Miracle-dz/UniFAR-FTUs huggingface dataset:
Mix between Satisfaction and Attributes Destination Choice: A Segmentation Criterion to Understand the Ski Resorts Consumers

This study examined the attributes prioritized by tourists when choosing a winter sports destination and their degree of satisfaction with the services provided by Portugal's only ski resort. Two hundred tourists completed a questionnaire with factor analysis then deployed to extract the data that served as the basis for cluster analysis. Our results report discrepancies between the attributes valued by tourists when choosing winter sports destinations and their degree of satisfaction with the ski resort's services. Moreover, the combination between attributes/motivations prevailing in destination selection and the subsequent satisfaction with the services provided may generate information of relevance to evaluating organizational competitiveness. Copyright © 2014 John Wiley & Sons, Ltd.
The impact of ISO certification on consumers' purchase intention

This study focuses on the investigation into the mineral water products industry and the impact of consumers' awareness of an ISO-certified product on perceived quality, brand image, brand attitude, brand preference, and purchase intention. The structural equation modelling method was applied to establish the research framework and verify the proposed hypotheses. The research found that consumers' awareness of an ISO-certified product has a positive influence on perceived quality but not on brand image; however, perceived quality has a positive influence on brand image. Further, brand image has a positive influence on brand attitude, brand attitude has a positive effect on brand preference, and brand preference has a positive effect on purchase intention. Therefore, consumers' perceptions of quality, brand image, brand preference, and brand attitude all function as mediator variables for ISO certification on purchase intention. The research established a straight cause-and-effect relationship model, and it was concluded that ISO certification was a key marketing factor that could enhance a product's perceived quality and further influence brand image as well as a consumer's positive attitude, brand preference, and purchase intention.
Financial development, international migrant remittances and endogenous growth in Ghana

Purpose - The purpose of this paper is to provide further insights into understanding the finance-growth nexus by verifying the hypothesis that financial development promotes economic growth through its capacity to attract increased international migrant remittances to Ghana. Design/methodology/approach - A dynamic equilibrium-correction mechanism model for the period 1987(3)-2007(4) was estimated following the Johansen cointegration procedure. This approach produced maximum likelihood estimators of the unconstrained cointegrating vector, and suggested the number of cointegrating vectors without relying on an arbitrary normalization. Findings - The findings reveal two stylized facts with reference to Ghana. First, although financial development Granger-causes international migrant remittance inflows, it is in itself directly detrimental to endogenous growth. Second, international migrant remittance inflows are statistically significant in explaining variations in endogenous growth in the short run as well as in the long run. Practical implications - Since directly, financial development hampers endogenous growth, but Granger-causes increased inflows of migrant remittances, and these remittances impact positively but marginally on endogenous growth, it follows that the sequencing of implementing Ghana's financial reform programmes should be re-examined, whilst an enabling environment is created to induce Ghanaians living abroad to remit home through official channels. Originality/value - International migrant remittances were found to be statistically significant in promoting endogenous growth, albeit marginally. Financial development does not directly engender growth, unless it succeeds in attracting non-debt foreign capital in the form of remittances through the formal sector. Financial development causes migrant remittance inflows which impact positively on growth.
Monitoring Rainforest Dynamics in the Amazon with MODIS Land Products

The metabolism and phenology of Amazon rainforests significantly influence global dynamics of climate, carbon and water, but remain poorly understood. In this study we utilized Moderate Resolution Imaging Spectroradiometer (MODIS) terrestrial ecosystem variables to analyze Amazon rainforest dynamics utilizing the satellite products; vegetation indices (VI), leaf area index (LAI), fraction of absorbed photosynthetically- active radiation (FPAR), and gross primary production (GPP). We found the MODIS products to greatly facilitate analyses and monitoring of ecosystem metabolism in both intact and disturbed rainforests.
Attitudes toward Tax Evasion: A Demographic Study of Malaysia

A number of studies have examined the relationship between tax collection and various demographic variables. However, until recently most of those studies have involved a United States sample population. The Internal Revenue Service provides demographic data for researchers on a regular basis. The present study goes beyond those studies in several important ways. For one, it uses data on Malaysia taken from the World Values database. Not much work has been done on the Malaysian tax or public finance system. Thus, the present study expands on the very limited research done on Malaysian public finance.The present study expands on existing literature in at least two other ways as well. For one, it examines how various demographics interact with attitudes toward tax evasion. Secondly, we examine several demographic variables that were not examined in prior studies.One of the questions in the World Values database asked whether it would be justifiable to cheat on taxes if it were possible to do so. Respondents were asked to choose a number from 1 to 10 to indicate the extent of their support for tax evasion. This study examines those responses, both overall and through the prism of more than 20 demographic variables. A comparison is made with other ethical issues to determine the relative seriousness of tax evasion.The study found that attitudes toward the justifiability of tax evasion often do vary by demographic variable. Tax evasion was found to be a less serious offense than homosexuality, prostitution, abortion, suicide, wife beating, accepting a bribe and euthanasia and more serious than divorce, avoiding a fare on public transport and claiming government benefits to which you are not entitled.Although the present study focuses on Malaysia, the methodology used in the present study could serve as a template for research on other countries or regions.
How Much Does IFRS Cost? IFRS Adoption and Audit Fees

