Miracle-dz/UniFAR-FTUs huggingface dataset:
Auditing the Auditors: An Indian Perspective

Setting up of National Financial Reporting Authority (NFRA) in India as an independent regulator to audit the auditors has renewed a debate on ‘peer review’ and ‘independent review’. While the global practice is that of an independent oversight over the auditors, the professional body of auditors in India- Institute of Chartered Accountants of India (ICAI) is opposed to the move of the government to appoint a regulator over auditors. This paper examines the perception of auditors and other stakeholders in India on the mechanism of auditing the auditors. The study finds that all stakeholders including practicing public accountants believe that the present state of auditing is not satisfactory in India. The difference in perception is on the setting up of the independent authority (NFRA) to audit the auditors. While the chartered accountants in India believe that self-regulation over the auditors through the existing mechanism may be made more effective, the other stakeholders overwhelmingly support the quasi-regulatory body for independent review of audit service.
The impact of homocysteine levels on cognition in euthymic bipolar patients: a cross-sectional study.

OBJECTIVE Bipolar disorder is associated with cognitive impairment. High homocysteine levels seem to have a negative impact on cognition in the elderly. The aim of the present study was to investigate the potential relationship of elevated homocysteine levels and cognitive impairment in bipolar patients. METHOD Cognitive functioning of DSM-IV bipolar disorder patients who were euthymic (Hamilton Rating Scale for Depression score < or = 5 and Young Mania Rating Scale score < or = 5) and healthy controls was assessed with the revised Wechsler Adult Intelligence Scale Information Subtest, the Wechsler Adult Intelligence Scale III Letter-Number Sequencing Subtest, the Trail Making Test, and the Repeatable Battery for the Assessment of Neuropsychological Status Form A to examine premorbid IQ, information processing speed, working memory, verbal learning, visuospatial/constructional abilities, delayed memory, and executive functions. Total homocysteine plasma concentration was measured by using high-performance liquid chromatography. Multivariate analyses of variance and multiple regression analyses were conducted to examine group differences and possible associations between cognitive functioning and homocysteine level. The study was conducted from 2002 through 2006. RESULTS Seventy-five euthymic bipolar patients and 42 healthy controls participated in the study. Patients performed significantly worse than controls in all cognitive domains tested (Pillai Spur: F = 3.32, p = .038) except premorbid IQ (p = .068). The mean +/- SD homocysteine levels were 10.2 +/- 3.2 microM/L for patients and 8.9 +/- 2.8 microM/L for controls (p = .036). Stepwise regression analyses revealed a significant and independent association of homocysteine levels with verbal learning (p = .002), delayed memory (p = .030), and executive function (p = .011) in the patient group. About 11% of the variance was explained by only the homocysteine level. CONCLUSIONS Elevated homocysteine levels may have a negative impact on verbal learning, delayed memory, and executive function in euthymic bipolar patients, but further studies are warranted.
A five-year review of tuberculosis mortality amongst hospitalised patients in Ile-Ife.

BACKGROUND Death from tuberculosis (TB) is the longest recorded indicator of the TB epidemic in industrialised countries. This study aims at investigating into various factors associated with death in hospitalised patients with tuberculosis in Ile-Ife, Nigeria. METHODS A retrospective study of all admissions into the medical wards, total number of deaths and number of cases of deaths due to TB during the period 1998-2000 was done. RESULTS Tuberculosis represented 8% (268) of all admissions (n=3464). The overall hospital mortality during the period under review was 1030 (30%). Tuberculosis was responsible for 5% of all deaths while TB specific mortality was 18.3 percent. The highest mortality was observed among patients between the 3rd and 4th decade of life with a male to female ratio 1.3: 1. About 70% of the patients died within a week of admission. Pulmonary TB was responsible for 69% of deaths followed by tuberculous meningitis (14%), retroviral illness (24%), anaemia (60%). Delayed presentation and diagnosis were identified as factors commonly associated with death rate. CONCLUSIONS Delayed presentation and diagnosis were commonly associated with death. There is a need for more awareness among patients and health care providers about tuberculosis.
Small and Medium-sized Enterprises (SMEs)

In this chapter, we will introduce small and medium-sized enterprises (SMEs) by defining and discussing characteristics of SMEs in qualitative and quantitative terms. In doing so, this chapter takes an international perspective to account for regional and international differences. As SMEs are often owner-managed, individual attitudes to management and decision-making play an important role in management and governance issues. Therefore, major research findings that contribute to a better understanding of the complex dependencies of SMEs from their owners are presented. Finally, we will address recent challenges and discuss how SMEs can address them to identify and exploit business opportunities.
System Dynamics Modelling in CRM: Window Fashions Gallery

