Miracle-dz/UniFAR-FTUs huggingface dataset:
The Power of Empty Promises

In authoritarian regimes, seemingly liberal reforms are often poorly implemented in practice. However, this study argues that even weak quasi-democratic institutions can offer resources to political activists. Formal institutions of participation offer politically anodyne frames for activism, allowing activists to distance themselves from political taboos. Weak institutions also allow activists to engineer institutional failures that in turn fuel legal and media-based campaigns. Evidence comes from the effects of China’s 2008 Open Government Information reform. A national field audit finds that local governments satisfy just 14% of citizen requests for basic information. Yet case studies show how Chinese activists exploited the same institution to extract concessions from government agencies and pursue policy change in disparate issue areas. These findings highlight the importance of looking beyond policy implementation to understand the effects of authoritarian institutions on political accountability.
Effects of Decomposition and Categorization on Fraud-Risk Assessments

SUMMARY: This study examines two issues related to the decomposition of fraud-risk assessments. First, it investigates whether there is a significant difference in the fraud-risk assessment of auditors who decompose the fraud judgment from that of auditors who merely categorize fraud-risk factors. Second, it examines whether the perceived need to modify the audit plan and the extent of testing in response to the fraud-risk assessment is significantly influenced by the decomposition of the fraud judgment. In an experiment with 60 audit managers, auditors who decomposed fraud-risk judgments have significantly different fraud-risk assessments than those of auditors who simply categorized fraud cues. When management's attitude cues are indicative of a low fraud risk, decomposition auditors are significantly more sensitive to changes in incentive and opportunity cues than categorization auditors. Finally, auditors who decompose fraud-risk assessments perceive a significantly higher need to revise audit plans a.
Argentina - Income support policies towards the bicentennial

Argentina approaches its bicentennial as an independent republic; it has a window of opportunity in social protection policy. Following the most serious economic crisis in its history during 2001-02, the country mobilized an unprecedented effort to provide income support to the population in need. Now, as growth has returned and social indicators have recovered to pre-crisis levels, there is an opening to move from emergency income support programs to a more comprehensive, long-term, and sustainable strategy for social protection. The emergency response was effective, as it helped the country to overcome the worst of the crisis. The centerpiece of the strategy, plan Jefes y Jefas, provided benefits to nearly two million households during a period when poverty affected more than half the population and unemployment reached record levels. The number of beneficiaries slowly declined beginning in 2003, and was at nearly one-third of its maximum value by early 2008. This reduction was achieved by the reentry of beneficiaries into the formal labor market, the loss of eligibility, and the shift of beneficiaries to familias and seguro de capacitacion y empleo (Seguro), the successor programs to Jefes. Now that the crisis has passed, the policy debate has shifted toward the future of social protection over the longer term. The improvement in overall economic conditions since 2003 has resulted in a decline in unemployment, poverty, and inequality, and a recovery of formal employment and real salaries to pre-crisis levels. These positive trends have generated opportunities to consider longer-term and structural issues, including a debate over the future of whether this new type of noncontributory social policies, based on income transfers to households and individuals, should continue.
The Budget and Trade Deficits Aren't Really Twins

Although the link between the U.S. budget deficit and trade deficit in the 1980s was so clear that the two were popularly labeled the twin deficits, it is wrong to generalize from the American experience of the 1980s to the conclusion that budget deficits and trade deficits are two sides of the same coin. An increased budget deficit (or other reduction in national saving) must reduce either private investment or net exports but the division between them depends on certain key parameters and on changes in the external environment. Although more than 90 percent of the savings decline in the United States in the first half of the 19805 was offset by an increase in the international deficit and the associated capital inflow, this was not an inevitable result. Without the powerful incentives for business investment in the 1981 tax legislation, there might have been less investment and a smaller increase in the trade deficit. The response to a reduction in national saving is not likely to be the same in the long run as in the short run. In my earlier studies with Charles Horioka and Phillipe Baccheua I found that sustained differences in saving rates among developed countries lead to similar differences in investment rates. This paper updates the earlier analyses to the decade of the 19805 and shows that among the G-7 countries the decade-average savings retention coefficient was 0.73. implying that nearly three-fourths of each additional dollar that was saved in a country remained in that country. The United States now appears to be moving from the "short run" in which the capital inflow offsets a decline in national saving to the "long run" in which lower domestic saving reduces domestic investment. Although national saving in 1990 was an even smaller fraction of GNP than in 1986 (because of the decline in private saving), the capital inflow fell from a peak of 3.5 percent of GNP in 1987 to 1.7 percent of GNP in 1990. As a result, net private domestic investment was reduced to only about 3 percent of GNP in 1990.
Identifying drivers for adoption intention in RFID service

