Miracle-dz/UniFAR-FTUs huggingface dataset:
The Effect of IFRS Adoption on Financial Reporting Pedagogy in South Africa

ABSTRACT: South Africa has for many years been involved in and supported the work of the International Accounting Standards Board (IASB) (formerly the International Accounting Standards Committee [IASC]). Accordingly, South Africa was an early adopter of International Financial Reporting Standards (IFRS). This paper highlights two significant effects that the adoption of IFRS has had on accounting education in South Africa. First, both “English” and “Afrikaans” universities have faced, to varying degrees, the challenge of shifting from rule-based pedagogy to framework-based teaching of financial reporting. Second, the Afrikaans universities' primary source of reference for their financial reporting students, namely the financial reporting standards, is no longer available in Afrikaans and as a result introduces the risks and complexities associated with the translation from English into Afrikaans.
Role of Naturally Occurring Basic Amino Acid Substitutions in the Human Immunodeficiency Virus Type 1 Subtype E Envelope V3 Loop on Viral Coreceptor Usage and Cell Tropism

ABSTRACT To assess the role of naturally occurring basic amino acid substitutions in the V3 loop of human immunodeficiency virus type 1 (HIV-1) subtype E on viral coreceptor usage and cell tropism, we have constructed a panel of chimeric viruses with mutant V3 loops of HIV-1 subtype E in the genetic background of HIV-1LAI. The arginine substitutions naturally occurring at positions 8, 11, and 18 of the V3 loop in an HIV-1 subtype E X4 strain were systematically introduced into that of an R5 strain to generate a series of V3 loop mutant chimera. These chimeric viruses were employed in virus infectivity assays using HOS-CD4 cells expressing either CCR5 or CXCR4, peripheral blood mononuclear cells, T-cell lines, or macrophages. The arginine substitution at position 11 of the V3 loop uniformly caused the loss of infectivity in HOS-CD4-CCR5 cells, indicating that position 11 is critical for utilization of CCR5. CXCR4 usage was conferred by a minimum of two arginine substitutions, regardless of combination, whereas arginine substitutions at position 8 and 11 were required for T-cell line tropism. Nonetheless, macrophage tropism was not conferred by the V3 loop of subtype E R5 strain per se. We found that the specific combinations of amino acid changes in HIV-1 subtype E env V3 loop are critical for determining viral coreceptor usage and cell tropism. However, the ability to infect HOS-CD4 cells through either CXCR4 or CCR5 is not necessarily correlated with T-cell or macrophage tropism, suggesting that cellular tropism is not dictated solely by viral coreceptor utilization.
Changing discourses of academic development at a South African technikon 1991 to 2002

This article considers the discourses used by students, mainstream lecturers and academic development lecturers in their evaluations of language interventions at Technikon Natal from 1991 to 2002. The discourses under scrutiny are those of academic literacy: the beliefs, attitudes, values and norms necessary for Aepistemological access to higher education@ (Morrow 1993:3). The broadening understanding of Academic Literacy as a social practice has resulted in the questioning of add-on language courses aimed at improving mechanical skills B particularly where such courses are taught in isolation of the mainstream programme. This has particular relevance to the planned increase in the number of Foundation programmes to be offered. South African Journal of Higher Education Vol.17(2) 2003: 60-67
With Strings Attached? Improving the Administration of Central State Financed Investment Projects in the PRC

Abstract This article takes a new look at the institutional core of China's economic planning—the State Development and Planning Commission (SDPC, 1998–2003)—focusing on its role in approving and fundraising for major capital investment projects. The primary objective of this inquiry is to identify changes in the network structure and procedures of inter-agency relations and central planners’ interactions with national legislators, which have produced a diversity of ‘organizational microclimates’ that shape the coherence of the national economic bureaucracy and central–local fiscal relations. Based on interviews of high-level officials and case studies of investment projects in energy, information technology, and transport sectors, it is argued that administrative reforms aiming to improve SDPC's regulatory capacity have been predicated on a concerted effort by key agencies and ministries under the State Council to reduce the window of opportunity for local and industrial interests to politicize capital allocation decisions. This finding suggests caution in interpreting contemporary China through the comparative lenses of a developmental state, a regulatory state, or a fiscal federalist system.
Stress analysis of unilateral cleft palate using a three dimensional finite element model of pediatric subject -specific maxilla

