Miracle-dz/UniFAR-FTUs huggingface dataset:
What Do Auditors Do? Obviously They Do Not Scrutinise the Accounting and Reporting

Auditors and auditing firms are important actors in the process of institutionalising accounting standards. However, the formal and institutional requirements to de facto ensure professionalism and independence in the Swedish municipal sector have been strongly questioned. The aim of this paper is to investigate and explain how deviations from accounting standards are treated and reported by auditors. The results indicate deficiency in both competence and independence among the auditors. The institutional arrangements in Sweden do not seem to ensure that auditors facilitate and support the implementation of accounting standards.
From bipedalism to bicyclism: evolution in energetics and biomechanics of historic bicycles

We measured the metabolic cost (C) and mechanical work of riding historic bicycles at different speeds: these bicycles included the Hobby Horse (1820s), the Boneshaker (1860s), the High Wheeler (1870s), the Rover (1880s), the Safety (1890s) and a modern bicycle (1980s) as a mean of comparison. The rolling resistance and air resistance of each vehicle were assessed. The mechanical internal work (WINT) was measured from three–dimensional motion analysis of the Hobby Horse and modern bicycle moving on a treadmill at different speeds. The equation obtained from the modern bicycle data was applied to the other vehicles. We found the following results. (i) Apart from the Rover, which was introduced for safety reasons, every newly invented bicycle improved metabolic economy. (ii) The rolling resistance decreased with subsequent designs while the frontal area and, hence, aerodynamic drag was fairly constant (except for the High Wheeler). (iii) The saddle–assisted body weight relief (which was inaugurated by the Hobby Horse) was responsible for most of the reduction in metabolic cost compared with walking or running. Further reductions in C were due to decreases in stride/pedalling frequency and, hence, WINT at the same speeds. (iv) The introduction of gear ratios allowed the use of pedalling frequencies that optimize the power/contraction velocity properties of the propulsive muscles. As a consequence, net mechanical efficiency (the ratio between the total mechanical work and C) was almost constant (0.273 ± 0.015 s.d.) for all bicycle designs, despite the increase in cruising speed. In the period from 1820 to 1890, improved design of bicycles increased the metabolically equivalent speed by threefold compared with walking at an average pace of ca. + 0.5 ms−1. The speed gain was the result of concurrent technological advancements in wheeled, human-powered vehicles and of ‘smart’ adaptation of the same actuator (the muscle) to different operational conditions.
ABATTOIR SURVEY OF SCHISTOSOMA SPINDALE INFECTION IN THRISSUR

Mesenteric worm count technique was employed to study the prevalence of intestinal schistosomosis among cattle and buffaloes slaughtered in Thrissur. Of the forty eight mesentery samples processed, 45.4 per cent animals carried Schistosoma spindale infections with a significant proportion harbouring moderate infections. Long term chronic infections cause significant production loss to the herd. Prevalence of the disease was very high when compared to the existing reports based on faecal egg detection techniques. The study emphasises the need for developing alternate field level diagnostic tests for schistosomosis.
Cystic ameloblastoma--behavior and treatment of 21 cases.

