Miracle-dz/UniFAR-FTUs huggingface dataset:
Strategic management accounting in close inter-organisational relationships

This paper provides a conceptual comparison between the ‘mainstream strategic management accounting’ literature, the ‘accounting and strategising’ literature and ‘strategic management accounting (SMA) in close inter-organisational relationships’. It concludes that ‘SMA in close inter-organisational relationships’ shares some important characteristics with the ‘accounting and strategising’ literature. Important differences were found, too, though. These mainly concerned the need to understand individuals working for close partners as preparers of strategic information; the need for disaggregated accounting information about unique connections to close partners and about the role of indirect benefits that follow from close connections and the need for the company to not only collect information but also disperse diverse information within close inter-organisational relationships. Through an intensive case study of a global robot manufacturer, Robotics, this paper also provides novel empirical evidence on ‘SMA in close inter-organisational relationships’. For instance, SMA practices included indirect benefits, something mainly neglected in the existing literature on SMA. These indirect benefits involved a close customer's willingness to invest time and effort in Robotics’ technological development, thereby contributing to Robotics’ ability to attain revenue gains in its interactions with other customers. Our findings also have important implications for the ‘inter-organisational accounting’ literature, for instance, by highlighting the need to link more explicitly strategic decision-making with the current interest in the role of accounting in inter-organisational dynamics.
HPV prevalence and type distribution in women with normal or abnormal Pap smear in Bulgaria

Human papillomavirus (HPV) is a well‐known pathogen for lower genital tract neoplasias, yet little is known regarding HPV prevalence in Bulgaria. The aim of this study was to investigate the prevalence of HPV DNA and to determine HPV types distribution among women with normal and abnormal cytology. Cervical smears with different cytological diagnoses were collected from 355 Bulgarian patients. The cohort of patients selected is the biggest ever studied in this country. Using the Roche Linear Array HPV Genotyping Test, papillomavirus DNA was found in 217 out of the 355 samples, 164 of which had only one and 53 had more than one HPV type. The distribution of the viruses tested in 355 samples was as follows: (i) the most common type was HPV 16, which was found in 61 samples; (ii) the next most frequent HPV type was HPV 33, found in 14 of the samples. A high prevalence of HPV infection was observed in this study. As HPV infection has a high correlation with cervical cancer, this study emphasizes the need for both primary prevention of cervical cancer with HPV vaccines as well as secondary prevention with screening. Currently, two HPV vaccines are included in the National immunization schedule in Bulgaria. Thus, new clinical studies will benefit from patient stratification by the presence or absence of HPV, and by designing separate clinical trials specifically for HPV associated cancers. J. Med. Virol. 86:1905–1910, 2014. © 2014 Wiley Periodicals, Inc.
Can Advanced Markets Help Diversify Risks in Frontier Stock Markets? Evidence from Gulf Arab Stock Markets

This study examines global diversification benefits from the perspective of local investors in the frontier markets in the Gulf Cooperation Council using two diversification measures: the correlation index and return dispersion. The findings suggest a strong link between market volatility and both diversification measures in all markets, with the exception of Bahrain, indicating that investors in these frontier markets will face significant challenges achieving desired levels of diversification using domestic stocks only. However, I also find that significant amount of market risk in these countries can be eliminated by supplementing domestic portfolios with positions in advanced markets. Finally, I show that risk minimization strategies using foreign traded assets also lead to favorable risk adjusted returns for investors in these markets, stressing the potential benefits of financial liberalization in developing markets.
Influence of Non-Uniform Current Distribution on AC Transport Current Loss in Bi-2223/Ag Tapes

