Miracle-dz/UniFAR-FTUs huggingface dataset:
The Diffusion of Management Accounting Innovations in Dependent (Subsidiary) Organizations and MNCs

A range of management accounting innovations (MAIs) have emerged in responding to the increasing changes in technology through the proliferation of globalization. Researchers have offered alternative views concerning these MAIs. These views range from rational-economic perspectives to the social-organizational process perspectives that explore how MAIs are adopted and implemented in different organizational settings. This paper contributes to the implementation impact by discussing the network view and subsidiaries’ capabilities, both absorptive and combinative, in the diffusion of MAIs in group organizations. The paper identifies four possible sources of diffusion of MAIs that have not been discussed in the literature.
Equity Financing Restrictions and the Asset Growth Effect: International vs. Asian Evidence

Abstract This paper investigates the driver of asset growth to explain the cross-country variation of the asset growth effect. We find that institutional restrictions on equity financing constrain firms' abilities to grow assets, and the degree of such restrictions is associated with the observed cross-country variations of the asset growth effect. Specifically, the asset growth effect is weaker in countries with more restrictions on stock issuance and buyback. In horserace tests, equity financing restrictions supersede legal system, stock market development, and information transparency in explaining the cross-country differences of the effect. We highlight our results through a comparison of two Asian countries—Korea and China—with the United States. Our results provide evidence that country financial regulations dampen certain sources of risks in asset prices.
Pediatric Liver Transplantation Using Reduced and Hyper‐Reduced Left Lateral Segment Grafts: A 10‐Year Single‐Center Experience

Few studies have examined the long‐term outcomes and prognostic factors associated with pediatric living living‐donor liver transplantation (LDLT) using reduced and hyper‐reduced left lateral segment grafts. We conducted a retrospective, single‐center assessment of the outcomes of this procedure, as well as clinical factors that influenced graft and patient survival. Between September 2000 and December 2009, 49 patients (median age: 7 months, weight: 5.45 kg) underwent LDLT using reduced (partial left lateral segment; n = 5, monosegment; n = 26), or hyper‐reduced (reduced monosegment grafts; n = 18) left lateral segment grafts. In all cases, the estimated graft‐to‐recipient body weight ratio of the left lateral segment was more than 4%, as assessed by preoperative computed tomography volumetry, and therefore further reduction was required. A hepatic artery thrombosis occurred in two patients (4.1%). Portal venous complications occurred in eight patients (16.3%). The overall patient survival rate at 1, 3 and 10 years after LDLT were 83.7%, 81.4% and 78.9%, respectively. Multivariate analysis revealed that recipient age of less than 2 months and warm ischemic time of more than 40 min affected patient survival. Pediatric LDLT using reduced and hyper‐reduced left lateral segment grafts appears to be a feasible option with acceptable graft survival and vascular complication rates.
Bilateral Aid Partnership of Inclusive Growth for the 12th Five Year Plan Perspectives

Abstract External assistance has played a significant role in the development process in India. The policy paper on external assistance conceptualized and prepared by the Poverty Monitoring and Policy Support Unit team is an attempt to support policy holders on focus efforts for external aid agencies particularly DFID and to highlight some of the major issues and concerns regarding DFID support in the form of bilateral partnership in India . Looking at the key areas of DFID support, this paper is divided into few sections and sub-section. After the background aspect, Section 1.1 summarizes the external contribution in the education sector. Section 1.2 is an overview on health support scenario including National Aids Control Programme and development co-operation. Section 1.3 provides a brief on support for urban poverty reduction efforts with the DFID support while Section 1.4 gives a summary of private sector assistance; Section 1.5 highlights the partnership towards climate change, section 1.6 gives an overview of the overall efficacy support in making good governance and in section 1.7 Finally, article concluded with few issues and strategic suggestions to improve overall partnership scenario with external aid agencies.
The role of desmopressin acetate in patients undergoing coronary artery bypass surgery. A controlled clinical trial with thromboelastographic risk stratification.

