Miracle-dz/UniFAR-FTUs huggingface dataset:
Cultural Relevance of Western Accounting Systems to Developing Countries

It has been suggested recently that the accounting systems used in developing countries may be irrelevant to their needs because they originate in Western countries with different cultural values. The accounting literature on this point, however, is vague in its assessment of exactly what aspects of Western accounting systems fail to meet the test of relevance. Furthermore, it is not clear whether the differences between the needs of users in various countries are differences in kind or only differences in degree. This article analyses these issues by introducing technical considerations in addition to the behavioural ones usually discussed and by separating out problems of accounting measurement from problems of accounting disclosure. This distinction is used to argue that it is the specific disclosure rules of particular calculations inherent in Western accounting systems rather than the transaction cost database that are most likely to fail to satisfy the needs of users in developing countries. The effect of the importation of the French Unified Accounting System to Lebanon is examined and an amended version of the Hofstede-Gray cultural accounting framework is used to clarify the concept of cultural relevance.
Risk factors for subclinical atherosclerosis in a prospective cohort of patients with systemic lupus erythematosus

Objective: To evaluate traditional and non-traditional risk factors for subclinical atherosclerosis in systemic lupus erythematosus (SLE). Methods: A prospective cohort of 78 patients with SLE without overt atherosclerotic disease was studied. SLE clinical and laboratory parameters, disease activity and damage, treatment and traditional risk factors for atherosclerosis were evaluated. At baseline (T1) and after five years’ follow up (T2), the serum levels of anti-oxidised palmitoyl arachidonoyl phosphocholine (oxPAPC), anti-heat shock protein 65, and anti-β2-glycoprotein I antibodies and C reactive protein were tested. At T2, intima-media thickness (IMT) was measured using duplex carotid sonography. Thickened intima, plaque, mean IMT (m-IMT), and maximum IMT (M-IMT) were assessed. Results: A thickened intima was seen in 22/78 (28%) patients and plaque in 13/78 (17%). M-IMT and m-IMT were (mean (SD)) 0.77 (0.34) mm and 0.55 (0.15) mm, respectively. Patients with carotid abnormalities were significantly older, had higher blood pressure and total serum cholesterol levels, and had taken a higher prednisone cumulative dosage than those without any lesions. The carotid abnormalities were associated with renal disease and ECLAM >2 at T1, and with azathioprine treatment. In multivariate analysis, age and cumulative prednisone dose were associated with carotid abnormalities; age, hypertension, and anti-oxPAPC at T2 were correlated with higher M-IMT and m-IMT. Conclusions: In patients with SLE some non-traditional risk factors for atherosclerosis were identified, the most important of which was the cumulative prednisone dose. The role of some traditional risk factors, such as age and hypertension, was also confirmed. The predictive value of the new immunological and inflammatory markers of atherosclerosis seems to be masked by some disease related features.
EMPLOYEE DEVELOPMENT: AN EXAMINATION OF SERVICE STRATEGY IN A HIGH‐CONTACT SERVICE ENVIRONMENT

A critical component of service strategy in high‐contact environments is service encounter management. Effective service encounters are a result of the quality of employee development, including systems for work and job design, training and development, and attention to employee well being. Results of empirical analysis indicate that service strategies reflecting the dimensions of employee development drive employee outcomes such as productivity and satisfaction. Employee outcomes are significantly associated with customer satisfaction, but only some linkages to financial performance are significant. This study illustrates the importance of employee development in service strategy design for managing service encounters in high contact service environments.
Valuing Trade-Offs between Net Returns and Stewardship Practices: The Case of Soil Conservation in Saskatchewan

In this paper, a trade-off function between net returns and soil quality is developed for farmers in southwestern Saskatchewan using a Markov decision model. The results show that farmers who are concerned with soil levels or stewardship employ chem-fallow more often at lower soil moisture levels and also tend to crop more intensively to conserve soil. The major conclusion is that concern for soil quality, as documented by some researchers, does have practical significance in changing agronomic practices; but, when soil is relatively deep, it takes a fairly substantial concern about soil quality before it is possible to distinguish clearly the agricultural practices of farmers who are truly concerned with stewardship from those who are not.
Antisense Down-Regulation of 4CL Expression Alters Lignification, Tree Growth, and Saccharification Potential of Field-Grown Poplar1[W][OA]

