Miracle-dz/UniFAR-FTUs huggingface dataset:
A historical analysis of the accounting development in Madagascar between 1900 to 2005: The journey from accounting plan to IFRS

Purpose - This paper aims to document the history of accounting development in Madagascar over the last century. It reports the development and important events that took place between 1900 until the twenty-first century and discusses its impact on the development of accounting systems and practices in Madagascar. Design/methodology/approach - In order to do this it uses the Code of Commerce, 1807 to narrate the development in accounting regulation and the different accounting plans issued in the country over the last 100 years. Findings - Given that the Accounting Plan 2005 claims to have harmonized with the international financial reporting standards (IFRS), this paper analyzes the level of harmonization with the IFRS by comparing the Madagascar Accounting Plan 1987 and 2005 with the IFRSs to identify any missing issues which can be regarded as symptoms of disharmony. This paper concludes that accounting plan in Madagascar has been upgraded from an archaic system to a more global accounting plan, though there are still room for improvement. Practical implications - The study is grounded in the practical development of national accounting and provides lessons for developments in other developing countries. Originality/value - No other study has examined accounting developments in Mauritius and so the paper provides a key reference for future work.
OPTIMAL CHOICE BETWEEN EVEN‐ AND UNEVEN‐AGED FORESTRY

Abstract Existing optimal rotation models include even‐aged management exogenously into the model structure. As an economic model, this Faustmann framework is restrictive, and a more general model should not include any such preconditions. Even‐aged management should follow endogenously as an optimal solution if it proves out to be superior to other systems, such as uneven‐aged management. Without such a general model, the economically optimal choice between even‐aged and uneven‐aged forestry remains somewhat arbitrary. This study specifies such a model and shows how even‐aged management follows endogenously and reveals what factors work in favor of each management alternative. Numerical analysis shows that even‐ and uneven‐aged systems may represent locally optimal solutions and may yield equal economic outcomes. Instead of the usual comparative statics results of the Faustmann model, changes in the rate of discount, timber price, or planting cost may imply that the optimal solution shifts from even‐ to uneven‐aged management.
On Cross-country Comparability of Government Statistics: Public expenditure trends in OECD National Accounts

Government statistics in the 'Detailed Tables' of OECD yearly National Accounts, one of the most internationally used references for comparative economic studies, show remarkable inconsistencies. The interpretation by economists and other users of data on total government outlays by function and type, gross capital formation, added value of general government, compensation of employees, and on other public sector data needs more prudence than it is usually acknowledged. In some cases, strong policy implications risk being drawn on shaky foundations. International organisations should invest more in the quality of data they disseminate.
Sustainability and firm valuation: an international investigation

Purpose - – This paper aims to examine whether capital market rewards firms with good corporate sustainability practices in an international setting by using the Dow Jones Sustainability Index (DJSI hereafter) as an integrated measure of firm sustainability performance. Design/methodology/approach - – There are two alternative theories regarding the impact of sustainability on firm value. The value-creating theory predicts that integration of environmental and social responsibility into corporate strategies and practices reduces firm risk and promotes long-term value creation. The value-destroying theory on sustainability suggests that managers may engage in socially responsible activities at the expense of shareholders. To perform empirical tests, we use a large international sample for a period of 13 years between 1999 (the first year when DJSI became available) and 2011. To control for self-selection bias and simultaneity, the authors use lagged values of sustainability performance in a robustness check. Findings - – The authors find a positive relation between sustainability performance and firm value, after controlling for variables that have been found to affect firm value in the existing literature. The test results are consistent with the value enhancing theory (as opposed to the shareholder expense theory) regarding the role of sustainability engagement in firm valuation. Furthermore, the positive impact of sustainability engagement on firm value is primarily driven by countries with strong investor protection and with high disclosure levels. Research limitations/implications - – A positive impact of sustainability performance on firm value supports the value-creating theory and rejects the value-destroying theory. Test results also suggest a more pronounced market response to corporate sustainability in countries with stronger shareholders protection and higher requirement for financial transparency. Practical implications - – Given the growing international capital market and intensifying global competition, the valuation implications of sustainability in an international context is of practical interest to management, investors and regulators worldwide. Originality/value - – First, it is an initial attempt to test an integrated measure of the “triple-bottom-line” definition of sustainability in an international setting. Second, our paper studies the international variation in market valuation of firm sustainability performance in terms of the value enhancing versus shareholder expense theories on sustainability. The authors explore the relevance of sustainability performance in relation to the investor protection and the reporting environment across countries.
Catalytic mammalian target of rapamycin inhibitors as antineoplastic agents