Due to the rapid growth of wireless networks and mobile technologies, Radio Frequency Identification (RFID) has become a practical and intelligent device in our daily life. This research investigated the degree of satisfaction and the usage intention of RFID users. The results indicate the aesthetic experience appears to have the strongest significant total effect on usage intentions. The empirical results show the different perspectives in prior researches where users are willing to adopt a new technology based on their internal cognitive value and not only because the product is useful or easy-to-use.
Behavioral Anatomy of the Financial Crisis

In view of the challenges facing the neoclassical paradigm of economy, behavioral finance which offers an alternative way of looking at the processes taking place in capital markets is growing in importance. By referring to psychology and pointing out the imperfections of a human mind, it reveals mistakes committed by both individual and professional investors. In the 2008 financial crisis, behavioral inclinations affected not only the investors but also market-supporting entities and regulatory institutions. This article presents a brief macroeconomic background and then focuses on the behavioral aspects of the recent market turbulence. The findings of the paper may help avoid psychological traps associated with investing and are important for both investors and regulatory institutions responsible for securing the stability of financial systems.
Bureaucratic Capacity and Bureaucratic Discretion

This article assesses whether the managerial capacity of agencies influences the volume of policy authority that lawmakers delegate. Examining a sample of agencies whose managerial capacities were assessed along the same criteria, and allowing for the comparison of performance across agencies, we observe that poorly performing agencies are more likely to lose policy authority. Our findings suggest that lawmakers promote effective policymaking by giving agencies the incentive to perform well and that models of discretion that do not account for performance underestimate the effect of another factor—policy conflict between the legislative and executive branches—on how much discretion agencies receive.
THE EFFECT OF A CARBOHYDRATE AND PROTEIN SUPPLEMENT ON RESISTANCE EXERCISE PERFORMANCE,HORMONAL RESPONSE, AND MUSCLE DAMAGE

The purpose of this study was to determine whether resistance exercise performance and postexercise muscle damage were altered when consuming a carbohydrate and protein beverage (CHO-PRO; 6.2% and 1.5% concentrations). Thirty-four male subjects (age: 21.5 ± 1.7 years; height: 177.3 ± 1.1 cm; weight: 77.2 ± 2.2 kg) completed 3 sets of 8 repetitions at their 8 repetition maximum to volitional fatigue. The exercise order consisted of the high pull, leg curl, standing overhead press, leg extension, lat pull-down, leg press, and bench press. In a double-blind, posttest-only control group design, subjects consumed 355 ml of either CHO-PRO or placebo (electrolyte and artificial sweetener beverage) 30 minutes prior to exercise, 177 ml immediately prior to exercise, 177 ml halfway through the exercise bout, and 355 ml immediately following the exercise bout. There were no significant differences between groups relative to exercise performance. Cortisol was significantly elevated in the placebo group compared to the CHO-PRO group at 24 hours postexercise. Insulin was significantly elevated immediately pre-exercise, after the fourth lift, immediately postexercise, 1 hour, and 6 hours postexercise in CHO-PRO compared to the placebo group. Myoglobin levels in the placebo group approached significance halfway through the exercise bout and at 1 hour postexercise (p = 0.06 and 0.07, respectively) and were significantly elevated at 6 hours postexercise compared to the CHO-PRO group. Creatine kinase levels were significantly elevated in the placebo group at 24 hours postexercise compared to the CHO-PRO group. The CHO-PRO supplement did not improve performance during a resistance exercise bout, but appeared to reduce muscle damage, as evidenced by the responses of both myoglobin and creatine kinase. These results suggest the use of a CHO-PRO supplement during resistance training to reduce muscle damage and soreness.
Childbirth Education for Parents Experiencing Pregnancy after Perinatal Loss

Expectant parents who have experienced previous perinatal loss have special concerns, which can be partially addressed by modifying prepared childbirth education courses. This article presents a review of current literature, highlighting the unique needs of expectant parents who have experienced previous pregnancy loss. Modifications to traditional childbirth education courses are suggested, which include addressing parents’ grief, managing anxiety, and facilitating communication with health-care providers and others.
The Impact of Human Resource Practices and Compensation Design on Performance: An Analysis of Family‐Owned SMEs

A sample of 168 family‐owned fast growth small and medium enterprises (SMEs) was used to empirically examine the consequences of five human resource practices on sales growth performance. The results suggest that training and development, recruitment package, maintaining morale, use of performance appraisals, and competitive compensation were more important for high sales‐growth performing firms than for low sales‐growth performing firms. In addition, we examined the use of incentive compensation in the form of cash, noncash, and benefits and perks for four different levels of employees in family‐owned SMEs. The findings suggest that high sales‐growth performing firms used more cash incentive compensation at every level in the organization.
CONTRACTUAL FORM, RETAIL PRICE, AND ASSET CHARACTERISTICS IN GASOLINE RETAILING.

