Miracle-dz/UniFAR-FTUs huggingface dataset:
User needs in sustainability reporting: Perspectives of stakeholders in Ireland

Abstract By means of a questionnaire survey, this paper ascertains and analyses the views of a number of Irish stakeholders regarding the adequacy and potential of corporate sustainability reporting to meet their information needs and help them hold corporations to account. The study focuses on ascertaining the views of a sample of Irish social and environmental non-governmental organisations (NGOs), who we argue constitute an important group of non-financial stakeholders. This emphasis on examining NGO perceptions represents an attempt to fill a gap in the academic sustainability reporting research literature whereby the views of non-managerial stakeholders are largely absent. The paper represents the second phase of a determined effort to examine the adequacy of sustainability reporting from the perspective of less economically powerful stakeholders in Ireland and responds specifically to O'Dwyer's (2002) call for research to examine the nature of stakeholder demand for sustainability reporting in Ireland in order to inform the future development of Irish sustainability reporting practices. The results present evidence of a widespread demand for mandated, externally verified sustainability reporting in either the annual report or a separate stand-alone report. This demand is primarily driven by a desire to gain knowledge of companies' commitment to responsible business practices but is also, albeit to a lesser extent, influenced by the perceived ability of sustainability reporting to facilitate increased NGO pressure on companies. Current sustainability reporting practice is viewed negatively with regard to its credibility and sufficiency, as well as the opportunities it provides for engagement with companies, particularly among environmental NGO respondents. While respondents tended to be suspicious of corporate motives for sustainability reporting, many were optimistic about the potential for NGO engagement with companies aimed at tackling social and environmental issues and improving current sustainability reporting practice. Drawing on the survey results, the paper makes some recommendations for future research aimed at improving sustainability reporting practices in Ireland and more broadly.
Suicide attempts and substance use in an emergency room sample

OBJETIVO: Descrever as tentativas de suicidio atendidas em um pronto-socorro (PS) e o consumo agudo ou dependencia de substâncias nestes individuos. METODOS: O estudo epidemiologico descritivo foi conduzido durante um ano para avaliacao de tentativas de suicidio assistidas em um PS de Embu das Artes, SP. Os pacientes foram agendados para uma entrevista psiquiatrica nao estruturada. As principais variaveis de desfecho foram: dados sociodemograficos, metodos da tentativa de suicidio, uso de alcool ou drogas seis horas antes da tentativa, pacientes com diagnostico de dependencia de substância pela CID-10. Utilizaram-se a analise descritiva e o teste qui-quadrado (p < 0,05) para verificar associacoes entre as diversas variaveis estudadas. RESULTADOS: A amostra constituiu-se de 80 casos, cujos participantes tinham idade media de 26,9 anos (DP = 8,91), predominantemente de mulheres (72,5%), 21,2% de adolescentes. A maioria das tentativas de suicidio foi por ingesta de medicacao (62,5%). Aproximadamente 21,2% e 7,5% relataram ter feito uso de alcool e de drogas ilicitas, respectivamente, nas seis horas que antecederam a tentativa e 10% da amostra tem dependencia de substâncias. Todos os dependentes de substâncias ja tentaram suicidio anteriormente (p-valor = 0,4). Houve associacao significativa entre a forma da tentativa de suicidio por ingesta de medicacao e historico de tratamento psiquiatrico (p = 0,02). CONCLUSAO: Mais estudos nacionais sao necessarios para considerar o papel do uso de alcool e drogas em tentativas de suicidio assistidas em PS, especialmente em dependentes quimicos cujo comportamento suicida e relevante.
Stakeholders and Marketing Capabilities in International New Ventures: Evidence from Ireland, Sweden, and Denmark

