Miracle-dz/UniFAR-FTUs huggingface dataset:
Time pressure, task complexity, and audit effectiveness

Purpose – The purpose of this paper is to examine the relationships among time pressure (TP), task complexity (TC), and audit effectiveness (AE). It is motivated by the conflicting results reported in prior TP studies.Design/methodology/approach – The research hypotheses are developed using McGrath's interactional model of the Yerkes‐Dodson Law. Data are collected using a two‐treatment field experiment involving 63 public accountants.Findings – The results show a negative, interactional relationship among TP, TC, and AE.Research limitations/implications – The first limitation concerns the non‐random procedure used to recruit public accounting firms and auditors. Second, there is the less than perfect operationalization of the TC construct.Practical implications – First, the findings suggest that public accounting firms may need to resist the urge to reduce the time allowed for performing compliance tests, and provide training to improve the detection rate for all type of compliance deviations. Second, the.
Expansion within the single European market: a motivational structure

This paper considers the motivational context in which internationalization occurs. The paper considers the recent research of Pellegrini (1994) and Williams (1992a, 1992b) and addresses the fundamental question concerning the nature of internationalization raised by Brown and Burt (1992). The paper reports on, and uses findings from, a survey carried out in July 1993 which focused on retail expansion within the Single European market (SEM). The relative importance of motivations is considered in the context of retailers' attitudes to the SEM. These results are placed in the context of previous research findings and the theoretical literature on international retailing. On the basis of UK retailers' attitudes to expansion in the SEM and in the light of previous research work, this paper discusses the positions adopted by retailers in relation to internationalization. A matrix representing these positions is proposed and discussed.
Association between obesity and periodontal risk indicators in adolescents.

OBJECTIVE In a cross-sectional study design we test the hypothesis of whether obesity in adolescence is associated with periodontal risk indicators or disease. STUDY DESIGN Obese adolescents (n=52) and normal weight subjects (n=52) with a mean age of 14.5 years were clinically examined with respect to dental plaque, gingival inflammation, periodontal pockets and incipient alveolar bone loss. The subjects answered a questionnaire concerning medical conditions, oral hygiene habits, smoking habits and sociodemographic background. Body mass index (BMI) was calculated and adjusted for age and gender (BMI-SDS). Samples of gingival crevicular fluid (GCF) were analyzed for the levels of adiponectin, plasminogen activator inhibitor-1 (PAI-1), interleukin-1β (IL-β), interleukin-8 (IL-8) and tumor necrosis factor α (TNF-α). RESULTS Obese subjects exhibited more gingival inflammation (P<0.001) and more pathological periodontal pockets (>4 mm) (P<0.001) but not incipient alveolar bone loss compared with the normal weight subjects. Higher levels of IL-1β (P<0.001) and IL-8 (P=0.002) were measured in GCF from obese subjects compared with the controls. In a multivariate logistic regression analysis, adjusted BMI-SDS (P=0.03; Odds Ratio [OR]=1.87) was significantly associated with the occurrence of pathological periodontal pockets. CONCLUSION The study demonstrates an association between obesity and periodontal risk indicators in adolescents that in the long term may lead to oral morbidity. This result further strengthens obesity's negative effect on teenagers' periodontal health and highlights the importance of a close collaboration between dentists and pediatricians in the prevention and treatment of obesity.
The price of protein

The paper examines micro-level price dynamics of the major dietary sources of protein in India, based on demand-supply fundamentals. As levels of affluence increase, the demand for proteins increases. But some categories show a long-term decline in availability, others show volatile growth due to structural imbalance between demand and supply, raising the prospect of price surges. Persistent price increases in commodities for which there are no effective substitutes raise wages and the potential rate of inflation over a period of time, warranting a monetary tightening. To the extent diets are affected human resources are weakened. Improving the agricultural supply response is urgent.
Institutions and Impersonal Exchange: From Communal to Individual Responsibility

This paper utilizes historical evidence and game theory to examine institutions that fostered intercommunity impersonal exchange during the late medieval period. It presents the community responsibility system that functioned throughout Europe and supported impersonal exchange despite the lack of impartial legal enforcement provided by a third party. At its center was the use of intracommunity contract enforcement institutions to provide the enforcement required for inter-community impersonal exchange. Atransition toward individual legal responsibility during the late thirteenth century reflects the system's contributions to its own decline. The processes that it fostered reduced its economic efficiency and (intra-community) political viability.
Expectations Models of the Term Structure and Implied Variance Bounds

Variance bounds are derived for general present-value relations involving the expected future values of any finite number of variables. The estimators of these bounds and the variance being bounded are then shown to have a joint distribution converging to that of the multivariate normal, with moments which can be consistently estimated from the data. As a special case of these results, it is shown that expectations models of the term structure imply upper and lower bounds on the variance of the long-term rate. These bounds are used to test a rational expectations model of long-term U.S. Treasury bond yields.
Political settlements: the history of an idea in policy and theory