PURPOSE This article presents a series of cystic ameloblastomas in which an unexpected capacity for bony destruction and recurrence was shown. Proliferation rates were evaluated to see if there is a correlation to the biologic behavior of these lesions. MATERIALS AND METHODS Clinical and histologic material on 21 consecutive cystic ameloblastomas was retrieved and reviewed. Immunohistochemical analysis of proliferation-associated Ki-67 protein was carried out to determine mitotic indices for 10 cystic ameloblastomas, and these were compared to 10 solid ameloblastomas and 10. dentigerous cysts. RESULTS Lesions from 10 males and 11 females (age range, 12 to 72 years; mean age, 35 years) were included. All lesions were in the mandible; 18 in posterior sites. Lesion size ranged from 2 to 8 cm in greatest dimension. Cortical perforation was evident in 7 lesions, and multilocularity (more often in older patients) was evident in 6 lesions. Recurrences were seen in 9 cases (43%), and the time between initial treatment and recurrence was as long as 10 years. The characteristic histopathologic feature was a thin, stratified squamous cystic lining with spongiosis and basal palisades. Ten cases also showed mural invasion, and 4 had plexiform luminal proliferation. The proliferation rate of the cystic ameloblastomas (represented as a percentage of cells in cell cycle) was 4.3%, compared with solid tumors at 2.8% and dentigerous cysts at 6.6%. CONCLUSIONS Cystic ameloblastomas occur within a wide age range, but at slightly lower mean age than solid lesions. There is a very strong predilection for the mandible, and there appears to be no gender difference. Lesions frequently become large, destructive, and/or multilocular. There is a significant recurrence potential, and extended follow-up is advisable. The deceptively innocent histology of cystic ameloblastomas belies the biologic potential of these lesions. The mechanism(s) by which cystic ameloblastomas gain their destructive behavior seems less likely associated with acceleration of the cell cycle than with other factors. Simple enucleation or curettage of these lesions may be inappropriate treatment.
Conceptualizing total quality management in engineering education and developing a TQM educational excellence model

Abstract TQM is no longer limited to industries and business houses. The principles of TQM have been successfully adopted in the field of higher education by developed countries such as the USA and UK. The authors of the present study review the literature to find out who the customer is in education and emphasize the need for development of a new educational excellence model, ‘TQM 9-C EDEX Model’, in the field of engineering education in India. The present study, while developing the new model, extensively reviews the existing educational models and analyses the multifarious ills presently confronting engineering education in India. This new model can be effectively used in the engineering institutions to enhance the quality of education offered by them.
Industrial Diversification and Internationalization: Some Empirical Evidence

CONSIDERED in this paper is the proposition that exporting, foreign investment and domestic industrial diversification can be viewed as part of a single diversification strategy employed by American manufacturing firms which possess certain characteristics related to size and technical know-how. In the analysis, indices are constructed for the diversification options and are expressed as average propensities to undertake one or more forms of diversification. These serve as the dependent variables in a single least-squares regression estimation which uses cross-sectional data from the I96os for 95 U.S. manufacturing industries at the three-digit level. Data by industry rather than by firm are used because firm data are unavailable. ' The independent variables are (i) the percentage of scientists and engineers in the ith industry as a percentage of total employment and (2) average size of firm in the ith industry.
Why continuous improvement initiatives fail in manufacturing environments? A systematic review of the evidence

Purpose - – The purpose of this paper is to present the core themes derived from literature that contribute to the failure of continuous improvement initiatives in the manufacturing industry. Design/methodology/approach - – The approach taken was to complete a systematic review of literature, grouping the failure factors through the use of idea maps and affinity diagrams into the core themes reported. Findings - – From the review it is evident that continuous improvement initiatives can fail due to a multitude of factors; but that these can be grouped under eight core themes. The themes found to contribute to the failure of continuous improvement initiatives are: Motives and Expectations, Organizational Culture and Environment, The Management Leadership, Implementation Approach, Training, Project Management, Employee Involvement Levels, and Feedback and Results. These themes have been further categorized into a three-stage model. Research limitations/implications - – The review was carried out using a selection of high-quality journals, although this may have restricted the findings. The research is also limited to manufacturing, so it is unknown if the same factors impact initiatives in the service or public sectors. Continuous improvement is defined for the purpose of the study as TQM, Lean, and Six Sigma. Originality/value - – From a practical perspective, the research findings create awareness for organizations of the complexity of organizational change in the form of continuous improvement implementation.
Knowledge transfer channels to Vietnam for process improvement

