Miracle-dz/UniFAR-FTUs huggingface dataset:
Assessing it as a Key Success Factor for Accrual Accounting Implementation in Greek Municipalities

Inadequacy of Information Technology (IT) enabled solutions has constrained the implementation of accrual accounting in Greek municipalities as part of a New Public Management (NPM) initiative. In this paper we analyse the main reasons behind the failure of IT to support the accounting reform and describe how the problems of software solutions were overcome with the assistance of an IS/IT assessment model, based on the general systems theory principles. We present an IS/IT evaluation approach, which adopts a systems perspective in order to provide evaluation criteria for both functional and behavioural aspects of the IT solutions adopted to support the new accounting practices. The described approach provides empirical evidence related to the effectiveness of systems oriented thinking in devising evaluation frameworks for assessing IS/IT solutions employed to support contemporary accounting practices in Public Sector organizations. The reported work contributes to the literature (i) an IT assessment case study in Greek public sector, (ii) a novel evaluation framework suitable for both functional and behavioural aspects of financial management information systems and finally (iii) comprehensive experience from its application in Greek municipalities.
Promoting international development through corporate social responsibility: the Canadian government's partnership with Canadian mining companies

Abstract/Résumés A recent trend in mainstream international development discourse has been to emphasize the role corporations can play in promoting sustainable development in the Global South. In Canada, this is exemplified in a recent public-private partnership between the Canadian government, three Canadian mining companies, and international non-governmental organizations (NGOs), to deliver development projects through the companies’ corporate social responsibility (CSR) initiatives. This new partnership poses serious questions about the role, if any, that governments should be playing in financing the overseas CSR projects of multinational corporations. The paper argues that the Canadian government is increasingly allowing corporate actors to influence the country's development agenda, to the detriment of civil society actors. Moreover, the government is using CIDA (now DFATD), and ODA, not to promote development abroad, but to aid Canadian commercial interests by helping Canadian mining companies obtain a social licence to operate.
The Determinants of Coal Contract Duration for the Powder River Basin

We examine coal contract duration using data on utility coal buyers and supplying mines in the Powder River Basin. Duration determinants are (1) measures of buyers' and sellers' transaction-specific investments and (2) trading and market experience. The results largely support transaction-cost theory. As theory predicts, duration is positively influenced by the mines' physically specific investments in reserves and the utilities' investments in coal-specific generating units. Contrary to theory, the mines' dedicated capacities negatively influence duration. Duration decreases with increasing prior experience between trading pairs and with the experience gained by utilities as mines demonstrated their ability to consistently deliver quality fuel.
Social enterprise as a socially rational business

Purpose – This paper seeks to examine the discourses that influence policy and practice in social enterprises. In institutional circles, arguments are shaped by the desire to protect assets for the community, while entrepreneurial discourses favour a mixture of investment sources, surplus sharing and inclusive systems of governance. A critique is outlined that challenges policy‐makers and academics to move beyond the heated debate on “business‐like” activity through a deeper understanding of the social relations entered into (and created by) different social entrepreneurial activities.Design/methodology/approach – The paper is wholly theoretical. First, contradictions are exposed through a review of practitioner and scholarly literature. Thereafter, empirically grounded studies are used to develop a theoretical model that accommodates and accounts for diverse practices.Findings – A broader perspective, that views human behaviour as a product of, and support system for, our socio‐sexual choices, is deploye.
Neuromyelitis optica and NMO-IgG in European pediatric patients

Objective: Neuromyelitis optica (NMO) is currently considered a severe relapsing CNS demyelinating disorder that is associated with aquaporin-4 immunoglobulin G (NMO-IgG) while in earlier reports of NMO in childhood it has been described as a benign and monophasic disorder. This study was performed to analyze the prevalence and the clinical course of NMO in a European pediatric cohort of patients with demyelinating CNS disorders. Methods: A cohort study was performed evaluating 118 pediatric patients presenting at the Center for Multiple Sclerosis in Childhood and Adolescents, Göttingen, Germany, with demyelinating CNS disorders between 2000 and 2009. In all patients, NMO-IgG status was determined. Results: The majority of patients (94%) were diagnosed with remitting recurrent multiple sclerosis. Six patients fulfilled the clinical criteria for NMO but only 1 was seropositive for NMO-IgG. This patient had a severe relapsing course in contrast to the seronegative patients who showed a mild and in the majority of cases monophasic course. Conclusions: The diagnostic criteria clearly distinguished the patients with NMO from patients with other demyelinating CNS disorders. In the European pediatric population, NMO is very rare and in the majority of patients not associated with NMO-IgG. These seronegative cases have a benign and predominantly monophasic course and therefore do not need the immunosuppressant therapy that is recommended for NMO in the recent literature.
Correlates of resistance to HIV-1 infection in homosexual men with high-risk sexual behaviour

