Miracle-dz/UniFAR-FTUs huggingface dataset:
Outcome-Based Performance Management: Experiences from Swedish Central Government

This paper discusses the use of outcome-based performance management in Swedish central government agencies, with particular reference to how it has evolved in response to the government's growing emphasis on citizen orientation and interagency collaboration. Although a general tendency toward increasing reliance on subjective, user-perceived outcomes is discernible, the use of outcome indicators for internal control purposes is still limited. We also observe inconsistencies and tensions between different outcome indicators in several policy areas and a tendency for some agencies to trade off achievement of these and adapt selectively to the government's reform agenda. The implications of these findings for research and policy development are discussed.
Application of the Open-Lung Concept during Positive-Pressure Ventilation Reduces Pulmonary Inflammation in Newborn Piglets

It has been shown that application of the open-lung concept (OLC) during high-frequency oscillatory ventilation (HFOV) attenuates pulmonary inflammation. We hypothesized that this attenuation could also be achieved by applying the OLC during positive-pressure ventilation (PPV). After repeated whole-lung lavage, newborn piglets were assigned to one of three ventilation groups: (1) PPVOLC; (2) HFOVOLC, or (3) conventional PPV (PPVCON). After a ventilation period of 5 h, analysis of bronchoalveolar lavage fluid showed a reduced influx of polymorphonuclear neutrophils, interleukin 8, and thrombin activity in both OLC groups as compared with the PPVCON group. There were no differences in tumor necrosis factor alpha levels. We conclude that application of the OLC during PPV reduces pulmonary inflammation as compared with conventional PPV and that the magnitude of this reduction is comparable to that of HFOV.
Market-Relevant Competencies for Professional Foresters in European Graduate Education

SUMMARY In the context of the changing needs of the professional forester market and the reforms in European higher education, this study examined the possible shortcomings in forestry university programmes. We compared the views of 18 employers and 25 universities regarding European Master education through a survey that examined 42 competencies. Generally, employers and universities provided similar assessments regarding the importance of competencies and the gap between their achievement in higher education and the market needs. Environmental services, carbon sequestration, and the ability to communicate with specialists and non-specialists were competencies where both employers and universities saw the greatest need for emphasis. Employers identified, as compared to universities, greater gaps in bioenergy, products trade and marketing, economics, and governance. Universities, in turn, placed a greater emphasis on the importance of generic competencies such as capacity to learn. These and other findings provide potential value for the development of forestry curricula.
MULTI-STAGE CAPITAL INVESTMENT OPPORTUNITIES AS COMPOUND REAL Options

Abstract Real options provide a new and productive way to view corporate investment decisions as options. Multi-stage or sequential-investment decisions are an important class of real options with embedded managerial flexibility. These multi-stage real options involve a bundle of interrelated investment opportunities, with the early upstream opportunities creating potentially valuable discretionary downstream opportunities. We investigate a multi-stage project setting where each investment opportunity derives revenues from different markets but share common technological resources. In such a setting, one should consider the underlying asset volatility of each investment opportunity in a compound-options framework. In this paper, we extend the binomial lattice framework to model a multi-stage investment as a compound real option when several uncorrected underlying variables exist. Volatility estimation is important for implementing real option models. Therefore, we develop the theoretical framework for estimating the volatility parameter of an underlying variable using Monte Carlo simulation technique.
Migrating to New Hotels: A Comparison of Antecedents of Business and Leisure Travelers’ Hotel Switching Intentions

Utilizing the Push-Pull-Mooring (PPM) framework, this research examines the antecedents of hotel switching intention of business and leisure travelers. It proposed and tested a model, focusing on the relationships among (1) perceived service quality, (2) overall satisfaction with the hotel stay experience, (3) comparative attractiveness, (4) past switching behavior, (5) switching cost, (6) variety seeking, and (7) hotel switching intentions. A structural equation modeling analysis for the business travelers’ group reveals that perceived service quality and switching cost decrease hotel switching intention whereas past switching behavior and variety seeking increase the switching intention. On the other hand, for the leisure travelers’ group, overall satisfaction has a negative impact on the switching intention, but variety seeking and past switching positively influence the switching intention.
Sustainable urban agriculture and the adoption of composts in Cameroon