The mammalian target of rapamycin (mTOR) pathway is a major therapeutic target in the treatment of hematological malignancies, as it controls cellular events of high importance for regulation of mRNA translation and protein production. Rapalogs, or first-generation mTOR inhibitors, have produced only modest clinical benefits so far. Limitations to rapalogs likely result from the partial inhibition of mTORC1 substrates and lack of effects on mTORC2. Efforts toward the development of agents with more potent and complete inhibitory effects on the mTOR pathway have resulted in the development of catalytic mTOR inhibitors. Key preclinical and early clinical investigations of several catalytic mTOR inhibitors and potential resistance mechanisms to their activities are summarized here.
Learning quantification from images: A structured neural architecture

Abstract Major advances have recently been made in merging language and vision representations. Most tasks considered so far have confined themselves to the processing of objects and lexicalised relations amongst objects (content words). We know, however, that humans (even pre-school children) can abstract over raw multimodal data to perform certain types of higher level reasoning, expressed in natural language by function words. A case in point is given by their ability to learn quantifiers, i.e. expressions like few, some and all. From formal semantics and cognitive linguistics, we know that quantifiers are relations over sets which, as a simplification, we can see as proportions. For instance, in most fish are red, most encodes the proportion of fish which are red fish. In this paper, we study how well current neural network strategies model such relations. We propose a task where, given an image and a query expressed by an object–property pair, the system must return a quantifier expressing which proportions of the queried object have the queried property. Our contributions are twofold. First, we show that the best performance on this task involves coupling state-of-the-art attention mechanisms with a network architecture mirroring the logical structure assigned to quantifiers by classic linguistic formalisation. Second, we introduce a new balanced dataset of image scenarios associated with quantification queries, which we hope will foster further research in this area.
Understanding Activation Patterns in Shared Circuits: Toward a Value Driven Model

Over the past decade many studies indicate that we utilize our own motor system to understand the actions of other people. This mirror neuron system (MNS) has been proposed to be involved in social cognition and motor learning. However, conflicting findings regarding the underlying mechanisms that drive these shared circuits make it difficult to decipher a common model of their function. Here we propose adapting a “value-driven” model to explain discrepancies in the human mirror system literature and to incorporate this model with existing models. We will use this model to explain discrepant activation patterns in multiple shared circuits in the human data, such that a unified model may explain reported activation patterns from previous studies as a function of value.
Production of entrepreneurship in small business activities of students

Purpose – The importance of entrepreneurship education and the lack of studies at the vocational level, have created a need to develop a model of entrepreneurship learning. The purpose of this paper is to determine what vocational college students learn about entrepreneurship from working in a small enterprise, how they learn it and what role the teacher has in the learning process. Design/methodology/approach – The data used are drawn from discussions between eight students (aged 16-18), where they assessed and developed their business activities conducted over the course of a year. Using qualitative data collection and analysis methods, content connected with entrepreneurship was examined to provide information about activities they undertook and how the learning process occurred. Findings – The findings indicate that learning in a small enterprise is a continuous process, where content, activities and process are intertwined. The core of learning is reflection-in-action, to develop entrepreneurial skil.
Effects of severity of osteoarthritis on the temporospatial gait parameters in patients with knee osteoarthritis.

OBJECTIVE The aim of this study was to investigate the differences in temporospatial parameters in according to severity of knee osteoarthritis (OA). METHODS The study included a total of 110 subjects with no orthopedic or neurologic disease that might affect gait were divided into three study and one control groups. Eighty subjects (mean age: 53.13 ± 6.78 years) were diagnosed with bilateral knee OA and divided into groups according to Kellgren-Lawrence radiologic scale: the Phase 1 group included 29 subjects, Phase 2, 28 subjects, and Phase 3, 23 subjects. The control group was composed of 30 healthy subjects (25 females, 5 males; mean age: 41.50 ± 5.79 years). Temporospatial gait data were evaluated using a gait analysis system. METHODS There were no significant differences in all temporospatial parameters between the control group and the Phase 1 and 2 OA groups (p>0.05). There was a significant decrease in cadence, gait velocity, stride length and step length (p<0.008) and a significant increase in stride time, double support time, step time, single support time and stance phase length in patients with Phase 3 knee OA compared to the other groups (p<0.008). CONCLUSION Changes in temporospatial parameters of patients with Phase 3 knee OA may be correlated with loss of gait stabilization and increase in risk of falling. In subjects with knee OA, gait stabilization and balance loss must be examined and evaluated in terms of risk of falling and necessary precautions must be taken.
Exploring the Convergence of Ministry, Tenure and Efficacy: A Phenomenological Study of Long-Tenured Pastors

