Miracle-dz/UniFAR-FTUs huggingface dataset:
The Implementation of Management Accounting Practices and its Relationship with Performance in Small and Medium Enterprises

There is scarce research into management accounting practices (MAPs) in small and medium-sized enterprises (SMEs) in the current literature. This study aims to explore the implementation of MAPs in SMEs and the relationship between MAPs implementation and performance. A questionnaire survey was conducted among Malaysian SMEs which yields 160 usable responses. The study demonstrates that the level of adoption of MAPs differs from traditional to more sophisticated approach. Costing system and performance measurement system appear to be a common MAPs used in SMEs regardless of the firms’ size. Therefore the results suggest that the sophisticated MAPs are expected to be utilized by larger enterprise which is in line with the theoretical arguments of the effect of size in the adoption of MAPs. The findings also show that certain MAPs have significant relationships with performance. This study provides additional empirical evidences on the implementation of MAPs in SMEs and their relationships with performance.
The Optimal Investment Strategy of Information Security

This study analyzes an optimal investment strategy for information security (IS) for a profit-maximizing online monopoly when it is facing attacks from cyber criminals by considering a network security theoretical model with time-varying characteristics. The intangible profit of security investment is transformed into a measurable sales benefit by using a successful entry ratio that links the relationships among IS investment, security improvement, and increases in consumer demand. The dynamic optimization technique is adopted to analyze optimal network security investments for enterprises. It is found that there exists a unique optimal IS investment level. This investment strictly increases with market potential and degree of threat, but the increment strictly decreases with changes in market potential and the degree of threat. The benefit-cost ratio of investment versus threat is strictly concave in regard to threat degree. Next, in a finite time frame, an optimal investment in information security monotonically decreases over time until the end of the time period whenever the discount rate is low. Finally, it is also found that the optimal upgrade time to invest in information security occurs when a monopoly’s gross profits in two generations of products are the same.
Resistance training improves fatigue and quality of life in previously sedentary breast cancer survivors: a randomised controlled trial.

The primary aim of this study was to evaluate the benefits of resistance training (RT) on quality of life (QOL) and fatigue in breast cancer survivors as an adjunct to usual care. We recruited 39 women who had survived breast cancer [mean age (y) 51.9 ± 8.8; time since diagnosis (m) 11.6 ± 13.2]. Primary outcomes were fatigue as assessed by the Functional Assessment of Chronic Illness Therapy - Fatigue (FACIT) scale and QOL as assessed by the Functional Assessment of Cancer Therapy - General (FACT-G) scale. ANCOVA was used to assess the change in the primary outcomes while controlling for baseline values, with effect sizes (ES) displayed as partial Eta squared. The experimental group received supervised RT 3 days per week in a university clinic for 16 weeks. Perceptions of fatigue improved significantly in the RT group compared to controls [mean (SD) 6.7 (7.5) points vs. 1.5 (3.7) points], (P = 0.006, ES = 0.20) as did QOL [6.9 (8.5) points vs. 1.6 (4.4) points], (P = 0.015, ES = 0.16). We demonstrated both statistically and clinically important improvements in fatigue and QOL in response to RT in breast cancer survivors.
Pilot study to evaluate a plasma device for the treatment of onychomycosis

Onychomycosis is a fungal infection of the nail unit, and is the most common of the nail disorders. Current therapies for onychomycosis have less than ideal efficacy and have the potential for adverse effects. As previous studies have shown that nonthermal plasma inhibits the in vitro growth of Trichophyton rubrum, we conducted a pilot study on 19 participants with toenail onychomycosis. The primary endpoint was safety of the device, and secondary outcome measures were clinical efficacy and mycological cure. Patient satisfaction was measured using questionnaires at the completion of the study. All but one patient met the primary endpoint of safety and there were no long‐term sequelae. The overall clinical cure was 53.8% and the mycological cure was 15.4%. The majority of patients were satisfied with the treatment. Our conclusions are that nonthermal plasma is a safe treatment and may have a beneficial effect on toenail onychomycosis.
The dynamics of venture capital industry

Born in the USA, the Venture Capital (VC) industry has spread throughout Europe. This new principle of organisation financing innovation requires institutional arrangements which cater both to the specifics of different national frameworks and to the trend towards homogenisation. We elaborate an econometric model which takes account of economic variables, institutional factors and the specific elements of the VC activity to appreciate the dynamics of the VC industry.
MRI study of thalamus volumes in juvenile patients with bipolar disorder