The increased importance of urban agriculture in developing countries suggests reconsidering some innovation adoption opportunities and challenges, particularly soil fertility inputs. In sub-Saharan Africa, urban horticulture uses a high level of soil inputs like inorganic fertilizers, while local composts are far less common. Yet, municipal solid wastes provide high quantity of organic matter, a major component of compost. Our study aimed to determine if urban horticulture in sub-Saharan towns can provide incentives for compost adoption among farmers. To this end, we surveyed 242 farmers in Yaoundé, the capital of Cameroon in the Central Province, and in Bafoussam, a city in the West Province. We used an Ordered Logit Model to test four soil input modalities adopted by farmers and ranging from no soil inputs, composts only, composts and inorganic fertilizers, and inorganic fertilizers only. Our results revealed that 36% of farmers adopt an exclusive or mixed use of compost. Inorganic fertilizer expenditures, vegetable production, land ownership, and land distance simultaneously and significantly influence the four soil input alternatives. Urban horticulture provides the prerequisites for compost adoption in sub-Saharan Africa. We suggest several recommendations for implementation of a waste recycling commodity chain dedicated to agriculture.
Inactive Methyl Indole-3-Acetic Acid Ester Can Be Hydrolyzed and Activated by Several Esterases Belonging to the AtMES Esterase Family of Arabidopsis1[W][OA]

The plant hormone auxin (indole-3-acetic acid [IAA]) is found both free and conjugated to a variety of carbohydrates, amino acids, and peptides. We have recently shown that IAA could be converted to its methyl ester (MeIAA) by the Arabidopsis (Arabidopsis thaliana) enzyme IAA carboxyl methyltransferase 1. However, the presence and function of MeIAA in vivo remains unclear. Recently, it has been shown that the tobacco (Nicotiana tabacum) protein SABP2 (salicylic acid binding protein 2) hydrolyzes methyl salicylate to salicylic acid. There are 20 homologs of SABP2 in the genome of Arabidopsis, which we have named AtMES (for methyl esterases). We tested 15 of the proteins encoded by these genes in biochemical assays with various substrates and identified several candidate MeIAA esterases that could hydrolyze MeIAA. MeIAA, like IAA, exerts inhibitory activity on the growth of wild-type roots when applied exogenously. However, the roots of Arabidopsis plants carrying T-DNA insertions in the putative MeIAA esterase gene AtMES17 (At3g10870) displayed significantly decreased sensitivity to MeIAA compared with wild-type roots while remaining as sensitive to free IAA as wild-type roots. Incubating seedlings in the presence of [14C]MeIAA for 30 min revealed that mes17 mutants hydrolyzed only 40% of the [14C]MeIAA taken up by plants, whereas wild-type plants hydrolyzed 100% of absorbed [14C]MeIAA. Roots of Arabidopsis plants overexpressing AtMES17 showed increased sensitivity to MeIAA but not to IAA. Additionally, mes17 plants have longer hypocotyls and display increased expression of the auxin-responsive DR5:β-glucuronidase reporter gene, suggesting a perturbation in IAA homeostasis and/or transport. mes17-1/axr1-3 double mutant plants have the same phenotype as axr1-3, suggesting MES17 acts upstream of AXR1. The protein encoded by AtMES17 had a Km value of 13 μm and a Kcat value of 0.18 s−1 for MeIAA. AtMES17 was expressed at the highest levels in shoot apex, stem, and root of Arabidopsis. Our results demonstrate that MeIAA is an inactive form of IAA, and the manifestations of MeIAA in vivo activity are due to the action of free IAA that is generated from MeIAA upon hydrolysis by one or more plant esterases.
The Source and Significance of Confusion in Public Goods Experiments

