Miracle-dz/UniFAR-FTUs huggingface dataset:
Business Involvement in Accounting: A Case Study of International Financial Reporting Standards Adoption and the Work of Accountants

Abstract Although Byrne and Pierce [(2007) Towards more comprehensive understanding of the roles of management accountants, European Accounting Review, 16(3), pp. 469–498] found that an increasing regulatory burden may decrease accountants' chances of getting involved in business, little is known about corporate reporting practice and whether, and if yes how, regulation impacts on accountants' work. In order to fill this gap, the paper provides a case study analysis of International Financial Reporting Standards (IFRS) adoption and its impact on and implications for an accountant's role, positions, practices and work in a continental European context. This study describes how IFRS expect information preparers to take more responsibility for reporting than domestic accounting standards. Thus, the present study contributes to the literature by arguing that it depends on the set of accounting standards how they impact on accountants' work. The study shows why and how especially IFRS' requirement of ‘business involvement’ in accounting revolutionises accountants' work and how it has implications on their roles, practices and positions in the case firm. Finally, the paper explains how learning and knowledge creation required by IFRS adoption was made possible through communities of practice and hence how it was possible to clarify the responsibilities of divisional and group accountants in the case firm. Thus, the present study enhances our understanding of reporting activity by describing actual practices of and mechanisms used in corporate reporting.
Innovation and Regional Socio-Economic Development - Evidence from the Finnish Local Administrative Units (1)

Innovation and Regional Socio-Economic Development - Evidence from the Finnish Local Administrative Units (1) It is often argued that innovation plays a key role in the economic growth of regions. Therefore, the impacts of innovation on the socio-economic development of regions have been widely discussed in previous studies, but with divergent areal coverage, methods, and datasets. As a point for departure, these relationships redrawn from international literature are tested here with a single dataset from Finnish local administrative units and with coherent methods. As there does not seem to be a generally accepted indicator for innovation which can claim to be superior, despite the growing literature on the subject, research and development (R&D), and patent statistics are used in this paper to represent innovation activity. The significant, strong, and positive relationship between innovation and traditional socio-economic variables is verified using Finnish regions.
Levi on the Allais and Ellsberg Paradoxes

Maurice Allais (1953a, 1953b) and Daniel Ellsberg (1961) described decision problems in which many people are inclined to make choices that appear to be inconsistent with Bayesian decision theory. They maintained that these choices were perfectly reasonable ones and hence concluded that Bayesian decision theory is not correct, even as a normative theory. One Bayesian response to this attack has been to deny that the choices in question (I shall call them the Allais and Ellsberg choices) are normatively correct (Raiffa, 1961; Savage, 1954). On this view, the paradoxes indicate a need to educate decision-makers, not to change Bayesian decision theory. Another Bayesian response is to grant the normative correctness of the Allais and Ellsberg choices and to argue that these choices do not in fact violate Bayesian decision theory (Eells, 1982, p. 39f.; Skyrms, 1984, p. 33f.). Nevertheless, proponents of non-Bayesian decision theories continue to claim it as an advantage of their theories that they can accommodate the Allais and/or Ellsberg choices. One of these proponents is Isaac Levi. In a series of publications, Levi (1974, 1980, 1986a) has developed a theory of rational choice that is weaker than classical Bayesianism. Levi (1986a, 1986b) points out that the Allais and Ellsberg choices are consistent with his theory. Levi claims that the ability of his theory to accommodate these choices is an advantage for his theory over classical Bayesianism, since many feel that the Allais and Ellsberg choices are rationally defensible. He also argues that his theory is superior to other attempts to accommodate these choices, one reason being that
Cyclin A2 Induces Cardiac Regeneration After Myocardial Infarction Through Cytokinesis of Adult Cardiomyocytes