In vivo imaging studies suggest functional abnormalities of the thalamus in adult patients with bipolar disorder, but the presence of anatomical abnormalities is controversial. Our objective in this study was to compare the thalamus volumes of children and adolescents with bipolar disorder versus healthy controls to determine whether any morphological abnormalities exist early in illness course. We studied 16 patients with bipolar disorder according to DSM‐IV criteria (mean age±SD=15.5±3.4 years) and 21 healthy control subjects (mean age±SD=16.9±3.8 years). Blinded examiners measured thalamic gray matter volumes with a semiautomated technique. Analysis of covariance, with age, gender, and intracranial brain volume as covariates, revealed no significant differences in left and right thalamic volumes between patients with bipolar disorder and healthy controls. Our findings indicate there are no significant differences in thalamus size between children and adolescents with bipolar disorder and healthy comparison subjects, in contrast to available findings for schizophrenia and first‐break psychosis. Any differences in thalamus size that may exist between patients with bipolar disorder and healthy controls must amount to small effect sizes. Depression and Anxiety 23:347–352, 2006. ©Published 2006 Wiley‐Liss, Inc.
Symbol repetition and power re-allocation scheme for orthogonal code hopping multiplexing systems

We propose a symbol repetition and power re-allocation scheme to reduce a collision effect in orthogonal code hopping multiplexing (OCHM) systems. Each mapped symbol is repeated N times and an OCHM scheme is applied for downlink transmission. Through repetitions, the perforation effect is decentralized among the repeated symbols and the full perforation probability is significantly reduced. The transmit power is re-allocated among the repeated symbols to protect the symbols regardless of the number of perforations in the repeated symbols. Simulation results show that the proposed scheme saves the required energy by 4 dB in the independent Rayleigh fading channels for a frame error rate (FER) value of 1% when the perforation probability is 0.25.
Neurobrucellosis: clinical and neuroimaging correlation.

BACKGROUND AND PURPOSE Manifestation of nervous system involvement by neurobrucellosis, a treatable infection, is not well documented. We investigated patterns of nervous system involvement and determined if neuroimaging abnormalities correlated with clinical manifestations of neurobrucellosis. METHODS We reviewed 23 MR imaging studies (17 of brain, six of spine) and seven CT scans of brain in 23 patients (14 male and nine female patients; age range 17-71 years) with positive Brucella titers in their serum and CSF. RESULTS Twelve patients had central nervous system (CNS) involvement, four had peripheral nervous system (PNS) involvement, two had combined PNS and CNS involvement, and five had isolated hearing loss. Imaging findings were variable: five of seven brain CT studies were normal, and 10 of 23 MR studies were normal (eight brain, one thoracic, one lumbar). One brain CT study showed subthalamic hemorrhage, mild perivascular enhancement, left caudate lacunae, and diffuse white matter changes. One other brain CT study showed enhancement of the tentorium in addition to white matter changes. Abnormal MR findings were basal meningeal enhancement (n = 3), lumbar nerve root enhancement (n = 3), granuloma of the suprasellar region (n = 1), diffuse white matter changes (n = 7), and spinal cord atrophy (n = 1). All patients improved after treatment with three antimicrobial drugs for 3-12 months. Seven patients had follow-up imaging; the enhancement disappeared but the white matter and ischemic changes persisted despite almost complete clinical recovery. CONCLUSION Clinical-radiologic correlation in neurobrucellosis varies from a normal imaging study despite positive clinical findings, to a variety of imaging abnormalities that reflect either an inflammatory process, an immune-mediated process, or a vascular insult.
Commitment enhancement to an organic product through corporate social responsibility (CSR) and the mediating role of the consumers’ emotional attachment

Article history: Received 22 September 2016 Received in revised form 10 December 2016 Accepted 18 December 2016 The marketing literature review we announced that previous studies have not dug in depth the effects of social responsibility and emotional attachment on the commitment to a biological product. Further than satisfying the target audience’s emerging and latent needs, which are being trivialized, the marketer must find a comparative advantage over the main actors. Therefore, we intent in this research to integrate Corporate Social Responsibility (CSR) and emotional attachment to understand emotional commitment to the brand of an organic product? Affective commitment is inherent to a relational perspective that can address the volatility of the consumer and build a deep partnership. Our work target at showing the effect of CSR operating in the organic sector on stimulating the consumer’s emotional commitment toward the company’s products, while testing the mediating role of emotional attachment. For this, we conducted an empirical study involving 430 Saudi customers of the brand Yves Rocher. The results allowed us, on the one hand, to confirm the significance of the causal link between CSR and consumer emotional involvement and, on the other hand, to justify the thorough mediation of emotional attachment to this organic brand. These findings allowed us to identify ways for the professionals working in the organic sector to improve strategies.
Loyalty to Social Ventures in Social Media: The Role of Social Cause Involvement, Identification, and Commitment

