Miracle-dz/UniFAR-FTUs huggingface dataset:
Tourism and the environment: A geographical perspective

The paper reviews key elements of the relationship between tourism and the environment, with particular reference to the environmental impacts of tourism from a geographical perspective. Following a discussion of the appeal of the environment for tourism, the paper examines the way in which tourism brings about changes in destination areas. The point is made that disproportionate attention has been given to research on recreation and its relationship with the environment compared to tourism and that this needs to be corrected in the future. There is then a brief review of the difficulties of monitoring change in the environment and managing the effects of tourism in destination areas. The paper concludes by identifying key questions and research needs which should be addressed.
Structure and Practice in the Labor Theory of Value

The Marxian labor theory of value has been criticized in recent years by neoclassical and Sraffian economists as superfluous to the analysis of capitalist economies. It is argued in this paper the usual presentations and de fenses of the labor theory of value are indeed faulty, but the theory itself is never theless indispensable. We develop a defense of the labor theory of value based on the proposition that both labor and labor-power fail to reduce to generalized commodity relations.
The re-examination of the relationship between employee stock ownership and voluntary employer change intention in Taiwan

Although past literature had provided inconsistent conclusions as to whether or not employee stock ownership (ESO) can serve the function of employee retention, this paper proposes that the reason for such inconsistency lies in the inability to clarify ESO characteristics. Therefore, this study examines the relationship between ESO and voluntary employer change intention from the viewpoint of vested and portable characteristics. Study results indicated that vested ESO achieves the function of employee retention. However, when vested ESO is also portable, employees tend to spend more efforts searching for external ESO alternatives, which reinforce their voluntary employer change intention.
Macroeconomic Risks and Characteristic-Based Factor Models

We show that book-to-market, size, and momentum capture cross-sectional variation in exposures to a broad set of macroeconomic factors identified in the prior literature as potentially important for pricing equities. The factors considered include innovations in economic growth expectations, inflation, the aggregate survival probability, the term structure of interest rates, and the exchange rate. Factor mimicking portfolios constructed on the basis of book-to-market, size, and momentum therefore, serve as proxy composite macroeconomic risk factors. Conditional and unconditional cross-sectional asset pricing tests indicate that most of the macroeconomic factors considered are priced. The performance of an asset pricing model based on the macroeconomic factors is comparable to the performance of the Fama and French (1993) model. However, the momentum factor is found to contain incremental information for asset pricing.
INFLUENCE OF THE Ag-B LOCUS ON REACTIVITY TO SKIN HOMOGRAFTS AND TOLERANCE RESPONSIVENESS IN RATS

SUMMARY The case with which rats of one strain can be rendered tolerant of skin grafts from another strain is correlated with their Ag-B genotypes and not with the median survival time of skin grafts exchanged between them. Thus, although adult Lewis recipients reject Ag-B-compatible Fischer skin grafts as promptly as they reject Ag-B-incompatible BN or DA skin grafts, Lewis recipients are much more easily rendered unresponsive of Fischer skin grafts than of BN or DA grafts. Where Ag-B compatibility prevails, tolerance is inducible with relatively low dosages (≤1 million) of cells originating from all components of the lymphohematopoietic tissue system, including the thymus. On the other hand, when donor and host differ at this locus not only are much higher numbers of cells required to induce tolerance, but there are wide disparities in the tolerance-conferring capacity of different cell types. Bone marrow is superior to spleen which, in turn, is better than lymph nodes; thymocytes are practically ineffective. Evidence is also presented which suggests that the facility with which tolerance can be abolished by transfer of isologous cells is a function of the dosage of the inoculum used to induce tolerance. The importance of the Ag-B locus in determining susceptibility to runt disease is also considered.
Load moments and myoelectric activity when the cervical spine is held in full flexion and extension.

