Miracle-dz/UniFAR-FTUs huggingface dataset:
Cost and management accounting practices in Bangladesh: a survey

Cost and management accounting practices (CMAP) are highly researched area in practical accounting with multi-dimensional considerations. Such considerations come from the intuition of the researchers affected by the internal and external factors generated from contingency framework. CMAP have no structured version like GAAP or IAS. In Bangladesh, the research on CMAP is very rare that made the researchers interested to initiate a research in this area. It will enlarge the scope of further researches benefiting the practitioners to come up with feasible solutions to the problems identified in the research. A semi-structured questionnaire is designed to conduct the field survey. And different descriptive statistical tools are used to present the survey findings. As the research is a preliminary one, the discussions are kept simple and the analysis is kept limited to the extent of highlighting the practices in some selective areas. The research perspective is simply an informative one in nature.
Lophirones B and C Extenuate AFB1‐Mediated Oxidative Onslaught on Cellular Proteins, Lipids, and DNA through Nrf‐2 Expression

The capability of lophirones B and C to extenuate aflatoxin B1 (AFB1)‐mediated onslaught on cellular proteins, lipids, and DNA was investigated for 6 weeks. Lophirones B and C significantly (P < 0.05) increase the expression and specific activity of cytoprotective enzymes (glutathione‐S‐trans‐ferase, nioctinamide adenine dicludeotide:quinone oxidoreductase‐1, epoxide hydrolase, and uridyl glucuronosyl transferase). There was significant (P < 0.05) reduction in the level of antioxidant system in AFB1‐induced hepatocarcinogenesis. Furthermore, lophirones B and C significantly (P < 0.05) attenuated AFB1‐mediated decrease in the specific activities of antioxidant enzymes. Oxidative stress biomarkers, malondialdehyde, lipid hydroperoxides, conjugated dienes, protein carbonyl, and fragmented DNA were significantly (P < 0.05) elevated in AFB1‐treated rats. Although lophirones B and C did not significantly (P < 0.05) alter these biomarkers, an AFB1‐mediated increase in these biomarkers was significantly attenuated. Results obtained showed that lophirones B and C extenuate AFB1‐mediated onslaught on cellular proteins, lipids, and DNA by enhancing nuclear erythroid–related factor‐2 expression.
Towards a framework in interaction training for staff working with clients with intellectual disabilities and challenging behaviour.

BACKGROUND Training support staff in dealing with challenging behaviour in clients with intellectual disabilities (ID) is needed. The goal of this study is to determine which elements need to be incorporated in a training on staff interactions with these clients, building upon a framework and an interpersonal model. As in functional analysis, this study tests the influence of client interpersonal behaviour, three types of staff reactions to challenging behaviour, two types of staff psychological resources and staff team climate on four styles of staff interpersonal behaviour. METHOD A total of 318 support staff members completed a questionnaire on staff interpersonal behaviour for 44 clients with ID and challenging behaviour, as well as seven questionnaires on client interpersonal behaviour, staff emotions, attributions, self-efficacy, self-reflection, coping styles and team climate. The influence of these seven factors on four staff interpersonal behaviours was examined using multilevel multiple regression analysis. RESULTS Friendly-warm and dominant client interpersonal behaviour had a significant positive impact on friendly and assertive control staff behaviour, respectively. Also, there was a strong influence of staff negative and positive emotions, as well as their self-efficacy, on most of the staff interpersonal behaviours. Staff self-reflection, insight and avoidance-focused coping style had an impact on some staff interpersonal behaviours. Staff team climate only predicted higher support-seeking staff behaviour. CONCLUSIONS In conducting a functional analysis of staff interpersonal behaviour, the results of this study can be used both as a framework in staff-client interaction training and in clinical practice for treating challenging behaviour. The emphasis in training and practice should not only be on the bidirectional dynamics of control and affiliation between staff and clients, but also - in order of importance - on the impact of staff emotions, self-efficacy, self-reflection and insight, coping style, team climate and attributions on staff interpersonal behaviour.
Internetworking: Building Internet-generation companies

Executive Overview A decade into the Internet revolution, little information is available on the extent to which established firms use the Internet to conduct business. Further, not much work has been done to describe the dimensions of internetworking, or how to benchmark firm-level internetworking capabilities. We call enterprises that negotiate the transition to Internet-based infrastructures Internet-Generation Companies (IGCs). This article describes how firms operationally and strategically benefit from internetworking; however, after categorizing the Internet-enabled business operations of 493 established firms into eight dimensions, we find that despite the potential for such gains, progress is unimpressive. Reasons for this lack of progress are considered, and some variables and contingencies that influence internetworking levels are presented. Suggestions to speed up the transition conclude the article. Executives can benchmark their firms' progress toward IGC status through the ideas, measures, .
Predominance of mTORC1 over mTORC2 in the Regulation of Proliferation of Ovarian Cancer Cells: Therapeutic Implications