For children with cleft palate, oral function is impaired. The hypothesis is that the stress and strain distribution within the affected maxilla with a cleft during functional tasks such as biting and chewing is abnormal and can significantly affect bone development in the growing child. To test this hypothesis, a three-dimensional finite element model of a pediatric subject-specific maxilla with and without unilateral cleft palate was established based upon pediatric subject-specific bony geometry. The stress and strain distribution of the maxillary alveolar region subjected to typical functional loads was analyzed. The preliminary results revealed that both Von Mises stress and maximum principle stress as well as principle strain distribution were unevenly distributed between the hemi-maxillae.
Morphology of the first instar of Calliphora vicina, Phormia regina and Lucilia illustris (Diptera, Calliphoridae)

Abstract Scanning electron microscopy documentation of first instar Calliphora vicina Robineau‐Desvoidy, Phormia regina (Meigen) and Lucilia illustris (Meigen) (Diptera: Calliphoridae) is presented for the first time, and the following morphological structures are documented: pseudocephalon; antenna; maxillary palpus; facial mask; labial lobe; thoracic and abdominal spinulation; spiracular field; posterior spiracles, and anal pad. Light microscopy documentation and illustrations are provided for the cephaloskeleton in lateral and ventral views. New diagnostic features are revealed in the configuration of the facial mask, cephaloskeleton and posterior spiracles. The first instar morphology of C. vicina, Ph. regina and L. illustris is discussed in the light of existing knowledge about early instars of blowflies.
The Distribution Of Benefits Resulting From Biotechnology Adoption

The purposes of this study are two-fold: (1) to estimate the size of total benefits arising from the adoption of agricultural biotechnology, and (2) to measure the distribution of total benefits among key stakeholders along the production and marketing chain, including U.S. farmers, gene developers, germplasm suppliers, U.S. consumers, and the producers and consumers in the rest of the world. This study focuses on the benefits that resulted from the adoption of herbicide-tolerant soybeans as well as insect-resistant (Bt) and herbicide-tolerant cotton in 1997. In this analysis, various data sources are examined for measuring the farm-level effects of adopting biotechnology and the resulting benefit estimates are compared. The size and distribution of the benefits arising from the adoption of biotech crops vary significantly, depending on the farm-level effects obtained from the various data sources and the supply and demand elasticity assumptions for the domestic and world markets. Estimates of the benefits derived from farm-level impacts that isolate the effects biotechnology appear to be the most plauible. This study does not lend support to the popular belief that U.S. farmers received at least one-half, or as much as two-thirds, of the total benefits realized from the adoption of biotechnology. In contrast, the results of this study indicate that in 1997, U.S. farmers realized considerably less than half of the total benefits. The bulk of the benefits appear to have gone to the gene supplier, seed companies, U.S. consumers, and the rest of the world.
Expression of Mn‐SOD, iNOS and eNOS mRNAs in Osteoblasts from the Maxilla of Osteopetrotic Mice

Active oxygens and free radicals are involved in the metabolism and clinical conditions of tissues; however, little is known about the localisation and expression levels of associated enzymes. The expressions of active oxygens, free radicals and associated enzymes are reported to be site‐specific; therefore, the expression states of free radical enzymes differ between sites, even within the same cell. In particular, there has been no report concerning the catabolic enzymes of active oxygens in osteoblasts of the maxilla, other than normal osteoblasts that were weakly positive by immunohistochemical staining. We conducted this study to elucidate the relationship between osteodystrophy and radical‐associated enzymes by investigating mRNAs of enzymes associated with active oxygens and free radicals using osteoblasts from the maxilla of normal and osteopetrotic model (op/op) mice. In op/op mouse maxilla osteoblasts, mRNAs of Mn‐SOD, i‐NOS and e‐NOS were strongly positive. Mn‐SOD and iNOS enzymes were considered to be highly expressed in osteoblasts of the narrowed medullary cavity of this bone.
Use of Dipeptidyl Peptidase-4 Inhibitors for the Treatment of Patients with Type 2 Diabetes Mellitus and Chronic Kidney Disease