Objective: To investigate possible correlates of HIV resistance in participants from the Amsterdam Cohort of Homosexual men who have remained HIV seronegative despite high-risk sexual behaviour. Design/methods: We studied in vitro HIV-1 susceptibility and adaptive and innate immunity in 29 high-risk seronegative (HRSN) and 15 HIV-negative pre-seroconversion (pre-SC) homosexual men from the same Amsterdam Cohort Study (ACS) who seroconverted to HIV-1 positive during active follow-up. Host genetics were compared between HRSN and HIV-positive ACS participants. Results: We found lower in vitro susceptibility for a CCR5-using (R5) HIV-1 variant, higher RANTES production levels, but no difference in coreceptor expression in HRSN as compared with pre-SC controls. Reduced R5 in vitro susceptibility of two HRSN tested was restored to normal levels by addition of antibodies against β-chemokines. A higher proportion of HRSN carried the SDF-1 3′A variant and HLA-A*11, A*31 and Cw*15 alleles. ELIspot analysis with HIV-1 peptide stimulation revealed low frequencies of HIV-1-specific CD8 interferon-γ producing cytotoxic T cells in both HRSN and pre-SC controls. Conclusions: Low in vitro R5 susceptibility of cells from the HRSN men was due to β-chemokine mediated inhibition of virus replication. The presence of HIV-1 specific cytotoxic T cells in both HRSN and pre-SC participants may signify exposure to the virus rather than protection from infection. Host genetic characteristics and other factors affecting innate immunity may contribute to differential resistance to HIV-1 infection among exposed seronegative individuals.
Multiple host feeding in field populations of Anopheles culicifacies and An. subpictus in Sri Lanka

A histological technique was used to detect the multiple blood‐feeding of female mosquitoes, within the same gonotrophic cycle, in field populations of the malaria vectors Anopheles culicifacies and An.subpictus (Diptera: Culicidae) at a village in the low country of Sri Lanka, during 1994–96. Among 3306 An.culicifacies and 871 An.subpictus engorged females examined, respectively, 34.4% and 30.4% were multiple‐fed. In these two species, double meals accounted for 92.7% and 89.5%, and triple meals for 7.3% and 10.5% of multiple meals, respectively. More females of An.culicifacies (53.7%) than An.subpictus (44.5%) multiple‐fed on different nights. Multiple feeding rates in the two species were independent of sample size and field abundance. In An.culicifacies, but not An.subpictus, these rates were proportional to ambient temperature but not to humidity. Bloodmeal ELISA showed that 8.3% of 242 An.culicifacies were human‐fed and 80% of these (i.e. 6.6%) were concurrently bovid‐fed. Combining the histological and ELISA data, it was estimated that multiple feeding involving a human host had occurred in 7.2% of the blood‐feeding An.culicifacies population at this study site. Only 1.2% of 406 An.subpictus were human‐fed and all of these were concurrently bovid‐fed. Multiple bloodfeeding within the same gonotrophic cycle was attributed to a local ‘frequent feeding strategy’ in these primarily zoophagic and endophilic malaria vectors. Unfortunately this strategy enhances their human‐biting rate and hence their vectorial capacity.
Mobilization of Endothelial and Hematopoietic Stem and Progenitor Cells by Adenovector‐Mediated Elevation of Serum Levels of SDF‐1, VEGF, and Angiopoietin‐1

Abstract: The chemokine stroma‐derived factor‐1 (SDF‐1) is produced within the bone marrow and mediates chemokinesis and chemotaxis on a variety of cell types that express the CXCR4 receptor. SDF‐1‐responsive cell types include monocytes and macrophages, B and T lymphocytes, platelets and megakaryocytes, and CD34+ cells, including both hematopoietic progenitors and stem cells. We have used intravenous injection of a replication‐incompetent adenovector expressing the SDF‐1 gene to elevate serum levels of SDF‐1 in Balb/c and SCID mice. Within 3 to 5 days there was a marked leukocytosis, predominantly involving monocytes, and a three‐fold increase in platelets. In addition, AdSDF‐1 mobilized CFU‐GM, CFU‐s, and cells with long‐term repopulating potential. We have identified a bone marrow‐derived, circulating endothelial stem cell characterized by expression of the VEGFR2 (Flk‐1/KDR). This cell exhibits a chemotactic and chemokinetic response to SDF‐1 and VEGF. We have elevated serum levels of VEGF165 using intravenous adenovector gene delivery and compared this to an adenovector expressing angiopoietin‐1 alone or in combination with VEGF. VEGF elevation was associated with rapid mobilization of hematopoietic stem and progenitor cells and a population of Flk‐1‐positive endothelial progenitors. In contrast angiopoietin induced a delayed mobilization of endothelial and hematopoietic progenitors. The combination of VEGF and angiopoietin produced a more prolonged elevation of these progenitors in the circulation with increased proliferation of capillaries and expansion of sinusoidal spaces in the marrow.
Regulatory Deterrence and Registered Insider Trading: The Case of Tender Offers