In recent years there has been an increased interest in understanding the cultivation of effective pastoral ministry. While much has been written on the dynamics of short-tenure, less attention has been devoted to the dynamics of long-tenure. Why do pastors stay and how do they perceive their efficacy is affected by this? In light of this gap, the purpose of this transcendental phenomenological study was to explore the lived experience of long-tenured senior pastors. Data was collected by a purposeful sampling of 10 participants and consisted of a combination of documentation, field notes and interviews. Data analysis utilized Moustakas’ methodology in order to develop a thick description of the phenomena, rich with data; with an eye toward what insights participants’ experiences could illume for pastoral education. In the final analysis the results of the study affirmed current research on the resiliency needed to achieve long-tenure in pastoral ministry and extended previous research through the discovery that participants understood the convergence of ministry, tenure and efficacy as cyclical process sustained by the interconnected experiences of fidelity to the pastoral call and the cultivation of authenticity in community.
Mechanical Stimulation by External Application of Cyclic Tensile Strains Does Not Effectively Enhance Bone Healing

Objective To determine whether an externally induced interfragmentary movement enhances the healing process of a fracture under flexible fixation. Design Randomized, prospective in vivo animal study with control group. Twenty-four skeletally mature Merino sheep were randomly assigned to six groups of four animals, which received cyclic interfragmentary movements of 0.2 and 0.8 millimeters and stimulation frequencies of 1, 5, and 10 Hertz, respectively. Twelve animals did not receive any externally applied stimulation and served as a control group. Setting Unrestricted stall activity with weight bearing reduced by tenotomy of the Achilles tendon. Interventions Osteotomy of the tibial diaphysis with three-millimeter gap width fixed with a six-pin, monolateral, double-bar external fixator. Interfragmentary movement of the osteotomy gap was externally induced by a motor-driven actuator unit. Five hundred cycles inducing nonuniform tensile strains within the gap were performed each day. Main Outcome Measurements Nine weeks after surgery, the animals were killed, and bone mineral density and callus cross-sectional area were measured with quantitative computed tomography. Callus projectional area was assessed by radiographs, and mechanical stability was determined with a three-point bending test. Results External stimulation with nonuniform cyclic tensile strains did slightly affect but not significantly enhance the fracture healing process. Varying the stimulation frequency had no influence on the healing process. The stimulation with 0.8 millimeter displacement magnitude resulted in a larger periosteal callus, but a decreased bone mineral density compared with the 0.2-millimeter displacement magnitude. The stimulation had no significant influence on the mechanical properties of the healing bone. Conclusions Induced cyclic tensile strains did not produce a relevant enhancement of bone healing under flexible fixation.
Spain and the Reconstruction of Western Europe, 1945-57: Challenge and Response

List of Tables and Figures Acknowledgements List of Abbreviations and Acronyms Key to Archival References Introduction PART ONE: TRADE VERSUS POLITICAL DISCRIMINATION, 1945-47 Spain's Contribution to West European Economic Relief and [Early Phase of] Reconstruction The Exigencies of French and British Economic Reconstruction Trade Versus Politics: An Instructive Debate PART TWO: RARA AVIS: SPAIN AND THE MARSHALL PLAN, 1947-48 Import Requirements for National Reconstruction and Modernization Spain's Limited Financial Resources Was there an Alternative Course of Action? PART THREE: BILATERALISM WITHIN A MULTILATERAL CONTEXT, 1949 TO MID-1950S Avoiding the Collapse of Spain's Bilateral Trade Channels Financial Diplomacy: Spain and the European Payments Union Concluding Remarks Bibliography Index
Efficient Estimation Methods for "Closed-ended' Contingent Valuation Surveys

"Closed-ended contingent valuation" surveys can be very useful in the evaluation of nonmarket resources. Respondents merely state whether they would accept or reject a hypothetical threshold amount, either as payment for giving up access to the resource or as a fee for its use. The authors develop a maximum likelihood procedure which exploits the variation in the threshold values to allow direct and separate point estimates of regression-like slope coefficients and error standard deviations (without truncation bias). Their illustration uses data from a survey of recreational fisherman to examine factors which influence individuals' willingness-to-pay. Copyright 1987 by MIT Press.
Variations of Pulsatile Growth Hormone Release in Healthy Short Prepubertal Boys

ABSTRACT: Overnight growth hormone (GH) concentrations obtained by frequent venous sampling of 20 healthy, short prepubertal boys were evaluated using the objective pulse detection algorithm, CLUSTER. The resulting pulsatile characteristics were compared with those of 11 healthy prepubertal boys of normal stature and with those of nine prepubertal children with documented GH deficiency. Although no significant differences of pulsatile GH release were found between the normal and short subjects, a subset of the short prepubertal boys with significantly delayed skeletal ages had subnormal sum of GH pulse areas and sum of GH pulse amplitudes. The finding of a significant correlation in all subjects between growth velocity and the sum of GH pulse amplitudes is important, as the results are compatible with the hypothesis that alterations of amplitude-modulated GH release underlie the pathophysiology of suboptimal growth in some short prepubertal children.
Introduction: Company training and services with a focus on low skills