Few studies have examined the dynamic capabilities perspective in the context of international new ventures (INVs) and, in particular, toward their marketing activities. Using a cross-country case approach, this article explores the role of stakeholders in the marketing capability–building processes of INVs in Ireland, Sweden, and Denmark. The study reveals that different stakeholders play a critical role in influencing how INVs build their marketing capabilities to respond effectively to the dynamic nature of international markets in which they operate. The results show that different stakeholder groups (allied, cooperative, neutral, and entrepreneur) can influence the learning processes (single-, double-, and triple-loop) of the firm and can determine the nature of dynamic marketing capabilities (incremental, renewing, and regenerative) needed to create and sustain international competitive advantage. Furthermore, “effectuation logic” can explain how entrepreneurs manage and leverage stakeholder relationships in marketing capability processes to cocreate value for the firm. By incorporating dynamic capabilities, stakeholder, and learning theories, this study offers a dynamic, process-oriented model for INV research and provides much-needed qualitative insights into the dynamic capabilities theory of the firm.
Collaborative governance for low-carbon tourism: climate change initiatives by Australian tourism agencies

The Australian tourism industry is vulnerable to the impacts of climate change on natural areas and the destination choices of long-haul travellers concerned about carbon emissions. A National Tourism and Climate Change Taskforce was established in 2007; with a national action plan for Tourism and Climate Change produced in 2008. Implementing these climate change actions requires new partnerships between tourism agencies, business programmes, carbon consultants, and offset providers. This paper assesses collaborative governance of climate change in Australian tourism, with a focus on low-carbon initiatives promoted to tourism operators by state and territory government tourism agencies. The paper compares the climate change initiatives of these tourism agencies based on six key dimensions of governance including: accountability, transparency, involvement, structure, effectiveness, and power [Ruhanen, L. , Scott, N. , Ritchie, B. , & Tkaczynski, A. (2010). Governance: A review and synthesis of the literature. Tourism Review, 65(4), 4–16]. While most state and territory tourism agencies provided resources on climate change initiatives for tourism operators there was little accountability for emissions reduction within the agency. Collaborative governance of climate change was also more developed in states with climate change policies, destinations vulnerable to the impacts of climate change (e.g. Great Barrier Reef, Queensland), or dependent on long-haul travellers. Further research is needed on the governance and effective delivery of carbon emissions reduction programmes by tourism agencies.
Relevance of intangible assets to evaluate financial health

Purpose – The purpose of this paper is to examine the relevance of asset composition of a firm (tangible versus intangible properties), when evaluating its financial health. The paper argues that relevance of any asset is a function of how effectively it is used.Design/methodology/approach – The paper uses two distinctive samples: a sample of traditional firms holding primarily traditional physical assets and a sample of technology service firms holding primarily intangible assets and examines the ability of intangible assets to surrogate as financial health signals.Findings – The results show that when evaluating firms with significant intangible assets, using information about intangible assets to improve financial health evaluation. However, fundamental financial variables continue to be important in signaling financial health, regardless of asset composition.Practical implications – The results highlight the importance of both objectively‐measured and reported fundamental financial information and sub.
[Comparative analysis of learning effect for students who experienced both lecture-based learning and problem-based learning in a complete denture course].

PURPOSE The purpose of this study was to analyze the difference in educational effect on students who experienced both lecture-based learning (LBL) and problem-based learning (PBL) in a complete denture course. The analysis focused on differences between the two methods concerning self study, ability to understand clinical inference, and appraisal of class contents and tutors. METHODS In the complete denture preclinical course, the class of 2003 received LBL in 3rd grade and PBL in 4th grade. PBL was planned to present five cases in five consecutive classes. Group discussion was carried out for each case, and a summary was required to be produced two times as a group, two times as an individual report and one time by group presentation. A questionnaire regarding the educational effect of LBL and PBL and assessment of tutors was administered. Factor analysis was carried out to classify the questionnaire items and each item was analyzed between LBL and PBL (Paired-t test). RESULTS Factor analysis revealed that the questionnaire items could be classified into four components. Comparing lecture type and PBL: "study attitude" (4 out of 7 items), "clinical inference ability" (all items), "class contents" (5 out of 7 items) and "tutor appraisal" (2 out of 5 items) showed significant assessment with PBL. Eighteen of 27 items (66.6%) indicated the significant usefulness of PBL. CONCLUSION PBL improves the educational effect of self study and clinical inference ability, in comparison with LBL. However, since students are passive about taking the same system class repeatedly, a strategy to improve their attitude needs to be considered.
Desperate Vs. Deadbeat: Can We Quantify the Effect of the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005?

