Miracle-dz/UniFAR-FTUs huggingface dataset:
Global Business, Global Responsibilities

This study examines the effects of culture, gender, and function on orientation toward corporate social responsibility (CSR) among 416 employees of an international financial service organization. The main objective of the study is to investigate the variation of corporate social responsibility orientation (CSRO) across national cultures. The authors draw on a theory of cultural value orientations to identify three culturally distinct transnational clusters: West Europe, the English speaking countries, and South Asia. These clusters coincide with the business units (BUs) and markets of the organization under investigation. By employing a framework of CSRO, the study reveals substantial differences across clusters within one single internationally operating organization. The English-speaking and the South Asia clusters were found to be most concerned with legal regulations and economic performance. In contrast, the West Europe continental cluster was found to be more concerned about business conforming to ethical norms than achieving high levels of economic performance or conforming to legal regulations. Furthermore, the study reveals gender differences in CSRO and differences among random employees and employees who are professionally active in the area of CSR. This article concludes by discussing implications of these findings for internationally operating organizations in the light of the recent global financial crisis.
Relationship Between the Extent of Endolymphatic Hydrops and the Severity and Fluctuation of Audiovestibular Symptoms in Patients With Menière's Disease and MRI Evidence of Hydrops.

OBJECTIVE To characterize the short-, middle-, and long-term occurrence of vertigo attacks in a large population of Menière's disease (MD) and to investigate the relationship between the extent of endolymphatic hydrops (ELH) and the severity of audiovestibular symptoms. STUDY DESIGN Prospective observational study. METHODS One hundred ninety-two patients with clinically definite MD participated in this study. The degree of ELH was visualized by locally enhanced inner ear magnetic resonance imaging. The occurrence and intensity of vertigo attacks, hearing loss, tinnitus, and aural fullness were documented in patient diaries. RESULTS There was no significant correlation between the extent of cochlear or vestibular hydrops and the number of definite vertigo days, neither with regard to a short-term nor with regard to a middle-term time period. There was also no correlation between the extent of ELH and the intensity or activity of the coexisting aural symptoms hearing loss, tinnitus, and aural fullness. The duration of the disease significantly correlated with the extent of both cochlear and vestibular hydrops, but not with the number of definite vertigo days. CONCLUSION The ELH was progressive in the long-term course of the disease in this large population of definite MD patients, but short-term and middle-term fluctuations of the symptom severity did not involve measurable variations of the ELH. Furthermore, the symptom severity did not decrease with increasing disease duration.
Antecedents of trust in e-government services: an empirical test in Jordan:

Purpose – This study aims to explore technology adoption research and propose a trust antecedents model, where trust in government, trust in technology, information quality, Internet familiarity and privacy and security concerns are hypothesized to predict Jordanians trust in e-government. Also, trust in e-government extended the Theory of Reasoned Action in predicting the intention to use e-government. Design/methodology/approach – Proposed a model and tried to empirically test it using a sample of 759 Jordanians who filled a survey consisting of items measuring the previously mentioned constructs. A structural equation modeling technique was used to test the model. Findings – Results supported the proposed research model, where all proposed variables significantly predicted intention to use e-government services. Also, a partial least squares estimate of the model indicated a significant prediction of trust in e-government by all proposed variables except the Internet familiarity construct. The coeffici.
Previdência Social E Desigualdade: A Participação Das Aposentadorias E Pensões Na Distribuição Da Renda No Brasil - 1981 A 2001

Among the problems presented by Brazilian social security, it may be observed that there are distortions in the criteria and requisites of the simple partition system. The present study is an attempt to evaluate retirement and pension contributions to the inequality of the per capita domiciliay income distribution in Brazil, from 1981 to 2001, through the technique of decomposition of Gini's index. The conclusion drawn is that the retirement and pension income contributes, significantly, to the increase of inequality of the income distribution in Brazil.
Index Option Returns and Generalized Entropy Bounds