State, Society & Governance in Melanesia ips.cap. anu.edu. au/ssgm Over the past five years, several major international development policy statements and declarations have adopted ‘political settlement’ as a framing concept to guide statebuilding practice in fragile and conflict-affected states, and encouraged efforts towards achieving an inclusive, or inclusive enough, political settlement in order to underpin stability. Despite the policy enthusiasm, the concept itself remains elusive.1 This discussion paper explores how the concept ‘political settlement’ arose and where it came from, identifies its essential elements and the level of consensus around them and tests out some of its normative content. Finally it considers where the concept might go from here.
Simulating Brazils tax-benefit system using Brahms, the Brazilian household microsimulation model

Apesar de arrecadar um montante de tributos equivalente a cerca de 37% do PIB e gastar mais da metade desta receita em programas sociais, o governo brasileiro nao tem sido capaz de aliviar significativamente o problema da desigualdade e da pobreza. Alguns estudos tem mostrado evidencia de que esta situacao e, em grande parte, devida a inadequada focalizacao dos gastos publicos. Entretanto, o impacto distributivo do financiamento desses gastos tem recebido menos atencao. O presente trabalho investiga o impacto conjunto dos tributos e transferencias monetarias governamentais sobre a distribuicao de renda entre os domicilios brasileiros e compara o Brasil com alguns outros paises com carga tributaria semelhante.
Price volatility, trading volume, and market depth: evidence from the Japanese stock index futures market

This article examines the relation between price volatility, trading volume and open interest for the Nikkei 225 stock index futures traded on the Osaka Securities Exchange (OSE) using the method developed by Bessembinder and Seguin (1993). The OSE regulation for trading of the Nikkei 225 futures decreased beginning 14 February 1994. Results for the period beginning 14 February 1994 confirm the findings by Bessembinder and Seguin (1993) of a significant positive relation between volatility and unexpected volume and a significant negative relation between volatility and expected open interest. However, no relation between price volatility, volume and open interest is found for the period prior to 14 February 1994, when the regulation increased gradually. This result provides evidence that the relation between price volatility, volume and open interest may vary with the regulation.
Do Japanese CEOS Matter?

In a country where individualism is emphasized less than in Western countries, we ask whether the CEO (shacho) of a Japanese corporation positively affects firm performance. To answer this question, we construct a shacho-firm matched panel data set in the period 1990 through 2002 of all listed 1419 Japanese manufacturing firms and their 3520 shachos. Though we find a positive abnormal stock return on the date a shacho change is announced, especially when the shacho change is non-routine, we document that this effect is short-lived. There seems to be no long-run positive change in performance or policies after a shacho change, even when the shacho change is non-routine. Finally, in trying to explain firm performance or policies, we attempt to separate a firm-fixed effect from a shacho-fixed effect, and are unable to disentangle a shacho-fixed effect. We are thus left to conclude that shachos do not positively matter in the Japanese corporation in this decade of a stagnant economy.
What Political Scientists Should Know about the Survey of First-Year Students in 2000

The report by the Higher Education Research Institute (HERI) at the University of California, Los Angeles on college or university first-year students in 2000 contains information that is important to political scientists (Kellogg 2001; Sax et al. 2000). As did Sheilah Mann's (1999) analysis of the 1998 survey, we summarize those facets of the data about freshmen in 2000 that ought to interest members of the discipline.
The Toxic Politics of Bangladesh: A Bipolar Competitive Neopatrimonial State?

In order to understand the structural dimensions of the problems concerning democratic governance in Bangladesh, this article seeks to explicate whether or not Bangladesh is a neopatrimonial state. This article examines contemporary Bangladesh politics with a particular focus on the notion of neopatrimonialism and with special reference to the personalization of state power. The concept of neopatrimonialism has great utility in explaining leadership behaviour in a dysfunctional democracy such as Bangladesh, where personalized exchanges, exploitation of bureaucratic and state mechanisms and political scandals are common. I argue that Bangladesh is a special variant of the neopatrimonial state, which I suggest to be bipolar neopatrimonialism. I contend that since independence, successive governments and political leaders always attempt to monopolize state power in various ways. The patron-client society of Bangladesh helps political leaders to personalize the state power they possess. To monopolize state power, the political elites of Bangladesh create networks and alliances, relying on exchanges to meet their objectives. In this regard, state elites use elements of the state and political system to mediate these exchanges.
A Critical Inquiry into the Status of Social Justice Education in the Teacher Education Programme of the Division of Teacher Education and Educational Administration of the Sir Arthur Lewis Community College in St Lucia.

