Miracle-dz/UniFAR-FTUs huggingface dataset:
Management Accounting: Information for Decision-Making and Strategy Execution

Preface Acknowledgments About the Authors CHAPTER 1 How Management Accounting Information Supports Decision Making CHAPTER 2 The Balanced Scorecard and Strategy Map CHAPTER 3 Using Costs in Decision Making CHAPTER 4 Accumulating and Assigning Costs to Products CHAPTER 5 Activity-Based Cost Systems CHAPTER 6 Measuring and Managing Customer Relationships CHAPTER 7 Measuring and Managing Process Performance CHAPTER 8 Measuring and Managing Life-Cycle Costs CHAPTER 9 Behavioral and Organizational Issues in Management Accounting and Control Systems CHAPTER 10 Using Budgets for Planning and Coordination CHAPTER 11 Financial Control Glossary Subject Index Name and Company Index
Myocardial shortening in 3 orthogonal directions and its transmural variation in patients with nonobstructive hypertrophic cardiomyopathy.

BACKGROUND Although longitudinal strain (LS) is known to be reduced in patients with hypertrophic cardiomyopathy (HCM), it has not been elucidated whether or not circumferential strain (CS) is reduced. We aimed to determine whether multidirectional and layer-specific myocardial strain is reduced in patients with nonobstructive HCM. METHODSANDRESULTS Speckle-tracking echocardiography was performed in 41 HCM patients and 27 control subjects. Segmental and global LS and CS were measured in the inner, mid, and outer layers. Global LS was significantly lower in the HCM group than in controls in the inner (-10.3±2.9 vs. -14.8±2.0%, P<0.001), mid (-8.7±2.6 vs. -13.8±1.9%, P<0.001), and outer (-7.2±2.6 vs. -11.9±1.9%, P<0.001) layers. Global CS was preserved in the inner layer (-23.8±4.7 vs. -24.3±3.3%, P=0.69) but reduced in the mid (-10.3±3.1 vs. -13.3±2.5%, P<0.001) and outer layers (-6.7±2.3 vs. -8.6±2.3%, P=0.002). Differences in CS between the inner and outer layers correlated with segmental relative wall thickness (r=-0.20, P=0.002). Furthermore, only the absolute value of global CS in the inner layer positively correlated with left ventricular ejection fraction (r=0.32, P<0.01) among these multidirectional and layer-specific strains. CONCLUSIONS In patients with HCM, not only the LS in all layers but also CS in the mid and outer layers was reduced, presumably reflecting impaired myocardial function. In contrast, CS in the inner layer was preserved, being associated with maintenance of chamber function.
The Effects of Curriculum Reform on Economics Education in A Spanish College

The aim of this study is to analyze the effects of changes in curricula brought about as a consequence of the reform carried out in university education in Spain during the first half of the 1990s. The study concentrates on first-cycle undergraduate economics students and is based on the estimation of education production functions. This estimation has the feature that two dimensions of education output are considered: the affective part and the cognitive part. Our results show that there have not been significant differences in education/training as a consequence of the reform of the curriculum.The estimates obtained highlight the importance of peer-group effects in the educative process.
Neither ‘north’ nor ‘south’: The environment and civil society in post-conflict Bosnia-Herzegovina

Abstract Transnational aid and assistance for the environment and civil society development is underscored by assumptions that the transfer of expertise and technical assistance will ultimately make environmental movements in new democracies more like their Northern counterparts. However, recent research on green movements across post-socialist Europe has called into question the extent to which environmental non-governmental organisations in receipt of donor aid are actually on course to replicating west European modes of political interaction and civil society engagement. From the perspective of environmental politics in post-conflict Bosnia-Herzegovina, this article further challenges the embedded assumptions about the impact of transnational donor assistance and, through empirical analysis, asserts that structural contexts continue to exert a profound impact on movement behaviour.
The Causal Relationship between Government Revenue and Expenditure in Jordan

The main purpose of the study is to examine the causal relationship between government revenues and expenditures of the Jordan government over the period from 1990 to 2011 using Granger causality and VECM tests methodology. Which provides channels of causation between government revenues (GR) and government expenditures (GE). The empirical results show that bidirectional causality running between revenues and expenditure. This result supports lend support to the fiscal synchronization hypothesis, implying that government of Jordan makes its revenues and expenditures decisions simultaneously. On other hand, it shows that allocated expenditures decide the amount of revenues which in turn affects the size of expenditures for the present and the next fiscal year(s). Thus the policy maker should pay attention to the bidirectional causality between government expenditures and revenues which might complicate the government's efforts to control the budget deficit and may contribute in explaining the high national debt figure.
Boolean function analysis meets stochastic optimization: An approximation scheme for stochastic knapsack