Empirical studies of insider trading regulation suggest that regulators have been ineffective in deterring illegal insider trading in the 1960s and 1970s. This paper investigates the impact of the passage of the Insider Trading Sanctions Act of 1984 (ITSA), which dramatically increased the potential penalties associated with insider trading. We examine both the incidence and the profitability of the transactions of registered insiders in firms which were the targets of tender offers. Our results indicate that the adoption of more stringent regulations and more active enforcement reduced both the volume and the profitability of trading by registered insiders of target firms in the weeks preceding tender offers.
Corporate Governance Transfer and Synergistic Gains from Mergers and Acquisitions

We present evidence on the benefits of changes in control from mergers and acquisitions. We find that the stronger the acquirer's shareholder rights relative to the target's, the higher the synergy created by an acquisition. This result supports the hypothesis that acquisitions of firms with poor corporate governance by firms with good corporate governance generate higher total gains. We also find that the synergy effect of corporate governance is shared by target shareholders and acquiring shareholders, in that both target returns and acquirer returns increase with the shareholder-rights difference between the acquirer and the target.
The Influence Prism in SMEs: The Power of CEOs' Perceptions on Technology Policy and Its Organizational Impacts

The research proposes a model, which relates the following variables: a the CEO's perceptions of the environment, b the strategic business orientation, scanning, and structural characteristics, c technology policy, d realized innovative efforts of the firm, and e measures of firm performance. The empirical data from small manufacturing enterprises SMEs that share a common economic and industrial environment show that CEOs' perceptions of external environment-and not objective measures-are key significant issues with respect to technology policy formulation and enactment in SMEs and its subsequent organizational impacts. In particular, perceived environmental hostility and dynamism are shown to have specific and differing moderating roles on the form and strength of the relationships between technology policy and its determinants and between technology policy and realized innovative efforts. Furthermore, a more aggressive technology policy leads to greater realized innovative efforts, which in turn are positively related to export performance and, to a lesser extent, to financial performance.
[Effect of ATRA and DNR on the expression and secretion of VEGF in leukemic cells].

OBJECTIVE To investigate the expression of VEGF mRNA and secretion of VEGF protein in NB4 and HL-60 cells affected by all-trans retinoic acid (ATRA) and daunorubincin (DNR) respectively. METHODS Semi-quantitative RT-PCR and ELISA were used to study the expression of VEGF mRNA and secretion of VEGF protein in NB4 and HL-60 cell lines treated by ATRA and DNR respectively. RESULTS VEGF was expressed in both NB4 and HL-60 cells. The expression of VEGF mRNA and secretion of VEGF protein could be down-regulated by ATRA and DNR respectively in a time and dose dependent manner. CONCLUSION Besides inducing apoptosis and restraining proliferation of leukemic cells, ATRA and DNR exerted their anti-leukemia effects by reducing angiogenesis via reduction of angiogenic reaction stimulating signals.
p35 promotes the differentiation of amacrine cell subtype in the zebrafish retina under the regulation of egr1

Background: Early growth response 1 (egr1) is a transcription factor (TF) for controlling the differentiation of Parvalbumin (Parv) ‐expressing amacrine cells (ACs) in zebrafish. However, the downstream factors of this process have not been identified. The purpose of this study was to investigate the role of p35, a neuronal‐specific activator of cyclin‐dependent kinase 5 (Cdk5) and a known in vitro target of egr1, in the differentiation of these ACs. Results: In the p35‐knockdown retinas, Parv+ but not islet1+ ACs were specifically reduced. This phenotype was highly similar to that in the Egr1‐knockdown retinas. Furthermore, p35 expression was reduced in the Egr1‐knockdown retinas, particularly in the AC region; while egr1 was only modestly reduced in this region in the p35‐knockdown retinas. Conclusions: p35 likely acts downstream of egr1 to control the differentiation of Parv+ ACs. Developmental Dynamics 243:315–323, 2014. © 2013 Wiley Periodicals, Inc.
Adenosine A2A Receptor Modulates the Activity of Globus Pallidus Neurons in Rats

