Miracle-dz/UniFAR-FTUs huggingface dataset:
The harm indicators of negative externality of efficiency focused organizational practices

Purpose - The purpose of this paper is to propose a conceptual model of harm indicators of negative externality (NE) of organizational practices, to help practitioners and researchers identify the harmful aspects associated with the unsustainable internal efficiency focused organizational practices to achieve a sustainable society. Design/methodology/approach - Initially, the harm indicators of NE of organizational practices are theoretically explored. Subsequently, the direct costs associated with the harm indicators of NE of work intensification, one of the strategic organizational practices, on employees and the community are examined using published information. Findings - There are clear indications of direct costs for handling the psychological and social aspects of harm of organizational practices on employees, and the employee work-related health treatment costs to the community. Research limitations/implications - The published research used in estimating the direct costs of harm indicators on employees and the community in this paper are not originally designed to examine the NE of organizational practices. Therefore, future studies need to explore the costs of harm indicators of NE of organizational practices on society. Social implications - An understanding of the costs of harm indicators of NE of organizational practices on society can help organizations to be proactive to introduce sustainable human resource management strategies, so as to minimize the harmful aspects of NE before it starts curbing employees making positive contributions to their families and the community. Originality/value - The model of harm indicators of NE provides a new insight – that over-utilization of human resources for an organization's internal efficiency purpose – has unsustainable impact on society.
Do Multiple Large Shareholders Play a Corporate Governance Role? Evidence from East Asia

Abstract We examine the governance role of multiple large shareholder structures (MLSS) to determine their valuation effects in a sample of 1,252 publicly traded firms from nine East Asian economies. We find that the presence, number, and size of multiple large shareholders are associated with a significant valuation premium. Our results also show that the identity of MLSS influences corporate value and that the valuation effects of MLSS are more pronounced in firms with greater agency costs. Our results imply that MLSS play a valuable monitoring role in curbing the diversion of corporate resources. Copyright (c) 2009 The Southern Finance Association and the Southwestern Finance Association.
KONSUMSI DAN INFLASI INDONESIA

Abstract This study aims to analyze and observes (1) the effect of inflation, disposable income, interest rates and the previous period consumption to inflation in Indonesia. (2) the effect of consumption, interest rate and excange rates and the money supply to Indonesia Inflation. The type of research is descriptive and associative studies. The type of data that used is documentary data, the source of data is secondary data sources. data is in the form of time series from first quarter of 2000 – to fourth quarter of 2010. This study utilize a simultaneous equation model analysis by means of two stages Least Squared method (TSLS). Endogenous variable in this study is the consumption and inflation. While the eksogen variable is the excange rate,money supply,interest rates disposable income, and previous period consumption. The study yields conclusion that (1)inflation,disposable income, interest rates and the previous period consumption have a significant effect on consumtion in Indonesia. In a way that. If there is a decrease of inflation, disposable income and previous consumption have increased the consumption in Indonesia will increase. Conversely, if there is an increasing in consumtion, excange rate (depreciation) and the money supply while the interest rates go down then it will impact an increase in inflation in Indonesia. Vice versa if there is a decrease of consumption, exchange rate (appreciation) and the money supply, while the interest rates rise it will have an impact on reducing Indonesia inflation. Keywords: inflation, consumption, disposable income, interest rates and the consumption of the previous period, exchange rate, and the money supply.
Radius of Curvature of the Posterior Surface of the Cornea

The radius of curvature of the posterior surface of the cornea was measured in the vertical meridian for 120 children aged 6 to 17 years, using a Purkinje image method. The mean radius of curvature (±SD) was 6.42 ± 0.31 mm, with a range from 5.62 to 7.22 mm. The ratio of anterior to posterior corneal radius was 1.210 ± 0.045 or 0.827 ± 0.029 when expressed as a reciprocal. There was a significant correlation between the anterior and posterior corneal radius (y=0.798x + 0.228, r2=0.45). The study provides data that may be applied to a four-surface schematic eye.
Returns to Acquirers of Listed and Unlisted Targets

Abstract We examine announcement period abnormal returns to acquirers of listed and unlisted targets in 17 Western European countries over the interval 1996–2001. Acquirers of listed targets earn an insignificant average abnormal return of –0.38%, while acquirers of unlisted targets earn a significant average abnormal return of 1.48%. This listing effect in acquirers' returns persists through time and across countries and remains after controlling for the method of payment for the target, the acquirer's size and Tobin's Q, pre-announcement leakage of information about the transaction, whether the acquisition created a blockholder in the acquirer's ownership structure, whether the acquisition was a cross-border deal, and other variables. The fundamental factors that give rise to this listing effect, which has also been documented in U.S. acquisitions, remain elusive.
Equilibrium Models of Macroeconomic Science: What to Look For in (DSGE) Models?