For decades, personal bankruptcies increased in the U.S., either reflecting growing economic distress of families or a declining stigma associated with filing for bankruptcy. In a nod to the latter argument, the U.S. Congress passed the Bankruptcy Abuse Prevention and Consumer Prevention Act of 2005 (BAPCPA), after bankruptcies had grown to record high rates. The assumption was that with the new law many if not most bankruptcies would eventually disappear since they supposedly were the result of a “bankruptcy of convenience”. The U.S. bankruptcy rate fell indeed sharply after the law went into effect, but increased quickly again afterwards. By the end of 2007, the U.S. bankruptcy rate exceeded all levels recorded during the 1980s, and approached the levels prevalent during the early 1990s. But it remains unclear how much of these changes resulted from BAPCPA and what was attributable to other factors. In this Working Paper, the authors establish a benchmark level of the U.S. bankruptcy rates after 2005 that likely would have been observed if the law had not changed. They then compare the actual U.S. bankruptcy rate to the benchmark for 2007 to provide a sense of the effectiveness of BAPCPA.
Gender and Asset Dimensions of Seasonal Water Insecurity in Urban Philippines

AbstractSeasonal water insecurity is a social and climate-related problem of growing concern in many urban areas. From 2000 to 2050, the global urban population affected by seasonal water shortage is projected to increase from 312 million to 1.3 billion. This increase is due to a combination of drivers, including population growth, urbanization, and climate change. To advance understanding of the social dimensions of this problem, this study uses qualitative methods—archival research, informal interviews (N = 7), and in-depth interviews (N = 15)—to explore how gender and assets relate to water insecurity in the rainy and dry seasons in three urban neighborhoods in Baguio City, the Philippines. Analytic methods include memo production and qualitative text analysis. Key findings are that households manage complex water portfolios that change seasonally or more frequently; women and men have gendered roles in managing water portfolios, providing versus managing income for water purchases, and physically carr.
Prognostic value of serum immunoglobulin A antibodies to pol gene products during HIV‐1 infection

Serum specimens from 66 HIV‐t‐infected subjects were tested by ELISA for the presence of IgA antibodies to HIV‐t:44 samples were found positive and 37 were confirmed by immunoblot. In these subjects, the presence of anti‐HIV IgA antibodies was studied in relation to the total count of circulating CD4+ lymphocytes and to the level of serum IgA. A significative correlation (P < 0·03) was found between the absence of IgA to the subunit p68 of the reverse transcriptase and a count of CD4+ cell < 400/mm3 or total IgA level over 4–25 g/l. The same pattern was observed for the IgA antibodies to the p52 subunit but the association was just not significant (P < 0·07). No significant decrease was noted for the IgA directed towards the other proteins of HIV‐1, especially the products of the gag gene.
Niche Party Success and Mainstream Party Policy Shifts - How Green and Far-Right Parties Differ in Their Impact

This article investigates the impact of niche party success on the policy agendas of mainstream parties. Following from the expected electoral effects of issue politicization, the success of radical right and green parties will cause different reactions from mainstream parties. While mainstream parties emphasize anti-immigrant positions in response to radical right success, green party success will have the opposite effect for environmental issues. Since green parties constitute issue owners, their success will make established parties de-emphasize the environment. Analyzing time-series cross-section data for sixteen Western European countries from 1980 to 2011, this article empirically establishes that green and radical right parties differ in their effect on mainstream party behavior and that their impact depends on the ideological position and past electoral performance of the mainstream parties.
Peripheral T-cell lymphoma cell line T8ML-1 highlights conspicuous targeting of PVRL2 by t(14;19)(q11.2;q13.3)