mTOR is a serine/threonine kinase that acts by binding different sets of proteins forming two complexes, termed mTORC1 and mTORC2. mTOR is deregulated in a substantial proportion of ovarian tumors. Despite the use of drugs directed to mTOR in ongoing clinical trials, the functional relevance of the individual mTORC branches in ovarian cancer is not known. Here, we show that mTORC1 and mTORC2 were constitutively active in ovarian cancer cell lines. Knockdown of raptor or rictor, proteins required for the function of mTORC1 or mTORC2, respectively, resulted in profound inhibition of ovarian cancer cell proliferation. The knockdown of raptor had a more important inhibitory effect than the knockdown of rictor, indicating mTORC1 had a predominant role over mTORC2 in the control of ovarian cancer cell proliferation. Rapamycin decreased the proliferation of ovarian cancer cells, and this was accompanied by inhibition of the phosphorylation of S6, a protein used as readout of mTORC1 function. However, rapamycin had only a marginal effect on the phosphorylation status of 4E-BP1, another mTORC1 substrate. Therefore, mTORC1 probably controls p4E-BP1 along two distinct pathways, one of them sensitive to rapamycin and another insensitive. The dual PI3K/mTOR inhibitor BEZ235 was more efficient than rapamycin in its inhibitory action on ovarian cancer cell proliferation. Biochemically, BEZ235 completely inhibited pS6, p4E-BP1, and pAkt. Our results suggest that broad-spectrum mTOR inhibitors that block mTORC1 and mTORC2 are more desirable for their clinical development in ovarian cancer than agents exclusively targeting one of the mTOR branches. Mol Cancer Ther; 11(6); 1342–52. ©2012 AACR.
Leaving Poverty Behind: A Radical Proposal for Developing Bangladesh Through Emigration

This article argues that the most efficient way of developing Bangladesh is to encourage more emigration. This argument is made in three steps: (i) proposing that 10% of the population be encouraged to emigrate to member states in the Bangladeshi Aid Consortium; (ii) outlining the anticipated costs; and (iii) describing the anticipated gains, which in the light of any feasible alternative, and when contrasted with the relatively meagre costs, are phenomenal and encouraging. By providing individual Bangladeshis with such an opportunity the hopes of the millions remaining behind are strengthened.
Golgi studies on the development of granule cells of the rat olfactory bulb with reference to migration in the subependymal layer

The morphology and the development of the cells in the subependymal layer and of granule cells of the olfactory bulb were examined by Nissl and Golgi staining in postnatal rats. The subependymal layer around the anterior lateral ventricle extends into the center of the olfactory bulb. The mitotic indexes in the subependymal layer are high at the level of the anterior horn of the lateral ventricle and very low inside the olfactory bulb during the first 3 weeks after birth. Golgi‐stained subependymal cells are classified into two main groups. One group consists of smoothly contoured bipolar cells with leading processes tipped by large growth cones and with trailing processes. They make up a majority of Golgi‐stained subependymal cells during the first 3 weeks of age, and smaller numbers of them continue to exist at 37 and 60 days. They migrate with their growth cones oriented toward the olfactory bulb from the level of the anterior lateral ventricle into the granular layer of the olfactory bulb, where they differentiate into the definitive granule cells: their somata enlarge; the leading processes elongate, branch, sprout many gemmules, and become the peripheral processes; and the trailing processes become the basal dendrites. The other group containes relatively large cells with many cytoplasmic processes that are considered to belong to the glial cell line.
Possibility Distribution-Based Approach for MAGDM With Hesitant Fuzzy Linguistic Information

In group decision making (GDM) with qualitative settings, experts may require several possible linguistic values rather than a single term to express their preferences. A hesitant fuzzy linguistic term set has recently been developed to manage this situation. In line with this development, in this paper, we present a new framework model to address multiple attribute GDM with hesitant fuzzy linguistic information. First, the concept of a possibility distribution is defined. Based on the possibility distributions, some aggregation operators such as the hesitant fuzzy linguistic weighted average operator and the hesitant fuzzy linguistic ordered weighted average operator are proposed. A consensus measure is then defined and a consensus reaching process is given which uses different identification and direction rules compared with the existing methods. A selection process is also described to rank the alternatives. Both processes are necessary to support stakeholders when making rational decisions. Finally, two simulated examples are given to verify the practicability of the proposed approach.
What’s in the News? Using News Sentiment Momentum for Tactical Asset Allocation