The core research issue on which this study focuses is customer relationship management (CRM) in a designated window fashions firm. A system dynamics-based CRM model is developed to help evaluate the effectiveness of CRM in the firm and examine factors affecting customer satisfaction. Different relationships and linkages between the firm, its employees, and its customers are identified to establish feedback loops that analyze the system over time. The analysis of the CRM model shows that employee satisfaction is the key leverage point affecting customer satisfaction, number of customers, and sales volume of the firm. Product attractiveness and service quality also play an important role in influencing the level of customer satisfaction. On the other hand, advertising and employee training have only minor effects on customer satisfaction.
Does price tolerance depend upon the type of product in e-retailing? Role of customer satisfaction, trust, loyalty, and perceived value

ABSTRACT With the vast amount of information available to online shoppers at a simple click of mouse and touch in smartphones, the price comparison has become a very easy task. However, it has also increased the difficulty of online retailers to attract and retain price-sensitive buyers. This research looks into factors that influence price tolerance of buyers while buying different categories of products online. This study uses the analytic hierarchy process to determine the weightages of all the influencing factors and then determine their relative importance for next-stage survey. This study found that impact of customer satisfaction, trust, loyalty, and perceived value on price tolerance varied according to the nature of products. These results show that the buyers are more price tolerant to foreign-owned e-retailers for buying electronic goods in comparison to Indian start-up e-retailers, probably because of belief in standards. The study has implications for the managers, as it finds that trust and loyalty are more important factors than customer satisfaction and perceived value for e-retailing. Also, the trust and satisfaction are quite significant factors for e-retailing electric items in comparison to nonelectric items.
THE POTENTIAL OF WASTE STABILIZATION PONDS EFFLUENT AS A LIQUID FERTILIZER

This research investigation was aimed at demonstrating the technical and economic feasibility of waste stabilization ponds (WSP) under the climatic conditions of a subtropical region. A pilot plant was designed and constructed at the Karachi University Campus (KUC) for the treatment of domestic wastewater. An intensive analytical programme was followed for 24 months to evaluate the performance of ponding system. The algal-bacterial symbiotic system performed satisfactorily and achieved total BOD5 removal upto 80 - 82%, COD 69-74%, NH3-N 9-52%, Total Kjeldahl nitrogen (TKN) 38-47% and PO4-P ranging between 34 to 38 % in the secondary pond (P-4) at very high organic loadings of 500 and 1168 kg/ha.d. The maximum efficiency for the removal of coliforms was 99%. The study demonstrated that high BOD5 loadings at 500 and 1168 kg/ha.d were possible without deteriorating the performance of WSP. The research investigation practically demonstrated that WSP treatment technology is economically viable, as the effluent has been shown to be useful as a liquid fertilizer being rich in plant nutrients (N, K, P). An economic analysis of the treatment of 1000,000 gallons of wastewater indicated a net profit of Rs 7673 in addition to social and environmental benefits. At the same time this approach could conserve equivalent quantity of potable water, which is always, in short supply in mega cities like Karachi.
Towards Equitable Urban Residential Resettlement in Kigali, Rwanda

Rapid urbanization and frequent natural disasters have substantially increased the number of urban households – especially poor households – that have to be relocated away from their homes and communities (Satiroglu and Choi, 2015). Urbanization in developing countries is associated with many challenges, among them poverty and viral growth of informal settlements, many of which are often exposed to various natural hazards (Manirakiza, 2014). Resettlement is one option for reducing the risk of natural disasters that is being adopted both before and after the occurrence of a disaster (Correa et al., 2011). Governments and international agencies increasingly consider resettlement of vulnerable urban communities as a risk reduction strategy (Ibrahim et al., 2015). Disaster–risk mitigation is an indispensable instrument for protecting people’s lives and assets, as well as expanding national and local economies. Poorly executed resettlement may, however, induce loss of livelihood and increase the vulnerability and impoverishment of the displaced population.
Patellofemoral pain and the infrapatellar brace

Thirty-seven cases of patellofemoral pain in young, active military recruits were studied. All patients were provided with an infrapatellar brace as a method of treatment. Nine patients (24%) demonstrated some improvement in symptoms at 1 week following appli cation. Eight patients (22%) with maximum relief at 1 week were also shown to be symptom free at 1 year. Twelve patients (32%) with poor results were arthro scoped ; eleven of these (92%) were found to have chondromalacia of the patella. Our success rate for subjective symptoms, after using the infrapatellar brace in this study, does not compare favorably with those reported by Levine using the same device.
The Influence of Capital Structure and Dividens Policy to Firms Value Listed at Indonesian Stock Exchange