Models in macroeconomic sciences are designed with the aim of understanding and then simulating the real world economic and monetary policy making. There has been a considerable debate over how to model the real world economic phenomena, and how correctly those models allow explanations of general equilibrium; that is, whether the models with their assumed parameters are able to expound on critical aspects of monetary policy making. Some models are structured to provide naive explanations of the monetary policy process, while others are higher order complex models that attempt to elucidate the dynamicity of economic equilibrium. Dynamic Stochastic General Equilibrium (DSGE) model is one of such a complex model which has found the flavour of the time following its rapid adoption by Central Banks around the world. But strong contentions rebate the usefulness and question its effectiveness over other standard tools of macroeconomic and monetary policymaking process. Many scholars debate that DSGE models are far from perfect, to render it efficient in public policy making, although its adoption has been one such phenomenal. This paper aims to discuss in some detail about such debates relating to the contentious issues which arose on account of the failure of DSGE models to effectively detect the recent financial crisis the subprime of 2008. Hence, the present study revolves around a formal analysis of the epistemology of econometric modeling involving complex dynamic systems in real world policy making, and discusses whether if new models like DSGE could in fact help explain general equilibrium, or if they fail, then what to look for in their failure.
MRI of tuberculous pyomyositis.

PURPOSE The purpose of this article is to describe the findings of MRI in tuberculous pyomyositis (PM). METHOD The MR images of four proven cases of tuberculous PM were retrospectively reviewed and analyzed with clinical and laboratory findings. The location, signal intensity on T1- and T2-weighted spin echo images, presence of abscess, signal intensity of peripheral rim, patterns of contrast enhancement, and associated findings were evaluated. RESULTS On MR images, all cases demonstrated low signal intensity on T1-weighted images and high signal intensity on T2-weighted images in a single muscle. Abscess was seen in all cases. Peripheral rim showed subtle hyperintensity on T1-weighted images and hypointensity on T2-weighted images. After gadolinium infusion, peripheral rim enhancement was observed in all cases. Cellulitis was associated in one case. The patients clinically presented with a palpable mass of long duration. CONCLUSION Tuberculous PM shows characteristic findings of a well demarcated abscess with rim enhancement at MRI and can be distinguished from other soft tissue masses.
Type 1/type 2 cytokine serum levels and role of interleukin-18 in children with steroid-sensitive nephrotic syndrome.

INTRODUCTION In view of the conflicting evidence of helper T cell type 1 (Th1) or type 2 (Th2) pattern of cytokine synthesis in steroid sensitive nephrotic syndrome (SSNS), this study aimed to assess type-1/type-2 cytokines level in different stages of SSNS and to evaluate the role of IL-18. METHODS We prospectively studied thirty children with SSNS, aged 2-12 years. The children were evaluated in the active stage before treatment initiation and re-evaluated again during remission while still on steroid treatment. A subgroup of children (21/30) was also evaluated during remission after steroid withdrawal. The control group included 30 healthy age- and sex-matched siblings. Serum levels of IL-2, IFN-γ, ΙL-4, IL-13 and IL-18 were measured by ELISA. RESULTS IL-2 levels were not significantly different between children in different stages of SSNS and controls (p>0.05). Levels of IL-4, IL-13 and IL-18 were significantly higher during the active stage of SSNS compared to remission and controls (p<0.05). Serum IFN-γ was significantly lower in children with active disease compared to remission stages and controls (p<0.05). In children with SSNS, serum levels of IL-18 correlated significantly with both IL-4 and IL-13 during all stages (r=0.72 and p<0.0001, r=0.82 and p<0.0001, respectively). CONCLUSION Children with active SSNS seem to have a shift to type-2 cytokine production, and IL-18 expression is significantly correlated with this type-2 immune response.
Global Issues in Selecting Athlete Endorsers for National Markets: A Macroinvestigation

ABSTRACT Little advertising research explores the role of culture in selecting celebrity endorsers. The purpose of this study is to explore how the selection process of athlete endorsers is shaped by national contexts. Based on interviews with advertising practitioners in 10 countries, the study reveals similarities in practitioners’ thinking across countries on a variety of matters related to athlete endorsement. It reveals the importance given by practitioners to the “cultural attractiveness” of national athlete endorsers when using them to connect with their national audience and shows that the selection process depends greatly on various cultural pressures linked to sporting traditions of each country. The study also shows how practitioners believe that athlete endorsers should be used mainly to generate brand and advertising awareness principally under pressure from clients’ emotional input.
The Process of Monetary Integration in the SADC Region