ABSTRACT Recently, more social organizations are engaging in market transactions to achieve financial self-reliance. In today’s highly competitive market, it is imperative for such social ventures to bolster long-term support from their consumers through every possible point of access, such as social media. Given the importance of social media in enhancing customer relationships, this study examines factors that promote consumers’ loyalty toward social ventures, focusing on intentions to participate in cause-related activities and opinion-sharing behavior via social media. Data obtained from 304 US consumers confirmed that consumer involvement, identification, and commitment were key determinants of consumer loyalty in social media. The results also showed that the effect of involvement was mediated by identification and commitment. The findings suggest that social ventures should not only attract interested segments through social media, but also engage and enhance their sense of belonging and commitment.
Quantity Competition under Resale Price Maintenance when Most Favored Customers are Strategic

Legal studies usually treat a policy of a manufacturer or retailer as socially harmful if it reduces product output and increases the price. We consider a two-period model where the first-period price is fixed by resale price maintenance (RPM) and resellers endogenously decide to use another "collusion suspect," meet-the-competition clause with a most-favored-customer clause (MFC), to counteract strategic customer behavior. As a result of MFC, second-period (reduced) price increases, and resellers' inventories decrease. However, customer surplus may increase and aggregate welfare increases in the majority of market situations. MFC can not only decrease the losses in welfare and resellers' profits due to strategic customers but, under reseller competition, may even lead to higher levels of these values than with myopic customers, i.e., to gains from increased strategic behavior. MFC may create "MFC-traps" for resellers, where one of possible market outcomes yields a gain from increased strategic behavior while another results in a reseller profit less than the worst profit in any stable outcome without MFC. With growing competition, benefits or losses from MFC can be higher than losses from strategic customer behavior.
Replication of murine sarcoma virus-Harvey (MSV-H) in tissue cultures of virus-induced sarcomas.

Summary Sarcomas induced in 13 BALB/c mice, one Sprague-Dawley rat and five Syrian (golden) hamsters by the murine sarcoma virus-harvey (MSV-h) were grown in cell culture and the cell lines maintained for a maximum of 194 days. The majority of the tumour lines formed three-dimensional colonies of densely packed cells which eventually broke free from the glass and floated in the medium. Infective MSV-h was obtained from the mouse and rat tumour cultures. Filtrates of the culture fluids induced typical MSV-h lesions when injected into newborn mice, and those from cultures maintained for 4 to 6 months were as effective as those from cultures maintained for shorter periods. The newborn mice receiving undiluted culture fluids rapidly developed sarcomas and erythroblastic splenomegaly, while recipients of limiting dilutions developed lymphocytic leukaemia which never appeared earlier than 2 months after injection. Thus, the MSV-h derived from cell cultures behaved in the same way as that derived from infected animals. However, hamster tumour-cell culture filtrates did not contain active MSV-h when tested in mice, but one such filtrate induced typical sarcomas and other characteristic MSV-h lesions when injected into newborn hamsters.
PENGARUH CUSTOMER ENGAGEMENT TERHADAP KEPUASAN PELANGGAN DAN KEPERCAYAAN MEREK SERTA DAMPAKNYA PADA LOYALITAS MEREK

ABSTRACT Customer engagement has recently emerged in both academic literature and practitioner discussions as a new prespective in customer relationship management that aims to build brand loyalty. It is encouraged the emergence of new interaction channels, namely social media and the growing popularity of the Internet, which allows the company to interact more intensively with its customers. However, empirical investigations about customer engagement is relatively limited. This study aims to examine the effect of customer engagement on brand loyalty that mediated by customer satisfaction and brand trust on the mobile phone operator services. Researchers used an online survey approach on a sample of 140 customers who become the followers of twitter companyaccount, namely @XL123 . Data were analyzed using path analysis. The results showed that customer engagement influence customer satisfaction and brand trustpositively, but has no effect on brand loyalty. Customer satisfaction has positive influence on brand trust, but has no effect on brand loyalty, and brand trust influence brand loyaltypositively. This study contributes to the literature on customer engagement in the context of mobile telecommunications, with empirical evidence significant influence of customer engagement to customer satisfaction. ABSTRAKSI Customer engagement baru-baru ini muncul dalam literatur akademis dan diskusi praktisi sebagai perspektif baru dalam penerapan customer relationship management yang bertujuan membangun loyalitas merek. Hal ini didorong munculnya saluran interaksi baru, yaitu media sosial dan semakin populernya internet, yang memungkinkan perusahaan dapat berinteraksi lebih intensif dengan pelanggannya. Namun demikian, penyelidikan empiris tentang customer engagement masih relatif terbatas. Penelitian ini bertujuan menguji pengaruh customer engagement terhadap loyalitas merek yang dimediasi kepuasan pelanggan dan kepercayaan merek pada jasa operator telepon seluler. Peneliti menggunakan pendekatan survei online pada 140 sampel pelanggan yang menjadi followers akun twitter perusahaan, yaitu @XL123 . Data dianalisis menggunakan analisis jalur. Hasil penelitian menunjukkan bahwa customer engagement berpengaruh positif terhadap kepuasan pelanggan dan kepercayaan merek, tetapi tidak berpengaruh terhadap loyalitas merek. Kepuasan pelanggan berpengaruh positif terhadap kepercayaan merek, tetapi tidak berpengaruh terhadap loyalitas merek. Kepercayaan merek berpengaruh positif terhadap loyalitas merek. Penelitian ini berkontribusi tentang literatur customer engagement dalam konteks telekomunikasi seluler, dengan pembuktian empiris pengaruh signifikan customer engagement terhadap kepuasan pelanggan.
New guidance laws and autopilot designs for intercepting missiles with TVC and DCS

