Miracle-dz/UniFAR-FTUs huggingface dataset:
Does Globalization Matter on Fiscal Decentralization? New Evidence from the OECD

Abstract In this paper, we re-examine the effects of globalization on fiscal decentralization of Organisation for Economic Co-operation and Development (OECD) member countries by using the overall KOF index of globalization and its main subcomponents — economic, political and social integration. Using different indicators of fiscal decentralization, we find a positive impact of the overall index of globalization on both tax revenue and expenditure decentralization side, although not robust across different panel data specifications. Focusing on the links between decentralization and subcomponents of globalization, we find that both economic and social integration foster fiscal decentralization, whereas political integration inhibits its growth.
Metastatic potential of dermatofibrosarcoma protuberans with fibrosarcomatous change

Dermatofibrosarcoma protuberans (DFSP) is a relatively uncommon fibrohistiocytic tumor that is locally aggressive. DFSP is associated with frequent local recurrences but rarely metastasizes. It has been suggested that fibrosarcomatous change within a dermatofibrosarcoma protuberans (DFSP‐FS) is associated with increased risk of local recurrence and distant metastases. Metastases remain rare, however, and are typically preceded by multiple local recurrences. We report a rare case of a DFSP‐FS metastasis to the head of the pancreas without any preceding local recurrence. J. Surg. Oncol. 2003;82:201–208. © 2003 Wiley‐Liss, Inc.
Modulation of inflammation and metalloproteinase expression in synovial tissue by leflunomide and methotrexate in patients with active rheumatoid arthritis. Findings in a prospective, randomized, double-blind, parallel-design clinical trial in thirty-nine patients at two centers.

OBJECTIVE Leflunomide and methotrexate have proven to be efficacious in reducing joint inflammation and slowing destruction in clinical trials of patients with rheumatoid arthritis (RA). This study was conducted to provide more insight into the mechanism of action of these agents in synovial tissue. METHODS In a 2-center, prospective, randomized, double-blind clinical trial, we compared leflunomide (20 mg/day, after a 3-day 100 mg/day loading dose) and methotrexate (increased stepwise to 15 mg/week) treatment in patients with active RA. Paired synovial tissue biopsy samples were obtained by knee arthroscopy at baseline and after 4 months of treatment. Frozen synovial tissue sections were stained for macrophages (CD68), T cells (CD3), adhesion molecules (intercellular adhesion molecule 1 [ICAM-1], vascular cell adhesion molecule 1 [VCAM-1]), cytokines (tumor necrosis factor alpha, interleukin-1beta [IL-1beta]), matrix metalloproteinase 1 (MMP-1), and tissue inhibitor of metalloproteinases 1 (TIMP-1). RESULTS Paired synovial tissue sections were available in 35 patients (16 taking leflunomide, 19 taking methotrexate). Both drugs displayed equal clinical efficacy, with 8 leflunomide-treated patients (50%) and 10 methotrexate-treated patients (53%) fulfilling the American College of Rheumatology 20% response criteria. Both compounds showed similar effects on synovial tissue: reduced numbers of macrophages and reduced ICAM-1 and VCAM-1 expression were noted after 4 months of treatment. Both leflunomide- and methotrexate-treated patients exhibited a decreased MMP-1:TIMP-1 ratio in the synovial tissue. In the subset of patients fulfilling the 20% response criteria of the American College of Rheumatology, a more pronounced reduction in the expression of ICAM-1, VCAM-1, IL-1beta, and MMP-1 was found compared with the nonresponders. CONCLUSION Leflunomide and methotrexate are clinically efficacious drugs that interfere with mechanisms involved in joint inflammation and destruction of joint integrity.
Just‐in‐time education: tools for hospitality managers of the future?