This paper presents the influence of current distribution on AC transport current loss in multi-strand high-temperature superconductor (HTS) tapes. The current-distribution-dependent-AC loss is analyzed by introducing a current distribution parameter. We calculated AC loss of multi-strand HTS tapes numerically and performed AC loss measurements as well. Though the effect of current distribution on AC transport current loss is relatively insignificant for a low applied transport current, the effect of nonuniform current distribution seriously increases AC loss for a high applied transport current. The AC loss measurement method used in this paper is also confirmed by comparison with numerical results: the experimental and computational results showed good agreement for various current distribution parameters
The Chinese female tourist gaze: a netnography of young women's blogs on Macao

This paper offers insights into women travellers' experiences and discusses the gendered views of female travellers originating from China on cross border trips to Macao. The analysis is derived from a careful reading or ‘thick description’ of blogs posted by female tourists that may be characterised as a web ethnography or netnography. The study indicates that the perception of Macao by Chinese women travellers embodies their confusion concerning modern life and their memories of tradition. Furthermore, the analysis suggests that Chinese women travellers conceptualise travelling as a way of underpinning the status of their self-identity. Besides, travelling in Macao for them is not just a leisure practice but a means to improve and enhance personal relationships.
A Two‐Decade Test of Product Life Cycle Theory

SUMMARY The product life cycle (PLC) has represented a central element of marketing theory for four decades. Following its development in the 1950s, and its subsequent popularization in the 1960s, it has remained a stable feature of marketing teaching; despite evidence of its limited applicability and the growing awareness, amongst leading academics at least, of its flawed nature. This paper critically re-examines its practical value in the light of the 20-year history of 929 brands spread across 150 fast-moving consumer goods (FMCG) markets in the UK. The main conclusion is that the ‘life cycle’ of the brand leaders is indeed more stable, and much longer, than some of the previous work might have suggested; and that the PLC would have predicted. As a credible aid to marketing decisions the brand life cycle is, therefore, of little value in the majority of FMCG markets - and cannot justify its long-held position as a theory that has general practical applicability across the whole field of marketing.
Partner Notification for HIV and STD in the United States:: Low Coverage for Gonorrhea, Chlamydial Infection, and HIV

Background Little is known about the scope of current public health partner-notification (PN) activities in the United States. Goal The goal of the study was to define what PN services U.S. health departments provide in areas with high STD/HIV-related morbidity. Study Design The study involved a survey of STD program staff members in U.S. areas with the highest reported rates of infectious syphilis, gonorrhea, chlamydia, and HIV in 1998. Results Staff members of 60 (77%) of 78 health departments provided data. PN interviews were conducted with 7583 (89%) of 8492 cases of syphilis, 23,097 (17%) of 139,287 cases of gonorrhea, and 26,487 (12%) of 228,210 cases of chlamydia. In areas with mandatory HIV reporting, 4375 (52%) of 8328 persons infected with HIV were interviewed for PN. Conclusions Except for patients with syphilis, public health PN services affect only a minority of persons with STD or HIV infection in high-morbidity areas of the United States.
Identification of c‐erbB‐3 binding sites for phosphatidylinositol 3′‐kinase and SHC using an EGF receptor/c‐erbB‐3 chimera.

c‐erbB‐3 is a member of the type I (EGF receptor‐related) family of growth factor receptors for which no ligand has been identified. To facilitate ligand stimulation we have constructed a chimeric receptor which possesses an activatable kinase and promotes the growth of NIH 3T3 fibroblasts. In this study we have shown that SHC and phosphatidylinositol 3′‐kinase bind to the activated EGF receptor/c‐erbB‐3 chimera. Whereas p85 is not phosphorylated to a significant extent, SHC appears to be a major substrate for phosphorylation on tyrosine. In contrast to EGF receptor and c‐erbB‐2, we were unable to detect binding of activated c‐erbB‐3 to GRB2. Using synthetic peptides corresponding to each of 13 potential phosphorylation sites on c‐erbB‐3, we have shown that tyrosine 1309 is responsible for SHC binding. Peptides containing the motif YXXM inhibit p85 association. By comparison with recently reported SHC binding sites on Middle T antigen and Trk we have identified a SHC binding motif, NPXY.
Exploitation and diffusion of public research: the case of academic spin-off companies in Italy