Focal amplifications and chromosome translocations involving the long arm of chromosome 19 (19q13.3) are recurrent in T-cell lymphoma, where neighboring BCL3 and PVRL2 are competing target genes. Here we present the oncogenomic characterization of a peripheral T-cell lymphoma (PTCL) cell line T8ML-1
ANALYSES OF THE IMPACT OF SCHOOL UNIFORMS ON VIOLENCE IN NORTH CAROLINA PUBLIC HIGH SCHOOLS

This study incorporated a multiple-methods design utilizing both quantitative and qualitative data. The quantitative portion investigated several annual reports distributed by the North Carolina Department of Public Instruction (NCDPI) to explore the impact of school uniform policies on incidents of crime and violence and occurrences of suspensions and expulsions in North Carolina high schools that adopted such policies during the 2004-2005, 2005-2006, 2006-2007, 2007-2008, and 2008-2009 school years. The qualitative portion of this study examined an eight-item researcher-developed Likert-type survey distributed to all current North Carolina administrators working in the high schools where school uniform polices were adopted during the designated time period in an attempt to gauge their perceptions of how the adopted policy had changed the safety of their schools and their campuses. The data analysis indicated no change to the incidents of crime and violence and occurrences of suspensions for the majority of the thirty-eight high schools being examined in this study, although the school administrators working in these schools perceived school uniforms to positively impact school safety. The data for expulsions had to be omitted due to limited numbers.
Hair biomarkers as measures of maternal tobacco smoke exposure and predictors of fetal growth.

INTRODUCTION Most biomarker studies of the effects of maternal smoking on fetal growth have been based on a single blood or urinary cotinine value, which is inadequate in capturing maternal tobacco exposure over the entire pregnancy. We used hair biomarkers to compare the associations of maternal self-reported smoking, hair nicotine, and hair cotinine with birth weight for gestational age (BW for GA) among active and passive smokers during pregnancy. METHODS We collected maternal hair in the immediate postpartum period and measured nicotine and cotinine concentrations averaged over the pregnancy in 444 term controls drawn from 5,337 participants in a multicenter nested case-control study of preterm birth. BW for GA Z-score and small for gestational age (SGA) were based on Canadian population-based standards. RESULTS The addition of hair nicotine to multiple linear regression models containing self-reported active smoking, hair cotinine, or both explained significantly more variance in the BW for GA Z-score (p = .01, .03 and .04, respectively). Similarly, women with hair nicotine, but not cotinine, at or above the median value had a significant increase in the risk of SGA birth (odds ratio: 3.07, 95% CI: 1.25-7.52). No significant association was observed between maternal passive smoking and BW for GA based on hair biomarkers. CONCLUSIONS Hair nicotine is a better predictor of reductions in BW for GA than either hair cotinine or self-report. Our negative results for passive smoking suggest that previously reported small but significant effects may be explained by misclassification of active smokers as passive smokers based on self-report.
Discounted Cash Flow and Its Implication on Intangible Valuation

Discounted cash flows (DCF) have been a traditional method in business valuation. This method is most useful in judging the risk and uncertainty of a project. Since few years, companies like Infosys have used this approach to value their brands and represent the same in their balance sheet. The US GAAP FASB 142 outlines the fair value measurement of intangibles and goodwill impairment by using the discounted approach. This has further been described in the provisions of the Statement of Financial Accounting Concepts No. 7. The concepts provide guidelines for analyzing new or up-and-coming problems of financial accounting and reporting. The DCF methodology is not without its drawbacks, yet it makes a popular tool for measurement of projects under capital budgeting and in large-scale business valuation. Lately, for the measurement of intangibles and goodwill impairment, DCF approach has been used. Intangible assets are recognized according to the statement FAS 142 as over the period which an asset is expected to contribute directly or indirectly to future cash flows. Therefore, it makes it more challenging to understand the scope of the accounting standards and the cash flow implication on intangible assets valuation.
Technical analysis and the Spanish stock exchange: testing the RSI, MACD, momentum and stochastic rules using Spanish market companies