Abstract Economists use public goods experiments to develop and test theories of individual preferences and institutional design. Previous work demonstrates many participants in public goods experiments contribute to the public good out of confusion. We design experiments to provide insights on the consequences and causes of confusion. We establish that confusion amounts to more than statistical noise and does not dissipate with repetition (i.e. learning). Confused subjects use experimental parameters and the behavior of other players as cues, which confounds treatment effects and traditional strategies to identify other-regarding preferences through exogenous parameter changes and the modeling of reactions to other subjects decisions. We argue that confusion stems from an inaccurate understanding of game incentives (failure of game form recognition), which is a consequence of the framing and inadequate payoff information in standard instructions. Modified instructions can substantially reduce confusion, and, in turn, change the distribution of contributions to the public good.
The Allergic March in Pollinosis: Natural History and Therapeutic Implications

Background: That specific immunotherapy (SIT) can slow the march of allergy has been confirmed in controlled clinical trials. However, an assessment of its effects in everyday life, in a large cohort of patients, might provide further useful information. Methods: This observational study comprised 3,643 patients allergic to pollens; 1,620 with pure allergic rhinitis or rhinitis and intermittent or mild-persistent bronchial asthma, responding poorly to standard pharmacological therapy (SPT), were treated for 3 years with SPT alone (pure rhinitis, n = 890), or combined with continuous SIT (rhinitis and asthma, n = 730). Symptom/drug scores were recorded, respiratory function and skin tests were done, and methacholine challenge was scheduled at the beginning and end of the study. A series of 2,023 patients with pure rhinitis, responsive to SPT, were asked to ‘self-medicate’ as needed, serving as a control group to check the incidence of asthma. Results: The incidence of rhinitis-asthma co-morbidity was highest in the self-medication group (50.8%). Persistent rhinitis was associated with asthma more often than the intermittent form, regardless of the severity of the symptoms that led to progression to asthma in patients with intermittent rhinitis. Treatment with SIT combined with SPT always slowed the allergic march which, however, was not influenced by drugs alone. Conclusions: In routine clinical practice, SIT is effective in preventing the allergic march. Patients with persistent rhinitis, who are at greatest risk of progression to asthma, appear to be the most logical candidates.
Impact of IFRS transition on company financial reporting: the case of Italy and Germany

The purpose of this paper is to study the impact on company financial reporting of IFRS mandatory transition in Italy and Germany. The study investigates the global and partial impact of each individual accounting adjustment that occurs on company financial reporting during IFRS transition. The analysis of such impacts is conducted in order to highlight how Italian and German companies have experimented IFRS adoption, and whether there are differences and similarities between Italian and German companies by moving to an international accounting regime. The results show that the global effect on equity is not significant for both Italian and German companies, while that on net income shows a stronger impact on Italian than on German ones. With regard to the individual accounting adjustments, the most significant partial impacts are those concerning employee benefits, provisions, and intangible assets for both Italian and German companies.
The effect of a hip-strengthening program on mechanics during running and during a single-leg squat.

STUDY DESIGN Block randomized controlled trial. OBJECTIVES To investigate whether a strengthening and movement education program, targeting the hip abductors and hip external rotators, alters hip mechanics during running and during a single-leg squat. BACKGROUND Abnormal movement patterns during running and single-leg squatting have been associated with a number of running-related injuries in females. Therapeutic interventions for these aberrant movement patterns typically include hip strengthening. While these strengthening programs have been shown to improve symptoms, it is unknown if the underlying mechanics during functional movements is altered. METHODS Twenty healthy females with excessive hip adduction during running, as determined by instrumented gait analysis, were recruited. The runners were matched by age and running distance, and randomized to either a training group or a control group. The training group completed a hip strengthening and movement education program 3 times per week for 6 weeks in addition to single-leg squat training with neuromuscular reeducation consisting of mirror and verbal feedback on proper mechanics. The control group did not receive an intervention but maintained the current running distance. Using a handheld dynamometer and standard motion capture procedures, hip strength and running and single-leg squat mechanics were compared before and after the strengthening and movement education program. RESULTS While hip abductor and external rotation strength increased significantly (P<.005) in the training group, there were no significant changes in hip or knee mechanics during running. However, during the single-leg squat, hip adduction, hip internal rotation, and contralateral pelvic drop all decreased significantly (P = .006, P = .006, and P = .02, respectively). The control group exhibited no changes in hip strength, nor in the single-leg squat or running mechanics at the conclusion of the 6-week study. CONCLUSION A training program that included hip strengthening and movement training specific to single-leg squatting did not alter running mechanics but did improve single-leg squat mechanics. These results suggest that hip strengthening and movement training, when not specific to running, do not alter abnormal running mechanics. LEVEL OF EVIDENCE Therapy, level 2b.
Self-rated health and risk of incident dementia