A conceptual model that incorporates critical thinking, collaborative learning, and just‐in‐time education is presented for use in the hospitality industry. The theory and constructs of the model and a method for application to the industrial training setting are explained. The concepts of the model have relevant application to both industry and academic education settings. Continuing education opportunities, which are designed using the proposed model, would allow current managers in the industry to update their decision‐making, problem solving and communication skills.
Meritocracy in America: Wages Within and Across Occupations

In The Bell Curve, Herrnstein and Murray argue that the U.S. economy is a meritocracy in which differences in wages (including differences across race and gender) are explained by differences in cognitive ability. In this paper we test their claim for wages conditional on occupation using a simultaneous model of occupation choice and wage determination. Our results contradict Herrnstein and Murray's claim that the U.S. labor market operates only on meritocratic principles.
Venture Capital and Patented Innovation: Evidence from Europe

We provide the first cross‐country evidence of the effect of venture capital investment on patented inventions. Using a panel of 21 European countries and 10 manufacturing industries covering the period 1991–2005, we study the effect of venture capital (VC), relative to R&D, on the number of granted patents. We address concerns about causality by exploiting variations across countries and over time in private equity fundraising and in the structure of private equity funds. We find that the effect of VC is significant only in the subsample of high‐VC countries, where the ratio VC/R&D has averaged around 3.9% between 1991 and 2005 and VC has accounted for 10.2% of industrial innovation during that period. We also find that VC is relatively more successful in fostering innovation in countries with lower barriers to entrepreneurship, with a tax and regulatory environment that welcomes venture capital investment, and with lower taxes on capital gains.
Upper respiratory tract infection in Thai adults: prevalence and prediction of bacterial causes, and effectiveness of using clinical practice guidelines.

BACKGROUND Antibiotics are over-prescribed for Upper Respiratory tract Infection (URI). Uncertainty in differentiating bacterial from viral infection is the main reason for this practice. More evidence is needed to encourage proper use of antibiotics for URI. OBJECTIVES 1) To determine the prevalence of Group A beta-hemolytic Streptococci (GAS) in adults with URI and clinical features associated with GAS infection. 2) To evaluate the effectiveness of management of adults with URI using the Clinical Practice Guideline (CPG). MATERIAL AND METHOD A prospective study was conducted on adult out-patients with URI at Siriraj Hospital from April to October 2004. Throat swab cultures were performed in all participants. Patients were assessed and managed according to CPG adapted from principles of appropriate antibiotic use for treatment of acute upper respiratory tract infections in adults endorsed by the Centers for Disease Control and Prevention, USA. Clinical outcomes were evaluated by telephone interviews. RESULTS Out of 292 patients enrolled, 55.5% had non-specific URI/common cold, 32.2% had pharyngitis/ tonsillitis, 11% had acute bronchitis and only 1.4% had acute sinusitis. The overall prevalence of GAS infection was 7.9%. GAS was isolated in 16% of the patients with pharyngitis/tonsillitis; and only 3.7% and 3.1% of the patients with non-specific URI/common cold and acute bronchitis respectively. Clinical manifestations associated with GAS were: 1)fever (T > or = 37.8 C), 2) exudate on the pharynx or tonsil, 3) tender cervical lymphadenopathy, and 4) absence of cough. The presence of < or = 3 of 4 criteria had high negative predictive value of 94.2%. None of the patients with non-specific URI/common cold, acute bronchitis and acute sinusitis had > or = 3 of 4 criteria. The clinical responses were not significantly different between those who received or did not receive antibiotics. Most of the patients had good clinical response by day 7. CONCLUSION The prevalence of GAS infection in adults with URI was 7.9%. The clinical features of T > or = 37.8 C, exudate on pharynx or tonsil, tender cervical lymphadenopathy, and absence of cough were significantly found in the patients with GAS infection. Management of adults with URI using the CPG was effective and safe.
Whole school change : a review of the literature : a report for Creative Partnerships

Professor Thomson offers a serious and robust review of change theory which should be of use to all practitioners and educators with ambitions to effect structural and systemic change. She considers the reasons why people engage in school change and the main processes describing how such change occurs. She questions assumptions about the purpose of change as well as getting us to think about how we evaluate change and demonstrate its permanence.
Graduate employability and student attitudes and orientations to the labour market