Abstract Choices of antidiabetic agents for patients with type 2 diabetes mellitus (T2DM) and chronic kidney disease (CKD) are limited. Available data suggest that the use of dipeptidyl peptidase–4 (DPP–4) inhibitors may be safe in patients at various stages of renal insufficiency. However, except for linagliptin, dosage adjustment is necessary. The efficacy of DPP–4 inhibitors in patients with renal insufficiency is generally similar to that of the general population with T2DM, with reductions in mean glycated hemoglobin (HbA1c) levels of 0.7% to 1.0% compared with baseline, and 0.4% to 0.7% compared with placebo. The frequency of moderate hypoglycemia is 21% to 80% higher with DPP–4 inhibitors compared with placebo, but the frequency of severe hypoglycemia is similar to that with placebo. The use of DPP–4 inhibitors in patients with renal insufficiency is associated with a slight weight loss of < 1 kg. Dipeptidyl peptidase–4 inhibitors may be used as monotherapy in patients with CKD and HbA1c levels < 8.5% as an alternative to insulin, glipizide, or pioglitazone. They can also be used as add–on therapy to glipizide and/or pioglitazone in patients with HbA1c levels < 9%, but studies are needed to evaluate these combinations in patients with renal insufficiency. Long–term and large–scale clinical trials are underway to better determine the safety and efficacy of DPP–4 inhibitors in patients with T2DM with and without CKD.
Quantitation of Porcine Cytomegalovirus in Pig Tissues by PCR

ABSTRACT A quantitative-competitive PCR for the quantification of porcine cytomegalovirus (PCMV) was developed. The virus was detected in a variety of pig organs (including potential xenotransplant donations), with viral loads ranging from <10 to 97 genome copies/μg of DNA. This assay will have significant utility for studying the activation and replication of PCMV and in swine models for allo- and xenotransplantation.
Diversion From Youth Courts in Five Asia Pacific Jurisdictions

Since the 1970s, there has been a trend to move away from punitive and retributive approaches to reintegrative practices. This article provides an account of how young offenders in five Asia Pacific jurisdictions are diverted from being prosecuted in the youth courts and of to where they are diverted. The five cases demonstrate that diversionary measures in the Australasian jurisdictions tend to be more restorative in their practices than are those in Chinese-dominated jurisdictions, which adopt welfare responses. It is concluded that although there is some progress in the areas of decarceration and delegalization, the diversion goals of decategorization and deprofessionalization in Chinese-dominated jurisdictions have yet to be achieved. Such diversionary strategies carry the risk that many more young people committing minor offences may be subject to more intrusive measures and disguised social control in the name of diversion, welfare, or the prevention of future offending.
EXTERNAL USERS OF FINANCIAL REPORTS IN LESS DEVELOPED COUNTRIES: THE CASE OF JORDAN☆☆☆

This article reports a study of the way in which users of external financial reports view those reports in a less developed country with a moderately sophisticated capital market. Most users consider that they make at least moderate use of corporate annual reports. What different user groups say about the extent to which they use reports is examined together with what they say about the number of reports read and the time spent reading them; there is some apparent inconsistency. The patter of usage of the individual report sections is broadly consistent with that in developed countries except that greater attention is given to auditors' reports. Users complained of lack of comparability and consistency between different companies within a single industry and about lack of reliability. By comparison with developed countries, users relied more heavily on information obtained from the company, either from the annual report or via other channels. All these findings may reflect the financial reporting environment to be found in a less developed country. Users do not perceive themselves to suffer from significant difficulty in understanding financial information.
The Relationship between 25 (OH) D Levels (Vitamin D) and Bone Mineral Density (BMD) in a Saudi Population in a Community-Based Setting