ABSTRACT : This study provides evidence of a directly observable and significant cost of International Financial Reporting Standards (IFRS) adoption, by examining the fees incurred by firms for the statutory audit of their financial statements at the time of transition. Using a comprehensive dataset of all publicly traded Australian companies, we quantify an economy-wide increase in the mean level of audit costs of 23 percent in the year of IFRS transition. We estimate an abnormal IFRS-related increase in audit costs in excess of 8 percent, beyond the normal yearly fee increases in the pre-IFRS period. Further analysis provides evidence that small firms incur disproportionately higher IFRS-related audit fees. We then survey auditors to construct a firm-specific measure of IFRS audit complexity. Empirical findings suggest that firms with greater exposure to audit complexity exhibit greater increases in compliance costs for the transition to IFRS. Given the renewed debate about whether the Securities and Ex.
On the Determinants of SME Cash Holdings: Evidence from Spain

This work analyses the factors that might explain the level of cash holdings in a sample of 860 small and medium-sized firms from Spain during the period 1996-2001. The empirical results show that firms have a target cash level to which they attempt to converge. The level of this target is higher for firms with more growth opportunities and larger cash flows. In contrast, the target level for cash holdings falls when the use of bank debt and the presence of substitutes for cash increase. Moreover, when the interest rates in the economy increase firms reduce their cash holding. Copyright 2007 The Authors Journal compilation (c) 2007 Blackwell Publishing Ltd.
R&D and Productivity: The International Connection

Countries differ greatly in R&D spending, and these differences are particularly striking when comparing developed with developing countries. The paper examines the extent to which the benefits of R&D are concentrated in the investing countries. It is argued that significant benefits spill over to other countries in the world. The argument is supported by quantitative estimates of such cross-country effects.
Intersectional identities and dilemmas in interactions with healthcare professionals: an interpretative phenomenological analysis of British Muslim gay men

Abstract Individual interviews were conducted with six self-identified Muslim gay men living in London focusing on their experience of health service use. Transcripts were analysed using interpretative phenomenological analysis. Analysis identified two major themes: the close(d) community and self-management with healthcare professionals, detailing participants’ concerns regarding the risks of disclosing sexuality; and the authentic identity – ‘you’re either a Muslim or you’re gay, you can’t be both’ – which delineated notions of incommensurate identity. Analysis highlights the need for health practitioners to have insight into the complexity of intersectional identities, identity disclosure dynamics and the negative consequences of assumptions made, be these heteronormative or faith-related.
How Do the Impacts of Parental Divorce on Children ’ s Educational and Labor Market Outcomes Change Based on Parents ’ Socioeconomic Backgrounds ? by Leiyu ( Zoe )

One in two marriages in the United States ends in divorce. Close to 30% of children under 18 live in single-parent households. Disruption of many traditional households raises the question of how divorce affects children’s later outcomes. This paper investigates the impacts of parental divorce on children’s educational and labor market outcomes, and studies the mitigating effects associated with parents’ socioeconomic backgrounds. Using NLSY79-Child data, I find that divorce reduces children’s educational achievements, and that mother’s education and annual earnings mitigate this impact. Little evidence is found for any significant impact of divorce on children’s labor market outcomes. In general, divorce affects girls more, and parental resources also benefit girls more than boys. Leiyu (Zoe) Xie Williams College Williamstown, MA, 01267
Industry, government, and community: power and leadership in a resource constrained DMO

Purpose – The purpose of this paper is to explore a resource-constrained Destination Marketing Organization (DMO) to assess the power struggles inherent in community tourism initiatives when leadership is weakened through shrinking resources. Design/methodology/approach – Using a comparative instrumental case study approach, this paper analyses three separate studies within Experience Bedfordshire to develop a comprehensive picture of governance within a single tourism destination. Findings – The results show that privately held attractions, hospitality businesses, and transportation authorities retain control over key marketing messages. Visitor and stakeholder surveys indicate that a more sustainable form of rural development, based on natural/cultural attractions and the development of bed and breakfast and artisan small businesses is the preferred development path. Unfortunately, the increasing use of Tourism Information Centres by local residents, as opposed to tourists, has reduced support by key po.
Reducing Lissencephaly-1 levels augments mitochondrial transport and has a protective effect in adult Drosophila neurons

