarity (1/3 power) in both grey partridges and chukars.
Timing of SOX9 downregulation and female sex determination in gonads of the sea turtle Lepidochelys olivacea.

The SRY-related gene SOX9 is involved in the differentiation of Sertoli cells in male gonads of vertebrates with different kinds of sex determination. In the olive ridley Lepidochelys olivacea, a species with temperature sex determination (TSD), the SOX9 protein is expressed at stages 21-24 in medullary cells in gonads of embryos incubated at both male-(MPT) or female-promoting temperatures (FPT). However, at FPT the expression of SOX9 protein decreases at stage 25 and disappears at stage 26, suggesting this as the critical period for SOX9 regulation by temperature. Here, we used reverse transcriptase polymerase chain reaction (RT-PCR) to detect SOX9 transcripts in gonads of embryos switched from MPT to FPT at stage 23 and sampled at days 6-14. Simultaneously, groups of embryos were switched back to MPT and gonadal sex was established. SOX9 transcripts were detected at days 6-12 of switching, when embryos reached stage 25 and were no longer detected at day 14, when the embryos were at stage 26. Embryos switched back to MPT at days 6 or 8 formed testes, whereas embryos switched at days 10 or 14 developed ovaries. Results suggest that at MPT the male sex-determining pathway that maintains SOX9 expression in male gonads is established at stage 24. In contrast, at FPT, the female sex-determining pathway involved in downregulation of SOX9 in female gonads occurs within two days at stage 25. J. Exp. Zool. 290:498-503, 2001.