Predictions from a principal-agent analysis of the manufacturer-retailer relationship are tested using microdata on contractual form, retail outlet characteristics, and retail prices for gasoline stations in eastern Massachusetts. The empirical results are consistent with upstream firms choosing contracts with strong incentives but less direct control when outlet characteristics make unobservable effort by downstream agents important. Manufacturers trade off incentive power for more direct control when observable effort is relatively more important. There is some evidence that the retail prices of some gasoline products are lower when the upstream firm is allowed to control the retail price directly.
The increasing complexity of the internationally mobile professional

Purpose – The purpose of this paper is to develop a research agenda and raise practical issues relating to the increasing complexity of the internationally mobile professional.Design/methodology/approach – The paper considers the developing issues in the use of alternative forms of international assignment (short‐term, commuter, flexpatriate) and the existence of the independent internationally mobile professional and raises questions for research and practice.Findings – The paper suggests that alternative forms of international assignment and assignee are under‐ researched. Additionally, the large number of independently mobile professionals in the global economy need to be further researched, while organizations should recruit for international assignments from the external as well as internal labour markets when circumstances allow.Originality/value – The paper raises under‐researched questions in the study of international assignments and suggests more strategic approaches to the practice of managing .
Effect of the hardener to epoxy monomer ratio on the water absorption behavior of the DGEBA/TETA epoxy system

The water absorption behavior of the DGEBA/TETA epoxy system was evaluated as a function of the epoxy monomer to amine hardener ratio. Weight gain versus immersion time curves were obtained and the experimental points were fitted using Fickian and Non-Fickian diffusion models. The results obtained showed that for all epoxy monomer to hardener ratios analyzed water diffusion followed non-Fickian behavior. It was possible to correlate the water absorption behavior to the macromolecular structure developed when the epoxy/ hardener ratio was varied. All epoxy/hardener ratios present a two-phase macromolecular structure, composed of regions with high crosslink density and regions with lower crosslinking. Epoxy rich systems have a more open macromolecular structure with a lower fraction of the dense phase than the amine rich systems, which present a more compact two-phase structure.
Role of Practical Experience: Perception Among Hong Kong Accounting Faculty

This study examines accounting academics' perceptions of practical experience. Although such experience is perceived as important for student learning and school image, it is not a relevant factor in hiring, tenure and promotion decisions in their schools. As a result, even though faculty would like to gain/refresh their practical experience, they do not find much opportunity provided by their schools. In addition, faculty members, especially those who have not obtained tenure status, find it more important to have publications in order to succeed. Consequently, they find no incentive to gain such experience.
Gene mutations of K-ras in gallbladder mucosae and gallbladder carcinoma with an anomalous junction of the pancreaticobiliary duct

ObjectiveIn this study, we examined the mutational spectrum of K-ras in cases of gallbladder and gallbladder carcinoma with an anomalous junction of the pancreaticobiliary duct (AJPBD). MethodsWe examined 35 gallbladders with AJPBD (20 with hyperplasia, 15 with carcinoma) and 38 gallbladders without AJPBD (four normal gallbladders, four with hyperplasia, six with adenoma, 24 with carcinoma). Polymerase chain reaction single-strand conformation polymorphism (PCR-SSCP) and direct sequencing were performed to detect mutations in codon 12 or 13 of K-ras.ResultsIn the cases with AJPBD, the prevalences of K-ras mutation were 15% (3/20) in hyperplasia, 60% (6/10) in stage I carcinoma, and 100% (5/5) in stage II–IV carcinoma. In the cases without AJPBD, the prevalences of K-ras mutation were 0% (0/4) in normal gallbladder, 0% (0/4) in hyperplasia, 17% (1/6) in adenoma, 7% (1/16) in stage I carcinoma, and 38% (3/8) in stage II–IV carcinoma. Prevalences of K-ras mutation in hyperplasia and carcinoma with AJPBD were greater than those without AJPBD (p < 0.05). The point mutation of GGT to GAT in codon 12 was frequently observed in the cases with AJPBD.ConclusionsThese results suggest that the specific K-ras mutation in codon 12 (GGT to GAT) may contribute to the early stage of carcinogenesis in the gallbladder with AJPBD.
Adolescence in China and Japan: Adapting to a changing environment.