The stochastic knapsack problem is the stochastic variant of the classical knapsack problem in which the algorithm designer is given a a knapsack with a given capacity and a collection of items where each item is associated with a profit and a probability distribution on its size. The goal is to select a subset of items with maximum profit and violate the capacity constraint with probability at most $p$ (referred to as the overflow probability). While several approximation algorithms have been developed for this problem, most of these algorithms relax the capacity constraint of the knapsack. In this paper, we design efficient approximation schemes for this problem without relaxing the capacity constraint. (i) Our first result is in the case when item sizes are Bernoulli random variables. In this case, we design a (nearly) fully polynomial time approximation scheme (FPTAS) which only relaxes the overflow probability. (ii) Our second result generalizes the first result to the case when all the item sizes are supported on a (common) set of constant size. (iii) Our third result is in the case when item sizes are so-called "hypercontractive" random variables i.e., random variables whose second and fourth moments are within constant factors of each other. In other words, the kurtosis of the random variable is upper bounded by a constant. Crucially, all of our algorithms meet the capacity constraint exactly, a result which was previously known only when the item sizes were Poisson or Gaussian random variables. Our results rely on new connections between Boolean function analysis and stochastic optimization. We believe that these ideas and techniques may prove to be useful in other stochastic optimization problems as well.
Surprise vs. Anticipated Information Announcements: Are Prices Affected Differently? An Investigation in the Context of Stock Splits

We compare the long run reaction to anticipated and surprise information announcements using stock splits. Although there is underreaction in both cases, anticipated splits are treated differently to those that are unforeseen. After anticipated splits, cumulative abnormal returns peak at one-and-a-half times the level observed after unanticipated splits although the time taken for the announcement to be absorbed into prices is the same. We explain the difference in underreaction by the degree to which split announcements are believed and hence invested in. The favorable signal conveyed in forecast splits is more credible owing to their better pre-split performance, resulting in a far more pronounced underreaction effect.
Testing Alternative Hypotheses of Oil Producer Behavior

Conventional wisdom holds that OPEC is a weakly functioning cartel with non-OPEC producers forming a “competitive fringe. ” However, several studies have challenged the cartel hypothesis for OPEC with a few even challenging the competitive hypothesis for non-OPEC producers. In this paper, we test competing hypotheses (which include dynamic optimization, targetrevenue, competition, cartel, and swing production) for production decisions for both OPEC and non-OPEC producers. Recently developed cost data allow these tests to be done on the most general model to date. In our tests, we find no evidence for dynamic optimization. Formal target-revenue models are rejected, but there is some evidence that revenue targeting may influence production for some OPEC countries and a few non-OPEC countries. We find no evidence that any of the OPEC countries behave in a competitive manner. More surprisingly, we find no evidence that the fringe is competitive. Using cointegration tests, we are unable to find formal evidence of coordination in the form of strict cartel behavior or swing production among OPEC countries. Taken as a whole, the evidence suggests that loose coordination or duopoly is most consistent with OPEC behavior.
Gender differences in Salix myrsinifolia at the pre-reproductive stage are little affected by simulated climatic change.

Females of dioecious species are known often to prioritize defense, while males grow faster. As climatic change is known to influence both growth and defense in plants, it would be important to know whether it affects the sexes of dioecious species differently. This could have impacts on future sex ratios in nature. We grew four clones of each sex of Salix myrsinifolia in greenhouse chambers under ambient conditions, enhanced temperature, enhanced CO2 or enhanced temperature + enhanced CO2 . The females had the greatest growth and also the highest levels of phenolic compounds in twigs, while in leaves some compounds were higher in males, some in females. Enhanced CO2 increased growth equally in both sexes, while growth was not affected by elevated temperature. Phenolic compounds in twigs were, however, lowered under elevated temperature. The gender differences were not strongly affected by the simulated climatic changes, but the effects seen on some highly concentrated compounds may be important. We interpret the intensive growth at pre-reproductive phase as a strategy in females to get an initial advantage before later periods with fewer resources available for growth.
Clusters and Competitiveness: The Development of Sustainable Competitive Industries in Small Developing Countries

Abstract The main focus of this study is to make recommendations on policy for the development of internationally competitive ‘niche’ clusters in small developing countries. Also discussed are the relevant strategies for the effective implementation of those policies. The study begins with a discussion of the key concept of the ‘socio-psychological construct’. This construct is based on an interpretation of culture that sees all economic activity within a society as unique to that society and its productive pursuits. This unique culture is later transferred over time into competitive industrial activity. The study adopts the concept of a ‘small developing countries model,’ which is based on the socio-psychological construct. The small developing countries model is used to highlight the historical difference in the processes that were involved in the establishment of clusters in small developing countries as compared with those advanced by Michael E. Porter, for developed nations, in his book The Competitive Advantage of Nations (Porter, 1990). The point of departure of the small developing countries model from that advanced by Porter is a presumption that small developing countries are, and have been, historically open economic systems. This is in contrast to Michael E. Porter's findings that developed country clusters were formed in geographic isolation over historically long periods. The study reviews these concepts as they were applied to Clusters in Trinidad and Tobago and then formulates the policies and strategies relevant to all small developing countries.
Cooperation versus Competition