Objectives: We examined the relationship between self-rated health and incident dementia, and investigated the impact of cognitive complaints, depressive symptoms, and functional status on this relationship. Methods: Participants of the 3C Study, a prospective cohort study composed of 8,169 community-dwelling persons aged ≥65 years, were asked to rate their health at the baseline examination in 1999–2001. They were followed for a median of 6.7 years during which dementia was screened and diagnosed. Hazard ratios (HR) of dementia according to baseline self-rated health (good, fair, or poor) were estimated with a Cox model adjusted for potential confounders. Results: During the 46,990 person-years of follow-up, 618 participants developed dementia. Risk of dementia was increased in participants with poor (adjusted HR 1.70, 95% confidence interval [CI] 1.22–2.37) or fair (adjusted HR 1.34, 95% CI 1.13–1.59) self-rated health compared to those with good self-rated health. Poor self-rated health was associated with both AD (1.48, 1.00–2.24) and vascular dementia (3.38, 1.25–9.17). Self-rated health was a stronger predictor of dementia in participants without cognitive complaints (risk of dementia in subjects without cognitive complaints rating their health as poor: 1.96 [1.24–3.09], p = 0.004) and in those without functional disability. Conclusions: Participants rating their health as poor or fair at baseline were at increased risk of incident dementia during follow-up. Self-rated health could help raise awareness of medical doctors about a patient's risk of dementia, especially in those without conditions indicative of potential cognitive impairment.
P wave dispersion is prolonged in patients with Wilson's disease.

AIM To investigate the P wave dispersion as a non-invasive marker of intra-atrial conduction disturbances in patients with Wilson's disease. METHODS We compared Wilsonos disease patients (n = 18) with age matched healthy subjects (n = 15) as controls. The diagnosis was based on clinical symptoms, laboratory tests (ceruloplasmin, urinary and hepatic copper concentrations). P wave dispersion, a measurement of the heterogeneity of atrial depolarization, was measured as the difference between the duration of the longest and the shortest P-waves in 12 lead electrocardiography. RESULTS All the patients were asymptomatic on cardiological examination and have sinusal rhythm in electrocardiography. Left ventricular and left atrial diameters, left ventricular ejection fraction and left ventricular mass index were similar in both groups. The Wilson's disease patients had a significantly higher P wave dispersion compared with the controls (44.7 +/- 5.8 vs 25.7 +/- 2.5, P < 0.01). CONCLUSION There was an increase in P wave dispersion in cardiologically asymptomatic Wilson's disease patients which probably represents an early stage of cardiac involvement.
Effect of Bulk-filling on the Bonding Efficacy in Occlusal Class I Cavities.

PURPOSE To evaluate the effect of bulk filling Class I posterior cavities on bonding to cavity-bottom dentin. MATERIALS AND METHODS Two flowable "base" bulk-fill composites (Filtek Bulk Fill Flowable, SDR), one paste-like "full-body" bulk-fill composite (Tetric EvoCeram Bulk Fill) and one conventional paste-like composite (Filtek Z100) were bonded (G-ænial Bond) to either a flat surface (3.5 x 3.5 x 4 mm; C-factor: 0.18) or a Class I cavity (3.5 x 3.5 x 4 mm; C-factor: 5.8). After 1-week water storage, the restorations were sectioned to obtain 4 rectangular microspecimens that were subjected to microtensile bond strength (μTBS) testing. RESULTS No significant differences in μTBS were recorded between all composites when bonded onto a flat surface (p > 0.05). When bonded into a Class I cavity, the μTBS of all composites except SDR significantly decreased (p < 0.001). CONCLUSION Both the configuration factor and the type of bulk-fill composite were found to have a great impact on bonding to cavity-bottom dentin.
An Employment Equation for Australia