I develop a continuum of new nonparametric bounds. They stem from the solution of an optimization problem that is complementary to the Hansen and Jaganathan (1991) approach and are shown to complete the nonparametric bound universe the literature has so far discovered. Through the lens of these bounds, I estimate rare event distributions using index option returns. Standard disaster models and their perturbations are shown unable to meet the bounds implied by simple static option trading strategies. My results suggest more sophisticated modeling of disaster models in order to reconcile with the index option data.
Eco‐efficiency and Its xsTerminology

Eco‐efficiency has been defined as a general goal of creating value while decreasing environmental impact. Leaving out the normative part of this concept, the empirical part refers to a ratio between environmental impact and economic cost or value. Two basic choices must be made in defining practical eco‐efficiency: which variable is in the denominator and which is in the numerator; and whether to specify environmental impact or improvement and value created or cost. Distinguishing between two situations, the general one of value creation and the specific one of environmental improvement efforts, and leaving the numerator‐denominator choice to the user, as diverging practices have developed, four basic types of ecoefficiency result: environmental intensity and environmental productivity in the realm of value creation; and environmental improvement cost and environmental cost‐effectiveness in the realm of environmental improvement measures.
Discontinuities in Earnings and Earnings Change Distributions after J-SOX Implementation: Empirical Evidence from Japan

Prior research finds that the Sarbanes-Oxley Act (US-SOX) of 2002 has affected earnings management in the United States. Cohen et al. (2008) indicate that accrual-based earnings management has declined since the passage of US-SOX, while real earnings management has increased. Further, Gilliam et al. (2015) show that the zero-earnings discontinuity has disappeared since its passage, indicating that earnings management to avoid losses has decreased as a result. In Japan, the Financial Instruments and Exchange Act of 2006, the so-called Japanese version of SOX (J-SOX), was implemented for fiscal years starting in April 2008. Similar to US-SOX, J-SOX aims to reinforce the corporate governance of financial reporting. This study investigates whether the discontinuity in the distributions of earnings and earnings changes disappeared after J-SOX implementation. In contrast to US-SOX, the results indicate that the discontinuity in the earnings distribution at zero did not disappear after J-SOX implementation. However, the discontinuity in the earnings change distribution at zero almost disappeared after J-SOX implementation, indicating that earnings management to avoid earnings decreases became less prevalent. In addition, the results indicate that the discontinuity in the distribution of earnings changes before J-SOX implementation was mainly caused by habitual beaters and that earnings management by habitual beaters to avoid earnings decreases was less prevalent after J-SOX implementation.
Credit Management: An Examination of Policy Choices, Practices and Late Payment in UK Companies

A central element in developing credit management policy involves design choices on the extent to which credit activities are best managed internally or through specialist market intermediaries. This paper draws on the findings of a survey on the credit management practices and policies of large UK companies to: (1) Examine the type of firm most likely to enter into specialist external credit management structural arrangements; and (2) Identify contextual and credit policy choices influencing the credit period taken and late payment of debts. The study found that specialist intermediaries are not particularly common in large firms. The paper also identifies a number of contextual and policy variables that help explain variation in debtor days and late payment by customers. Copyright Blackwell Publishers Ltd 2001.
To be or not to be – auditors’ ability to signal going concern problems

Purpose – This paper aims to chart Swedish auditors’ likelihood of issuing going concern warnings (GCWs), and to investigate the relationship between formal auditor competence, audit fees and audit firm, respectively, and the likelihood of issuing GCWs. Design/methodology/approach – The empirical data are based on annual reports and audit reports for 2,547 limited companies that went bankrupt in 2010 in the wake of the financial crisis and had filed a financial statement in the year before the bankruptcy. Findings – The findings indicate that Swedish auditors seldom issue GCWs. Moreover, there is a positive relationship between audit fee level and the likelihood of issuing GCWs, and Big 4 auditors being more likely to issue such warnings than other auditors. However, the analyses identify differences between audit firms (within the group of Big 4 firms and within the group of other audit firms) in terms of their predictions of client bankruptcies. This suggests a need for further investigation of firm-spe.
Health-Related Quality of Life in Elderly Patients With Pressure Ulcers in Different Care Settings

