Miracle-dz/UniFAR-FTUs huggingface dataset:
Discretionary Accounting Accruals, Managers' Incentives and Audit Fees

This paper examines the linkages between discretionary accruals (DAs), managerial share ownership, management compensation and audit fees. It draws on the theory that managers of firms with high management ownership are likely to use DAs to communicate value relevant information while managers of firms with high accounting-based compensation are likely to use DAs opportunistically to manage earnings to improve their compensation. OLS regression results of 648 Australian firms show that (1) there is a positive association between DAs and audit fees, and (2) managerial ownership negatively affects the positive relationship between DAs and audit fees, and 3) this negative impact is further found to be weaker for firms with high accounting-based management compensation.
Morphologic Changes and Functional Retinal Impairment in Patients with Parkinson Disease without Visual Loss

Purpose TO investigate the anatomic and electrophysiologic changes of the macula and the optic nerve in patients with Parkinson disease (PD) without visual impairment. Methods Thirty-two eyes of 16 patients with PD (group A) without visual impairment were tested. Visual acuity was 20/20 or better and visual fields as well as color vision testing results were normal. Also, no retinal lesions were assessed. Patients in group B (40 eyes of 20 patients) were age- and sex-matched control subjects. All study participants underwent a comprehensive ophthalmic examination, multifocal electroretinogram (mfERG) recording, and optical coherence tomography (OCT) scan. Thickness of retinal nerve fiber layer (RNFL) along a 3.4-mm-diameter circle centered on the optic nerve head was evaluated using third-generation OCT. Results The mean P1-response density amplitude of ring 1 of mfERG was 136.69 nV/deg2 in patients with PD and 294 nV/deg2 in control subjects and the difference was highly significant. On the contrary, these values in ring 2 and 3 did not differ statistically between controls and patients with PD. The mean inferior and temporal RNFL thickness was significantly lower in patients with PD than in control subjects (p<0.0001 and p=0.0045, respectively). Conclusions In patients with PD with normal vision, we found a decrease in the electrical activity of the fovea as well as in the thickness of the RNFL. Multifocal electroretinogram and OCT scan objectively detect early subclinical PD-associated visual functional impairment.
Mapping the functional anatomy of task preparation: Priming task‐appropriate brain networks

The present study used functional magnetic resonance imaging (fMRI) and a cued version of a flanker paradigm to elucidate the effects of task preparation on subsequent brain activation patterns. A mixed block and event‐related design was employed to examine activations associated with the cue periods themselves and the cued and un‐cued correct responses to incongruent flankers. A number of areas were active during the cues, most notably left dorsolateral prefrontal cortex (DLPFC), which was interpreted as subserving a role in task‐set maintenance. Widespread activity was noted for correct responses to incongruent flankers, including bilateral parietal and frontal regions, consistent with previous studies. Activation was increased in these regions for correct responses after cue periods. An overlapping network of regions was also noted for cues and correct responses, suggesting preparation of task‐appropriate anatomical regions during the cue period. These results suggest that cue periods allow participants to prime task‐relevant areas within the brain and highlight the importance of left DLPFC in top‐down control. Hum Brain Mapp, 2006. © 2006 Wiley‐Liss, Inc.
Primary Repair of Posterior Cruciate Ligament Avulsion Fracture

Background In the posterior cruciate ligament avulsion fracture, posterior instability cannot be completely restored by the anatomical reduction and fixation of an avulsed fragment. Hypothesis The occult midsubstance injury inside the posterior cruciate ligament may affect the residual posterior instability after anatomical reduction and internal fixation of the avulsed fragment. Study Design Prospective comparative clinical study. Methods Thirty-one patients were followed for a period of 2 to 8 years. Based on magnetic resonance images taken immediately after the injury, these patients were divided into 2 groups, the occult injury group (group O, 15 knees) and the uninjured group (group N, 16 knees). Results The side-to-side difference of the posterior knee instability was 3.2 mm in group O and 3.0 mm in group N. Approximately 60% of the knees examined showed mild posterior instability in both groups. There were no significant differences found between the 2 groups. Conclusion The occult posterior cruciate ligament midsubstance injury does not significantly affect postoperative posterior instability of the knee. This fact did not support the hypothesis that has been commonly considered thus far. Clinical Relevance It is not necessary for orthopaedic surgeons to be overly apprehensive about occult midsubstance injury in the treatment of posterior cruciate ligament avulsion fracture.
Influence of physiological characteristics on selection in a semi-professional first grade rugby league team: a case study