Abstract Sustained joint load in extreme positions (namely maximally flexed or extended positions) has been described as causing pain. The aim of the present study is to analyse eight different sitting work postures with respect to extreme positions, and to assess the mechanical load and the levels of muscular activity arising in defined extreme positions of the cervical spine. Ten healthy female workers from an electronics plant took part in laboratory experiments. For seven of these, levels of neck and shoulder muscular activity in sitting postures with the cervical spine in different manually-adjusted extreme positions were recorded using surface electrodes. Loading moments of force about the bilateral motion axis of the atlanto-occipital joint (Occ-C1) and the spinal cervico-thoractc motion segments (C7-T1) were calculated. Extreme or almost extreme positions occurred in sitting postures with the thoracolumbar back inclined slightly backwards or with the whole spine flexed. Electromyographic (EMG) act.
A linear structural modelling of Total Quality Management practices in manufacturing companies in Malaysia

This paper discusses and reviews total quality management (TQM) practices in the public listed manufacturing companies in Malaysia. It also investigates the relationship between TQM practices, customer satisfaction, competitive advantage and the bottom line financial performance using a linear structural equation modelling. The findings indicate that training and top management commitment play very important roles in TQM implementations. In addition, rivalry (competition) is a significant element in gaining and sustaining competitive advantage of the manufacturing companies in Malaysia. The results also show that product quality, product features and timely delivery are very crucial in promoting customer satisfaction.
Ahmed Valve, Suture-less Implantation: A New Approach to an Easier Technique

Purpose:Tissue adhesives have been used in ophthalmology instead of sutures to minimize the operating time. This case series investigated the effectiveness and safety of use of cyanoacrylate in Ahmed valve implantation through pars plana for refractory glaucoma. Patients and Methods:Seventeen eyes of 17 patients with refractory glaucoma underwent Ahmed valve scleral suture-less implantation through pars plana with a cyanoacrylate suture of the plate. Refractory glaucoma was defined as intraocular pressure (IOP) ≥21 mm Hg with antiglaucoma eye drops, good adherence to treatment, and no previous glaucoma surgery. IOP control and development of complications were evaluated during the follow-up (mean follow-up, 13.23 mo, 6 to 28 mo). Results:IOP control, defined as IOP⩽21 mm Hg with or without antiglaucoma eye drops, was achieved in 82.2% of patients, and 58.8% were able to eliminate antiglaucoma eye drops. Mean surgical time was 9.76±2.60 and 6±0.81 minutes in patients with previous vitrectomy (4 cases). Postoperative complications included transiently increased IOP, transient hyphema, early postoperative hypotony (4 cases), and tube block by the vitreous (2 cases): 1 resolved by Nd:YAG and the other by second vitrectomy. No cases of tube or plate extrusion, plate migration, choroidal or retinal detachment, or vitreous hemorrhage were observed. Conclusions:These results are promising and demonstrate a safe and effective alternative to the traditional scleral suture. Our data suggest that Ahmed valve implantation through pars plana with cyanoacrylate is a safe and effective method for refractory glaucoma. Further studies are needed to confirm our observation.
Development of a new type of capsule micropump

We propose a type of capsule micropump using an ICPF (ionic conducting polymer film) actuator as the servo actuator. This micropump consists of two active one-way valves which make use of the same ICPF actuator, and a tank. The overall size of this micropump prototype is 13 mm in diameter and 23 mm in length. The actuating mechanism is as follows. (1) The ICPF actuator as the diaphragm is bent into anode side by application of electricity. Then the volume of the pump chamber increases, resulting in the inflow of liquid from the tank to the chamber. By changing the current direction, the volume of the pump chamber decreases, resulting the liquid flow from the chamber to the outlet. (3) The ICPF actuator is applied with a sine voltage, the micropump provides liquid flow from the tank to the outlet. A characteristic of the micropump is measured. The experimental results indicate that the micropump has satisfactory responses.
Generation of pluripotent stem cells from patients with type 1 diabetes