Transgenic down-regulation of the Pt4CL1 gene family encoding 4-coumarate:coenzyme A ligase (4CL) has been reported as a means for reducing lignin content in cell walls and increasing overall growth rates, thereby improving feedstock quality for paper and bioethanol production. Using hybrid poplar (Populus tremula × Populus alba), we applied this strategy and examined field-grown transformants for both effects on wood biochemistry and tree productivity. The reductions in lignin contents obtained correlated well with 4CL RNA expression, with a sharp decrease in lignin amount being observed for RNA expression below approximately 50% of the nontransgenic control. Relatively small lignin reductions of approximately 10% were associated with reduced productivity, decreased wood syringyl/guaiacyl lignin monomer ratios, and a small increase in the level of incorporation of H-monomers (p-hydroxyphenyl) into cell walls. Transgenic events with less than approximately 50% 4CL RNA expression were characterized by patches of reddish-brown discolored wood that had approximately twice the extractive content of controls (largely complex polyphenolics). There was no evidence that substantially reduced lignin contents increased growth rates or saccharification potential. Our results suggest that the capacity for lignin reduction is limited; below a threshold, large changes in wood chemistry and plant metabolism were observed that adversely affected productivity and potential ethanol yield. They also underline the importance of field studies to obtain physiologically meaningful results and to support technology development with transgenic trees.
Demand Forecast at the Foodstuff Retail Segment: a Strategic Sustainability Tool at a Small-Sized Brazilian Company

Demand forecasting plays an increasingly relevant role within competitive and globalized marketplaces, in as much as operations planning and subsequent transition into a sustainable chain of supplies, is concerned. To this effect, the purpose of this study is to present the application of demand forecasting as a strategic sustainability tool at a Brazilian SME. Therefore, this is a descriptive, ex-post facto and cross-cut, sectional time case study, which employs qualitative and historical quantitative and direct observational data and that utilizes, as both indicators of the level of service offered to consumers and of opportunity costs the artificial neural networks model and fill-rates, for demand forecasting and response purposes. The study further established cause-effect relationships between prediction accuracy, demand responsiveness and process-resulting economic, environmental and social performances. Findings additionally concurred with both widely acknowledged sustainability concepts - NRBV (Natural-Resource-Based View) and 3BL (Triple Bottom Line) - by demonstrating that demand forecasts ensure the efficient use of resources, improvements in customer responsiveness and also mitigate supply chain stock out and overstock losses. Further to the mentioned economic benefit, demand forecasting additionally reduced the amount of waste that arises from retail product shelf-life expiration, improving the addressing of demand itself and of customer satisfaction, thus driving consequent environmental and social gains.
Flexion‐reflex of the limb, crossed extension‐reflex, and reflex stepping and standing

II. Reflex-movements accessory to the flexion-reflex: crossed extensionreflex: its reflex-figure: principles of coordination exhibited: receptive-field: rebound extension . 55 III. Flexion-reflex and its accessory reactions in decerebrate and spinal preparations compared: flexor and extensor reflexes decerebrate and decapitate: rhythm and refractory-phase in decerebrate and spinal reflexes respectively . -59
SIMPLE AND RAPID QUANTITATION OF 21 BILE ACIDS IN RAT SERUM AND LIVER BY UPLC-MS-MS: EFFECT OF HIGH FAT DIET ON GLYCINE CONJUGATES OF RAT BILE ACIDS

ABSTRACT In this report, we present a simple and rapid method for analysis of 21 kinds of bile acids and the conjugates in rat serum and liver samples by ultra-performance liquid chromatography-tandem mass spectrometry (UPLC-MS-MS) in the negative ionization mode, using cholic-2, 2, 4, 4-d4 acid as internal standard. After liquid-liguid extraction from serum and liver samples, specimens were analyzed by UPLC equipped with an Acquity TQD tandem quadrupole mass spectrometer. All of the 21 bile acids were sufficiently separated within 5 min. For most bile acids, calibration curves showed good linearities in the range of 0.25 to 5000 ng/mL for serum samples, 2.5 ng/g to 50 μg/g for liver samples. The limits of detection (LOD) were estimated to be less than 0.25 to 7.5 ng/mL in serum, less than 2.5 to 10 ng/g in liver samples. The present method was validated with respect to repeatability; the coefficient of variation (CV) values were less than 26.7% in the serum and 25.9% in the liver. In the animal study, we compared 21 bile acids in the serum and liver samples of the stroke-prone spontaneously hypertensive (SHRSP) rats fed with control (SP) diet or high-fat and high-cholesterol-containing (HFC) diet. By feeding with HFC diet, the glycine conjugates of some bile acids significantly increased and the taurine conjugate of ulsodeoxicolate (TUDC) decreased in serum and liver samples. Our results suggest that the change of bile acid profiles could be applied for the diagnosis of non-alcoholic fatty liver disease (NAFLD).
Let the “other” speak for itself: Understanding Chinese employees from their own perspectives