The aim of this study was to determine whether the physiological characteristics of players influence selection in a semi-professional first grade rugby league team. Sixty-six semi-professional rugby league players aged 24 - 4 years (mean - s ) were monitored over two competitive seasons. The players underwent measurements of body mass, muscular power (vertical jump), speed (10, 20, 30 and 40 m sprint), agility (Illinois agility run) and estimated maximal aerobic power (multi-stage fitness test) 1 week before their first competition match. After selection for either the first or second grade team, the results of all physiological tests were collated and analysed to determine if there were any physiological differences between players selected for the two teams. Players selected to play in the first grade team were significantly ( P ≪ 0.05) older (25 - 4 vs 22 - 4 years) and heavier (93 - 10 vs 86 - 10 kg) and had more playing experience (18 - 6 vs 15 - 6 years) than second grade players. Muscular power, speed, agility and estimated maximal aerobic power were not significantly different ( P > 0.05) between first grade and second grade players. These results suggest that the physiological capacities of players do not influence selection in a semi-professional first grade rugby league team. Rather, player selection appears to be based on body mass, playing experience and skill. These results support the need for a standardized skills performance test for semi-professional rugby league players.
Perceived Consequences of Immigration in Japan Depend upon Frequency of Contact with Foreigners

Using individual survey data from Japan, this study investigates how frequency of contact with foreigners is associated with perceptions of the effects of increased immigration. The results show that frequency of contact with foreigners has a measurable effect on perceptions and that its influence varies according to household income level. More frequent contact with foreigners inclines respondents with low income to agree that if the number of foreigners increased in their community, job opportunities for Japanese will decrease. It inclines high-income respondents to agree that if the number of foreigners increased, the foreigners would be a needed labor force.
Public Sector Wage Cycles and the Co-movement of the Fiscal Deficit and Inflation in Less-Developed Countries

In this paper I analyze the co-variation of the fiscal deficit and inflation in a simple perfect foresight model that incorporates low- and high-wage cycles of equal depth and duration. When money and consumption are not extremely strong complements and the wage-cycle not extremely short-lived, inflation rises above its pre-stabilization level while the deficit is lower. The results thus argue that public sector wage cycles may underlie the weak empirical correlation of the deficit and inflation.
Loyalty, Voice, and Intent to Exit a Union Firm: A Conceptual and Empirical Analysis

Drawing on economics and organizational behavior concepts, the authors develop a model of employee “voice” (defined in terms of the frequency of grievance filing) and employee intent to exit the firm. They test the model using data on a sample of nonmanagement employees of a large multinational telecommunications firm in 1991. Employees' loyalty to the firm and their perception of the grievance procedure's effectiveness are the main independent variables. In tests that focus exclusively on employees who reported having been treated unfairly by the employer at some time, loyalty is found to have had a consistently strong negative association with both the exercise of voice and intent to exit the firm. One implication of these findings is that loyal employees who experienced unfair workplace treatment primarily responded by suffering in silence.
Why Can’t a Family Business Be More Like a Nonfamily Business?

The authors survey arguments that family firms should behave more like nonfamily firms and “professionalize. ” Despite the apparent advantages of this transition, many family firms fail to do so or do so only partially. The authors reflect on why this might be so, and the range of possible modes of professionalization. They derive six ideal types: (a) minimally professional family firms; (b) wealth dispensing, private family firms; (c) entrepreneurially operated family firms; (d) entrepreneurial family business groups; (e) pseudoprofessional, public family firms; and (f) hybrid professional family firms. The authors conclude with suggestions for further research that is attentive to such variation.
Technical Efficiency in the Informal Manufacturing Sector: Firm-level Evidence from an Indian State

The small and medium enterprise sector plays a pivotal role in the socio-economic development and growth of countries. But there is evidence that the firms in this sector are less efficient than those in the large enterprise sector. It is therefore imperative to examine their efficiency levels in order to identify the factors that contribute to inefficiency in these firms and to generate information for designing support policies for them. This article examines the level and sources of technical efficiency in the informal manufacturing sector in the Indian state of Kerala, using the translog stochastic frontier production function. The analysis has been done for five broad industry groups and the sector as a whole using firm-level data. The findings show that high levels of technical inefficiency characterise the firms in the informal manufacturing sector in Kerala. It is found that size, ownership, region (location) and seasonality of operation significantly influence technical efficiency level in most of the industry groups. Evidence also shows that credit availability and employment of hired labour play a significant role in explaining technical efficiency levels.
Reconstructing the sliding vector from the system output using inverse method