Cyclin A2 mediates cardiac regeneration of infarcted porcine hearts. A Change of Heart After Myocardial Infarction When blood flow is blocked off to the heart, the heart suffers permanent damage in part because cardiomyocytes are terminally differentiated and cannot proliferate. But what if these cells could be stimulated to divide? Some animals—like newts—have the ability to regenerate body parts when they are injured. Others—like zebrafish—can even regenerate heart tissue. Now, Shapiro et al. report that gene therapy can elicit a regenerative response in pig hearts. Cyclin A2 (Ccna2) has been shown to induce cardiac repair in small-animal models after myocardial infarction (MI). The authors have extended these studies by looking in the more translationally relevant pig model of MI. They found that Ccna2 delivered by an adenovirus improved heart function when compared with an adenoviral control. Cardiomyocytes in the pigs showed evidence of increased proliferation. If these data hold true in human studies, patients with MI can take heart. Cyclin A2 (Ccna2), normally silenced after birth in the mammalian heart, can induce cardiac repair in small-animal models of myocardial infarction. We report that delivery of the Ccna2 gene to infarcted porcine hearts invokes a regenerative response. We used a catheter-based approach to occlude the left anterior descending artery in swine, which resulted in substantial myocardial infarction. A week later, we performed left lateral thoracotomy and injected adenovirus carrying complementary DNA encoding CCNA2 or null adenovirus into peri-infarct myocardium. Six weeks after treatment, we assessed cardiac contractile function using multimodality imaging including magnetic resonance imaging, which demonstrated ~18% increase in ejection fraction of Ccna2-treated pigs and ~4% decrease in control pigs. Histologic studies demonstrate in vivo evidence of increased cardiomyocyte mitoses, increased cardiomyocyte number, and decreased fibrosis in the experimental pigs. Using time-lapse microscopic imaging of cultured adult porcine cardiomyocytes, we also show that Ccna2 elicits cytokinesis of adult porcine cardiomyocytes with preservation of sarcomeric structure. These data provide a compelling framework for the design and development of cardiac regenerative therapies based on cardiomyocyte cell cycle regulation.
Strategic responses to global challenges: The case of European banking, 1973–2000

In applying a strategy, structure, ownership and performance (SSOP) framework to three major clearing banks (ABN AMRO, UBS, Barclays), this article debates whether the conclusions generated by Whittington and Mayer about European manufacturing industry can be applied to the financial services sector. While European integration plays a key role in determining strategy, it is clear that global factors were far more important in determining management actions, leading to significant differences in structural adaptation. The article also debates whether this has led to improved performance, given the problems experienced with both geographical dispersion and diversification, bringing into question the quality of decision-making over the long term.
Welfare Payments and Other Economic Determinants of Female Migration

This article investigates the effects of welfare payments, wages, and unemployment on women's probability of interstate migration. It also investigates if the income attraction of locations varies with recency of labor market experience. Welfare gains increase the probability of interstate migration. Welfare effects are largest for single mothers with small children and stronger among women with no recent labor market experience. The welfare effects, albeit small, are larger than the wage effects. The wage effects are weaker among women with no recent work experience. Ethnic‐specific analyses suggest differences in migration behavior among Anglos, African‐Americans, and Puerto Ricans.
International Trust and Public Opinion About World Affairs

This study argues that citizens base their opinions about world affairs in part on generalized beliefs about how much their nation can trust other nations. Using original data from a two-wave panel survey and a cross-sectional survey, we show that Americans hold stable, internally consistent, and largely pessimistic generalized beliefs about whether the United States can trust other nations. We find that social trust, political trust, partisanship, and age influence this form of trust, which we call international trust. We then demonstrate that international trust shapes whether Americans prefer internationalism to isolationism, perceive specific foreign nations as unfriendly and threatening, and favor military action against Iraq. The role of international trust in shaping opinion may be consistent with theories of low-information rationality, but competing interpretations are also plausible.
Residential area information extraction by combining China airborne SAR and optical images

Residential area extraction from remote sensing data plays an important role for map updating. In this paper, a fused method is proposed to extract residential area information originating from China airborne SAR and optical data. First, the airborne SAR and optical images are registered. Then texture analysis, using gray level co-occurrence matrix (GLCM) texture features, is applied to the SAR image. According to those texture features, with a proper threshold, the silhouette of building area can be obtained. With the optical multispectral image, vegetation plots in residential area are extracted. The logic OR is applied to fuse the processed results of the SAR and optical images. Finally, the coverage of residential areas is overlaid on the optical image to check the effectiveness of this method.
THE AFFINE LIBOR MODELS

We provide a general and flexible approach to LIBOR modeling based on the class of affine factor processes. Our approach respects the basic economic requirement that LIBOR rates are nonnegative, and the basic requirement from mathematical finance that LIBOR rates are analytically tractable martingales with respect to their own forward measure. Additionally, and most importantly, our approach also leads to analytically tractable expressions of multi‐LIBOR payoffs. This approach unifies therefore the advantages of well‐known forward price models with those of classical LIBOR rate models. Several examples are added and prototypical volatility smiles are shown. We believe that the CIR process‐based LIBOR model might be of particular interest for applications, since closed form valuation formulas for caps and swaptions are derived.
Professional Mexican Employees: The Essential Element in Mexican Maquiladora Quality Improvement Initiatives