This article examines the way students, making the transition from higher education into the labour market, construct, understand and begin to manage their employability. It draws upon a qualitative study of 53 final‐year undergraduates in a pre‐1992 university in the UK. It firstly explores students’ perceptions of the current labour market for graduates and how they understand future career progression. It examines their different orientations and attitudes to work and careers through the development of an ideal‐type model. It then considers how these orientations influence the way students approach future work and careers and manage their employability, and further discusses some of the implications this has for current policies around higher education and the labour market in the UK context.
Terminal ileal intubation and biopsy in routine colonoscopy practice

This special report focuses on the current literature regarding the utility of terminal ileal (TI) intubation and biopsy. The authors reviewed the literature regarding the clinical benefit of TI intubation at the time of colonoscopy and also the evidence for TI intubation as a colonoscopy quality indicator. TI intubation is useful to identify ileal diseases such as Crohn’s disease and additionally as a means of confirming colonoscopy completion when classical caecal landmarks are not confidently seen. Previous studies have demonstrated that TI intubation has variable yield but may be more useful in patients presenting with diarrhea. Reported rates of TI intubation at colonoscopy vary. The authors demonstrate that terminal ileoscopy is feasible in clinical practice and sometimes yields additional clinical information. Additionally it may be used as an indicator of colonoscopy completion. It may be particularly helpful when investigating patients with diarrhea, abnormalities seen on other imaging modalities and patients with suspected Crohn’s disease. TIs reported as normal at endoscopy have a low yield when biopsied; however, biopsies from abnormal-looking TIs demonstrate a higher yield and have greater diagnostic value.
Audit and Non‐Audit Fees: New Zealand Evidence

This study adds to the evidence concerning the link between the fees that auditors charge for audit and non‐audit services to the same client. We argue that audit fees will be cross‐subsidised in a particular way: they will be reduced dollar for dollar by the expected profi ts from nonaudit work that is ‘tied’ to the engagement in the sense that such work generally goes to the incumbent auditor. This argument is tested using New Zealand listed company data for 2002. A nonlinear model for audit fees is developed that respects the mathematical relationship between audit and non‐audit fees implied by the argument from tied profits, and which includes standard control variables in a mathematically consistent way. When linearized for estimation the model has a form that differs from the linear regressions commonly used. The coefficient which tests for cross‐subsidisation is not significant, and the confi dence interval for that coefficient excludes plausible numerical values. Changing the way in which non‐audi.
Marine Protected Areas in Spatial Property-Rights Fisheries

Marine protected areas (MPAs) and spatial property rights (TURFs) are two seemingly contradictory approaches advocated as solutions to common property failures in fisheries. MPAs limit harvest to certain areas, but may enhance profits outside via spillover. TURFs incentivize local stewardship but may be plagued by spatial externalities when the TURF size is insufficient to capture all dispersal. Within a numerical model parameterized to a California marine species, we explore the economic and ecological effects of imposing MPAs on a TURF-regulated fishery. Whether MPAs can enhance or diminish profits (or fish abundance) hinges critically on the level of coordination already occurring between TURF owners. If coordination is complete, private MPAs may already emerge in some TURFs; implementing additional MPAs reduces profits. However, to the extent that coordination is incomplete, strategically sited MPAs may be an effective complement to spatial property rights-based fisheries, increasing both fishery profits and abundance.
Locally delivered TGF-β1 and IGF-1 enhance the fixation of titanium implants: A study in dogs

Background Osteogenic growth factors have been suggested to enhance the fixation of implants used in joint replacement. We examined the effect of locally delivered transforming growth factor-β1 and insulin-like growth factor-1 in a biodegradable poly (D, L-lactide) coating. Material and methods In a paired study using 9 dogs, unloaded titanium implants surrounded by a 1-mm gap were inserted into the proximal humerus. The growth factors were incorporated in a poly (D, L-lactide) coating at a 1% (w/w) ratio of TGF-β1 and a 5% (w/w) ratio of IGF-1. Control implants were uncoated. After 4 weeks, the implants were evaluated by mechanical push-out test and by histomorphometry. Results A twofold increase was seen in mechanical fixation (strength, stiffness, energy absorption) for the growth factor-treated implants (p = 0.04). Similar results were seen in histomorphometry, as bone ongrowth was 2.5 times higher (p = 0.02), and gap healing was 30–110% higher (p = 0.04) for the growth factor-treated implants than for the control implants. Ongrowth of fibrous tissue was eliminated by the treatment. Interpretation TGF-beta-1 and IGF-1, locally delivered in a biodegradable poly(D,L-lactide) coating, enhance the mechanical fixation and osseointegration of titanium implants in cancellous bone, and no fibrous tissue is produced in the growth factor treated implants.
Aneuploidy in male Indian muntjac cells is limited to the Y2 chromosome.