The aim of this research is to examine the result of the application of the indicators Relative Strength Index (RSI), Moving Average Convergence Divergence (MACD), Momentum and Stochastic in different companies of the Spanish continuous market. By using these indicators, it is intended to give purchase and sale recommendations to small investors. The generation of great capital gains depends on the type of the stock exchange company and the indicator which is being used. In addition, this research solves the problems in case of ambiguity, in the indicators, for the traders.
DeepUrbanMomentum: An Online Deep-Learning System for Short-Term Urban Mobility Prediction

Big human mobility data are being continuously generated through a variety of sources, some of which can be treated and used as streaming data for understanding and predicting urban dynamics. With such streaming mobility data, the online prediction of short-term human mobility at the city level can be of great significance for transportation scheduling, urban regulation, and emergency management. In particular, when big rare events or disasters happen, such as large earthquakes or severe traffic accidents, people change their behaviors from their routine activities. This means people's movements will almost be uncorrelated with their past movements. Therefore, in this study, we build an online system called DeepUrbanMomentum to conduct the next short-term mobility predictions by using (the limited steps of) currently observed human mobility data. A deep-learning architecture built with recurrent neural networks is designed to effectively model these highly complex sequential data for a huge urban area. Experimental results demonstrate the superior performance of our proposed model as compared to the existing approaches. Lastly, we apply our system to a real emergency scenario and demonstrate that our system is applicable in the real world.
Genes and Neuroimaging: Advances in Psychiatric Research

Major psychiatric disorders, including schizophrenia, bipolar disorder and substance addiction, are partly heritable and show a multifactorial pattern of heredity. Although the introduction of explicit diagnostic criteria has improved clinical research on psychiatric disorders, the concept is only of limited use for exploring their genetic underpinnings. On the behavioral level, psychopathological symptoms can hardly separate the many pathophysiological subgroups. Contrary to nosological categories, biologically based phenotypes – referred to as intermediate phenotypes – consisting of neuropsychological, electrophysiological, functional and structural brain imaging parameters, could represent the genetic basis more directly. Thus intermediate phenotypes are being targeted in current molecular genetic investigations. In this article, we review existing data on the effects of genetic variation in the dopamine and serotonin systems (catechol-O-methyltransferase, the serotonin-transporter-linked polymorphic region) on the morphometric, metabolic and functional characteristics of the cerebral cortex and limbic structures. The gene-driven modulation of these brain circuits is discussed with regard to their behavioral correlates and their role for psychiatric diseases. Furthermore, recently identified putative susceptibility genes for schizophrenia (neuregulin 1, dysbindin, G72) are briefly discussed.
The Influence of Relational Embeddedness on the Formation and Performance of Social Franchising

This article investigates the novel interorganizational format named social franchising that has emerged as a possible solution to tackle the issues of growth and financial sustainability that social enterprises face, to enhance the alleviation of poverty and of other pressuring social issues, and to address the need of many governments to reduce fiscal deficits. We explore the issue of social franchising through case study analyses of four social franchises active in the United Kingdom from a social network theory perspective and through the argument of embeddedness. The influence of relational embeddedness and its eight core variables were found to play the preeminent role in the formation, partner selection, and performance and were examined. In addition, the study showed that the biggest challenges that social franchisors face are the creation of a straightforward clear model, the training of the partners to a different operationally wise and commercially wise culture, and their ability to focus on supporting the whole network.