ABSTRACT Defective transport of mitochondria in axons is implicated in the pathogenesis of several age-associated neurodegenerative diseases. However, the regulation and function of axonal mitochondrial motility during normal ageing is poorly understood. Here, we use novel imaging procedures to characterise axonal transport of these organelles in the adult Drosophila wing nerve. During early adult life there is a boost and progressive decline in the proportion of mitochondria that are motile, which is not due to general changes in cargo transport. Experimental inhibition of the mitochondrial transport machinery specifically in adulthood accelerates the appearance of focal protein accumulations in ageing axons, which is suggestive of defects in protein homeostasis. Unexpectedly, lowering levels of Lissencephaly-1 (Lis1), a dynein motor co-factor, augments axonal mitochondrial transport in ageing wing neurons. Lis1 mutations suppress focal protein accumulations in ageing neurons, including those caused by interfering with the mitochondrial transport machinery. Our data provide new insights into the dynamics of mitochondrial motility in adult neurons in vivo, identify Lis1 as a negative regulator of transport of these organelles, and provide evidence of a link between mitochondrial movement and neuronal protein homeostasis. Summary: Novel imaging procedures in the adult Drosophila wing reveal that Lissencephaly-1 restrains mitochondrial motion and that reducing levels of this protein protects against an age-related decline in protein homeostasis.
The Italian Stock Market: Efficiency and Calendar Anomalies

After describing the various concepts of efficiency (information, valuation, full-insurance and functional) with special reference to the Italian stock market, the paper analyzes the impact of particular dates and periods of the civil year and stock exchange calendars on stock price changes to test the existence of information inefficiencies. The analysis is based on the Milan Stock Exchange's "MIB storico" stock index with reference to the period 2 January 1975 - 22 August 1989. The events tested for systematic anomalies include weekend and public holidays, the end of the calendar and stock exchange months, and the end of the year. The results obtained are in line with those found for the US market, with evidence of anomalous changes, though not all are stable over time.
Genome‐wide identification of SNPs in microRNA genes and the SNP effects on microRNA target binding and biogenesis

MicroRNAs (miRNAs) are studied as key regulators of gene expression involved in different diseases. Several single nucleotide polymorphisms (SNPs) in miRNA genes or target sites (miRNA‐related SNPs) have been proved to be associated with human diseases by affecting the miRNA‐mediated regulatory function. To systematically analyze miRNA‐related SNPs and their effects, we performed a genome‐wide scan for SNPs in human pre‐miRNAs, miRNA flanking regions, target sites, and designed a pipeline to predict the effects of them on miRNA–target interaction. As a result, we identified 48 SNPs in human miRNA seed regions and thousands of SNPs in 3′ untranslated regions with the potential to either disturb or create miRNA–target interactions. Furthermore, we experimentally confirmed seven loss‐of‐function SNPs and one gain‐of‐function SNP by luciferase assay. This is the first case of experimental validation of an SNP in an miRNA creating a novel miRNA target binding. All useful data were complied into miRNASNP, a user‐friendly free online database (http://www.bioguo.org/miRNASNP/). These data will be a useful resource for studying miRNA function, identifying disease‐associated miRNAs, and further personalized medicine. Hum Mutat 33:254–263, 2012. © 2011 Wiley Periodicals, Inc.
Did Egypt Satisfy Prerequisites for an it Regime

The purpose of this study is to answer the question "Is Egypt ready to apply an IT regime? ' The study presumed that a country is ready to apply an IT regime once the prerequisites for an IT regime are met. Comparing the current position of Egypt with some emerging market economies, the conclusions of the study are as follows: (i) the CBE is not factually independent. Although the CBE has been granted legal instrument independence, the existence of government representatives as voting members on the MPC and the coercion of the CBE to extend finance to the government are two elements sufficient to undermine the de facto independence of the CBE; (ii) inflation targets are expected to be missed under the possibility that the behavior of the CBE will be similar to the behavior of the majority of emerging market economies, i.e., adopting an IT regime whereas implicitly targeting FX rates; and (iii) the current level of knowledge about some central issues of designing an IT regime and the quality of the available data are not satisfactory to support the adoption of an IT regime. The study concludes that Egypt is still not ready to apply an IT regime.
A study of compliance with AAOIFI accounting standards by Islamic banks in Bahrain