Changes in standard hours of work, as occurred in the 1970s and 1980s, alter the budget constraint facing employers and their employment decisions. Using quarterly data for the period 1969:1-2004:1, an employment equation for Australia that includes standard hours as well as the usual output, real wage and trend explanatory variables is estimated. Standard hours are found to be a significant explanatory variable, and omission of the variable results in biased estimates of the parameters on the other variables, especially on the real wage. When we allow for asymmetric adjustment, employment decisions are found to respond more quickly to changes in economic conditions in recessions than in other phases of the business cycle.
Introduction to the SEJ Special Issue on Business Models: Business Models within the Domain of Strategic Entrepreneurship

The study of business models involves exploring how firms do business at the system level. It lies at the intersection of strategy and entrepreneurship research and is, therefore, a topic of interest for scholars of strategic entrepreneurship. The purpose of this special issue is to publish work that develops theory on business models, or empirically investigates the phenomenon, and to inspire future research on the topic. In our introduction, we briefly review the main conceptual developments of the past two decades. We highlight three contributions that business model research is poised to make to the domain of strategic entrepreneurship, and, by extension, to its constituent disciplines of strategy and entrepreneurship: (1) reconnecting strategy with entrepreneurship; (2) suggesting a more central place for customers in our frameworks and analyses; and (3) emphasizing the importance of implementation. We subsequently present the articles in this special issue and explain how they relate to these themes. We conclude with suggestions for future research. Copyright © 2015 Strategic Management Society.
Estrogen receptor protein in breast cancer as a predictor of recurrence

Estrogen receptor protein (ERP) determinations of primary cancers of 1034 patients with primary breast cancer were done. ERP‐positive patients tended to have a lower recurrence rate and had significantly improved survival. This difference was most apparent in patients with four or more axillary nodes involved. ERP‐positive patients who recurred had a better survival. ERP did not influence response to adjuvant chemotherapy, nor did the presence of progesterone receptor or femtomole level of ERP affect recurrence.
Corporate governance and the information system: how a framework for IT governance supports ERM

Purpose – The purpose of this paper is to illustrate how information technology (IT) governance supports the process of enterprise risk management (ERM). In particular, the paper illustrates how the Control Objectives for Information and related Technology (COBIT) framework helps a company reach its objectives by integrating and supporting the Enterprise Risk Management by the Committee of Sponsoring Organizations (COSO ERM) framework. Design/methodology/approach – This paper explains how the integration between the two frameworks (COSO ERM and COBIT 5) can represent, for any organization, a good way to achieve the objectives of internal control and risk management and, more generally, corporate governance. Findings – The paper identifies some gaps in the COSO ERM and illustrates how the COBIT framework facilitates the implementation of an adequate system of internal control. Originality/value – The originality of the work presented here is in analyzing the COBIT 5 together with the COSO ERM framework. Th.
Internal Control Quality and Credit Default Swap Spreads

SYNOPSIS: This paper presents the first study on the effects of internal control quality on derivatives pricing. Specifically, we utilize data from the credit default swap (CDS) transactions of well-monitored companies to examine the relationship between the quality of internal control and the cost of debt. CDS data are advantageous for the study of this relationship because CDS contracts are comparatively more homogeneous, standardized, and liquid than either bank loans or public bonds. We find that, all else being equal, companies experiencing internal control material weakness (MW) exhibit higher CDS spreads than companies with effective internal control. Moreover, the MW effect on CDS spreads is more pronounced for company-level MWs than for less severe, account-specific MWs. We also document that CDS spreads increase around the filings of MWs. Furthermore, the deterioration of internal control quality is related to increases in CDS spreads. Finally, short-maturity CDS spreads are more affected by MW.