The mapping and inverse mapping between the sliding surface vector and the LTI, MIMO systems output is proposed in this paper. The mapping relationship is invariant with the matched disturbances. It can be realized as a reduced order dynamic system and hence for system inversion. In particular for the square structure mapping, stability of the proposed inverse method depends on the transmission zeros.
Benefits of Implementing an Academic Training of Trainers Program to Promote Knowledge and Clarity in Work with Psychiatric Suicidal Patients

A 200-hour academic, postgraduate training-of-trainers program in suicide prevention at Karolinska Institute for key mental healthcare staff, designed to enable them to enhance their co-workers’ knowledge and job clarity, was evaluated in a panel study by means of questionnaires. Psychiatric staff working regularly with suicidal patients in clinics where key persons attended the course (n = 134, intervention group) were compared with staff working in clinics without participants (n = 166, control group). Perceptions of being sufficiently trained (p < .01) improved significantly among staff working in intervention clinics. Compared with the control group, the intervention group had a better understanding of essentials (p < .05); found instructions clearer (p < .01) and experienced fewer problems with superiors’ differing views (p < .05) at follow up. Assistant nurses working in intervention clinics seem to have benefited most.
Revisiting WalMart’s Impact on Iowa Small-Town Retail

Ken Stone conducted the first study of WalMart stores’ economic impact in Iowa in 1988. Since then, research on WalMart’s impacts has exploded. Recent studies employ sophisticated statistical techniques to more accurately measure the size and direction of effects. Many reach conclusions similar to Stone’s original work. This article updates the original Stone study with additional years of data. It draws on recent methodological advances to help account for the effects of WalMart’s strategic location decisions on estimated retail sales in Iowa. As is consistent with previous studies, we find that WalMart’s entry into smaller trade centers in Iowa had a big initial impact on host-town retail sales, with some categories experiencing significant increases while others saw declines in sales per capita. WalMart’s presence helped stabilize or even expand the local retail sector of most rural Iowa host communities. To conclude, we discuss policy implications for local economic development officials.
Incorporating Ecology into Land Use Planning: The Songbirds' Case for Clustered Development

Abstract Throughout the American West, private open lands are being converted to a human-dominated residential landscape. This conversion is the foremost threat to wildlife habitat. Pitkin County, Colorado, home to the City of Aspen, is an internationally known example of this land use change. In this article, we describe patterns of development in Pitkin County from the late 1800s through the 1990s. Using field data, we estimate the overall loss of songbird habitat due to two types of residential development, clustered and dispersed, and then examine the types of vegetation most affected. From these data we demonstrate that clustered development, in contrast to dispersed development, can reduce the impact of exurban residential development on wildlife habitat.
Normative reference values for lower limb joint range, bone torsion, and alignment in children aged 4–16 years

Normative reference values are essential to identify deviation from normal and evaluate response to treatment. As joint range of motion datasets specific to the pediatric population are infrequently reported in the literature, we determined lower limb passive joint range of motion and bone torsion values from 53 typically developing children aged 4–16 years. Our reference values were consistent with previously published norms, although for some measures, large variability in the literature exists. A clear correlation between joint range and age was observed in most measures. Our results highlight the importance of applying age-matched norms when attempting to identify deviation from normal in the growing child.
Covert face recognition relies on affective valence in congenital prosopagnosia

Dominant accounts of covert recognition in prosopagnosia assume subthreshold activation of face representations created prior to onset of the disorder. Yet, such accounts cannot explain covert recognition in congenital prosopagnosia, where the impairment is present from birth. Alternatively, covert recognition may rely on affective valence, yet no study has explored this possibility. The current study addressed this issue in 3 individuals with congenital prosopagnosia, using measures of the scanpath to indicate recognition. Participants were asked to memorize 30 faces paired with descriptions of aggressive, nice, or neutral behaviours. In a later recognition test, eye movements were monitored while participants discriminated studied from novel faces. Sampling was reduced for studied–nice compared to studied–aggressive faces, and performance for studied–neutral and novel faces fell between these two conditions. This pattern of findings suggests that (a) positive emotion can facilitate processing in prosopagnosia, and (b) covert recognition may rely on emotional valence rather than familiarity.
Genetic differentiation of continental and island populations of Bombus terrestris (Hymenoptera: Apidae) in Europe