Purpose – In the globalized economy, it is becoming increasingly necessary for firms in emerging economies to adopt advanced knowledge and technology from external sources, both domestic and abroad. This paper aims to identify knowledge flows through domestic and international customer‐supplier relationships that cause gaps in quality assurance, cost reduction, and timely delivery among firms in emerging countries.Design/methodology/approach – The authors constructed an original dataset on production networks within manufacturing firms in Vietnam (including Hanoi and the surrounding region) and estimated statistical models for the relationship between face‐to‐face interactions within a supply chain and QCD (Quality, Cost, Delivery). Findings from in‐depth interviews with Japanese firms in emerging economies complement the quantitative analysis.Findings – The incidence of face‐to‐face interactions between two firms within a production chain via resident engineers significantly explains the variation in per.
Cointegration Testing in Single Error-Correction Equations in the Presence of Linear Time Trends

Banerjee, Dolado and Mestre (J. Time Ser. Anal. 19 (1998) 267-283) introduce an error-correction test for the null hypothesis of no cointegration. The present paper supplements their work. They provide critical values for regressions with and without detrending. Here it is shown that the latter are not appropriate if the series display linear trends. This does not mean that detrending is required. Correct percentiles are suggested for the case that series follow linear time trends but tests are based on regressions without detrending. They are readily available from the literature.
Application of Blood Purification to Non-Renal Organ Failure

The application of artificial organs to the task of blood purification in the setting of non-renal organ failure simultaneously presents important challenges and opportunities. Failures of cardiovascular, hepatic, coagulation and immune systems are all characterized by dysregulation leading to multi-organ failure. When sustained, these conditions result in multiple organ system dysfunction and death and are far too common in modern intensive care units (ICUs). While the pathogenesis of each of these organ failures is complex and variable, brought about by a variety of underlying conditions, the potential to improve patient outcomes by simultaneously targeting multiple pathways can perhaps best be realized by blood purification. Unlike drug strategies, which are usually limited to one component of these complex networks, blood purification is, by its very nature, broad spectrum and self regulating. For example, as the concentration of mediators or toxins increases, so does removal. Furthermore, given the many failed trials of specific therapy, the recent focus of immunomodulatory therapy in sepsis has shifted to non-specific methods of influencing the entire inflammatory response without suppressing it. In this issue of the journal, members of the Acute Dialysis Quality Initiative (ADQI) present systematic reviews on the application of hemofiltration, ultrafiltration, plasma therapies and liver-assist therapy for the treatment of non-renal organ failure. The focus of these reviews is on clinical evidence as well as recommendations for future research.
Autonomic function in elderly uremics studied by spectral analysis of heart rate.

BACKGROUND Aging determines an altered response of the autonomic nervous system (ANS) to physiologic stresses. A widespread autonomic damage is well recognized in chronic renal failure (CRF). METHODS We studied 30 CRF patients, aged 19 to 85 years, who were on bicarbonate hemodialysis. Surface electrocardiogram was recorded on lying and 65 degrees head-up tilt standing positions. A dedicated software, using an autoregressive modeling technique, allowed to calculate power spectral analysis (PSA) of heart rate variability, assessing a low-frequency band in the range 0.03 to 0.15 Hz, and a high-frequency band in the range 0.15 to 0.33 Hz. Low-frequency and high-frequency components are regarded, but not invariably, as specific markers of sympathetic and parasympathetic activities, respectively, and the low-frequency/high frequency ratio as an index of sympathovagal balance. RESULTS In normal controls, low-frequency band value and low-frequency/high-frequency ratio on standing resulted significantly reduced in the group older than 65 years when compared with those younger than 65 years; an opposite finding was seen in high-frequency band value on standing. In uremic patients, low-frequency band on lying resulted significantly lower only in elderly uremics when compared with elderly controls, whereas low-frequency band on standing was significantly lower in elderly than in younger uremics. Regression analysis showed a significant inverse relationship between aging and most low-frequency band values, especially in uremics. The comparison of linear regression models confirmed that a sympathetic autonomic derangement is greatly present in older uremics, in particular after 50 years of age. CONCLUSION Our data support assertion that combination of aging and CRF increases the chance of autonomic derangement being present.
In the Land of the Chiefs : customary law, land conflicts, and the role of the state in Peri-Urban Ghana