Purpose – The purpose of this paper is to provide an extension of a previous study by the author into compliance by Islamic banks in Bahrain with accounting standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). Design/methodology/approach – A number of compliance indexes are constructed to better understand compliance by the sample banks. The use of multiple indexes addresses methodological shortcomings identified in the previous study.Findings – Compliance is found to be higher for some Islamic issues than for others. In a relative sense, compliance is found to be similar to that for the region with standards issued by the International Accounting Standards Board.Research limitations/implications – The sample is limited to Islamic financial institutions in Bahrain. This is necessitated by the lack of adaptation elsewhere. The relatively high compliance found in Bahrain suggests broader adoption would be successful and would contribute to the overall regu.
Structural and functional organization of Complex I in the mitochondrial respiratory chain

Metabolic flux control analysis of NADH oxidation in bovine heart submitochondrial particles revealed high flux control coefficients for both Complex I and Complex III, suggesting that the two enzymes are functionally associated as a single enzyme, with channelling of the common substrate, Coenzyme Q. This is in contrast with the more accepted view of a mobile diffusable Coenzyme Q pool between these enzymes. Dilution with phospholipids of a mitochondrial fraction enriched in Complexes I and III, with consequent increased theoretical distance between complexes, determines adherence to pool behavior for Coenzyme Q, but only at dilution higher than 1:5 (protein:phospholipids), whereas, at lower phospholipid content, the turnover of NADH cytochrome c reductase is higher than expected by the pool equation.
Immune Responses to Small Nuclear Ribonucleoproteins: Antigen-Dependent Distinct B Cell Epitope Spreading Patterns in Mice Immunized with Recombinant Polypeptides of Small Nuclear Ribonucleoproteins1

Complex patterns of autoantibody reactivities with the small nuclear ribonucleoproteins (snRNPs) are observed in systemic lupus erythematosus. To investigate the role of individual snRNP components in the initiation and diversification of anti-snRNP Ab responses, we immunized A/J mice with recombinant Smith D (SmD), Smith B (SmB), and A ribonucleoprotein (A-RNP) with alum as adjuvant. Sera at different time points after initial immunizations were analyzed by Western blot and immunoprecipitation assays. In SmD-immunized mice, specific Abs to A-RNP and SmB were generated by 2 mo postimmunization, in addition to the detection of cross-reactive Abs between the immunogen and other snRNPs. Whereas Abs reactive with the immunogen decreased by 5 mo, Abs capable of immunoprecipitating A-RNP and SmB increased. In SmB-immunized mice, specific Abs to A-RNP were readily detectable, in addition to cross-reactive Abs. In contrast, A-RNP-immunized mice had only cross-reactive Abs to SmB without detectable Abs to SmD. However, in these mice, specific Abs to the 70-kDa protein were generated. Abs, which precipitated the native snRNP particle, were generated in all three groups of the immunized mice. Our results show that different initiating Ags from the same multiprotein antigenic complex induce distinct patterns of epitope spreading to proteins within that complex. These data have significant implications for the mechanisms of autoantibody diversification in systemic lupus erythematosus.
Australian Evidence Regarding the Value-Relevance of Technical Information

This paper employs an unconstrained version of Ohlson's (1995) residual income valuation model to evaluate the value-relevance of technical information in Australia. Specifically, we employ the methodology of Bettman, Sault and Welch (2006) to investigate whether models that incorporate both fundamental and technical measures are superior to models that consider either fundamental or technical information in isolation. Preliminary testing confirms the positive dependence of contemporaneous price with the fundamental factors commonly employed in modelling, namely book value per share, earnings per share and consensus earnings forecasts. Supplementation of fundamental models with three technical variables sees all technical factors being significant in explaining contemporaneous share prices, consistent with US evidence provided by Bettman, Sault and Welch (2006). Overall, our results provide further evidence that augmenting fundamental valuation models with technical information yields models with greater explanatory power than those that only consider fundamental or technical information in isolation.
Calibrating a novel multi-sensor physical activity measurement system

Advancing the field of physical activity (PA) monitoring requires the development of innovative multi-sensor measurement systems that are feasible in the free-living environment. The use of novel analytical techniques to combine and process these multiple sensor signals is equally important. This paper describes a novel multi-sensor ‘integrated PA measurement system’ (IMS), the lab-based methodology used to calibrate the IMS, techniques used to predict multiple variables from the sensor signals, and proposes design changes to improve the feasibility of deploying the IMS in the free-living environment. The IMS consists of hip and wrist acceleration sensors, two piezoelectric respiration sensors on the torso, and an ultraviolet radiation sensor to obtain contextual information (indoors versus outdoors) of PA. During lab-based calibration of the IMS, data were collected on participants performing a PA routine consisting of seven different ambulatory and free-living activities while wearing a portable metabolic unit (criterion measure) and the IMS. Data analyses on the first 50 adult participants are presented. These analyses were used to determine if the IMS can be used to predict the variables of interest. Finally, physical modifications for the IMS that could enhance the feasibility of free-living use are proposed and refinement of the prediction techniques is discussed.