Over the years, successive St Lucian governments have embarked upon a number of reforms to improve the academic performance of all students. In that regard, the attainment of equity remains one of the main aspirational goals of the education system. Teachers are central to these reforms since they are at the forefront of educational work. The manner in which teachers are oriented during their pre-service training influences their teaching. Social justice teacher education which orients teachers to reflect on pedagogical and systemic issues that impact on student achievement is essential in preparing them to develop the skills, behaviours and predispositions fundamental to working for equity. Drawing from qualitative research techniques, specifically, auto-ethnography, documentary research and critical theory, this study examines the pre-service teacher education curriculum used at the Division of Teacher Education and Educational Administration of the Sir Arthur Lewis Community College in St Lucia in order to determine whether student teachers are oriented to teaching practices that facilitate social justice and equity. The answer to that question emerged from critical analyses of data obtained from the wealth of my knowledge and experiences, related curriculum documents and from interviews with three faculty members and four student teachers. The findings from my research indicate that the curriculum to which the student teachers are exposed is not underpinned by a philosophy of social justice and consequently student teachers of the Division of Teacher Education and Educational Administration of the Sir Arthur Lewis Community College are not oriented to socially just teaching. My findings also suggest that, despite the absence of a social justice agenda, there is openness among some staff and students of the Division to the inclusion of social justice in the teacher preparation curriculum.
Tit for Tat in the Dear Enemy Relationship Between Territorial Females of a Cichlid Fish

Many territorial animals reduce aggression toward their neighbours once territorial boundaries are established. This relationship is called the dear enemy phenomenon, hypothetically based on a conditional strategy like tit for tat (TFT). However, studies on territorial animals such as male songbirds do not fully support this hypothesis. We tested the TFT hypothesis in females of the territorial cichlid Neolamprologus pulcher, which exhibits dear enemy relationships, under laboratory conditions. Focal fish attacked invading neighbours as frequently as invading strangers, but they immediately stopped attacking the dear neighbour after the neighbour returned to its own territory, whereas they kept attacking strangers even after they stopped invading. These responses of territory owners are consistent with the predictions of TFT theory. Interestingly, fish were likely to remain vigilant toward the neighbour after its invasion and subsequent return to its own territory.
Relaxation of the mouse pubic symphysis during late pregnancy is not accompanied by the influx of granulocytes

In some animals, such as mice and guinea pigs, a hormonally controlled mechanism increases the flexibility of the pubic symphysis and enhances the cervical remodeling necessary for safe delivery. Cervical ripening during pregnancy is associated with a paradoxical influx of leukocytes. However, the changes in cell metabolism during relaxation of the mouse pubic symphysis for delivery have not been extensively studied. In this work, we used light microscopy and transmission and scanning electron microcopy, as well as immunohistochemistry and Western blotting for MMP‐8, to investigate the involvement of granulocytes or resident stromal cells in the relaxation of the virgin pubic symphysis during late pregnancy (days 18 and 19, before delivery) in vivo and in explanted joints. MMP‐8 was studied because this collagenase is a hallmark for cervical ripening associated with the influx of granulocytes during late pregnancy. Extensive dissolution and disorganization of the extracellular matrix was seen around fibroblastic‐like cells in late pregnancy. In contrast to the cervix (positive control), morphological and immunohistochemical analyses revealed that there was no characteristic cellular inflammatory response in the interpubic tissue. Staining for MMP‐8 was observed in chondroid and fibroblastic‐like cells of virgin and relaxed interpubic ligament, respectively. However, no granulocytes were seen during the extensive remodeling of the pubic joint in late pregnancy. These results indicate that constitutive stromal cells may have an important role in tissue relaxation during remodeling of the pubic symphysis in pregnancy. Microsc. Res. Tech., 2008. © 2007 Wiley‐Liss, Inc.
The Employment Retention and Advancement Project How Effective Are Different Approaches Aiming to Increase Employment Retention and Advancement? Final Impacts for Twelve Models

This report summarizes the final impact results for the national Employment Retention and Advancement (ERA) project. This project tested, using a random assignment design, the effectiveness of numerous programs intended to promote steady work and career advancement. All the programs targeted current and former welfare recipients and other low-wage workers, most of whom were single mothers. Given that earlier retention and advancement initiatives studied for these groups were largely not effective, ERA sought to examine a variety of programs that states and localities had developed for different populations, to determine whether effective strategies could be identified. In short, nine of the twelve programs examined in this report do not appear to be effective, but three programs increased employment levels, employment stability, and/or earnings, relative to control group levels, after three to four years of follow-up.
An Equilibrium Model of Bond Pricing and a Test of Market Efficiency