This research aims to find evidence on whether the capital structure and dividend’s policy have an impact on the firm’s value. The study uses a firm-level panel data as all companies listed at Indonesian Stock Exchange who pays the dividend during the period of 2010-2015. The study develops three reseach hypoteses, which are used to represent the main theories of capital structure and theories of corporate dividends. The method used in this research consisted of the quantitative research method using explanatory survey. The design of analysis used is multiple regression analysis, coefficient of correlation analysis, and coefficient of determinant analysis. While hypothesis testing using t-test and F test. The research finding shows in partial effect the capital structure had the impact on firm’s value, but the dividend’s policy had not impacted significantly on firm’s value. In simultaneously effect the capital structure and dividend’s policy had the impact to firm’s value. The implication of this study is to provide input for managers in establishing capital structure policies and dividend policies to increase the value of
Service Quality, Destination Image and Revisit Intention Relationships at Thermal Tourism Businesses

Interest for health tourism and its subcategories is rapidly groving througout the world. Thermal tourism take its share from this interest too. Individuals who seek to gain their health back or to preserve their current health condition attend to thermal tourism activities with an increasing demand. This growing demand encourages the businesses to improve themselves in terms of competitiveness. However, when it is the matter of health, thermal tourists’ needs and demands from the destinations and businesses they have been are much more different then mass tourists’ demands and needs. Thus, it is crucial to have knowledge about thermal tourists’ expectations and service quality perceptions for the owners or the managers of the businesses who consider to enter to the market or who desire to increase their market share. In this context, this study aims to determine the thermal tourist’s service quality, destination image perceptions and their relationship with revisit intention. In addition, this study aims to determine destination image’s mediating role in service quality and revisit intention. In order to achieve the these aims, related literature is reviewed and data is gathered from the thermal hotels in Balcova and Gonen regions. A total of 343 tourists participated to study. Data is analysed through ANOVA, T test, correlation and regression analysis. Findings show that there are significant relationships between service quality, destination image perceptions and revisit intentions of thermal tourists. Also results revealed that destination image has a mediating effect on service quality and revisit intention relationship
An Introduction to Kant's Ethics: Contents

1. A beginning: Kant's political theory 2. The categorical imperative: the ultimate norm of morality 3. The formula of autonomy or of universal law 4. The formula of respect for the diginity of persons 5. The formula of legislation for a moral community 6. The limits of the categorical imperative 7. Morality and prudence (Foundations 2) 8. Moral character 9. Living under the moral law 10. The defense of morality (Foundations 3).
All the Single Ladies: Job Promotions and the Durability of Marriage

We study how promotions to top jobs affect the probability of divorce. We compare the relationship trajectories of winning and losing candidates for mayor and parliamentarian and find that a promotion to one of these jobs doubles the baseline probability of divorce for women, but not for men. We also find a widening gender gap in divorce rates for men and women after being promoted to CEO. An analysis of possible mechanisms shows that divorces are concentrated in more gender-traditional couples, while women in more gender-equal couples are unaffected. (JEL J12, J16, M12, M51)
Essays on the Performance of Listed Real Estate Companies

In sum, all kinds of investors desire a certain level of performance, either exclusively financial or from an overall perspective, including sustainable returns. As listed real estate companies help investors overcome certain specific challenges associated with direct real estate investments, this dissertation examines corporate performance and its influencing factors, primarily from the investor perspective. The three research studies comprising this dissertation shed light on the different performance facets of and interactions between listed real estate companies, starting with the commencement date of public listing and continuing with essential relationships in emerging corporate governance topics. In particular, the first paper provides insights into IPO pricing in a comparative framework for the real estate sector. The second paper applies an innovative approach by firstly identifying the determinants of the proportion of female board members and secondly investigating the gender diversity / financial performance relationship by controlling for potential endogeneity. The final paper examines whether temporally distinct compensation packages are determined by company performance or rather by CEO power mechanisms.
(±)-3,4-Methylenedioxymethamphetamine Administration to Rats Does Not Decrease Levels of the Serotonin Transporter Protein or Alter Its Distribution between Endosomes and the Plasma Membrane