Type 1 diabetes (T1D) is the result of an autoimmune destruction of pancreatic β cells. The cellular and molecular defects that cause the disease remain unknown. Pluripotent cells generated from patients with T1D would be useful for disease modeling. We show here that induced pluripotent stem (iPS) cells can be generated from patients with T1D by reprogramming their adult fibroblasts with three transcription factors (OCT4, SOX2, KLF4). T1D-specific iPS cells, termed DiPS cells, have the hallmarks of pluripotency and can be differentiated into insulin-producing cells. These results are a step toward using DiPS cells in T1D disease modeling, as well as for cell replacement therapy.
Exploring the links between entrepreneurial orientation and intrapreneurship in SMEs

Purpose – The purpose of this paper is to explore the links between entrepreneurial orientation (EO) and intrapreneurship within the context of small to medium‐sized enterprises (SMEs). Design/methodology/approach – This conceptual paper builds on a historical review of the two main currents of the corporate entrepreneurship literature and the distinction established by French scholars between “traditional SMEs” and “miniature large firms”. Findings – The paper summarizes various findings regarding the antecedents of EO and intrapreneurship in SMEs and elaborates a series of testable propositions linking EO to intrapreneurship.Practical implications – The paper posits the existence of different types of SMEs and suggests that the organizational and managerial antecedents of EO differ by type.Originality/value – The paper explores the relation between intrapreneurship and EO, thus connecting two unrelated streams of literature within the field of corporate entrepreneurship.
Treatment of disseminated Mycobacterium avium complex infection in AIDS with amikacin, ethambutol, rifampin, and ciprofloxacin. California Collaborative Treatment Group.

OBJECTIVE To determine the efficacy of combination drug therapy for disseminated Mycobacterium avium complex infection in patients with the acquired immunodeficiency syndrome (AIDS). DESIGN Prospective, nonrandomized, before-after comparison. SETTING Outpatient clinics at three university medical centers. PATIENTS Seventeen patients with at least two consecutive blood cultures positive for M. avium complex who had not been previously treated with antituberculous medications. Fifteen of the seventeen patients completed at least 4 weeks of treatment. INTERVENTION Patients received daily intravenous amikacin (7.5 mg/kg body weight) for the first 4 weeks plus the following oral medications for at least 12 weeks: ciprofloxacin, 750 mg twice daily; ethambutol, 1000 mg daily; and rifampin, 600 mg daily. MEASUREMENTS AND MAIN RESULTS The baseline geometric mean colony count from blood cultures decreased from 537/mL to 14/mL (P less than 0.001) after 4 weeks of therapy. The microbiologic suppression was sustained while on treatment and was associated with a decrease in systemic symptoms related to M. avium complex infection. Premature withdrawal from treatment (less than 12 weeks) occurred in 7 of 17 patients. The commonest reasons for early withdrawal were gastrointestinal intolerance and hepatic toxicity. CONCLUSIONS Mycobacterial load and systemic symptoms in patients with AIDS and disseminated M. avium complex infection can be effectively reduced by a regimen containing amikacin, ethambutol, rifampin, and ciprofloxacin.
Indicators of audit fees and fraud classification: impact of SOX

Purpose - The purpose of this paper is to compare the effect of corporate governance variables and fraud litigation on audit fees both before and after the implementation of the Sarbanes-Oxley (SOX) Act in 2002. Design/methodology/approach - The paper utilizes a sample of firms that had litigation proceedings filed against them for fraudulent financial reporting, and compare these firms to a sample of non-fraud firms in the pre-and post-SOX period. First, the authors examine indicators of audit fees using the Simunic model. Next, the authors develop a logistic regression model with corporate governance variables and other financial control variables in order to identify the characteristics of firms that are accused of fraud in the pre-and post-SOX period. Findings - The paper identifies specific components of corporate governance that are positively related to audit fees and which subsequently aid in classifying companies subject to fraud litigation. The most successful logistic regression model for 2005 (post-SOX) is 64.4 per cent accurate in distinguishing firms litigated for fraud, while the most successful model for 2001 (pre-SOX) is 61.4 per cent accurate in distinguishing such firms. Originality/value - The research design and findings assist in providing additional evidence about the association between the effectiveness of the corporate governance structure and the external auditor in assessing the risk of fraud.
Differentiating Debt Target from Non-Target Firms: An Empirical Study on Corporate Capital Structure