Scientific and technological knowledge is considered the most important raw material for economic growth. The attention on the exploitation of public research, undoubtedly one of the main sources of new scientific and technological knowledge, has increased in recent years. After reviewing some concepts regarding the exploitation of public research results, the paper focuses on the analysis of academic spin-off companies as one of the most promising ways to transfer research results to the market place. The phenomenon of academic spin-off companies is described using both international evidence and a recent survey regarding 48 Italian spin-off companies.
The utility of the UTAUT model in explaining mobile learning adoption in higher education in Guyana

In this paper, we compare the utility of modified versions of the unified theory of acceptance and use of technology (UTAUT) model in explaining mobile learning adoption in higher education in a developing country and evaluate the size and direction of the impacts of the UTAUT factors on behavioural intention to adopt mobile learning in higher education. The data were obtained through a web survey of university students and the models are estimated in a structural equations modelling framework. Many of the UTAUT relationships are confirmed, but some are contradicted. The results suggest that culture and country level differences moderate the UTAUT effects, hence, a straightforward application of the model regardless of the context can lead to non-detection of important relationships and to suboptimal mobile learning promotion strategies. Including attitude in the model is also a prudent modification since it increases its explanatory power.
Does Eliminating the Form 20-F Reconciliation from IFRS to U.S. GAAP Have Capital Market Consequences?

This paper investigates the capital market consequences of the SEC's decision to eliminate the reconciliation requirement for cross-listed companies following International Financial Reporting Standards (IFRS). We find no evidence that the elimination has a negative impact on firms' market liquidity or probability of informed trading (PIN). We also find no evidence of a significant impact on cost of equity, analyst forecasts, institutional ownership, stock price efficiency and synchronicity. Moreover, IFRS users do not increase disclosure frequency nor supply the reconciliation voluntarily. Our results do not support the argument that eliminating the reconciliation results in information loss or greater information asymmetry.
250 Mbps–5 Gbps Wide-Range CDR With Digital Vernier Phase Shifting and Dual-Mode Control in 0.13  $\mu$m CMOS

A multi-port serial link with wide-range CDR using digital vernier phase shifting and dual-mode control is presented. The proposed vernier phase shifter generates finely-spaced phase steps and provides unlimited phase rotating with a 13.34-ps phase step at 5 Gbps. By inherently digital nature, the vernier phase shifter enables semi-digital dual-loop CDR with precise tracking performance, and with the dual-mode control, the proposed CDR extends the operating range from 250 Mbps to 5 Gbps and achieves a BER of less than 10-12 at 5 Gbps with 29-1 PRBS. Fabricated in a 0.13-μm CMOS process, the main PLL and the single receiver dissipate 9.0 mW and 19.2 mW respectively at 5 Gbps from a 1.2 V supply.
Organic Foods on the Public Plate: Technical Challenge or Organizational Change?

Policies for public procurement of organic foods have become a commonly used instrument to increase sales of organic products in many countries. However, unlike processes related to organic consumption in private households, the implementation of organic foods in public food systems is hindered by constraints and barriers. This article explores the effects related to the introduction of organic foods in institutional foodservice and uses three different theoretical frameworks from organizational sociology to understand the implementation. The article draws on data collected for the evaluation of the Danish organic public procurement funding scheme. Results show that putting organic foods on the public plate seems to be a lot more than a technical foodservice challenge that can be met by a technical “fix” approach. Instead, the data show that organic conversion involves important elements of organizational changes.
Initial Human and Financial Capital as Predictors of New Venture Performance