The role of desmopressin acetate in attenuating blood loss and reducing homologous blood component therapy after cardiopulmonary bypass is unclear. The purpose of this investigation was to identify a subgroup of patients that may benefit from desmopressin acetate therapy. One hundred fifteen patients completed a prospective randomized double-blind, placebo-controlled trial designed to evaluate the effect of desmopressin acetate (0.3 microgram.kg-1) on mediastinal chest tube drainage after elective coronary artery bypass grafting surgery in patients with normal and abnormal platelet-fibrinogen function as diagnosed by the maximal amplitude (MA) on thromboelastographic (TEG) evaluation. The 115 patients evaluated were divided into two groups based on the MA of the post-cardiopulmonary bypass TEG tracing. Group 1 (TEG:MA greater than 50 mm) consisted of 86 patients, of whom 44 received desmopressin and 42 received placebo. Twenty-nine patients had abnormal platelet function (TEG:MA less than 50 mm) and were designated as group 2. In group 2, 13 received desmopressin and 16 placebo. During the first 24 h after cardiopulmonary bypass, the placebo-treated patients in group 2 had significantly greater mediastinal chest tube drainage when compared to placebo patients in group 1 (1,352.6 +/- 773.1 ml vs. 865.3 +/- 384.4 ml, P = 0.002). In addition to increases in blood loss, group 2 placebo patients also were administered an increased number of blood products (P less than 0.05). The desmopressin-treated patients in group 2 neither experienced increased mediastinal chest tube drainage nor received increased amounts of homologous blood products when compared to those in group 1. (ABSTRACT TRUNCATED AT 250 WORDS)
The impact of socio-demographic characteristics on new product introductions

Literature has established the importance of small businesses in contributing new things such as innovations and new jobs to the economy. In Nigeria there are many small businesses but their effect on national economy has not been felt. This may be due to lack of innovation activity in the firms. Also, the nature of entry into micro-firms in Nigeria calls for concern. Participant observation showed that due to the high level of unemployment in the country, young people, some of whom have not acquired any meaningful education start fragile micro businesses that can easily die off. Underperformance of the micro-firms might have been influenced by the entrepreneurs' age, academic background, firm age or firm size. This study investigates the extent of technological innovation/new product introductions and the impact of the four socio-demographic characteristics on technological innovation/new product introduction among technology-based micro-entrepreneurs in Lagos State, Nigeria. Survey method was used. Out of the 250 randomly administered questionnaires 225 (90.00%) were retrieved. The results showed that majority of the respondents were female, young and with low academic background. Majority of the firms developed 1 - 3 technological innovations in a period of five years but these did not translate to new product introductions. The results revealed that majority of the firms did not have any new product introduction in five years. All the four socio-demographic characteristics examined in this study were positively and significantly associated with technological innovations and new product introductions except entrepreneur's age whose association with new product introduction was not significant. This study concludes that the technology-based micro-entrepreneurs in Lagos State Nigeria need governmental intervention which should be directed towards increasing their level of education and provision of technical assistance in running the businesses to enhance their performance. Other results and their implications are discussed.
The Right Kind of People: Characteristics of Successful Ideators' Online Behaviour

Open online idea calls are an increasingly popular way to crowdsource ideas. Such calls tend to attract a diverse crowd who suggest a variety of ideas. To detect the most promising from this mass of ideas, we identify online behavioural characteristics of successful ideators, i.e. those who suggest ideas that are implemented. Our study is based on binary logistic regression analyses of a dataset from a call for ideas crowdsourced by the city of Munich. We found that characteristics linked to suggesting possible solutions and to showing positive attention towards other ideas are key features of how successful ideators behave online. We also found that the first is a characteristic of ideators who are likely to suggest an idea that is implemented but not novel. The latter is a characteristic of ideators who are likely to suggest an idea that is implemented and novel. Paying attention to other ideas before suggesting one's own and providing constructive input to other ideas are not found to be characteristic for successful ideators. The findings contribute to a better understanding of successful ideators' online behaviour and thereby open up new opportunities for the detection of ideas that the idea-seeker wants to implement.
Expression of proteins encoded by the Escherichia coli cyn operon: carbon dioxide-enhanced degradation of carbonic anhydrase