PURPOSE: The purpose of this study was to measure and compare health-related quality of life in elderly patients with pressure ulcers in different health care settings (home care acute care facility, and long-term care facility [LTCF]). DESIGN: Cross-sectional comparative study. SUBJECTS AND SETTING: One hundred ten elderly patients with (n = 36) and without (n = 74) pressure ulcers living in LTCFs, hospitals, or at home. The research setting included 1 tertiary and 2 community-based hospitals, 10 LTCFs, and 18 community health centers in Brazil. METHODS: The Mini-Mental State Examination, Braden Scale for Predicting Pressure Sore Risk, and Medical Outcomes Study 36-Item Short Form Health Survey (SF-36) were used to assess cognitive status, pressure ulcer risk, and health-related quality of life, respectively. RESULTS: Compared with those without pressure ulcers, elderly patients with pressure ulcers reported significantly lower (worse) SF-36 scores on physical functioning (P < .001) and role physical (P < .05) in all settings, and on social functioning (P = .045) and role emotional (P = .036) in LTCFs. Subjects in hospitals with pressure ulcers scored significantly higher (better) SF-36 scores on mental health (P = .046) and vitality (P = .009). Hospitalized patients without pressure ulcers had lower SF-36 scores on bodily pain (P = .007) and general health (P = .026) than those living in LTCFs or at home. Patients without pressure ulcers in LTCFs had significantly lower Mini-Mental State Examination scores (lower cognitive status) than those living in other settings (P = .001). CONCLUSIONS: Elderly patients with pressure ulcers who were hospitalized and living at home or in LTCFs reported low scores on physical functioning and role physical, and LTCF residents also reported low scores on social functioning and role emotional. This shows the need for an environment that includes health care professionals prepared to implement strategies for pressure ulcer prevention.
In Vivo Confocal Microscopy in Dry Eye Disease Associated With Chronic Graft-Versus-Host Disease.

PURPOSE To compare densities of corneal epithelial dendritic cells (DCs), corneal subbasal nerves, and conjunctival epithelial immune cells (EICs) between patients with dry eye disease (DED) with and without graft-versus-host disease (GVHD) using in vivo confocal microscopy (IVCM). METHODS This study included 54 patients who had moderate to severe DED either associated with (n = 33) or without (n = 21) chronic GVHD. In addition to evaluating clinical parameters of DED, images obtained by laser-scanning IVCM of the central cornea and superior tarsal conjunctiva were analyzed to measure densities of corneal epithelial DCs, corneal subbasal nerves, and conjunctival EICs. RESULTS Although there were no significant differences between GVHD and non-GVHD groups in symptom scores, the GVHD group had significantly worse corneal fluorescein staining, tear break-up time, and Schirmer's scores than the non-GVHD group. Corneal epithelial DC density, corneal subbasal nerve density, and conjunctival EIC density were 148 ± 135 cells/mm2, 16.3 ± 6.1 mm/mm2, and 670 ± 267 cells/mm2, respectively, in the GVHD group; and 122 ± 99 cells/mm2, 18.3 ± 5.1 mm/mm2, and 572 ± 271 cells/mm2, respectively, in the non-GVHD group. After adjusting for clinical parameters, including the DED severity, none of the IVCM parameters was significantly different between the GVHD versus non-GVHD groups (P = 0.82, P = 0.21, and P = 0.60, respectively). CONCLUSIONS In GVHD-associated DED, cellular changes in the cornea and conjunctiva observed by IVCM were similar to those seen in patients who have non-GVHD dry eye with the same level of disease severity. Therefore, corneal and conjunctival IVCM findings in GVHD-associated DED are possibly reflective of the local disease (DED) severity rather than the underlying systemic disease process.
Explaining differences in flood management approaches in Europe and in the USA – a comparative analysis