Surveys of Chief Financial Officers show that some managers claim to pursue a target adjustment model while others claim to follow alternative financing models. We therefore estimate a model for debt dynamics in which the target adjustment and short-run flow-of-funds coefficients may vary across companies. This allows us to, (i) distinguish between target and non-target firms; (ii) examine whether the two groups of companies differ with respect to key financial variables; and (iii) investigate whether short-run investment, acquisitions and profitability shocks impact differently on target and non-target companies. In general, we find that financing cost factors appear to be more important than the determinants of target capital structure. However, roughly 60% of our companies follow a debt target. These target companies tend to be smaller and less profitable, and have lower market-to-book ratios and cash holdings. Their debt levels are also significantly less sensitive to short-run shocks in investment and acquisitions expenditure. Overall, our work raises the interesting possibility that one financing model may not be descriptive for all firms. Different financing models may well be appropriate for different types of firms.
Should you bank on your network? Relational and positional embeddedness in the making of financial capital

This study explores the mechanisms through which relational embeddedness affects the performance of banks in syndication networks formed in the Canadian investment banking industry. I argue that banks have a choice between building embedded network ties that are overlaid with social context and arm’s-length ties that facilitate individual competition. Contrary to the arguments advanced in previous studies, I propose that maintaining a mix of arm’s-length and embedded relationships represents a disadvantageous network strategy. Such strategy not only simultaneously exposes investment banks to competition from their peers, relying primarily upon embedded or arm’s-length ties, but also sends confusing signals about banks’ networking behavior. I also propose that the link between relational embeddedness and performance is moderated by banks’ positional embeddedness, reflected in their status, and find that banks of higher status extract greater benefits from maintaining embedded ties, as compared with banks of lower status.
Corporate Lobbying Strategy and Pension Accounting Deliberations: An Empirical Analysis

Francis (1 987) analyzed lobbying against the Financial Accounting Standards Board’s “Preliminary Views” on pension accounting proposals. The results showed that potentially adverse effects and firm size explain the decision to lobby. The Preliminary Views, however, is distinctly different from the 1985 exposure draft (ED) leading to Statement of Financial Accounting Standards Number 87 (SFAS No. 87), “Employers’ Accounting for Pensions. ” As a result of this difference, our knowledge of why firms lobbied against SFAS No. 87 is limited. This study examines lobbying against the 1985 ED rather than the Preliminary Views. The study sample consists of firms that lobbied against the 1985 ED (lobbyists) and an industry matched control sample of nonlobbyists. In addition to the hypotheses examined by Francis, we analyzed the importance of earnings volatility on corporate lobbying behavior. The results show that lobbyists have higher earnings volatility in the pre-SFAS No. 87 than the matched pair control non-lobbyists. The cross-sectional analysis appears to indicate that only earnings volatility explains the decision to lobby. The findings are consistent with Ndubizu (1989), indicating that earnings volatility motivates early adoption of Stutement of Financial Accounting Standards Number 52 (SFAS No. 52). The remainder of the paper is organized as follows. The hypotheses are discussed in Section 2. Section 3 reviews the research design and sample
Understanding the Role of Adstock in Advertising Decisions

Adstock plays a central role in advertising research. Adstock, or goodwill, is the cumulative value of a brand’s advertising at a given point in time. A critical assumption in many advertising models is that managers take Adstock into account when making their advertising decisions. However, there is little empirical evidence to support this basic premise. Therefore, we develop a multivariate heterogeneous Tobit-II model to determine whether the level and rate of change in a brand’s Adstock influence the timing and/or magnitude of advertising investments. We calibrate the model on a comprehensive data set covering the weekly advertising expenditures of close to 750 brands in 129 CPG categories. We find that advertising timing and magnitude decisions do rely on Adstock levels and changes. The reliance is stronger for larger brands and more frequently advertising brands. We also find that responding to changes in Adstock is associated with a higher advertising elasticity. On the other hand, inertia in advertising decision-making, reflected in a strong reliance on past Adstock levels, is linked with a lower advertising elasticity.
Characteristics of paid malpractice claims settled in and out of court in the USA: a retrospective analysis