Purpose – China is a fast‐growing economy, and many multinational companies (MNCs) have found their ways to infiltrate that market. The competition among the MNCs has generated human resource management (HRM) problems. When formulating approaches in dealing with these problems, the expatriate management of the MNCs often “speak for” their local employees, as if the latter has no voice of its own. It is suspected that MNCs know partly what their local employees value. With such limited understanding, the former may be ineffective in managing their local staff. The purpose of this paper is to report a study that explores the HRM problems from local employees' perspectives. To understand Chinese employees, the conceptual lens, stemmed from Chinese philosophical traditions instead of that derived from western experience, is used.Design/methodology/approach – Data were collected through semi‐structured interviews with Chinese employees working in MNCs.Findings – The findings suggest that “asymmetrical understa.
Occupational Differences and the Australian Gender Wage Gap

There are conflicting findings in the literature about whether occupational differences contribute to the Australian gender wage gap. Most papers conclude that they do not, while two papers conclude that they can explain a sizeable amount of the gap. These papers use different estimation methods and levels of occupational aggregation. I show that constructing decompositions using much more disaggregated occupational categories than those used in previous Australian research yield large positive contributions of occupational differences to the gap. Differences in estimation method (particularly regarding the inclusion or otherwise of industry indicators) also affect estimates.
An Empirical Approach to Service Classification for Productivity Management Studies

This paper presents key results of a research project on the application of service dimensions and classifications, to study differences between productivity management challenges across 12 important service sectors in the UK. The research methodology was mainly empirical in nature: unlike other research in this area, appropriate service dimensions and consequent classification models were introduced only after analysing the relationship between a number of candidate dimensions and aspects of productivity management. Among the dimensions studied, Front/Back Value Added, Personnel Judgement and Product/Process Focus turned out to be suitable indicators for a range of aspects relating to productivity management in services.
Public Management: The New Zealand Model

ACKNOWLEDGEMENTS PREFACE PART I: THE REVOLUTION IN PUBLIC MANAGEMENT 1. THE NEW ZEALAND MODEL: KEY FEATURES AND CONTINUING DILEMMAS 2. THE IDEAS AND THEORIES UNDERPINNING THE NEW ZEALAND MODEL PART II: THE STRUCTURE OF NEW ZEALAND'S PUBLIC SECTOR 3. THE FRAMEWORK OF GOVERNMENT AND THE EVOLUTION OF THE PUBLIC SECTOR 4. INSTITUTIONAL DESIGN IN THE PUBLIC SECTOR PART III: MANAGEMENT AT THE CENTRE 5. SENIOR MANAGEMENT IN THE CORE PUBLIC SECTOR: CHIEF EXECUTIVES AND THE SENIOR EXECUTIVE SERVICE 6. THE ORGANIZATION AND PURCHASING OF POLICY ADVICE 7. PUBLIC MANAGEMENT IN A BICULTURAL SOCIETY PART IV: MANAGEMENT BEYOND THE CENTRE 8. THE CENTRE AND THE PERIPHERY: THE CONTINUING GAME 9. MANAGEMENT IN LOCAL GOVERNMENT PART V: HUMAN RESOURCE MANAGEMENT 10. MANAGING EMPLOYMENT RELATIONS 11. NEGOTIATING EMPLOYMENT CONTRACTS IN THE PUBLIC SECTOR 12. EQUAL EMPLOYMENT OPPORTUNITIES PART VI: FINANCIAL MANAGEMENT 13. DEPARTMENTAL MANAGEMENT OF RESOURCES 14. ACCOUNTABILITY AND THE COLLECTIVE INTEREST 15. THE ROLE OF THE AUDIT OFFICE PART VII: RESPONSIBLE MANAGEMENT 16. ETHOS AND ETHICS 17. ADMINISTRATIVE REVIEW AND REDRESS 18. CONCLUSIONS APPENDIX 1: A SUMMARY OF NEW ZEALAND'S PUBLIC SECTOR REFORMS 1984/95 APPENDIX 2: THE NEW ZEALAND PUBLIC SERVICE: STRIVING FOR EXCELLENCE IN SERVING NEW ZEALAND INDEX
Strategic Intrafirm Innovation Adoption and Diffusion