Flood risk management in Europe and worldwide is not static but constantly in a state of flux. There has been a trend towards more integrated flood risk management in many countries. However, the initial situation and the pace and direction of change is very different in the various countries. In this paper, we will present a conceptual framework that seeks to explain why countries opt for different flood risk management portfolios. The developed framework utilises insights from a range of policy science concepts in an integrated way and considers, among others, factors such as geographical characteristics, the experience with flood disasters, as well as human behavioural aspects.
Production of medical isotopes from a thorium target irradiated by light charged particles up to 70 MeV

The irradiation of a thorium target by light charged particles (protons and deuterons) leads to the production of several isotopes of medical interest. Direct nuclear reaction allows the production of Protactinium-230 which decays to Uranium-230 the mother nucleus of Thorium-226, a promising isotope for alpha radionuclide therapy. The fission of Thorium-232 produces fragments of interest like Molybdenum-99, Iodine-131 and Cadmium-115g. We focus our study on the production of these isotopes, performing new cross section measurements and calculating production yields. Our new sets of data are compared with the literature and the last version of the TALYS code.
Development and validation of a structured questionnaire for the diagnosis of oral allergy syndrome in subjects with seasonal allergic rhinitis during the UK birch pollen season

Background Birch pollen–associated oral allergy syndrome, also known as pollen–food syndrome (PFS), is the most common food allergy in adults in the United Kingdom. Because of its characteristic rapid onset of oro‐pharyngeal symptoms associated with specific plant foods, it was hypothesized that a history‐based questionnaire could accurately diagnose PFS in subjects with rhino‐conjunctivitis symptoms in the UK springtime.
Three Essays in Macroeconomics and Financial Economics

This dissertation presents empirical analysis of linear and nonlinear models in macroeconomics and financial economics. It conveys the message about the substantial benefit in the analysis stems from a little departure from the standard models. By relaxing some assumptions, especially the linearity, it demonstrates some significant improvements of analysis performed in terms of accuracy and theoretical consistency. Empirical Analysis of A Core Inflation Measure in An Estimated DSGE Model The first chapter presents the analysis of inflation by allowing an ad-hoc time-varying inflation target given by one of the best core inflation measures, namely the PCE trimmed mean core inflation. At the same time, we are evaluating the core inflation measure by directly incorporating them into a dynamic general equilibrium model. The analysis of the inflation dynamics, especially in correspondence to its broken-down components is interesting and worth exploring further. It is argued that the Fed has been actually targeting a time-varying inflation target consistent with the underlying inflation dynamics. Analysis of New Keynesian Phillips Curve Relationship in An Estimated Nonlinear DSGE Model This paper estimates a nonlinear DSGE model based on Amisano & Tristani (2010) with US data. The model is approximated up to the second order. Conditional particle filter is used to calculate the likelihood and Bayesian method is used to simulate the posterior distribution of the parameters. The analysis of the nonlinear NKPC better accommodates short-term sharp-turns of the dynamics in the economy. It shows different impulse responses that are conditional on high or low inflation rate in the initial period. As a result, the relationships between inflation, its inertia, the expected inflation and output are more consistent with the theory suggested by the model. Value at Risk (VaR) Based on GARCH-Type Estimated Volatility of 5 Stock Markets The Great Recession has stirred up debate about risk management practices. Value-at-Risk (VaR) is often blamed for imprudent excessive risk taking leading to the crisis. VaR-based potential loss calculation is based on the assumption of normality of the shocks. In reality, shocks distributions are often highly kurtotic. VaR will be more accurately representing the real risks if such distributions are used in the calculation. EGARCH(1,1) with Student t-distribution is shown to be more reliable than the simple standard RiskMetrics and the standard GARCH(1,1) approaches.
Brief report: fathering a child living with HIV/AIDS: psychosocial adjustment and parenting stress.

OBJECTIVE To examine the psychosocial stressors experienced by fathers of children diagnosed with HIV/AIDS. METHODS Thirty-one fathers whose children (ages 6 to 19) were participating in pediatric HIV clinical trials completed self-report measures of parenting stress, psychological distress, and need for psychosocial services. RESULTS Over half of this sample experienced significantly elevated levels of both parenting stress and psychological distress compared to standardized norms. Ninety-seven percent of these men reported the need for services including gender-specific support groups, assistance with discipline, disease management, and assistance with planning for the future. CONCLUSIONS Elevated levels of parenting stress and psychological distress in fathers of children living with HIV suggest the need for additional psychological intervention in this population.
Complete versus partial mobilization of splenic flexure during laparoscopic low anterior resection for rectal tumors: a comparative study.