The globus pallidus is a central nucleus in the basal ganglia motor control circuit. Morphological studies have revealed the expression of adenosine A2A receptors in the globus pallidus. To determine the modulation of adenosine A2A receptors on the activity of pallidal neurons in both normal and parkinsonian rats, in vivo electrophysiological and behavioral tests were performed in the present study. The extracellular single unit recordings showed that micro-pressure administration of adenosine A2A receptor agonist, CGS21680, regulated the pallidal firing activity. GABAergic neurotransmission was involved in CGS21680-induced modulation of pallidal neurons via a PKA pathway. Furthermore, application of two adenosine A2A receptor antagonists, KW6002 or SCH442416, mainly increased the spontaneous firing of pallidal neurons, suggesting that endogenous adenosine system modulates the activity of pallidal neurons through adenosine A2A receptors. Finally, elevated body swing test (EBST) showed that intrapallidal microinjection of adenosine A2A receptor agonist/antagonist induced ipsilateral/contralateral-biased swing, respectively. In addition, the electrophysiological and behavioral findings also revealed that activation of dopamine D2 receptors by quinpirole strengthened KW6002/SCH442416-induced excitation of pallidal activity. Co-application of quinpirole with KW6002 or SCH442416 alleviated biased swing in hemi-parkinsonian rats. Based on the present findings, we concluded that pallidal adenosine A2A receptors may be potentially useful in the treatment of Parkinson's disease.
Market‐pull and technology‐push in manufacturing start‐ups in emerging industries

Purpose – As traditional manufacturing, previously vital to the UK economy, is increasingly outsourced to lower‐cost locations, policy makers seek leadership in emerging industries by encouraging innovative start‐up firms to pursue competitive opportunities. Emerging industries can either be those where a technology exists but the corresponding downstream value chain is unclear, or a new technology may subvert the existing value chain to satisfy existing customer needs. Hence, this area shows evidence of both technology‐push and market‐pull forces. The purpose of this paper is to focus on market‐pull and technology‐push orientations in manufacturing ventures, specifically examining how and why this orientation shifts during the firm's formative years.Design/methodology/approach – A multiple case study approach of 25 UK start‐ups in emerging industries is used to examine this seldom explored area. The authors offer two models of dynamic business‐orientation in start‐ups and explain the common reasons for s.
To use or not to use: which type of property should you choose?

Purpose – Corporate real estate (CRE) is a costly and risky asset in need of more rigorous evaluation methods to support strategic decision making for portfolio and asset management. Especially the indirect added value on organizational revenues is hard to quantify, while it is gaining importance. The purpose of this paper is to describe a quantitative technique that predicts office use as input for CRE management (CREM) decisions. Design/methodology/approach – After a literature study to identify relevant aspects influencing office use in modern work environments, a Bayesian belief network (BN) is constructed from a large database of 80,907 observations of office use in three organizations in Belgium and the Netherlands. Next specific evidence from future scenarios of organizational change is entered to discuss the application of BN for CRE decision-making processes. Findings – This study showed that the use of activity-based offices might be influenced by a complex network of office design variables and user characteristics. The use of the predicting possibilities of a BN model can help CRE managers identify employee behaviour inside their offices. That information is valuable input for future workplace decisions and strategic CREM activities. Practical implications – This study provides CRE managers with a model to gain knowledge on office use to get a better grip on how to add value with activity-based office concepts. The results obtained through using such a model can help support decision making on their office layouts. Originality/value – Bayesian BNs have not been used in this area of research before. This paper provides both academics and practitioners with valuable insights in the possibilities of this methodology for the field.
An agronomic and economic comparison of a conventional and a low-input cropping system in the Palouse

The variable costs and net returns for a conventionally managed rotation and for a low-input, legume-based rotation were compared under 1986 economic conditions in the Palouse region of Washington. The conventional system was a four-year wheat/barley/wheat/pea rotation with fertilizers and pesticide inputs each year. The low-input system was a three-year pea-medic/medic/wheat rotation with pesticide inputs used only on peas. As the biennial medic was allowed to set and drop seed and revolunteer in subsequent stands of spring peas, the system was called the “perpetuating-alternativelegume-system” or “PALS”. Identical wheat yields were assumed between the two systems as field trials showed that wheat which followed medic without fertilizer produced similar yields to wheat after cereals with fertilizer. Pea yields were assumed to be lower under PALS due to competition from the medic. Medic was neither harvested nor grazed. For PALS, herbicides on wheat were replaced by harrowing because trials showed that wheat after medic competed better with weeds than wheat after cereals. Variable costs for PALS were only 44 percent of those for the conventional system ($56.82 versus $129.40/acre/year). Fertilizers, pesticides, and application accounted for 56 percent of the costs for the conventional system, but only 26 percent for PALS. The conventional system generated higher gross returns because a crop was harvested every year. Because of its lower production costs, PALS generated higher net returns when crops were sold for market prices. The conventional system was more profitable than PALS only when wheat and barley were valued at current government target prices. Under high and low yielding conditions PALS was more profitable than the conventional system when wheat prices were lower than $3.50 and $5.36/bushel, respectively. Government target and local market wheat prices in 1986 were $4.38 and $2.40/bushel, respectively. If world market competition and domestic policy pressures reduce crop price supports and grain prices in the future, low-input systems would become more profitable than conventional practices. PALS is promising but requires further agronomic evaluation before recommendations can be made.