ABSTRACT As global competition continues to increase, quality is a crucial factor for firms to survive. Regarding quality in Mexican maquiladoras, Mexican professionals are suggested as the essential factor in successful quality programs. In this study, the literature related to quality in Mexico is reviewed, and propositions designed to test the main thesis are suggested. Additionally, exploratory data about professional Mexican worker perceptions of quality programs in maquiladoras are examined. Based on these results and the literature reviewed, Mexican professionals seem to hold significant promise in maximizing quality results. RESUMEN. A medida que continúa aumentando la competencia global, la calidad se convierte en un factor de vital importancia para la supervivencia de las empresas. Con respecto a la calidad de las maquiladoras mejicanas, los programas de calidad exitosos consideran como elemento esencial del logro a sus profesionales. En este estudio examinamos la literatura relacionada a la calidad en México, ofreciendo propuestas trazadas para probar las principales tesis sugeridas. Además, también analizamos los datos exploratorios sobre la percepción que los trabajadores profesionales mejicanos tienen de los programas de calidad implantados en las maquiladoras. Con base en estos resultados y la literatura analizada, parece que los profesionales mejicanos representan una promesa importante para maximizar los resultados de la calidad. RESUMO. A medida que a competição mundial aumenta, a qualidade passa a ser um fator primordial para a sobrevivência das empresas. Os profissionais mexicanos são considerados elementos essenciais para os programas de qualidade bem sucedidos nas maquiladoras mexicanas. Neste estudo, a literatura referente à qualidade no México é revista, e propostas para testar as principais teorias são sugeridas. Além disso, são examinados dados exploratórios sobre as percepções do trabalhador mexicano especializado em relação aos programas de qualidade nas maquiladoras. Com base nestes resultados e na literatura revista, os profissionais mexicanos parecem ser os responsáveis pela expressiva confiança na maximização dos resultados de qualidade.
Effects of quality and corporate social responsibility on loyalty

The purpose is to investigate the impact of corporate social responsibility perceptions on three aspects of customer loyalty for a new bank service (Travel Card) relative to a recognised major predictor in service quality. Surveys were completed by 204 bank consumers in Australia. Using a series of regression equations, two sets of socially responsible perceptions had significant effects on purchase intention and positive word of mouth. In both cases, new socially responsible information was twice as strong a predictor as service quality. However, for affective commitment, service quality was the dominant predictor. Furthermore, existing perceptions of socially responsible performance had a negative effect on purchase intentions. The study presents the first evidence that new socially responsible perceptions for a service firm can be a more powerful predictor than corporate abilities. The findings further illustrate the differential impacts of socially responsible information on different loyalty conceptualisations.
Current Issues in Competition Policy

This article reviews the politically most contentious recommendation of the Competition Policy Review Final Report. Section 46 of the Competition and Consumer Act 2010 (Cwlth), the abuse of market power provision, contains two additional requirements, compared to all other countries in the world, except New Zealand. To prove abuse of market power, it must be demonstrated that the behaviour had that purpose rather than simply having that effect. In addition, it must be proven that the firm with market power ‘took advantage’ of that power. The Final Report recommends removal of these two restrictions. The article also discusses the need to simplify the Act, which is far longer than comparable acts anywhere in the world. The Final Report also shortens drastically the provisions of section 46, giving it a sharper economic focus.
Patient Perceptions About Prediabetes and Preferences for Diabetes Prevention

Purpose The purpose of this study was to explore how adults with prediabetes perceive their risk of developing diabetes and examine their preferences for evidence-based treatment options to prevent diabetes. Methods A qualitative study was conducted in 2 large Midwest primary care practices, involving in-depth semistructured interviews with 35 adult patients with prediabetes. Results This ethnically diverse (77% nonwhite) sample of middle-aged primary care patients exhibited multiple diabetes risk factors. Knowledge gaps about prediabetes and its medical management were pervasive. Most patients overestimated the risk of developing diabetes and were not familiar with evidence-based treatment options for prediabetes. They suggested that receiving brief, yet specific information about these topics during the study interview motivated them to act. The majority of participants considered both intensive lifestyle intervention and metformin acceptable treatment options. Many preferred initial treatment with intensive lifestyle intervention but would take metformin if their efforts at lifestyle change failed and their primary care physician recommended it. Some participants expressed wanting to combine both treatments. Conclusions This qualitative study highlights potential opportunities to promote patient-centered dialogue about prediabetes in primary care settings. Providing patients specific information about the risk of developing diabetes and evidence-based treatment options to prevent or delay its onset may encourage action. Physicians’ prediabetes counseling efforts should be informed by the finding that most patients consider both intensive lifestyle intervention and metformin acceptable treatment options.
Evaluation of Broiler Litter with Reference to the Microbial Composition as Assessed by Using 16S rRNA and Functional Gene Markers