In two previous and related papers ([3], [4]), the authors have reported the results of estimating a particular equilibrium model of bond pricing using quarterly data on Canadian government bonds for the period 1964 to 1979. This paper reports the results of applying a similar model to the pricing of U.S. government bonds for the period 1958–1979 using data from the CRSP Government Bond File. The paper also extends the previous empirical analysis by evaluating the ability of the pricing model to detect underpriced and overpriced bonds: the data reveal a strong relation between price prediction errors and subsequent bond returns.
The IMF, the World Bank, and the Global Economic Crisis: Exploring Paradigm Continuity

A thematic examination of the IMF and the World Bank's recent crisis programmes finds strong evidence of prescriptive continuity with the pre-crisis repertoire of these organizations, contradicting their legacy of policy adaptation during times of systemic turbulence. How are we to account for this anomaly? The current specialist literature on the Fund and Bank offers plausible explanations, mainly by stressing principal–agent relations and intra-organizational dynamics. Yet these lender-oriented approaches need to be complemented by looking at the demand side of the lending relationship as well, that is, by focusing on the Fund and Bank's borrowers. Of particular relevance is the growing diversification of development trajectories in the South, which creates strong disincentives against paradigm recalibration. The article highlights the analytic potential of one vital dimension of this diversification: the shrinking common ground of macroeconomic failure in large emerging economies, illustrated here in a brief comparison of Mexico, Thailand and Turkey.
Regulation and Public Interests: The Possibility of Good Regulatory Government

This book argues that public choice accounts of regulation rest on an incomplete understanding of regulatory government. In particular, such accounts show too little attention to the actual processes through which administrative agencies regulate. Missing from the picture is administrative law, broadly understood to include both the legal decision-making processes through which regulatory entities regulate, and the broader legal environment in which they do so. But once regulatory institutions are considered in the light of their legal-procedural and environmental complexity, conclusions about the inability of regulatory government to advance the general welfare give way to more optimistic, though qualified, assessments. Administrative agencies can, and have, employed their semi-autonomous decision-making techniques to promote general interests. Good regulatory government is no more impossible than it is inevitable.
Oversampling in the Gabor scheme

A method for calculating the coefficients of the Gabor expansion in the context of oversampling is presented. The method is based on the concept of frames and utilizes the Zak transform. The Zak transform further highlights the meaning and importance of frames in the context of oversampling and other aspects of signal representation by means of nonorthogonal bases. <<ETX>>
Resisting the State: Reform and Retrenchment in Post-Soviet Russia

1. W(h)ither the Russian State? 2. Apparatchiki into 'Entrepreneurchiki': the sources of Russia's weak central state 3. Governing Russia: patterns of regional resistance 4. Inside the Russian State: assessing infrastructural power in the provinces 5. Retrenchment over reform: obstacles to the central state in the periphery 6. Weak party system, weak central state 7. The comparative implications of Russia's weak state syndrome.
Using data envelopment analysis to select strategies that improve the performance of hotel companies

Purpose – The aim of this paper is to illustrate the value of data envelopment analysis (DEA) for strategic analysis and performance management in the hotel industry.Design/methodology/approach – The paper uses a world‐wide sample of hotel companies and two cases to illustrate how DEA can be used to develop strategic guidelines to improve organizational performance.Findings – The study shows that DEA can be used for strategic design and performance management through the analysis of two cases. Additionally, for the sample of 83 hotel companies, there are three main conclusions: a focused strategy performs better than a diversification strategy; for the bulk of the sample, the scale efficiency is higher than the pure technical efficiency, hence hotel managers should concentrate on productivity improvements (that is how to transform inputs into outputs) and not on scale issues (such as increases or decreases in the size of operations); and the majority of the hotel companies in the sample are operating unde.
Germline MYH mutations in a clinic‐based series of Canadian multiple colorectal adenoma patients

MYH is a member of the DNA base excision repair (BER) pathway and mutations of this gene predispose to the development of colorectal neoplasia in an autosomal recessive transmission pattern. Our objective was to determine the significance of MYH mutations in a series of Canadian patients with multiple adenomas.
Vertical Restraints as Contract Enforcement Mechanisms

IT is now generally recognized that there are many cases of vertical restraints that do not fit the standard "consumer free riding on special services" theory.1 For example, the widespread use of resale price maintenance in the marketing of brand name clothing cannot be explained as inducing retailers to supply services such as dressing rooms. It is unlikely that consumers must be prevented from trying on clothing free of charge at a full-service retailer before purchasing the clothing at a discount from retailers who do not supply dressing rooms. A number of authors recently have attempted to correct this deficiency in the standard theory by expanding the type of services that vertical restraints may induce retailers to supply and the corresponding retailer free-riding problems.2 The standard economic analysis of how vertical restraints operate to induce desired retailer behavior has remained essentially unchanged, however. The standard analysis assumes that when it is not feasible for a manufacturer to write explicit, court-enforceable contracts with retailers for the supply of particular services, the only alternative mechanism manufacturers can use to induce the supply of desired services is to increase the direct return retailers receive from consumers when those