This special issue of the International Journal of Manpower aims to make a contribution to broadening our limited understanding of the role and impact of employer‐provided training for low‐skilled service sector workers. It brings together seven of the papers that were presented at the international conference “Adapting Education and Training for the Enhancement of Low‐Skilled Jobs” held at Helsinki in May 2002. The papers are situated at the crossroads where three different strands of research and policymaking meet: the training of the low skilled, the system of vocational training and the role of training for the service sector. The contributions cover an interesting variety of European countries: Ireland, Germany, the Netherlands, Austria, Sweden, Spain and the UK, with diverging levels of low‐skilled (un)employment, vocational training and service‐sector employment.
Even for Teenagers, Money Does Not Grow on Trees: Teenage Substance Use and Budget Constraints

This paper is about the spending choices of youth, with a particular focus on how the demand for cigarettes, alcohol and marijuana are influenced by changes in the prices of other products. Youth tend to have small incomes and limited wants, with the result that many students spend the bulk of their income on only a few items. Fast food, clothing and entertainment make up the majority of products purchased by teenagers. The hypothesis to be tested in this project is that changes in the prices of the other goods commonly bought by teenagers will affect budget allocations and thereby affect the demand for substances. We estimate own and cross price effects using the prices of cigarettes, alcohol, marijuana and other consumer products including gasoline, clothing, entertainment, and fast food. Income effects are also estimated and show that teens with higher incomes and allowances are more likely to use substances. The policy implications of the results are discussed.
Understanding and Mitigating the Security Risks of Voice-Controlled Third-Party Skills on Amazon Alexa and Google Home

Virtual personal assistants (VPA) (e.g., Amazon Alexa and Google Assistant) today mostly rely on the voice channel to communicate with their users, which however is known to be vulnerable, lacking proper authentication. The rapid growth of VPA skill markets opens a new attack avenue, potentially allowing a remote adversary to publish attack skills to attack a large number of VPA users through popular IoT devices such as Amazon Echo and Google Home. In this paper, we report a study that concludes such remote, large-scale attacks are indeed realistic. More specifically, we implemented two new attacks: voice squatting in which the adversary exploits the way a skill is invoked (e.g., "open capital one"), using a malicious skill with similarly pronounced name (e.g., "capital won") or paraphrased name (e.g., "capital one please") to hijack the voice command meant for a different skill, and voice masquerading in which a malicious skill impersonates the VPA service or a legitimate skill to steal the user's data or eavesdrop on her conversations. These attacks aim at the way VPAs work or the user's mis-conceptions about their functionalities, and are found to pose a realistic threat by our experiments (including user studies and real-world deployments) on Amazon Echo and Google Home. The significance of our findings have already been acknowledged by Amazon and Google, and further evidenced by the risky skills discovered on Alexa and Google markets by the new detection systems we built. We further developed techniques for automatic detection of these attacks, which already capture real-world skills likely to pose such threats.
Job Satisfaction, Union Membership and Collective Bargaining

This article uses data from a nationwide survey of Spanish workers to investigate whether job satisfaction is influenced by unionization when the terms of collective agreements are extended to all the workers, whether members or not. Empirical findings suggest that there is a negative influence of union membership on job satisfaction and a positive one for collective agreements at firm level, but these effects vanish once variables capturing working conditions and the industrial relations climate are taken into account.
Cooperation in Hierarchical Organizations: An Incentive Perspective

"Failures of cooperation" is one of the six recurring patterns of weakness in productivity performance in the United States pointed out by the MIT Commission on Industrial Productivity (Dertouzos et al.). The commission discusses a lack of cooperation at various levels-within firms, between labor and management, in vertical relationships such as producer-consumer and producer-supplier linkages, and among firis in the same industry segment. For example, the commission ascribes the failure of cooperation within the firm to excessive specialization, multiple layers of bureaucracy, and little lateral flow of information. These features are the major ingredients of what was once considered (and has still been considered by many) as the most effective organizational structure: hierarchy based on extensive division of labor. In this structure the production process is divided into many distinct tasks, each of which is made the sole responsibility of a specialist who is only adept at the performance of that task, and coordination among tasks is a specialized job of upper management. The deviation from such an organizational structure seems evident, however. In the field of human resource man-