We showed that the serotonin (5-HT) neurotoxin 5,7-dihydroxytryptamine (5,7-DHT) reduces brain tissue 5-HT, decreases expression of 5-HT transporter (SERT) protein, and increases expression of glial fibrillary acidic protein (GFAP). In contrast, doses of (±)-3,4-methylenedioxymethamphetamine (MDMA) that decrease brain tissue 5-HT fail to alter expression of SERT or GFAP. Using a new and highly sensitive anti-SERT antibody, we determined whether MDMA alters the subcellular distribution of SERT protein by measuring SERT expression in endosomes and plasma membranes 2 weeks after MDMA administration. Rat brain tissues (caudate, cortex, and hippocampus) were collected 3 days and 2 weeks after MDMA (7.5 mg/kg i.p., every 2 h × 3 doses) or 5,7-DHT (150 μg/rat i.c.v.) administration. Representative results from cortex are as follows. At both 3 days and 2 weeks postinjection, MDMA decreased tissue 5-HT (65%) and had no effect on GFAP expression. MDMA increased heat shock protein 32 (HSP32; a marker for microglial activation) expression (30%) at 3 days, but not 2 weeks. MDMA did not alter SERT expression at either time point and did not alter SERT levels in either endosomes or plasma membranes (2 weeks). 5,7-DHT decreased tissue 5-HT (80%), increased HSP32 expression at both time points (about 50%), and increased GFAP expression at 2 weeks (40%). 5,7-DHT decreased SERT expression (33%) at 2 weeks, but not at 3 days. These findings indicate that a dosing regimen of MDMA that depletes brain 5-HT does not alter SERT protein expression or the distribution of SERT between endosomes and the plasma membrane and does not produce detectable evidence for neurotoxicity.
Effect of THI on milk coagulation properties of Holstein-Friesian dairy cattle

ABSTRACT The objective of this study was to evaluate the effect of temperature-humidity index (THI) on the milk coagulation properties of Holstein-Friesian dairy cattle from northeast part of Italy. A total of 592 individual milk samples from six dairy herds were evaluated. The milk coagulation properties traits analysed were milk rennet coagulation time and curd firmness, as well as the fat, protein, and casein contents, pH, milk aptitude to coagulate (IAC), and the somatic cell count. The THI was determined [. ]
Self-Determination, Behavioral Engagement, Disaffection, and Academic Performance: a Mediational Analysis

Abstract The present study examined the role of behavioral engagement and disaffection as mediators between self-determination and academic performance. Participants were 545 secondary students (53.4% girls) aged 12 to 19 years. Variables were assessed in the Spanish language classroom over a nine-month period. Students estimated their self-determination, and their teachers assessed student engagement, disaffection, and performance. Structural equation models corroborated the hypotheses: the types of self-determination differentially predicted engagement (R 2 = .39) and disaffection (R 2 = .24), and were progressively more adaptive the higher the autonomy; self-determination, behavioral engagement, and disaffection predicted performance (R 2 = .43); engagement and disaffection partially mediated the relationship from external regulation (β = –.097; p < .002; Confidence Interval = –.177, –.051), identified regulation (β = .109; p < .006; CI = .054, .165), and intrinsic motivation (β = .139; p < .002; CI = .086, .206) to performance. The implications of these findings for current theory and educational intervention are discussed.
The short selling regulation in the European Union: Assessing the authorization granted for the European Securities and Markets Authority to prohibit short selling

This paper discusses the renewed short selling regulation (Regulation (EU) No 236/2012) in the European Union. The focus is on the provisions that deal with prohibiting short selling in exceptional market circumstances. The Regulation further enforces certain obligations to report and disclose short positions. It is concluded that banning short selling is not an effective tool to contain extreme price volatility. The difference-in-differences regression and repeated measures GLM were used to test whether short selling bans were successful in containing volatility of those Spanish and Italian stocks that were subject to two back-to-back prohibitions during the years 2011-2013. The results are consistent with the majority of previous research, suggesting that the effectiveness of short sale constraints in reducing volatility is limited at best. Furthermore, there are evidence of counterproductive effects: constraints on short selling may actually increase volatility as well as deteriorate liquidity. However, based on theory and previous studies, reporting and disclosure requirements shall be favored provided they improve market efficiency as well as supervisory work of regulatory bodies.
Public procurement efficiency in agriculture and forestry in Slovakia

Agriculture and forestry in Slovakia is a sector that includes the highest number of contract awards in public procurement. The main aim of this article is to identify an influence of selected determinants on public procurement efficiency in agricultural and forestry sector in Slovakia. There are created two basic types of models based on a sample of 291 contracts, which were formed by means of a multiple linear regression in program R. The first model examines an influence of variables on public procurement savings that is defined as a rate of the final and probable price of the contract. This model confirms a positive influence of a number of offers on savings’ formation, where each next offer increases saving of approximately 8.816 %. On the other hand, a subcontractor’s presence reduces saving by 19.9 %. The second model examines and influence of variables on a number of offers in public procurement. The number of offers in a given sector positively influences a public competition, while there is usually of three offers more than in the negotiating process. However, the number of offers decreases when a contract is financing from the EU funds and when contract specifies a criterion of quality.