In untreated cell cultures of Indian muntjac (Munticus muntiacus vaginalis; 2n = 6 female, 7 male) we observed that spontaneous aneuploidy is limited primarily to the Y2 chromosome. We therefore treated the cells with aneugenic agents to determine if induced aneuploidy follows the same pattern and, hence, if there are limitations on the generation of aneuploidy or survival of cells lacking certain chromosomes. Exposing the cells to benomyl (8-100 micrograms/ml for 1 h), caffeine (5 x 10(-5)-2 x 10(-4) M for 2, 24 and 72 h) and colchicine (2 x 10(-4) and 5 x 10(-5) M for 1, 24, 48 and 72 h) resulted in cells primarily aneuploid for the Y2 chromosome. The frequency of cells lacking Y2 was far higher than those having an extra Y2 chromosome. The frequency of cells aneuploid for all other chromosomes combined was much lower than that for Y2. The data imply that the Indian muntjac genome can tolerate loss of the Y2 chromosome only and that aneuploidy for other chromosomes might cause lethality. This might be because the small number of chromosomes in the genome predisposes aneuploid cells to an imbalance of genes carrying out the basic activities required for cell division and cell survival. Because of the small chromosome number, the large size of the chromosomes and the ease of distinguishing every chromosome without banding or any other special treatment, e.g. FISH, this system could be useful and convenient in the study of induction of aneuploidy. This simple and inexpensive system can be utilized as a screening system for preliminary studies dealing with induced aneuploidy.
The role of pulsed light and heat energy (LHETM) in acne clearance

BACKGROUND: Propionibacterium acnes synthesize and store a large amount of porphyrins. Once the porphyrin is exposed to visible light it becomes chemically active and transfers to an excited state, resulting in the formation of singlet oxygen, which combines with cell membranes to destroy the P. acnes. This process is dependent on the rate of production of excited porphyrin molecules, which is influenced by the concentration of porphyrins, the concentration of photons, the temperature, and the wavelength of the photons. METHODS: Nineteen patients with mild to moderate acne underwent bi‐weekly treatments for 4 weeks using the ClearTouchTM system. During each treatment, pulses of light and heat were applied. Each pulse used an average energy density of 3.5 J/cm2, a pulse width of 35 ms, and a wavelength between 430 and 1100 nm. RESULTS: At the end of the eighth treatment, acne clearance for the non‐inflammatory and inflammatory lesions was 63±21% and 50±32%, respectively. One month after the last treatment, the acne clearance for non‐inflammatory and inflammatory lesions was 79±22% and 74±20%, respectively, with further improvement in acne clearance at 2 months after the last treatment (85±17% and 87±25%, respectively). CONCLUSION: ClearTouch pulsed light and heat energy (LHETM) technology is effective and safe for the treatment of acne vulgaris.
Strategies for Classifying Endometrial Carcinoma with Clear Cells