Cyanase catalyzes the reaction of cyanate with bicarbonate to give 2CO2. The cynS gene encoding cyanase, together with the cynT gene for carbonic anhydrase, is part of the cyn operon, the expression of which is induced in Escherichia coli by cyanate. The physiological role of carbonic anhydrase is to prevent depletion of cellular bicarbonate during cyanate decomposition due to loss of CO2 (M.B. Guilloton, A.F. Lamblin, E. I. Kozliak, M. Gerami-Nejad, C. Tu, D. Silverman, P.M. Anderson, and J.A. Fuchs, J. Bacteriol. 175:1443-1451, 1993). A delta cynT mutant strain was extremely sensitive to inhibition of growth by cyanate and did not catalyze decomposition of cyanate (even though an active cyanase was expressed) when grown at a low pCO2 (in air) but had a Cyn+ phenotype at a high pCO2. Here the expression of these two enzymes in this unusual system for cyanate degradation was characterized in more detail. Both enzymes were found to be located in the cytosol and to be present at approximately equal levels in the presence of cyanate. A delta cynT mutant strain could be complemented with high levels of expressed human carbonic anhydrase II; however, the mutant defect was not completely abolished, perhaps because the E. coli carbonic anhydrase is significantly less susceptible to inhibition by cyanate than mammalian carbonic anhydrases. The induced E. coli carbonic anhydrase appears to be particularly adapted to its function in cyanate degradation. Active cyanase remained in cells grown in the presence of either low or high pCO2 after the inducer cyanate was depleted; in contrast, carbonic anhydrase protein was degraded very rapidly (minutes) at a high pCO2 but much more slowly (hours) at a low pCO2. A physiological significance of these observations is suggested by the observation that expression of carbonic anhydrase at a high pCO2 decreased the growth rate.
Asthma symptoms in relation to building dampness and odour in older multifamily houses in Stockholm.

SETTING Respiratory symptoms and hay fever in adults in relation to the indoor environment. OBJECTIVES To study relationships between reports on respiratory symptoms and hay fever and building dampness and odours in older multifamily dwellings. DESIGN A questionnaire study in a random sample of 231 multifamily buildings built before 1961, which included 4224 apartments. The response rate was 77% (n = 3241). Information on building characteristics was gathered from building owners and the central building register in Stockholm. Multiple logistic regression analysis was applied, adjusting for age, sex, current smoking, population density, type of ventilation and ownership. RESULTS In total, 22% reported at least one sign of dampness, and 32% reported odour in the dwelling. All types of odours were more common in damp buildings. Reports on dampness and odours were related to asthma symptoms and current cough, even when adjusting for potential confounders. A combination of odour and signs of high air humidity was related to an increase in asthma symptoms (OR = 2.82; 95%CI 2.70-2.95) and current cough (OR = 5.29; 95%CI 4.99-5.62). Similar findings were observed for a combination of odour and history of water leakage in the last 5 years, with an increase in asthma symptoms (OR = 3.59; 95%CI 3.37-3.82) and current cough (OR = 2.86; 95%CI 2.61-3.14). There was a dose-response relationship between respiratory symptoms and the number of signs of dampness. An association was also observed between dampness and a history of pollen allergy. CONCLUSIONS Signs of high indoor air humidity, water leakage and odours were common, and related to respiratory symptoms. Exposure to odorous compounds from building dampness may be significant with respect to respiratory symptoms and possibly atopic sensitisation.
Structured intervention in family caregivers of the demented elderly and changes in their immune function

Abstract The aim of the present study was to investigate the effects of a group structured intervention on the mental and physical discomfort and immune function of 20 family caregivers. A structured intervention for caregivers consists of five sessions, each of which lasts 90 min. This was a modified version of the program that had been originally developed for cancer patients. All the family caregivers were female and ranged in age from 47 to 66 years (mean: 54.7 ± 4.4). The period of care at home ranged from 1 to 12 years (mean: 5.8 ± 2.7). Concerning the original diseases of the care‐receivers, 10 had vascular dementia and eight had Alzheimer's disease. Nine out of 20 caregivers had no care support, and seven utilized no public resources such as day‐care centers. Only five caregivers felt that they were healthy. Two psychometries, that is, Profile of Mood States (POMS) and General Health Questionnaire‐30 (GHQ‐30) were administered and blood samples were drawn before and after intervention. Comparison of results showed that there was significant improvement (P < 0.05) in the scores of depression, anger–hostility, fatigue and confusion in the POMS, and physical symptoms, anxiety–mood disorder, suicidality–depression in the GHQ‐30. Also, there was significant (P = 0.0325) augmentation of natural‐killer cell activity. The present study suggests that this kind of intervention was effective for relieving emotional and physical discomfort, and also for improving immune function.
Increased levels of γ‐glutamylamines in Huntington disease CSF