A theory of oligopolistic innovation adoption is developed in which intrafirm diffusions occur because the marginal cost of adoption is increasing in the rate of adoption. The equilibrium intrafirm diffusion curve is S-shaped or concave, as are empirically observed ones. This diffusion curve is more likely to be S-shaped the more competitive the industry, the larger the marginal cost of adoption or the pre-innovation unit cost of production, or the smaller the demand. The diffusion is longer, and so the extent of adoption at any date is lower the more competitive the industry, the larger the marginal cost of adoption or the pre-innovation unit cost of production, or the smaller the demand. A surprising result is that an increase in the unit cost reduction from the innovation has an ambiguous effect on diffusion. Obviously, a larger cost reduction allows each firm to earn a larger flow profit at every date from the same rate of adoption. However, a more subtle effect is that it also allows the firm to earn the same flow of profit with a slower rate of adoption, and so lower adoption costs. That is, the firms also have an incentive to spread out the diffusion over a longer period of time to save on adoption costs.
A STORY OF BREAKTHROUGH. THE CASE OF COMMON RAIL DEVELOPMENT

This paper investigates the development of breakthrough technological innovations by analysing the individual, organisational, and contextual forces and dynamics shaping their emergence. To this end, I use a longitudinal case study of Fiat Group's development of common rail technology for diesel injection systems. Thereby, by presenting and discussing its story and evolution, I contribute to the existing literature on innovation offering a multilevel perspective of the diverse and heterogeneous factors interaction to generate breakthroughs.
Upgrading of Gleason score on radical prostatectomy specimen compared to the pre-operative needle core biopsy: An Indian experience

Objectives: To assess the accuracy of Gleason grading/scoring on preoperative needle core biopsy (NCB) compared to the radical prostatectomy (RP) specimen. Materials and Methods: Data of NCB and RP specimens was analyzed in 193 cases. Gleason grade/scoring was done on both NCB and RP specimens. Sixteen cases were excluded for various reasons. The Gleason scores of the two sets of matched specimens were compared and also correlated with the PSA, age, and number of needle biopsy cores. The overall change was also correlated with the initial score on NCB. Results: The mean age and PSA were 63.3±2(5.27) years and 18.48±2(28.42) ng/ml, respectively. The average Gleason score increased from 5.51 ± 2(1.52) to 6.2 ± 2(1.42) (P<0.02). The primary grade increased in 57 (32.2%) cases. Overall, 97 (54.8%) cases had an increase in Gleason score. Five other cases had a change from 3 + 4 = 7 to 4 + 3 = 7. Change in Gleason score was significantly more if the score on NCB was ≤6 or number of needle cores was ≤6. Besides, 28 cases had perineural invasion, 16 had capsular invasion (pT3a), and 4 had vascular invasion on RP specimen. Conclusions: There is a significant upgrading of Gleason score on RP specimens when compared with NCB. This trend may be correlated positively with lower initial Gleason score on preoperative biopsy and the lower number of cores taken.
Minimally Invasive Plate Osteosynthesis Using a Locking Compression Plate for Distal Femoral Fractures