ABSTRACT Very little is known about the microbial composition of animal bedding wastes, including poultry litter, and what is known has been deduced from standard culture methods, by which some fastidious organisms that exist in the environment may not be detected. We evaluated the bacterial composition of poultry litter by using a combination of culture and molecular detection. Total aerobic bacteria in poultry litter were detected by culture at 109 CFU/g of material. Enteric bacteria such as Enterococcus spp. and coliforms composed 0.1 and 0.01%, respectively, of the total aerobic cultivatable bacteria in poultry litter; no Salmonella strains were detected by culture. In order to characterize the most abundant bacterial groups, we sequenced 16S ribosomal DNA (rDNA) genes amplified by PCR with microbial community DNA isolated from poultry litter as the template. From the 16S rDNA library, 31 genera were identified. Twelve families or groups were identified with lactobacilli and Salinococcus spp. forming the most abundant groups. In fact, 82% of the total sequences were identified as gram-positive bacteria with 62% of total belonging to low G+C gram-positive groups. In addition to detection of 16S rDNA sequences associated with the expected fecal bacteria present in manure, we detected many bacterial sequences for organisms, such as Globicatella sulfidofaciens, Corynebacterium ammoniagenes, Corynebacterium urealyticum, Clostridium aminovalericum, Arthrobacter sp. , and Denitrobacter permanens, that may be involved in the degradation of wood and cycling of nitrogen and sulfur. Several sequences were identified in the library for bacteria associated with disease in humans and poultry such as clostridia, staphylococci, and Bordetella spp. However, specific PCR targeting other human and veterinary pathogens did not detect the presence of Salmonella, pathogenic Escherichia coli, Campylobacter spp. , Yersinia spp. , Listeria spp. , or toxigenic staphylococci. PCR and DNA hybridization revealed the presence of class 1 integrons with gene cassettes that specify resistance to aminoglycosides and chloramphenicol. Only from understanding the microbial community of animal wastes such as poultry litter can we manage animal disease and limit the impact of animal waste on the environment and human and animal health.
Collecting service use data for economic evaluation in DSPD populations: development of the Secure Facilities Service Use Schedule.

BACKGROUND Economic evaluation of the Dangerous and Severe Personality Disorder Programme is essential to ensure value for money. The collection of individual-level service use information is crucial to any such evaluation, but the best way to collect these data in secure facilities is unclear. AIMS To develop a method for the collection of individual-level service use information for prisoners/patients in secure facilities. METHODS Services provided within secure facilities were identified through examination of facility and policy literature, and discussions with managerial and clinical staff. Appropriate methods of measuring the quantities of services used were then explored and a new research tool capable of capturing all relevant services was developed and pilot tested. RESULTS The Secure Facilities Service Use Schedule (SF-SUS) records service use information from records and is capable of capturing data on the use of all individual-level services provided within a secure facility plus external services commonly accessed by occupants. Discussion The SF-SUS is able to collect meaningful individual-level service use information for the economic evaluation of services provided within secure facilities.
Online service failure and propensity to suspend offline consumption

Many retailers have expanded their businesses by adding Internet sales channels. There are many advantages of such multi-channel business operation, however, these may be offset by an overlooked negative consequence of cross-channel shopper activity – poor service online may lead customers to suspend consumption in a company's offline channels. Support is found for this proposition, and an investigation into the influence of purchaser characteristics and purchase criticality on propensity to engage in such behavior is conducted. The study makes contributions to understanding cross-channel customer behavior and developing implications for future research as well as management practice.
“Something’s gotta give”: trade unions and the road to team working

Explores the role of trade unions in relation to team working. Asks the questions: are unions incompatible with team working and what are the implications for shop stewards of team working? Argues that moves towards team working are likely to be fragile because of political and power‐based tensions, within and without the employment relationship, which impinge on trade union responses to team working, and likewise impact on management’s ability to adopt a sustained approach towards team working. Consequently, in contrast to its unitarist ethos, team working is characterized by resistance, conflict, accommodation and contradiction. This is an attempt to highlight the complex, temporal and contested nature of team working.
Decontamination of laryngoscopes: a survey of national practice

We conducted a postal questionnaire to survey methods of laryngoscope cleaning in units throughout Great Britain. We found that there was great variation in practice. Most units autoclave laryngoscope blades at some time, but less than one‐quarter do so between each case. A wide range of methods is used to clean the blade in units where autoclaving was not undertaken. Most units had no guidelines relating to laryngoscope treatment between uses.
Trade dynamics and endogenous growth: an overlapping generations analysis

This paper examines the dynamic implications of international trade in a two-sector overlapping-generations economy with endogenous growth. It analyzes the global dynamics of this model for both a closed economy and a two-country world economy. It shows how international trade can cause the world economy to sort itself out into groups of fast and slow-growing economies and can also cause one country to catch up and overtake another's growth rate. It, thus, provides theoretical support for empirical papers that find that the world distribution of income is diverging. Copyright 1999 by The London School of Economics and Political Science