Transglutaminases (TGases) catalyze several reactions with protein substrates, including formation of γ‐glutamyl‐ε‐lysine cross‐links and γ‐glutamylpolyamine residues. The resulting γ‐glutamylamines are excised intact during proteolysis. TGase activity is altered in several diseases, highlighting the importance of in situ enzymatic determinations. Previous work showed that TGase activity (as measured by an in vitro assay) and free γ‐glutamyl‐ε‐lysine levels are elevated in Huntington disease (HD) and that γ‐glutamyl‐ε‐lysine is increased in HD CSF. Although free γ‐glutamyl‐ε‐lysine was used in these studies as an index of in situ TGase activity, γ‐glutamylpolyamines may also be diagnostic. We have devised methods for the simultaneous determination of four γ‐glutamylamines in CSF: γ‐glutamyl‐ε‐lysine, γ‐glutamylspermidine, γ‐glutamylputrescine, and bis‐γ‐glutamylputrescine and showed that all are present in normal human CSF at concentrations of ∼150, 670, 40, and 240 nM, respectively. The high γ‐glutamylspermidine/γ‐glutamylputrescine and γ‐glutamylspermidine/bis‐γ‐glutamylputrescine ratios presumably reflect in part the large spermidine to putrescine mole ratio in human brain. We also showed that all four γ‐glutamylamines are elevated in HD CSF. Our findings support the hypotheses that (i) γ‐glutamylpolyamines are reflective of TGase activity in human brain, (ii) polyamination is an important post‐translational modification of brain proteins, and (iii) TGase‐catalyzed modification of proteins is increased in HD brain.
Roles of the FabA and FabZ β-Hydroxyacyl-Acyl Carrier Protein Dehydratases in Escherichia coli Fatty Acid Biosynthesis*

There are two genes, fabA and fabZ, encoding β-hydroxyacyl-acyl carrier protein (ACP) dehydratases that function in the dissociated, type II fatty acid synthase system of Escherichia coli. We have investigated their roles in fatty acid synthesis by purifying the two proteins and reconstituting cycles of fatty acid synthesis in vitro using five other purified proteins. FabA and FabZ exhibited broad, overlapping chain length specificities. The FabZ dehydratase efficiently catalyzed the dehydration of short chain β-hydroxyacyl-ACPs and long chain saturated and unsaturated β-hydroxyacyl-ACPs. FabA was most active on intermediate chain length β-hydroxyacyl-ACPs and also possessed significant activity toward both short and long chain saturated β-hydroxyacyl-ACPs. Significantly, FabA was virtually inactive in the dehydration of long chain unsaturated β-hydroxyacyl-ACP. The introduction of the double bond at the 10-carbon stage of fatty acid synthesis by FabA was only detected in the presence of β-ketoacyl-ACP synthase I (FabB). A yeast two-hybrid analysis failed to detect an interaction between FabA and FabB, therefore the channeling of intermediates toward unsaturated fatty acid synthesis by FabB was attributed to the affinity of the condensing enzyme for cis-decenoyl-ACP. The broad substrate specificity of FabZ coupled with the inactivity of FabA toward a long chain unsaturated β-hydroxyacyl-ACP provides a biochemical explanation for the phenotypes of cells with genetically altered levels of the two dehydratases.
Guest–Server Exchange Model and Performance: The Connection Between Service Climate and Unit-Level Sales in Multiunit Restaurants