Background Vitamin D deficiency has been linked to an increased risk of osteoporosis. Vitamin D deficiency has reached high levels in the Saudi population, but there is conflicting evidence both in the Saudi population, and worldwide, regarding the existence of a correlation between these low vitamin D levels and reduced BMD (bone mineral density), or osteoporosis. Objective The objective of this study was primarily to determine whether there was a correlation between vitamin D deficiency and osteoporosis in the Saudi population. We aimed to investigate whether the high levels of vitamin D deficiency and insufficiency would translate to higher prevalence of osteoporosis, and whether there is a correlation between vitamin D levels and bone mineral density. Materials and methods This was a community based cross sectional study conducted in the Family Medicine Clinics at King Faisal Specialist Hospital and Research Centre in Riyadh, Saudi Arabia. Electronic records of 1723 patients were reviewed. Laboratory and radiology results were collected, including vitamin D levels, calcium levels, and bone mineral density scan results. Results Among the whole population, 61.5% had moderate to severe vitamin D deficiency with levels less than 50nmol/L. 9.1% of the population had osteoporosis, and 38.6% had osteopenia. Among the whole population, there was no significant correlation between spine or total femoral BMD and serum 25(OH) D. Conclusion Vitamin D deficiency is prevalent in the Saudi population. However, no correlation has been found between vitamin D deficiency and reduced bone mineral density in any age group, in males or females, Saudis or Non-Saudis, in our population in Riyadh, Saudi Arabia.
What Influences Trader Choice of Electronic Versus Intermediated Execution?

We examine the determinants of US equity trader choice of electronic versus intermediated execution. While traders exhibit a strong overall preference for automation, when the market is less liquid at order submission time, traders seek market maker automated and human order‐matching services more often. Traders' overall tendency to choose intermediaries is highly correlated with their demand for liquidity. Market maker participation rates are higher for more active and larger size traders. Traders who choose intermediaries more often trade more stocks, execute orders quicker, price orders more aggressively, and disperse their trading over longer periods of time. Although US stock intermediaries continue to lose market share, our results highlight the important role these firms can play in an increasingly automated, electronically driven marketplace.
PENGARUH JUMLAH UANG BEREDAR (M2), TINGKAT SUKU BUNGA SBI, IMPOR, DAN CADANGAN DEVISA TERHADAP NILAI TUKAR RUPIAH / DOLAR AMERIKA TAHUN 2001 - 2013