The African Union has agreed, in principle, to implement monetary union and a single currency in Africa by 2021. This would be based upon the prior formation of regional monetary unions, including one in the SADC region. This article considers the economic prerequisites and implications for a monetary union and, in the light of this, whether a SADC monetary union is feasible. After reviewing the existing monetary union within SADC (the rand-based Common Monetary Area) and current SADC macroeconomic convergence initiatives, the article examines the extent to which key economic and monetary variables – inflation, interest rates and exchange rates – are converging within SADC. It concludes that there is a core ‘convergence’ group comprising the CMA countries – South Africa, Lesotho, Namibia and Swaziland – plus Botswana, Mauritius, Mozambique and Tanzania whose macroeconomic performance satisfies some of the criteria for monetary union. The remaining SADC countries – Angola, DRC, Malawi, Zambia and Zimbabwe – make up a ‘non-converging’ group that cannot yet be considered potential candidates for monetary union. However, even within the convergence group, countries remain far from satisfying the other prerequisites for monetary union, including significant intra-regional trade, and full capital and labour mobility. There are also major political constraints, making the AU monetary union proposals and timetable highly ambitious.
Foreign Direct Investment Entry Modes, Development and Technological Spillovers

This paper illustrates how wholly owned entry modes of multinational companies (MNCs) are jointly determined by both the strategic objectives of the MNC and the local firms' assets in the creation of value. In particular, the entry mode chosen is based on the potential reciprocal technological spillovers between local firms and MNC subsidiaries. M&As are preferred when host countries exhibit a certain level of development in their local systems of innovation, especially for technologically leading MNCs. Otherwise, for technological laggard MNCs, greenfield investments prevail and M&As may be carried out for meeting demand motives in developing local systems of innovation.
Allocating Research Infrastructure Grants in Post-binary Higher Education Systems: British and Australian approaches

Technical and political difficulties involved in allocating block infrastructure research grants to institutions in large, post-binary higher education systems are identified through consideration of the operation of the British Research Assessment Exercise (RAE) and the Australian Composite Index used for allocation of the Research Quantum. These two mechanisms use distinctively different assessment approaches but each provides the basis for annual allocations of substantial public funds. Both have generated considerable controversy, involved their institutions and their staffs in considerable additional work and effort, and led to various unintended consequences, especially affecting institutional and researcher behaviour. While the RAE and the Research Quantum have limited objectives, comparison with other national systems of research assessment raises the possibility of the design of assessment systems that could perform a variety of purposes, including allocation of block research grants, quality assurance and public accountability, informing national research policy, and international benchmarking.
Earnings quality of Taiwanese group firms

This study examines the relationship between group firms and earnings quality. For the period 2000–2010, we examine the earnings quality of Taiwanese group and non-group firms through accrual persistence, earnings management, and conservatism. We show that group firms exhibit a lower quality of accrual persistence, have greater propensity to manage earnings, and are less conservative relative to non-group firms. Furthermore, we confirm the possible effects of group vertical relatedness and deviation of control rights from voting rights on earnings quality. These findings support the information asymmetry hypothesis that controlling shareholders have greater room to manage earnings in group firms.
Auditor‐client relationship: the case of audit tenure and auditor switching in Malaysia

Purpose – The main purpose of this paper is to examine one aspect of auditor‐client relationship, namely audit tenure and switching behaviour, and factors affecting it. Lengthy audit tenure with the same client has been cited as one of the threats to auditor independence. Given the importance of this issue, this research attempts to shed some light on the effect of audit tenure and switching behaviour on auditor independence in Malaysia.Design/methodology/approach – This study evaluates the effects of various independent variables on switching behaviour and audit tenure using logistic regression analysis.Findings – An examination of 297 companies listed on the Kuala Lumpur Stock Exchange over a period of 11 years reveals audit firm switching to be significantly associated with distressed large clients and that the length and direction of switch depend upon the type of audit firm.Research limitations/implications – A number of important variables such as corporate governance characteristics, audit and non‐.
The Theory and Measurement of Business Income