BACKGROUND The aim of the current study is to compare the results after partial and complete splenic flexure mobilization (SFM). SUBJECTS AND METHODS The records of laparoscopic and hand-assisted laparoscopic procedures for primary rectal tumor patients were abstracted from a prospectively designed database. The phrenicocolic and splenocolic ligaments were divided via a four-trocar technique in the partial SFM group, and dissection was continued with the separation of gastrocolic and pancreaticomesocolic attachments via a five-trocar procedure in the complete SFM group. The following data were compared between the groups: Demographics, intra- and postoperative information, and pathological features. RESULTS In total, 122 cases (77 [63.1%] male, 58.2±13.2 years old) who underwent a partial (n=36, 29.5%) or a complete (n=86, 70.5%) SFM were included. Reservoir creation (48.8% versus 19.4%, P=.003) was more common and conversion (8.1% versus 22.2%, P=.039) was less frequent in the complete SFM group, but there were significantly more T4 tumors in the partial group (16.7% versus 2.3%, P=.008). Demographics, other intra- and postoperative parameters, and pathological features were identical. CONCLUSIONS In our study, complete SFM decreased conversion rates, but this finding may be related to the higher rate of T4 tumors in the partial SFM group. Complete SFM assures an increase in reservoir creation in patients receiving a low anterior resection. Because other parameters are identical, the decision for the level of SFM is better left to the surgeon in cases undergoing a low anterior resection, but complete SFM may be preferred in cases who are candidates for a reservoir formation.
Associations Between Health-Related Self-Protection, Diurnal Cortisol, and C-Reactive Protein in Lonely Older Adults

Objectives The aim of this study was to examine whether health-related self-protection (e.g., using positive reappraisals or avoiding self-blame) prevents lonely older adults from exhibiting increases in diurnal cortisol secretion and higher levels of C-reactive protein (CRP). Methods This longitudinal study (n = 122) examined diurnal cortisol levels (area under the curve) at baseline and 2-year follow-up. Levels of CRP were measured at 6-year follow-up. The main predictors included baseline levels of loneliness and health-related self-protection. Results Among lonely participants, baseline self-protection predicted an amelioration of 2-year increases in diurnal cortisol volume (&bgr; = −.34, p = .03) and lower levels of CRP at 6-year follow-up (&bgr; = −.42, p = .006). These significant associations were not found among nonlonely participants (&bgr; < .14, p = .33). In addition, mediation analyses demonstrated that the buffering effect of self-protection on lonely older adults’ levels of CRP at 6-year follow-up was statistically mediated by 2-year changes in cortisol volume (&bgr; = −.16, p = .06). Conclusions These findings suggest that lonely older adults may ameliorate biologic disturbances if they engage in self-protection to cope with their health threats.
Space and Place for BASE: On the Evolution of a BASE‐Jumping Attraction Image

BASE jumping is an extreme sport activity that employs rare natural or man‐made resources from where the participants can legally leap and perform a free flight before landing on the ground, assisted by opening their parachute canopies at the last possible moment. The 1000‐metre high Kjerag Cliff in Lysefjord, Norway was first used for this sport in 1994. Since then, it has achieved a position as a “Mecca” for BASE jumpers worldwide, resulting in increased traffic of BASE jumpers and observers to the area. This article discusses how the image of this attraction has evolved. Data were collected from documents, printed sources, videos, and mainly from interviews with participants and central providers of services and support. The strong image that has emerged is built upon the exciting experiences of participants and observers, the paradoxical effects of accidents and fatalities, the media, and the strong impressions provided by watching this wild nature. A key component is the communication within the BASE‐jumping community by word of mouth, e‐mail, pictures, and amateur video recordings.