Investigates the probability of new firm success or failure based on factors that can be observed at the time of initial startup. Four categories of human and financial capital were considered: (1) general human capital--which may reflect the extent to which the entrepreneur has had the opportunity to develop relevant skills and contacts--including the entrepreneur's race, gender, education; (2) management know-how--which reflects management skills and knowledge--including the entrepreneur's own skills or skills available through advisors or partners; (3) industry-specific know-how--which reflects specific experience in other businesses; and (4) financial capital--which can create a buffer against random shocks and allow the pursuit of more capital-intensive strategies. Data were gathered from 1,053 responses from questionnaires sent to owners of firms established within the previous 1 1/2 years. The firms, from a variety of industry sectors and geographical regions in the United States, were tracked over a three-year period, during the years 1985 to 1987. Findings show that measures of general human capital impacted both firm survival and growth. One exception to this was gender--female-owned enterprises were less likely to grow, but just as likely to survive. Amount of initial capital was also shown to influence both survival and growth. However, management know-how, number of partners, and having parents who had owned a business had a more limited impact. Significant effects were not found for management level, prior employment in non-profit organizations, not having been in the labor force, and the use of professional advisors. It should be possible to predict the future success or failure of new ventures using the four categories of human and financial capital utilized in this study (after dropping the insignificant components of personal characteristics). These measures are readily identifiable at startup, and in some cases potential problems can be identified and remedied. (SFL)
Distribution Of Labor Incomes In Urban Zaire

The author addresses himself first to the problem that summary measures of wage income inequality, computed for Kinshasa, the main urban area in Zaire, tend to overstate the degree of total labor income inequality among sharing units of comparable size. It is argued that this is true for two main reasons: (1) earnings from female commercial activity are not recorded in the available statistics; and (2) the 1960 UN definition of household upon which the measures of inequality are based understates the size of the actual sharing unit. Data taken from the 1967 Socio‐Demographic Survey of Kinshasa and the 1970 household budget study are used to test these hypotheses regarding short‐run income inequality. The policy observation is made that, while modernization of the commodity distribution system may provide a disincentive for sharing and a reduction in opportunities for female employment, investment in non‐service sectors may equalize the secular income distribution for a given migration cohort. Evidence of unskilled migrants moving from service to non‐service sector employment in response to increased labor demand is presented. This is accomplished by supplementing sample survey data with time series on aggregate employment by sector for Kinshasa.
More Evidence on the Nature of the Distribution of Security Returns

The question of whether security return distributions have a finite or an infinite variance has been debated for many years. The possibility that the security return-generating process actually has an infinite variance is particularly vexing since it implies that all statistical techniques and theoretical frameworks utilizing the second (or higher) moment are invalid. While this is clearly not a disaster—alternatives do exist—much of the work which has been done in the field of finance has assumed the existence of the second moment. It is, therefore, important to determine whether or not the security return distribution actually has a finite variance.
Polish migrant workers in the UK hospitality industry: Profiles, work experience and methods for accessing employment

Purpose – This paper aims to draw from a wider study that explores the experiences of Polish migrant workers in the UK's hospitality sector across the UK. It seeks to focus on findings that reveal the profile of Polish migrant workers and the methods used for accessing employment by Poles in the UK hospitality sector.Design/methodology/approach – The paper draws on primary data collected through qualitative and quantitative methods, comprising an online survey, interviews and netnography.Findings – The profile of workers emerging from the study indicates that those who work or worked in UK hospitality are predominantly young, female and highly qualified. Migrants work in various hospitality departments and an important pattern shows that they gradually move to jobs in supervisory and front‐of‐house positions. Informal methods for accessing employment used by highly qualified people suggest that migrants lack knowledge of local institutions and labour practices that would allow them to choose jobs that are.
Do technology alliances benefit technological diversification? The effects of technological knowledge distance, network centrality and complementary assets