In this paper, guidance law (GL) and autopilot system, the decision parts of an airframe, are discussed, and specially, the intercepting missiles are the plants considered. For a non-aerodynamically maneuvering airframe, a wingless structure based on thrust vector control (TVC) and divert control system (DCS) is used. To design a robust autopilot system, the sliding mode theory is applied. Besides, two new missile GLs are presented, which utilize the optimal control theory, inverse dynamics technique, and Lyapunov analysis. In addition, stability of the integrated guidance/autopilot (G/A) system and the design methodology of the system parameters are discussed. Finally, various simulations including aerodynamic model are demonstrated to examine the feasibility and performance of the missile's integrated G/A systems.
Quick-Wee: a novel non-invasive urine collection method

Background Clean catch urine (CCU) collection in precontinent children is often time-consuming, with associated collection failure. We hypothesise that stimulating cutaneous reflexes hastens voiding for CCU. Methods 40 children aged 1–24 months in the ED. Standard CCU was augmented with gentle suprapubic cutaneous stimulation using saline-soaked gauze (Quick-Wee method). Results 12/40 (30%) children voided within 5 min for successful CCU. Parental and clinician satisfaction was high. Conclusions Quick-Wee appears to be a simple method to speed CCU in young children.
Regulation of antibody response in vitro. II. Formation of rabbit reaginic antibody.

Rabbits were immunized by intraperitoneal injections of DNP-Ascaris antigen precipitated with aluminum hydroxide gel to form reaginic antibodies. Mesenteric lymph node cells from the primed rabbits were stimulated in vitro by incubating with homologous antigen for 24 hr and then cultured for 6 days in the absence of antigen. Measurements of IgG and reaginic antibodies in culture fluids showed that the lymph node cells from the rabbits which formed reaginic antibodies after primary immunization produced IgG antibodies. In vitro reaginic antibody formation was generally observed when donors of lymph node cells showed both primary and secondary reaginic antibody responses after the primary and booster injections. The titer of reaginic antibody in the culture fluid, as determined by the PCA reaction, did not correlate with the concentration of IgG antibodies in the fluid, or with the reaginic antibody titer of the serum of donors at the time of sacrifice. The molecular size of reaginic antibody in the culture fluids was intermediate between those of IgM and IgG antibodies. The skin-sensitizing activity of the antibody was completely lost by treatment with 0.01 M dithiothreitol followed by alkylation and slightly diminished after heating at 56°C for 2 hr. Such properties of the reaginic antibodies in the culture fluid were comparable to those of IgE antibodies in the serum. It was found that a removal of most of the adherent cells in lymph node cell suspension before antigen stimulation in vitro did not have a significant effect on the formation of IgG, IgM and IgE antibodies in the culture. An addition of monospecific anti-IgG with antigen for in vitro stimulation suppressed in vitro IgG and IgM antibody formation but not the IgE antibody formation.
Out of Africa with regional interbreeding? Modern human origins.

A central issue in paleoanthropology is whether modern humans emerged in a single geographic area and subsequently replaced the preexisting people in other areas. Although the study of human mitochondrial DNAs supported this single-origin and complete-replacement model, a recent paper(1) argues that humans expanded out of Africa more than once and regionally interbred. However, both the genetic antiquity and the impact of the African contribution to modern Homo sapiens are so great as to view Africa as a central place of human evolution. Despite the possibility that out-of-Africa H. sapiens interbred with other populations, this evidence is more consistent with the uniregional hypothesis than the multiregional hypothesis of modern human origins.
Influence Of Total Quality Management Practices On Job Satisfaction: A Case Of The Administration Police Service, Nairobi County

xiii CHAPTER ONE: INTRODUCTION. 1 1.1 Background to the Study . 1 1.2 Statement of the Problem . 2 1.3 Purpose of the Study . 4 1.4 Objectives of the Study . 4 1.5 Research Questions . 5 1.6 Significance of the Study . 5 1.7 Delimitation of the Study . 6 1.8 Limitation of the Study . 6 1.9 Assumptions of the Study . 7 1.10 Definition of Significant Terms . 8 1.11 Organization of the Study . 8 vi CHAPTER TWO: LITERATURE REVIEW. 10 2.