Objective An analysis of paid malpractice claims judged in court compared with those settled out of court may help explain perceptions of malpractice risk. Design A retrospective analysis and cross-sectional comparison of malpractice claims. Evaluated trends in the number and proportion of paid claims, and mean payment amount by resolution type; identified patient, physician and claim characteristics associated with each resolution type. Examined the effects of resolution type on payment amount and time to claim resolution. Setting Claims paid on behalf of US physicians reported in the National Practitioner Data Bank (NPDB) from 2005 to 2009. Main outcome measures Type of resolution, claim characteristics, payment amount and time to resolution. Results Between 2005 and 2009, there were 58 667 claims paid on behalf of US physicians. Of these paid claims, 56 850 (96.9%) were settled outside court, and 1817 (3.1%) were judged in court. There was no significant change in the proportion of paid claims resolved by settlement versus judgement over time (p=0.83); nor was there a significant change in the mean payment amount in either resolution group (settlement, p=0.94; judgement, p=0.36). The claims in which the physicians were under 50, had prior malpractice reports, which were paid by a state malpractice programme, for adverse events to a fetus, and for surgical or obstetric error were more likely to be judged in court. The mean payment amount (US$592 283 vs US$317 447, p<0.01), per cent of payments over US$1 million (41.82% vs 15.43%, p<0.01), and time to decision (6.50 years vs 4.93 years, p<0.01) were significantly higher in judged claims. Conclusions Although only a very small percentage of paid malpractice claims in the USA are judged in court, a number of characteristics differ between settled and judged claims. Such differences may influence perceptions of malpractice risk and future reform efforts.
The Impact of Financial Accounting Practices on the Measurement of Profit and Equity: Australia Versus the United States

The purpose of this paper is to make a quantitative comparative analysis of differences between Australian financial reporting practices and U.S. GAAP. The empirical data consist of Form 20-F filings for thirteen Australian incorporated companies for the period 1985–93. Based on prior research, there is a test of the hypothesis that U.S. GAAP is more conservative than Australian financial reporting practice. The results of the empirical analysis offer little support for this hypothesis in the context of the reporting of profit. However, the hypothesis is supported for the reporting of shareholders’ equity. The most frequent and material differences in profits relate to asset measurement, equity consolidation and accounting for intangible assets. Generalizations relating to differences in shareholders’ equity are more difficult to make.
Chinese auditors’ views about independence and employer values

Purpose - The purpose of this paper is to describe the results of a cross-sectional survey of Chinese auditors that examines their views about independence and client relationship issues associated with the current Code of Professional Conduct. The paper also compares the findings with attitudes about the perceived ethical environment of their workplaces. Design/methodology/approach - During late 2006, 578 useable questionnaires were obtained from members of the Chinese Institute of Public Accountants registered with four regional chapters. The empirical research was exploratory and involved the construction of a scale for measuring attitudes towards independence issues and a modified version of the Corporate Ethical Values scale. Findings - It was found that auditors clearly identify with the importance of codes of practice and indicate that their views are significantly affected by observations about the ethical climates associated with their immediate workplaces. Codes of practice are seen to be relevant the greater the concern about the ethicality of their workplaces, although attitudes were tempered when client relationship matters are considered, suggesting that some degree of cultural tolerance of questionable activities is inevitable, and that tolerance increases with age. Originality/value - The paper is the first to directly access Chinese practitioners in order to measure attitudes towards western-based standards of practice in association with their workplace conditions. It is a sizable survey, providing useful insights into how practitioners are coping with the demands of their profession in China.