"This is a well-written book; the complex ideas are clearly expressed and the arguments well stated. There is some apparent rediscovery (and renaming) of old ideas, but the process is made palatable and worthwhile by the crispness of the discussion and the unwavering penetration to the root of each issue as it arises. Most difficult problems in the social sciences, the authors note, have no definitive solutions, but simply outcomes. This book deserves a niche among the classic works in the business income literature as a significant milestone on the road to whatever outcome the future holds. " (The Journal of Business). "Professors Edwards and Bell give us a most satisfying study of different concepts of business income. It is rare to find authors so much at home in both economics and accounting. As they themselves suggest, time may show that their programme needs amendment; but they state the problem clearly and provide an excellent starting point. In passing, they give help on many other questions - when to replace plant, how to measure depreciation, which rate of compound interest to use in budgets, and so on. Beyond doubt their book is the most wise and original contribution to accounting theory since Professor Bonbright wrote 'The Valuation of Property' a quarter of a century ago. " (The Economist).
An investigation of the factors that influence knowledge sharing between academics

Managing knowledge has been a broadly successful strategy for many organisations during the last 30 years or so. Harnessing the power of both explicit and tacit knowledge enabled companies such as Apple and Chevron to gain competitive advantage over their competitors. A key requirement for successful knowledge management is however that the individual should be prepared to share their tacit knowledge with others. Knowledge sharing factors in general have been subject to considerable research; however research on sharing knowledge in higher education is rare. This thesis seeks to the address the research gap by examining the factors that influence knowledge sharing between academic in UK universities. The research contributes to the literature by investigating the influence of both organisational and individual factors on knowledge sharing between academics in a departmental context. The research approach has consisted of a two stage mixed methods process where a questionnaire survey of academics preceded a series of interviews. Findings from questionnaires indicated that academics had a generally positive attitude and intention to share knowledge and believed that sharing would improve and extend relationships with colleagues. They were quite neutral about how they were led and had a generally higher level of affiliation to discipline than to institution, and also considered that departmental structure did not encourage sharing. Interview findings suggested that many academics were unhappy with the matrix structure and that there was a lack of clarity regarding roles and responsibilities within their departments. They singled out trust as the most important individual factor to influence knowledge sharing and culture as the most critical organisational factor.
Empirical Analysis of Stochastic Volatility Model by Hybrid Monte Carlo Algorithm

The stochastic volatility model is one of volatility models which infer latent volatility of asset returns. The Bayesian inference of the stochastic volatility (SV) model is performed by the hybrid Monte Carlo (HMC) algorithm which is superior to other Markov Chain Monte Carlo methods in sampling volatility variables. We perform the HMC simulations of the SV model for two liquid stock returns traded on the Tokyo Stock Exchange and measure the volatilities of those stock returns. Then we calculate the accuracy of the volatility measurement using the realized volatility as a proxy of the true volatility and compare the SV model with the GARCH model which is one of other volatility models. Using the accuracy calculated with the realized volatility we find that empirically the SV model performs better than the GARCH model.
Mixed matters: fluency impacts trust ratings when faces range on valence but not on motivational implications

ABSTRACT Facial features that resemble emotional expressions influence key social evaluations, including trust. Here, we present four experiments testing how the impact of such expressive features is qualified by their processing difficulty. We show that faces with mixed expressive features are relatively devalued, and faces with pure expressive features are relatively valued. This is especially true when participants first engage in a categorisation task that makes processing of mixed expressions difficult and pure expressions easy. Critically, we also demonstrate that the impact of categorisation fluency depends on the specific nature of the expressive features. When faces vary on valence (i.e. sad to happy), trust judgments increase with their positivity, but also depend on fluency. When faces vary on social motivation (i.e. angry to sad), trust judgments increase with their approachability, but remain impervious to disfluency. This suggests that people intelligently use fluency to make judgments on valence-relevant judgment dimensions – but not when faces can be judged using other relevant criteria, such as motivation. Overall, the findings highlight that key social impressions (like trust) are flexibly constructed from inputs related to stimulus features and processing experience.
The influence of YMDD mutation patterns on clinical outcomes in patients with adefovir add‐on lamivudine combination treatment

The aim of this study was to assess the patterns of lamivudine (LAM)‐resistant mutations and the influence on biochemical and virological responses to adefovir (ADV) add‐on LAM combination therapy in patients with LAM‐resistant chronic hepatitis B (CHB).
Full employment abandoned: shifting sands and policy failures

This paper briefly analyses the shifts in economic theory that have moved policy makers from unambiguously pursuing full employment to the current state where full employability is justified as being optimal. We also explore how these theoretical developments translated in practice, culminating in the 1994 OECD Jobs Study, which eschewed a role for macroeconomic policy in reducing unemployment. The final sections of the paper outline an alternative view of macroeconomic theory and policy opportunities. We argue that a central plank in modern macroeconomic policy settings should be the introduction of employment guarantees, which we term the Job Guarantee (JG).