This study suggests that decisions regarding the scope of a technology base can be traced to factors (technological knowledge (TK) distance, network centrality and complementary assets) that govern the extent of technological specialization and diversification. Based on data from 2000–2007, for 248 electronics and information technology firms in Taiwan, we indicate that technology alliances do not encourage firms to diversify a technology base over time. Decisions in regards to the utilization of external TK can also be traced to TK distance, network centrality and complementary assets. First, TK distance has an inverted U-shaped relationship with the technology base scope. Second, the mere consideration of network centrality and TK distance cannot determine the technology base scope. Third, a firm converges its technology base through combined complementary assets with TK distance and network centrality.
Estimating the returns to education in Argentina using quantile regression analysis: 1992-2002

There are countless estimates of the average returns to education which looks at the effect of an additional year of schooling on the conditional mean distribution of salaries. Recent international works suggest that there are variations from the average return to education across the population. That is why in this paper we examine this possibility for the case of Argentina over a ten year period. We estimate returns to schooling at different quantiles of the conditional distribution of wages using quantile regression method. We test whether there is individual heterogeneity in returns to education and find that: over time, while males have higher returns to schooling at the higher quantile, women’s returns are highest at the lowest quantile. The evidence is suggesting that while lower ability women may benefit more from schooling the reverse is true for men. Our findings have potential implications for the expansion of educational opportunities in Argentina.
Arterial pressure and muscle sympathetic nerve activity are increased after two hours of sustained but not cyclic hypoxia in healthy humans.

Sustained and episodic hypoxic exposures lead, by two different mechanisms, to an increase in ventilation after the exposure is terminated. Our aim was to investigate whether the pattern of hypoxia, cyclic or sustained, influences sympathetic activity and hemodynamics in the postexposure period. We measured sympathetic activity (peroneal microneurography), hemodynamics [plethysmographic forearm blood flow (FBF), arterial pressure, heart rate], and peripheral chemosensitivity in normal volunteers on two occasions during and after 2 h of either exposure. By design, mean arterial oxygen saturation was lower during sustained relative to cyclic hypoxia. Baseline to recovery muscle sympathetic nerve activity and blood pressure went from 15.7 +/- 1.2 to 22.6 +/- 1.9 bursts/min (P < 0.01) and from 85.6 +/- 3.2 to 96.1 +/- 3.3 mmHg (P < 0.05) after sustained hypoxia, respectively, but did not exhibit significant change from 13.6 +/- 1.5 to 17.3 +/- 2.5 bursts/min and 84.9 +/- 2.8 to 89.8 +/- 2.5 mmHg after cyclic hypoxia. A significant increase in FBF occurred after sustained, but not cyclic, hypoxia, from 2.3 +/- 0.2 to 3.29 +/- 0.4 and from 2.2 +/- 0.1 to 3.1 +/- 0.5 ml.min(-1). 100 g of tissue(-1), respectively. Neither exposure altered the ventilatory response to progressive isocapnic hypoxia. Two hours of sustained hypoxia increased not only muscle sympathetic nerve activity but also arterial blood pressure. In contrast, cyclic hypoxia produced slight but not significant changes in hemodynamics and sympathetic activity. These findings suggest the cardiovascular response to acute hypoxia may depend on the intensity, rather than the pattern, of the hypoxic exposure.
Use of Single Nucleotide Polymorphisms in the plcR Gene for Specific Identification of Bacillus anthracis

ABSTRACT A TaqMan-minor groove binding assay designed around a nonsense mutation in the plcR gene was used to genotype Bacillus anthracis, B. cereus, and B. thuringiensis isolates. The assay differentiated B. anthracis from these genetic near-neighbors and determined that the nonsense mutation is ubiquitous across 89 globally and genetically diverse B. anthracis strains.
An Estimation of the Intergenerational Income Elasticity of China

Abstract: Using 1989–2006 waves of the China Health and Nutrition Survey data, we estimate the intergenerational income elasticity (IIE) of China. We find that the lower bound of the IIE is 0.491 using the son’s latest observed income and his father’s income averaged over three periods. We use the father’s number of years of education as an instrumental variable for his permanent income to derive the upper bound of the IIE, which is 0.556. We find that the intergenerational income mobility of rural China is higher than that in urban areas.