News and news sentiment often influence financial markets and asset prices. Investors commonly recognize this, but only a few studies have used news sentiment in news to predict future financial market developments and to formulate alpha-generating strategies, let alone create a best-practice approach for tactical asset allocation. In order to fill this gap, the authors combine company- and macro-specific news sentiment from around 100,000 news pieces per week and use the CUSUM (cumulative sum) filter method to calculate momentum in news sentiment. With this approach, they obtain a strategy that delivers solid outperformance with an information ratio of 0.8, while switching as few as eight times per year (on average), making it practicable for both tactical asset allocators and investors in general.
Education of pupils with disabilities in Malawi's inclusive secondary schools : policy, practice and experiences

Malawi is party to a number of international human-rights standards and frameworks that embrace the goals and values of inclusion and education for all. The country has therefore made promising start with inclusive education (IE) in basic education. The challenge now is to extend IE to secondary education and other levels of education. Located within the interpretative paradigm, this study aims to contribute toward knowledge development and transfer through the exploration of the extent to which IE policy initiatives in Malawi's secondary schools have appropriately responded to the context of practice and the experience of pupils with disabilities and their teachers. No study has been conducted at secondary school level to explore meanings given to and interpretations of the policy-to-practice contexts for Malawi. This study employed Ball's (1994; 2009) policy-trajectory model as an analytical framework and tool for interrogating the policy-to-practice context of Malawian inclusive secondary schooling. The research design, methodology and research questions were structured according to this model. A mixed-methods approach, using both quantitative and qualitative data collection methods was adopted to fulfil the aims of the study. Evidence was collected from the contexts of influence through elite semi-structured interviews, text production through documentary analysis, and practice through teachers' questionnaires, classroom observations and semistructured interviews with pupils with disabilities. The findings confirm the mismatch between the policy and practice, although there is much goodwill for inclusion to succeed in Malawi. Two critical issues that challenge inclusion in countries of the South such as Malawi still need to be addressed: how to make IE more effective for both pupils with disability and those without disabilities; and how to redistribute resources to ensure appropriate preservice, in-service and specialist training for secondary teachers and adequate teaching and learning materials. With regard to both issues, responsiveness has to provide space for bottom-up initiatives in all the three broad contexts of influence, text production, and practice. Considering the historical imbalance in the resourcing of primary and secondary education in Malawi and the non-contestation of inclusion in the contexts of influence and practice, the conclusion is that IE policy that adequately responds to contexts of practice and achieves leverage on adequate resources can build on the existing goodwill of elites, teachers, and pupils to have effective IE in Malawi's secondary schools.
Energy Substitution in U.S. Manufacturing: A Regional Approach*

One response of economists to energy-market developments of the 1970s was to launch a series of studies in which the objective was to estimate energy substitution parameters characterizing important sectors of the U.S. economy. Relatively high substitution elasticities between energy and other inputs would permit firms to mitigate the effects of energy price increases by shifting to less energy-intensive factor proportions. The seminal work in this effort was carried out by Berndt and Wood [5], Griffin and Gregory [14], Pindyck [28], Halvorsen [16], and Fuss [12]. 'The research was substantially abetted by developments in production theory, where the work of McFadden [23], Diewert [8], and Christensen, Jorgenson and Lau [6] yielded new and flexible production and cost function forms. Empirical work on energy substitution has continued.2 For the most part the data analyzed have been highly aggregative, applying to, say, total U.S. manufacturing, or perhaps to the various two-digit sectors comprising that total. To date little effort has been given to investigating energy-substitution relationships at the regional level in the U.S. This is unfortunate since we know that the U.S. economy is actually composed of regions which are differently endowed with resources, have developed at different rates, and are comprised of different sectoral mixes. The distinct possibility exists that regions differ in terms of the way in which energy inputs relate to other inputs in production. Furthermore, even though the energy "crisis" may seem to be a national phenomenon, national policy responses are worked out within a context of shifting and colliding regional conflicts, stemming in large part from real or imagined perceptions of how energy market developments impact different regions. It would seem especially important, therefore, to identify
The Disappearing American Voter

The right to vote is the cornerstone of democracy. To millions around the world who have fought for that right, it is considered a privilege. Yet the magnitude of nonvoting in America is staggering. More than 91 million Americans did not vote in 1988, putting voter turnout at barely half of the voting-age population. This situation has stirred much comment and debate across the political spectrum, raising several questions: Why is voter turnout generally so low? Why has it declined steadily over the past three decades? Does low and declining turnout significantly bias the nature of contemporary U.S. politics? And what, if anything, can be done to increase voter participation? In this book, Ruy Teixeira addresses each of these question in detail in an effort to provide policymakers and the general public with a clearer view of the problem and possible solutions. The author's interpretations and recommendations are both provocative and firmly based on currently available data. Teixeira includes an assessment of current registration reform legislation and shows why a combination of registration reform and political reform is necessary to fully reverse the nonvoting trend and move to substantially higher turnout levels. He points out that while it is unlikely U.S. voter turnout will ever approach levels in Sweden, Australia, and Belgium --which are about 90 percent --with a thorough reform program, levels of around 70 percent, such as those in Japan and Canada, may be attainable.
Reflective Production in the Final Assembly of Motor Vehicles - An Emerging Swedish Challenge