Using a sample of 51 full-service restaurants from three competing full-service restaurant companies, we extended the research on service process management by connecting the reactions of service-based employees to guests’ satisfaction with their service experience and firm-level performance. We replicated and confirmed previous tests of the existing guest–server exchange model connecting frontline-level employees’ attitudes toward their work as service providers to guests’ satisfaction in the restaurants. Most notably, we extended the guest–server exchange model by including the relationship between guests’ reports of satisfaction with service and firm performance, bringing together three unique sources of data. The findings from the test of our structural equation model revealed that 26% of the variance in firm performance was accounted for by guest satisfaction, showing that organizational policies and support for employees, are connected to a positive service climate, guest satisfaction, and firm performance, measured as sales per available seat in each restaurant.
Exchange Rates for Intermittent and Fluctuating Occupational Noise: A Systematic Review of Studies of Human Permanent Threshold Shift

Objective: The aim of this study was to review the literature regarding human noise-induced permanent threshold shift and to determine whether the observed data agreed with the predictions of two different exchange rates (ERs). Design: An initial list of possibly relevant studies included those cited by authors who endorsed the 3 dB ER, as well as studies in personal files, studies retrieved by a MEDLINE search, and the reference lists of all of these. Criteria for relevance were designed to ensure that exposures were sufficiently intermittent or fluctuating that effective exposure levels based on the 3 dB (LAeq8h) and 5 dB (time-weighted average [TWA]) ERs would differ by at least 1 dB, that at least one of these metrics could be estimated, and that audiometric data were available for groups of defined age, sex, and exposure. Relevant studies were reviewed in detail, and their audiometric data were compared with the predictions of the ISO-1999/ANSI S3.44 model. Results: Nine relevant studies were identified. For six articles, the reported hearing levels were substantially less than would have been predicted from LAeq8h. In each of these cases, TWA would have predicted lower hearing levels than LAeq8h and would have better fit the observed data. In three cases it was not possible to say which ER would have better fit the observed data. Conclusions: The 3 dB ER systematically overestimates the risk of noise-induced hearing loss for intermittent or fluctuating noise. The 5 dB ER appears to be more accurate, but also overestimates risk, particularly for exposures above 100 dBA.
Cytotoxic T Cells in PD-L1–Positive Malignant Pleural Mesotheliomas Are Counterbalanced by Distinct Immunosuppressive Factors

In malignant pleural mesothelioma, immunohistochemical expression of PD-L1 does not accurately predict whether patients respond to treatment with PD-1 pathway inhibitors. Comprehensive immunoprofiling by flow cytometry uncovered immunophenotypes that improve our understanding of response and resistance to checkpoint blockade. PD-L1 immunohistochemical staining does not always predict whether a cancer will respond to treatment with PD-1 inhibitors. We sought to characterize immune cell infiltrates and the expression of T-cell inhibitor markers in PD-L1–positive and PD-L1–negative malignant pleural mesothelioma samples. We developed a method for immune cell phenotyping using flow cytometry on solid tumors that have been dissociated into single-cell suspensions and applied this technique to analyze 43 resected malignant pleural mesothelioma specimens. Compared with PD-L1–negative tumors, PD-L1–positive tumors had significantly more infiltrating CD45+ immune cells, a significantly higher proportion of infiltrating CD3+ T cells, and a significantly higher percentage of CD3+ cells displaying the activated HLA-DR+/CD38+ phenotype. PD-L1–positive tumors also had a significantly higher proportion of proliferating CD8+ T cells, a higher fraction of FOXP3+/CD4+ Tregs, and increased expression of PD-1 and TIM-3 on CD4+ and CD8+ T cells. Double-positive PD-1+/TIM-3+ CD8+ T cells were more commonly found on PD-L1–positive tumors. Compared with epithelioid tumors, sarcomatoid and biphasic mesothelioma samples were significantly more likely to be PD-L1 positive and showed more infiltration with CD3+ T cells and PD-1+/TIM-3+ CD8+ T cells. Immunologic phenotypes in mesothelioma differ based on PD-L1 status and histologic subtype. Successful incorporation of comprehensive immune profiling by flow cytometry into prospective clinical trials could refine our ability to predict which patients will respond to specific immune checkpoint blockade strategies. Cancer Immunol Res; 4(12); 1038–48. ©2016 AACR.