Ten microsatellite loci and a partial sequence of the COII mitochondrial gene were used to investigate genetic differentiation in B. terrestris, a bumble bee of interest for its high‐value crop pollination. The analysis included eight populations from the European continent, five from Mediterranean islands (six subspecies altogether) and one from Tenerife (initially described as a colour form of B. terrestris but recently considered as a separate species, B. canariensis). Eight of the 10 microsatellite loci displayed high levels of polymorphism in most populations. In B. terrestris populations, the total number of alleles detected per polymorphic locus ranged from 3 to 16, with observed allelic diversity from 3.8 ± 0.5 to 6.5 ± 1.4 and average calculated heterozygosities from 0.41 ± 0.09 to 0.65 ± 0.07. B. canariensis showed a significantly lower average calculated heterozygosity (0.12 ± 0.08) and observed allelic diversity (1.5 ± 0.04) as compared to both continental and island populations of B. terrestris. No significant differentiation was found among populations of B. terrestris from the European continent. In contrast, island populations were all significantly and most of them strongly differentiated from continental populations. B. terrestris mitochondrial DNA is characterized by a low nucleotide diversity: 0.18%± 0.07%, 0.20%± 0.04% and 0.27%± 0.04% for the continental populations, the island populations and all populations together, respectively. The only haplotype found in the Tenerife population differs by a single nucleotide substitution from the most common continental haplotype of B. terrestris. This situation, identical to that of Tyrrhenian islands populations and quite different from that of B. lucorum (15 substitutions between terrestris and lucorum mtDNA) casts doubts on the species status of B. canariensis. The large genetic distance between the Tenerife and B. terrestris populations estimated from microsatellite data result, most probably, from a severe bottleneck in the Canary island population. Microsatellite and mitochondrial DNA data call for the protection of the island populations of B. terrestris against importation of bumble bees of foreign origin which are used as crop pollinators.
Behavioural Orientations of Non-Profit Boards as a Factor in Entrepreneurial Performance: Does Governance Matter?

Relatively little is understood about factors triggering entrepreneurial behaviour within organizations not driven by profit motives. Governance plays an important role in non-profits, particularly boards of directors. Integrating resource-based theory and entrepreneurial orientation research, we examine the influence of non-profit boards as strategic resources shaping the organization's entrepreneurial orientation and performance. In particular, we focus on the non-profit board's underlying behavioural orientations, or the extent to which the board is strategic, activist, conservative, and cohesive. Findings from a cross-sectional survey on arts and culture organizations demonstrate that three of these behavioural orientations impact levels of entrepreneurship occurring within non-profits. Higher levels of entrepreneurship affect social performance, but not financial performance.
Diversification of Nigerian Electricity Generation Sources

The electricity situation in Nigeria is grossly inadequate, which is largely responsible for the slow development of the country. This article therefore focuses on the progress made by Nigeria towards increasing electricity generation capacity. New power plants projects have been announced, the majority of which are gas-fired thermal plants and, to a lesser extent, hydropower. But the existing thermal stations and hydropower plants are challenged with the problem of insufficient gas supply and low water levels, respectively. Hence, Nigeria is now determined to increase electricity generation capacity and diversify the energy mix in the short-term by expanding the existing hydropower plants while installing steam turbines in the thermal plants, thus converting the open gas-fired power plants to a combined cycle. The country also plans to install a nuclear power plant in the long-term, coal-fired thermal plants, and renewable power sources (hydro, wind, solar, and biomass) in the medium-term.
The Efficient-Market Hypothesis and the Financial Crisis

The world-wide financial crisis of 2008-2009 has left in its wake severely damaged economies in the United States and Europe. The crisis has also shaken the foundations of modern-day financial theory, which rested on the proposition that our financial markets were basically efficient. Critics have even suggested that the efficient--market–hypotheses (EMH) was in large part, responsible for the crises. This paper argues that the critics of EMH are using a far too restrictive interpretation of what EMH means. EMH does not imply that asset prices are always “correct. ” Prices are always wrong, but no one knows for sure if they are too high or too low. EMH does not imply that bubbles in asset prices are impossible nor does it deny that environmental and behavioral factors cannot have profound influences on required rates of return and risk premiums. At its core, EMH implies that arbitrage opportunities for riskless gains do not exist in an