The central themes of this book are customary law, traditional leadership and local land management. International policy is currently witnessing a renewed interest in customary tenure systems and traditional leadership, through which it aims to enhance the efficiency of local governance, and create general access to and secure rights in land. Contrary to these ideas, practice reveals a lack of security of customary tenure in many areas. Mounting evidence displays that customary systems often evolve inequitably and that traditional elites benefit disproportionally from commodification of land. In an effort to understand customary land management by traditional authorities, and the role policymakers, lawmakers, judges and civil servants play in this process, this book studies practices of land management in peri-urban Kumasi. It combines local case studies with theories about efficient land management, the resilience of traditional leadership, the negotiability of customary law and the gap between judges’ customary law and local practices. Doing so, it offers a unique body of empirical and theoretical knowledge for those interested in customary land management, as well as those interested in how customary law functions both at the local level and at the level of the state, in interaction with judges, lawmakers, policymakers, and civil servants.
The GLARE Approach to Clinical Guidelines: Main Features

In this paper, we present GLARE, a domain-independent prototypical system for acquiring, representing and executing clinical guidelines. GLARE has been built within a 7-year project with Azienda Ospedaliera San Giovanni Battista in Turin (one of the largest hospitals in Italy) and has been successfully tested on clinical guidelines in different domains, including bladder cancer, reflux esophagitis, and heart failure. GLARE is characterized by the adoption of advanced Artificial Intelligence (AI) techniques, to support medical decision making and to manage temporal knowledge.
Disseminated lymphoblastic lymphoma in children and adolescents: results of the COG A5971 trial: a report from the Children's Oncology Group

The Children's Oncology Group's A5971 trial examined central nervous system (CNS) prophylaxis and early intensification in paediatric patients diagnosed with CNS‐negative Stage III and IV lymphoblastic lymphoma. Using a 2 × 2 factorial design, the study randomized patients to Children's Cancer Group (CCG) modified Berlin‐Frankfurt‐Muenster (BFM) acute lymphoblastic leukaemia (ALL) regimen with intensified intrathecal (IT) methotrexate (MTX) (Arm A1) or an adapted non‐Hodgkin lymphoma/BFM‐95 therapy with high dose MTX in interim maintenance but no IT‐MTX in maintenance (Arm B1). Each cohort was randomized ± intensification (cyclophosphamide/anthracycline) (Arms A2/B2). For the 254 randomized patients, there was no difference in 5‐year event‐free survival (EFS) for the four arms: Arm A1, 80% [95% confidence interval (CI) 67–89%] and Arm A2, 81% (95% CI 69–89%); Arm B1, 80% (95% CI 68–88%) and Arm B2, 84% (95% CI 72–91%). The cumulative incidence of CNS relapse was 1·2%. Age <10 years and institutional imaging response at 2 weeks was associated with improved outcomes (P < 0·001 and P = 0·014 for overall survival). CNS positive patients (n = 12) did poorly [5‐year EFS of 63% (95% CI 29–85%)]. For CNS‐negative patients, there was no difference in outcome based on CNS prophylaxis (IT‐MTX versus HD‐MTX) or with intensification.
Microcystic ganglioglioma treated by partial removal and radiation therapy

A 35‐year‐old woman presented with visual hyperacuity and seizures. Radionuclide and CT scans revealed a frontal lobe mass lesion consistent with an astrocytoma. Subtotal removal was necessary due to proximity of the tumor to the motor strip. Initial histopatho logic interpretation was malignant glioma (astrocytoma Grade 2 or 3). Megavoltage irradiation was delivered to a midsagittal dose of 6300 rad in seven weeks. Subsequent review of the slides revealed the tumor to be a microcystic ganglioglioma. The patient is well five and one‐half years after treatment. It is important to separate these low grade neoplasms from the more ominous astrocytomas in regard to prognosis after resection and irradiation.
From (No) Butter to Guns? Understanding the Economic Role in Transnational Terrorism