Three models of reciprocity are discussed that are grounded in the idea that cooperation is no less crucial for human evolution than competition and survival of the fittest. Darwin's theory of evolution is based on competition and survival of the fittest. It does not easily account for altruistic behavior. Yet, many animals, most notably humans, engage in cooperative interactions. Indeed, the emergence of cooperative behavior was a crucial step for the evolution of human societies. Theories of cooperation are based on kin selection, group selection, and reciprocal altruism. We present three frameworks for the evolution of reciprocal altruism: (1) direct reciprocity, (2) spatial reciprocity, and (3) indirect reciprocity. Direct reciprocity is based on the idea that repeated encounters between the same individuals allow for the return of an altruistic act by the recipient. The standard way to formulate direct reciprocity is in terms of the iterated Prisoner's Dilemma. One of the best strategies for this game is “Tit for Tat”. We discuss the strengths and weaknesses of TFT and show that in evolutionary settings, TFT is often outcompeted by other strategies. Examples are Generous TFT, a more forgiving variant of TFT, and win-stay, lose-shift. The win-stay, lose-shift strategy follows a completely different pattern from the TFT strategies, but the pattern is still simple: Stay with your move whenever you are doing well; change your move whenever you are not doing well. Another possible mechanism for the emergence and stability of cooperation is spatial reciprocity. Players occupy cells on spatial grids and interact with their nearest neighbors. Simple rules of these spatial games can lead to enormously complex behaviors. Cooperators and defectors can coexist indefinitely in ever-changing chaotic patterns in time and space. Finally, we present a theoretical framework developed more recently than the other two, one that is based on indirect reciprocity and does not require the same two individuals ever to meet again. Natural selection can favor cooperative strategies directed toward recipients that have helped others in the past. Cooperation pays because it confers the reputation on the player of being a valuable community member. We discuss computer simulations and models to specify the conditions for the evolutionary stability of indirect reciprocity. In particular, we show that the probability of knowing the reputation of the recipient must exceed the cost-to-benefit ratio of the altruistic act.
Complex Landscape of Germline Variants in Brazilian Patients With Hereditary and Early Onset Breast Cancer

Pathogenic variants in known breast cancer (BC) predisposing genes explain only about 30% of Hereditary Breast Cancer (HBC) cases, whereas the underlying genetic factors for most families remain unknown. Here, we used whole-exome sequencing (WES) to identify genetic variants associated to HBC in 17 patients of Brazil with familial BC and negative for causal variants in major BC risk genes (BRCA1/2, TP53, and CHEK2 c.1100delC). First, we searched for rare variants in 27 known HBC genes and identified two patients harboring truncating pathogenic variants in ATM and BARD1. For the remaining 15 negative patients, we found a substantial vast number of rare genetic variants. Thus, for selecting the most promising variants we used functional-based variant prioritization, followed by NGS validation, analysis in a control group, cosegregation analysis in one family and comparison with previous WES studies, shrinking our list to 23 novel BC candidate genes, which were evaluated in an independent cohort of 42 high-risk BC patients. Rare and possibly damaging variants were identified in 12 candidate genes in this cohort, including variants in DNA repair genes (ERCC1 and SXL4) and other cancer-related genes (NOTCH2, ERBB2, MST1R, and RAF1). Overall, this is the first WES study applied for identifying novel genes associated to HBC in Brazilian patients, in which we provide a set of putative BC predisposing genes. We also underpin the value of using WES for assessing the complex landscape of HBC susceptibility, especially in less characterized populations.
Estructura de propiedad: ¨maximizan ganancias las empresas en chile?