Clear cell carcinomas (CCC) is one of the rarest forms of endometrial carcinoma. In one series of 852 consecutive endometrial carcinomas managed at a single academic center, only 3 (0.35%) were considered to be CCC (1). Although CCC is rare, it features frequently in the differential diagnosis of endometrial neoplasms, primarily because one of the morphologic features of CCC the presence of clear cells is not specific to the histotype. CCC is considered a high grade histotype, hence the necessity of their separation from low grade endometrial carcinomas. However, CCC should also be distinguished from other high grade histotypes because there may be prognostic (2-4) and therapeutic differences (3,5), and due to the possibility that CCC is associated with a comparatively increased risk of thromboembolic events (6,7). Additionally, erroneous pathologic classifications of non-CCC histotypes as CCC not only represents a significant impediment to scientific advancement on both histotypes, but also may deny some patients eligibility for potentially life-saving clinical trials to which they should qualify. Presented herein is an approach to the pathologic classification of endometrial carcinomas with clear cells, with an emphasis on the distinction of CCC from its potential histologic mimics.
Evolução da contabilidade brasileira: do governo eletrônico ao sistema público de escrituração digital – SPED - doi: 10.4025/enfoque.v31i2.14603

Experience is, in actuality, a time of great innovation in the field of information technology, and these have affected several areas of professional performance and, in particular, the accounting department that is going through the impact of new computational and communication tools. With these technological approaches and digital certification, Federal, State and Municipal tax authorities have managed to create the Public System of Digital Bookkeeping (PSDB). This allows the sending of tax and fiscal information to regulatory agencies in a safe, rapid, and electronic way. Access to information provided by taxpayers through the PSDB allow treasury administrations to minimize the time and resources spent on review procedures. In return, taxpayers will also benefit from the project implementation. So the aim of this paper is to describe recent developments in the accounting area in Brazil, describing the concepts of digital records and electronic government, and highlighting the emergence of the PSDB. This is a qualitative research, in which the methodological procedures used in this study were primarily bibliographic, and the main sources of information made up of legal texts, scientific articles, and institutional sites. The results of this study demonstrate the great changes taking place in accounting procedures, initially in commercial companies subject to differentiated economic and tax monitoring, and those taxed on real incomes. Moreover, they present several challenges to accounting professionals, to promote gains for society, with improvements in the quality of financial reporting and reduction of fraudulent practices.
Partners Connection Process and Spatial Effects: New Insights from a Comparative Inter-Organizational Partnerships Analysis

This article attempts to give new explanations of the spatial patterns of collaborations focusing on the partners' connection process. Taking into account actors are embedded in an historical, interpersonal and institutional space, we first consider organizations can construct a new collaboration or renew an old one when they decide to build a research project with a partner. Then, going back to the moment when they initially connect with their partners through the analysis of the genesis of collaborations, we assume that they can turn to their interpersonal ties or to coordination resources. This process of connection may influence the spatial dimensions of collaborations regarding notably the literature linking the use of interpersonal ties and the spatial proximity effects observed in innovation activities. We test empirically these theoretical propositions through the collection of individual data about more than 200 histories of inter-company (IC) and science-industry (SI) partnerships. The qualitative and quantitative treatments of these data reveal the way partners connect each other and the spatial patterns of collaborations are significantly dependent on the nature of the partnerships. A strong regularity is nevertheless highlighted: for both partnerships (IC and SI ones), actors renewed prior collaborations in 57% of the total of studied partnerships.
Smallholders, institutional services, and commercial transformation in Ethiopia.

This article examines the role of institutional services of credit, input supply, and extension in the overall commercial transformation process of smallholder agriculture in Ethiopia. Survey data collected in 2006 from 309 sample households in three districts of Ethiopia are used for the analyses. Tobit regression models are used to measure the effect of access to services on the intensity of inputs use for fertilizer and agrochemicals. A probit model is used to measure these effects on the adoption of improved seeds. Intensity of use of seeds is analyzed using an ordinary least squares model. Logarithmic Cobb-Douglass functions are estimated to analyze the effect of access to services on crop productivity. Heckman's two-stage estimation is used to examine determinants of household market participation and the extents of participation. Results show that access to institutional support services plays a significant role in enhancing smallholder productivity and market orientation. Our results imply that expanding and strengthening the institutional services is critical for the intensification and market orientation of smallholder agriculture in Ethiopia. In particular, appropriate incentives and regulatory systems are urgently needed to encourage the involvement of the private sector in the provision of agricultural services. Copyright (c) 2009 International Association of Agricultural Economists.