Purpose. To evaluate treatment outcomes of minimally invasive plate osteosynthesis (MIPO) for distal femoral fractures in 31 patients. Methods. 22 male and 9 female consecutive patients aged 21 to 65 (mean, 42) years underwent minimally invasive plate osteosynthesis using a locking compression plate (LCP) for distal femoral fractures. The causes of injury were vehicular accidents (n=24), falls (n=6), and assault (n=1). According to the AO classification, the fractures were classified as types A1 (n=10), A2 (n=7), and A3 (n=14). Most fractures were closed; 3 were Gustilo type-II fractures. Clinical and functional outcomes were assessed using the Knee Society Scores. Results. The mean operating time was 70 (range, 60–100) minutes. The mean length of hospital stay was 9 (6–14) days. The mean time to union was 3.7 (range, 2.8–4.6) months. The mean follow-up period was 18 (14–26) months. At the one-year follow-up, 29 of the patients had good or excellent outcomes. No patient had angular or rotational deformity of >10°. One osteoporotic woman with a type-A1 fracture had implant failure at 10 weeks and underwent revision surgery. Another patient with a type-A1 fracture had persistent pain on the lateral aspect of the distal thigh and underwent implant removal at 22 months. No patient developed deep infection, malunion or nonunion. Conclusion. MIPO using a LCP achieves favourable biological fixation for distal femoral fractures with few complications. Bone grafting is not needed even in cases of metaphyseal comminution. Proper patient selection and preoperative planning are essential to prevent complications.
Incidence and Prevalence of Atrial Fibrillation and Associated Mortality Among Medicare Beneficiaries: 1993–2007

Background— Atrial fibrillation (AF) is a common and costly problem among older persons. The frequency of AF increases with age, but representative national data about incidence and prevalence are limited. We examined the annual incidence, prevalence, and mortality associated with AF among older persons. Methods and Results— In a retrospective cohort study of Medicare beneficiaries 65 years and older diagnosed with AF between 1993 and 2007, we measured annual age- and sex-adjusted incidence and prevalence of AF and mortality following an AF diagnosis. Among 433 123 patients with incident AF, the mean age was 80 years, 55% were women, and 92% were white. The incidence of AF remained steady during the 14-year study period, ranging from 27.3 to 28.3 per 1000 person-years. Incidence rates were consistently higher among men and white beneficiaries. The prevalence of AF increased across the study period (mean, 5% per year) and was robust to sensitivity analyses. Among beneficiaries with incident AF in 2007, 36% had heart failure, 84% had hypertension, 30% had cerebrovascular disease, and 8% had dementia. Mortality after AF diagnosis declined slightly over time but remained high. In 2007, the age- and sex-adjusted mortality rates were 11% at 30 days and 25% at 1 year. Conclusions— Among older Medicare beneficiaries, incident AF is common and has remained relatively stable for more than a decade. Incident AF is associated with significant comorbidity and mortality; death occurs in one-quarter of beneficiaries within 1 year.
An experimental comparison of dichotomous choice contingent valuation questions and real purchase decisions

In this paper the results of an experiment comparing the dichotomous choice (DC) contingentvaluation (CV) approach with real purchase decisions for a consumer good are reported. In addition to comparing the standard DC CV approach with real decisions, we also test the hypothesis that a more conservative interpretation of the DC approach, where only absolutely sure yes responses are counted as yes responses, correctly predicts real purchase decisions. The results show that the hypothetical yes responses overestimate the real yes responses and that the hypothetical absolutely sure yes responses underestimate the real yes responses.
Nonparametric Tests for Common Values

We develop tests for the presence of common value components in bidders' valuations at symmetric first-price sealed bid auctions. These tests are fully nonparametric and require observations only of the bids submitted at each auction. The main principle of the test relies on the observation that the winner's curse is only present in common value auctions. In previous work, Guerre, Perrigne, and Vuong (1999) have devised a method for recovering particular functionals of bidders' latent signals in nonparametric fashion from data on bids. We build on this by noting that, under the common value hypothesis, the distribution of these functionals in strictly increasing (in a first-order stochastic dominance sense) in the number of bidders, whereas under the private value hypothesis these distributions should be identical across all numbers of bidders. This forms the basis of the tests that we propose. We develop the asymptotic distribution theory for our tests, and evaluate their performance in a variety of Monte Carlo experiments. We illustrate their use in a case study of the United States Forest Service (USFS) timber auctions.
Retirement Expectations in the Netherlands

We analyze expectations of the Dutch population of ages 25 and older concerning the future generosity of Dutch state and occupational pensions, the two main pillars of the Dutch pension system. Since the summer of 2006, monthly survey data were collected on the expectations of Dutch households concerning purchasing power of occupational pensions, eligibility and purchasing power of old age social security benefits, and the average retirement age ten or twenty years from now. We investigate how these expectations have changed over time and how they vary with socio-economic characteristics. Exploiting the fact that our data also cover 2008 and the first half of 2009, we also analyze the effect of the recent financial and economic crisis. We find significant differences in expectations of different socio-economic groups, mainly suggesting that groups who are probably better informed were also more pessimistic.