This paper provides a comprehensive study into the economic determinants of transnational terrorism and the role that development plays in fostering a more peaceful world. We analyze models of conflict resolution to investigate the relative importance of economic development on domestic and transnational terrorism. We construct an original database from 1968-2003 for 179 countries in order to examine which economic factors influence the propensity to be affected by transnational terrorist activities. We also compare these results to a sub-sample from 1998-2003 on domestic terrorism. We find that economic development is associated with higher incidents of transnational terrorism, especially in higher income countries. However, when considering lower income countries, economic progress is actually negatively related to transnational terrorism.
Informational Linkages Across Trading Regions: Evidence from Foreign Exchange Markets

Using a new high-frequency data set from Electronic Broking Services (EBS), this paper examines informational linkages in the euro-dollar and dollar-yen exchange rates across five trading regions: Asia Pacific, the Asia-Europe overlap, Europe, the Europe-America overlap, and America. Information is proxied by exchange rate return, direction of return, volatility, trading activity, and order flow. We find that informational linkages are statistically significant at both own-region and inter-region levels, but own-region spillovers dominate in economic significance, especially for volatility and trading activity. In addition, order flow spillovers from the Europe-America overlap trading region are the most important source of spillovers to other trading regions for both currency pairs.
On Many-Valued Partitions and Many-Valued Equivalence Relations

For a fixed integral commutative cl-monoid M = (L, ≤, *), introducing the notions of M-partitions and M-equivalence relations as the extensions of T-partitions and T- equivalence relations to the integral commutative cl-monoid M = (L, ≤, *), respectively, it is shown that the previous approaches on T-partitions and T-equivalence relations can be unified, and most of the results in these works can be easily stated based on the integral commutative cl-monoid M = (L, ≤, *). Modifying the notion of T-redundancy of finite family of fuzzy sets of a nonempty ordinary set X, it is extended to arbitrary family of L-fuzzy sets on the basis of the integral commutative cl-monoid M, and is shown that the proposed definition has more desirable properties than the previous one. Furthermore, handling the works of Hohle, Klawonn, Gebhardt and Kruse on fuzzy partitions and fuzzy equivalence relations, some of their results are improved, and several new results in this direction are pointed out.
Strategic and organisational determinants of performance in Italian management consulting firms

This study focuses on the determinants of performance of management consulting firms. These firms are successful examples of organisations whose ability to incorporate knowledge into the service provided to the clients is critical to their success. The study aims to explain the process by which specific strategic choices and distinctive organisational practices of these firms influence their performance in ways not found in other settings. Specifically, we propose that service and geographic diversification have a positive impact on the performance of management consulting firms. We also propose that partnership leverage, as a distinctive organisational practice developed to increase the retention and commitment of personnel, influences the performance of these firms. We test the theoretical predictions using data from a large sample of Italian management consulting firms and adopting a multilevel linear regression model. Our results support the hypotheses, provide interesting insights and suggest further research.
Industry Structure in Real Estate Development: Is City Building Competitive?

Industrial organisation has received considerable attention over time in both political and scholarly arenas focusing on industry generally and on specific economic sectors like media, telecommunications, food retailing and air transport. Real estate development is a large industry and major shaper of the built environment whose structure has implications for the form and structure of cities, for sustainability and for power relations with industry regulators. Yet, there has been remarkably little interest in, and little is known about, the industry's structure, and little exists of a quantitative nature to describe that structure. Drawing on evidence, existing literature and case study material, this article investigates the nature of the development industry structure and suggests that it is not necessarily competitive and, in some instances, can be highly oligopolistic. It discusses factors, including industry regulation (planning), that may shape structure. This discussion further suggests that the industry is not competitive and that it is likely to concentrate further.