Presents some theoretical principles and empirical evidence relating to the new Swedish production systems for final assembly of motor vehicles. Contends that in these production systems it is possible simultaneously to enhance efficiency and quality of working life. Briefly sketches three production forms as they apply to the final assembly of automobiles and discusses the societal environments in which these different forms of production have evolved. Focuses on Volvo′s Swedish Uddevalla plant as one of the main examples so far of a reflective production system for final assembly of automobiles. Amplifies the analysis of different production flow patterns for final assembly and in particular addresses the issue of semi‐parallel mechanistic production flow and parallel organic production flow as alternatives to serial flow on a conventional line assembly.
Stay, leave or return? Patterns of Welsh graduate mobility

This paper presents the initial findings of a study into Welsh graduate mobility within the UK, which has a highly uneven geography of graduate labour. After surveying recent debates, the paper explores the extent to which Wales retains its graduate labour by examining the scale of graduate mobility and its nature in terms of qualifications. It does this by augmenting the data produced by the Higher Education Statistics Agency (HESA) with detailed analysis of Labour Force Survey (LFS) data to consider the location of successive ‘young’ graduate cohorts since the 1992 expansion of Higher Education. The research finds that Wales is a net exporter of graduates and that those who migrate have higher educational attainment. However, the notion of a clear, unequivocal brain drain has to be qualified. Wales manages to retain high numbers of graduates relative to many English regions. The paper highlights that inter-regional flows of graduates are sensitive to the path dependencies of mobile graduates themselves as well as the structures of regional economies. This has implications for both Higher Education and regional development policies.
The relationship of outwardly-directed aggression to suicidal ideation and suicide attempts across two high-risk samples.

OBJECTIVE While research has established some relationships between risk factors and specific suicide-related outcomes, in large part the extent to which suicidal ideation and attempts have different risk profiles is unclear. Using two theories of suicidal behavior to guide our hypotheses, we studied the relationship of outwardly-directed aggression to suicidal ideation and attempts in two high-risk samples. METHOD Participants in study one were 271 criminal offenders in a pretrial diversion program. Participants in study two were 892 psychiatric inpatients who participated in the MacArthur Violence Risk Assessment Study. RESULTS In both studies, after controlling for relevant covariates, outwardly-directed aggression was associated with suicide attempts, but not ideation. Among psychiatric patients, further analyses revealed that outwardly-directed aggression was associated with planned, but not unplanned, suicide attempts. CONCLUSIONS That aggression is related to suicide attempts and not ideation is consistent with hypotheses based on both Joiner's (2005) interpersonal theory of suicidal behavior and theories based on a diathesis toward behavioral dysregulation (e.g., Mann, 2009). That aggression was associated with planned suicide attempts is consistent with Joiner's theory. Competing explanations for the results include a potential role of proactive aggression in suicide attempts, particularly planned attempts.
No Association between SNP rs498055 on Chromosome 10 and Late‐Onset Alzheimer Disease in Multiple Datasets

SNP rs498055 in the predicted gene LOC439999 on chromosome 10 was recently identified as being strongly associated with late‐onset Alzheimer disease (LOAD). This SNP falls within a chromosomal region that has engendered continued interest generated from both preliminary genetic linkage and candidate gene studies. To independently evaluate this interesting candidate SNP we examined four independent datasets, three family‐based and one case‐control. All the cases were late‐onset AD Caucasian patients with minimum age at onset ≥ 60 years. None of the three family samples or the combined family‐based dataset showed association in either allelic or genotypic family‐based association tests at p < 0.05. Both original and OSA two‐point LOD scores were calculated. However, there was no evidence indicating linkage no matter what covariates were applied (the highest LOD score was 0.82). The case‐control dataset did not demonstrate any association between this SNP and AD (all p‐values > 0.52). Our results do not confirm the previous association, but are consistent with a more recent negative association result that used family‐based association tests to examine the effect of this SNP in two family datasets. Thus we conclude that rs498055 is not associated with an increased risk of LOAD.
The Impact of Chinese Monetary Policy Shocks on East and South-East Asia

We study the effects of Chinese monetary policy shocks on China's major trading partners in East and South-East Asia by estimating structural vector autoregressive (SVAR) models for six economies in the region. We find that a monetary expansion in Mainland China leads to an increase in real GDP (temporary) and the price level (permanent) in a number of economies in our sample, most notably in Hong Kong and the Philippines. The impact could result from intertemporal substitution present in a general equilibrium framework, which allows for positive domestic impacts of foreign monetary expansions. Our results emphasize the growing importance of China for its neighbouring economies and the significance of Chinese shocks for the design of monetary policy in Asian economies.