Nilai tukar merupakan salah satu indikator penting ekonomi. Menguatkan kurs mengambang Indonesia penuh dalam mengambang bebas, dimana perubahan nilai tukar dipengaruhi oleh penawaran dan permintaan. Pergerakan nilai tukar di Indonesia mengalami fluktuasi yang disebabkan oleh berbagai faktor baik internal maupun eksternal. Ini pergerakan nilai tukar akan berdampak pada perekonomian sehingga melakukan penelitian untuk menganalisis faktor-faktor yang mempengaruhi pergerakan nilai tukar jumlah uang beredar, suku bunga SBI, impor, dan cadangan devisa. Tujuan dari penelitian ini adalah untuk mengetahui apakah ada setiap jumlah uang yang beredar, suku bunga SBI, impor, dan cadangan devisa bersama-sama atau sebagian mempengaruhi nilai tukar rupiah dolar / US pada tahun 2001 hingga 2013. Data digunakan berasal dari waktu seres SEKI (Statistik Ekonomi Keuangan Indonesia) dari Bank Indonesia. Model yang digunakan dalam penelitian menggunakan Error Correction Model (ECM). Hasil penelitian menunjukkan bahwa: (1) data stasioner pertama perbedaan (2) data yang digunakan kointegration bahwa ada parameter koneksi jangka panjang (3) nilai koefisien ECT signifikan pada α = 5% adalah 0,409 model makna menggunakan berlaku. Dan Kesimpulan tersebut adalah sebagai berikut (1) variabel yang digunakan dalam penelitian ini dalam jangka pendek dampak adalah tingkat suku bunga SBI dan cadangan devisa (2) dari variabel lama digunakan berpengaruh signifikan terhadap dolar / nilai tukar rupiah AS 2001 2013. The exchange rate is one of important indicators the economy. Indonesian braced floating exchange rates full in free floating, where changes in exchange rates effected by supply and demand. The movement of the exchange rate in Indonesia is experiencing fluctuations that are caused by a variety of factors both internal and external. This exchange rate movements would have an impact on the economy so do research to analyze the factors that influence the movement of the exchange rate of the money supply, the interest rate of SBI, imports, and foreign exchange reserves. The purpose of this research is to know is there any amount of money in circulation, the interest rate of SBI, imports, and foreign exchange reserve are jointly or partially effect the exchange rate of the rupiah/ US dollar in 2001 to 2013. The data used are derived from time seres SEKI(Financial Economic Statistics Indonesia) of Bank Indonesia. The model used in the study using Error Correction Model (ECM). The results showed that : (1) data on stationary first difference (2) data used kointegration that there is a connection parameter is long term (3) the value of the coefficient of ECT is significant at α=5% is 0.409 meaning models use are valid. Conclutions of the research are as follows (1) variables used in this study in the short term the impact is the interest rate SBI and foreign exchange reserves (2) on the long used variables influence significantly against the US dollar/ rupiah exchange rate 2001-2013
Habitat alteration and the conservation of African primates: Case study of Kibale National Park, Uganda

Tropical forests and the animals they support are being threatened by accelerating rates of forest conversion and degradation. In a continually fluctuating sociopolitical world, it is often impossible to protect areas from such conversion until the political environment is suitable to pursue conservation goals, by which time, the forests have often been converted to other uses. This reality suggests a need for inquiry into which primate species can persist after different types of disturbances and how quickly primate communities can recover from disturbance. Here we examine the persistence of primate populations in disturbed habitats by providing a case study of patterns of primate abundance in areas of Kibale National Park (766 km2), Uganda, that have been modified by different types and intensities of human activities, primarily commercial logging and agricultural clearing. Distributional surveys at 24 sites and detailed line‐transect censuses at six sites demonstrate that primate populations in Kibale are often high and suggest that patterns of population change associated with disturbance are complex. Analysis of the land use coverage of Kibale reveals that abandoned farms (10.3%) and degraded forest (8.7%) now cover 146 km2. Unfortunately, we do not know what proportion of the farms were established on areas that were forest versus grassland. However, if the areas that are now abandoned farms were all once forested, this means that 79 km2 of forest has been lost. Based on density estimates from nearby sites, this would represent a loss of 52,612 monkeys and 200 chimpanzees. Populations would also have been affected by the degradation of the 66 km2 (8.7%) of forest. These estimates of the potential reductions in the primate populations that could have resulted from forest clearing and degradation illustrate the importance of protecting land. A review of the literature illustrates that the biomass of primates found within Kibale is very high in comparison to other locations and thus illustrates the importance of Kibale to regional conservation. Am. J. Primatol. 50:169–185, 2000. © 2000 Wiley‐Liss, Inc.
Economic Growth and Social Indicators: An Exploratory Analysis

Abstract What are the connections between social and political conditions and economic growth? This paper explores the uses and misuses of statistical analysis of cross-national data in addressing this question. It shows that social, political and economic indicators are linked by “webs of association”. Such webs of association suggest the possibility of distinct groupings of social indicators with differentiated impacts on economic growth. But such correlations also make it difficult to disentangle causal relationships, especially when theorizing is weak, data are badly behaved, and the number of observations is small. Although under such conditions statistical techniques can help preclude premature generalizations, they are easily overinterpreted. Nonetheless, data analysis can help identify countries that seem exceptions to the general patterns, where careful case studies may be especially valuable.