There is probably no group about which stereotypes are stronger than those concerning children and youth in Japan and China. Part of this situation can be attributed to the eagerness with which the media have presented the most dramatic examples they can find rather than attempting to provide an objective, rounded picture of the adolescent years in these countries. The image of Japanese or Chinese teenagers as conforming to and being controlled by society, as being devoted to their studies at the cost of participating in other activities, and as being prone to suicide and psychological problems as a result of their devotion to their studies is obsolete and probably never was an accurate portrayal of these teenagers' lives. We attempt in this chapter to present research findings that dispel such myths and that are helpful in interpreting the rapid developments taking place in these 2 countries. In particular, we focus on how recent societal and economic changes have affected the lives of youth in China and Japan. To accomplish our goal, we cover a wide array of topics, from adolescents' changing relations with their families to their assumption of a role in the civic life of their country. Background We chose to focus our discussion on these 2 countries despite the fact that there is vastly more information available about Japan than there is about China.
The Time-Series Behavior of House Prices: A Transatlantic Divide?

Abstract At first sight, data on real house prices in the U.S.A. and the U.K. appear to suggest that behavior has differed over time in the two countries at both the national and subnational levels. Furthermore, empirical estimates of the main house price elasticities in the literature appear to differ. In this paper, we ask whether the differences are really as great as previous work suggests. We argue that, by adopting a common methodological framework, the same theory can explain behavior in both countries. Also, there are important similarities in subnational house price trends that are not immediately evident from inspection of the data.
The spread of development around Kuala Lumpur: A methodology for an exploratory test of some assumptions of the growth-pole model

Robinson G and Kamal B. Salih (1971) The spread of development around Kuala Lumpur: A methodology for an exploratory test of some assumptions of the growth-pole model, Reg. Studies 5, 303–314. A development surface is visualized for a sector of the growth-space of Kuala Lumpur. Its nature is discussed and a trend-surface model postulated as a test of the form of surface expected from the operation of growth-pole processes. A set of hypothetical development levels is generated for 80 villages and simple trend-surfaces of polynomial form are fitted. From this it is shown how analysis could proceed and how regional and local spatial components might be interpreted when development levels are seen as the products of interaction between the forces producing backwash and spread effects. It is argued that where low-order trends and their deviations, postulated on a priori grounds, reasonably describe the distribution of development levels, the operation of growth-pole processes at the regional scale can be confi.
Secure lightweight ECC-based protocol for multi-agent IoT systems

The rapid increase of connected devices and the major advances in information and communication technologies have led to great emergence in the Internet of Things (IoT). IoT devices require software adaptation as they are in continuous transition. Multi-agent based solutions offer adaptable composition for IoT systems. Mobile agents can also be used to enable interoperability and global intelligence with smart objects in the Internet of Things. The use of agents carrying personal data and the rapid increasing number of connected IoT devices require the use of security protocols to secure the user data. Elliptic Curve Cryptography (ECC) Algorithm has emerged as an attractive and efficient public-key cryptosystem. We recommend the use of ECC in the proposed Broadcast based Secure Mobile Agent Protocol (BROSMAP) which is one of the most secure protocols that provides confidentiality, authentication, authorization, accountability, integrity and non-repudiation. We provide a methodology to improve BROSMAP to fulfill the needs of Multi-agent based IoT Systems in general. The new BROSMAP performs better than its predecessor and provides the same security requirements. We have formally verified ECC-BROSMAP using Scyther and compared it with BROSMAP in terms of execution time and computational cost. The effect of varying the key size on BROSMAP is also presented. A new ECC-based BROSMAP takes half the time of Rivest-Shamir-Adleman (RSA) 2048 BROSMAP and 4 times better than its equivalent RSA 3072 version. The computational cost was found in favor of ECC-BROSMAP which is more efficient by a factor of 561 as compared to the RSA-BROSMAP.
The FX exposure puzzle: insights from SEC disclosures

Purpose - Using firm-specific SEC currency risk disclosures, this paper aims to provide insight into the puzzling absence of significant returns-based foreign exchange exposure (FXE). Such a hand gathered disclosure data identify the bilateral exchange rate to which the firm is most vulnerable (BRV) and the firm's FX hedge techniques. Design/methodology/approach - The BRV-based estimates of FXE are compared to the FXE estimates using the broad trade-weighted index (TWI) data that are prevalent in prior research. Multivariate regression and sample partitioning by level of value and size premiums are used to analyze these alternative FXE estimates. Findings - The univariate results reveal a higher percentage of firms with significant BRV-estimated FXE compared to TWI-estimated FXE. Multivariate tests indicate a negative relation between firm-specific financial hedging and BRV-estimated FXE (but not TWI-estimated FXE), controlling for firm-specific non-financial/operational hedging, size and industry effects. Moreover, firms in the first and fifth quintiles for measures of value/growth and size have higher levels of FXE. Practical implications - Using SEC currency risk disclosures improves the analysis of firm-specific FXE, allowing investors to better estimate risk and cost of capital. Originality/value - The paper helps resolve the FX exposure puzzle using a unique dataset of firm-specific currency risk disclosures. The improved estimates of FXE provide a more detailed risk profile of multinational firms.