This paper analyzes the ownership structure of Chilean firms, its consistency with the profit maximization assumption and the consequences of the economic conglomerates on the ownership structure. The empirical results suggest that ownership structure is consistent with the profit maximation, what goes against the idea that large ownership diffusion explains the relatively poor performance of Latin America firms. The results also show that economic groups increase ownership concentration. A possible reason for that finding is that the goal of these institutions is the group and not each firm profit maximization. Finally, the paper suggests a main policy implication, in the sense that ownership diffusion to privatize new firms may reduce economic efficiency. // Este articulo analaiza la estructura de propiedad de las empresas en Chile, su congruencia con el supuesto de maximizacion de ganacias y el efecto que en dicha estructura producen los "grupos economicos". De las estimaciones empiricas se desprende que en Chile la estructura de propiedad de las empresas es compatible con el objetivo de maximizacion de ganancias. Ello contradice la idea de que el desempeno relativamente pobre de las empresas en paises latinoamericanos obedeceria a una anormalmente alta difusion de la propiedad. Tambien se comprobo que el pertenecer a grupos economicos aumenta la concentracion de la propiedad, lo que indica que los grupos maximizarian la ganancia conjunta y no la de cada empresa que controlan. Por ultimo, se deduce de los resultados que procurar que los trabajadores participen en los porcesos de privatizacion como se hizo en Chile altera la estructura optima de propiedad, lo que finalmente es ineficiente.
Generating Sentences Using a Dynamic Canvas

We introduce the Attentive Unsupervised Text (W)riter (AUTR), which is a word level generative model for natural language. It uses a recurrent neural network with a dynamic attention and canvas memory mechanism to iteratively construct sentences. By viewing the state of the memory at intermediate stages and where the model is placing its attention, we gain insight into how it constructs sentences. We demonstrate that AUTR learns a meaningful latent representation for each sentence, and achieves competitive log-likelihood lower bounds whilst being computationally efficient. It is effective at generating and reconstructing sentences, as well as imputing missing words.
The amount of raised capital by small IPOs

Purpose – Given the long lived literature on the small firm funding gap and the contemporary evidence on the easier access to equity finance of the London proximate firms, this study aims to examine the relevance of spatial proximity to London in explaining the amount of monies raised by small British firms at Initial Public Offerings (IPOs) on the UK Alternative Investment Market (AIM). Design/methodology/approach – A cross sectional regression analysis is conducted to see whether proximity to London affects the amount of monies raised by small British firms at IPOs.Findings – The results suggest that proximity to London has a positive effect on the amount of monies raised through IPO and, therefore, there exists a London bias even for those small firms which manage to overcome the equity gap problem and achieve a London listing.Originality/value – The paper contributes to both the economic geography and the small firm regional disparity literature by documenting for the first time that geographic locatio.
A collaborative approach for managing project cost of poor quality

This paper presents a construct – a collaborative approach for managing project cost of poor quality. Changing project constraints makes it difficult or even impossible to utilize traditional cost of poor quality methodology in managing quality costs in project environments. The construct presented here modifies the root-cause analysis type of approach to manage the cost of poor quality by introducing the use of three prospective values and probabilities of occurrence in project ex-ante evaluations. An integral part of the construct is the way in which monetary values are determined through workshops. The results were obtained in a research project using the constructive research approach. The construct was created at Finnish Post, Hankkija-Maatalous and Nokia Networks, and the validity was further tested at Valmet Paper Machines.
The Austrian strategy for sustainable development: process review and policy analysis

In compliance with UN requests, National Strategies for Sustainable Development (NSSDs) are emerging around the world. With these strategies, countries are supposed to halt or reverse trends that conflict with sustainable development. We begin by giving a brief overview of the history of environmental policy planning leading up to NSSDs. Afterwards, we summarize the content of the 2002 Austrian SSD and describe its making as well as implementation processes. On that basis, we proceed to analyze its respective strengths, weaknesses and the lessons learned in the process. As one of the authors took part in the making of the Austrian strategy, our process description and the subsequent analysis are able to draw upon insider knowledge. The three main conclusions of this analysis are the following: (i) the design of the implementation process is more policy relevant than NSSDs themselves; (ii) as NSSD processes, driven by bureaucracies rather than governments, will face limits in implementation, high-level political commitment is crucial and (iii) experiences and lessons learned should not only be transferred from international organizations to individual countries but also directly between the countries themselves. Copyright © 2003 John Wiley & Sons, Ltd and ERP Environment.
Identification and characterization of the geranylgeranyl diphosphate synthase in Deinococcus radiodurans

Deinococcus radiodurans strain R1 utilizes multiple antioxidants including a unique carotenoid, deinoxanthin, to fight again oxidative stress. Most of the enzymes involved in the deinoxanthin biosynthetic pathway have been identified. However, the enzyme catalysing the synthesis of geranylgeranyl diphosphate (GGPP), which is a precursor of carotenoid biosynthesis, has yet to be identified. Two putative isoprenyl diphosphate synthases (IPPS) homologues (DR1395 and DR932) were screened out by analysis of conserved amino acid regions, and their biochemical functions were investigated. Gene mutation, gene expression in Escherichia coli and analysis of carotenoid products were used to investigate the functions of these candidates. The results suggested that DR1395 encodes the protein for GGPP synthesis. Site‐directed mutant analysis indicated that the amino acid composition of and around the first aspartate‐rich motif is vital for GGPP synthase function.