Miracle-dz/UniFAR-FTUs huggingface dataset:
The Effects of age , gender , education level and work experience of accountant on ethical decision making by using fuzzy logic

Despite the amount of accounting ethics research conducted over many years, ways to improve the measurement instruments and to make them appropriate for application in other cultures or countries are still needed. Accounting plays a key role in the social and economic progress of a nation. Ethical standards are a hallmark of the accounting profession. An important question is what factors affect the ethical choices made by accountants. Past research suggests that factors such as gender, educational level, Age, and work experience may be related to the development of a person’s ethical standards.The main purpose of this study is to test a modified Multidimensional Ethics Scale (MES) to measure the ethical evaluations of accountants and financial managers to determine the effects of gender, educational level, Age, and work experience on the ethics.Overall, results do not support the idea that gender, Age, Educational level and Work experience is associated with differences in ethical decision-making. This is contrary to some past studies.Finally, prioritization based on the entropy technique showed Egoism and Care variable Ranked first and second respectively and justice variable is in the final ranking.
Disturbances of water and electrolytes in infantile diarrhea.

Balances of water, nitrogen, chloride, sodium, potassium, phosphorus and calcium are reported in eight cases of diarrhea. Average deficits/kg. in severe dehydration due to diarrhea are H2O, 125 gm. ; Cl, 9.2 mM; Na, 9.5 mM; and K, 10.4 mM. These figures may be about 10% too high for H2O, Na and Cl because of overexpansion of extracellular fluids in some cases. These findings, especially the approximately equal retentions of Na and Cl during recovery, indicate 1. that intracellular Na is slightly high during dehydration in many cases; 2. that NaCl without NaHCO3 should suffice to restore all deficits of Na and Cl; 3. that acidosis is explained chiefly by deficit of K which leads to transfer of extracellular Na into the cells during dehydration; 4. that fluids used to replace deficits of H2O and electrolyte in diarrhea should contain K as well as Na and Cl; 5. that administration of NaHCO3 without potassium salts so as to restore rapidly the concentration of serum HCO3 in acidosis is likely to aggravate the abnormality in cellular composition and may produce alkalosis and low concentration of K in serum. Losses of H2O as sweat are frequently 50 ml. /kg. /day; the maximum measured was 100 ml. /kg. /day. Losses of H2O in stools are frequently 50 ml. /kg. /day; maximum measured was 85 ml. /kg. /day. Nitrogen losses are rapidly replaced when milk feedings are instituted even at low caloric intakes. In the development of dehydration, losses of water in sweat are quantitatively as important as losses in stools. Relation of these findings to treatment of infantile diarrhea is discussed.
Reduced fMRI activity predicts relapse in patients recovering from stimulant dependence

Relapse presents a significant problem for patients recovering from stimulant dependence. Here we examined the hypothesis that patterns of brain function obtained at an early stage of abstinence differentiates patients who later relapse versus those who remain abstinent. Forty‐five recently abstinent stimulant‐dependent patients were tested using a randomized event‐related functional MRI (ER‐fMRI) design that was developed in order to replicate a previous ERP study of relapse using a selective attention task, and were then monitored until 6 months of verified abstinence or stimulant use occurred. SPM revealed smaller absolute blood oxygen level‐dependent (BOLD) response amplitude in bilateral ventral posterior cingulate and right insular cortex in 23 patients positive for relapse to stimulant use compared with 22 who remained abstinent. ER‐fMRI, psychiatric, neuropsychological, demographic, personal and family history of drug use were compared in order to form predictive models. ER‐fMRI was found to predict abstinence with higher accuracy than any other single measure obtained in this study. Logistic regression using fMRI amplitude in right posterior cingulate and insular cortex predicted abstinence with 77.8% accuracy, which increased to 89.9% accuracy when history of mania was included. Using 10‐fold cross‐validation, Bayesian logistic regression and multilayer perceptron algorithms provided the highest accuracy of 84.4%. These results, combined with previous studies, suggest that the functional organization of paralimbic brain regions including ventral anterior and posterior cingulate and right insula are related to patients' ability to maintain abstinence. Novel therapies designed to target these paralimbic regions identified using ER‐fMRI may improve treatment outcome. Hum Brain Mapp 35:414–428, 2014. © 2012 Wiley Periodicals, Inc.
The Role of the Guanxi Institution in Skill Acquisition Between Firms: A Study of Chinese Firms

type="main" xml:id="jscm12035-abs-0001"> The prevalence of personal connections in China, or guanxi, constitutes an institution that governs how people exchange favors. This study explores the effects of the guanxi institution on interfirm relational ties, information sharing, and the acquisition of skills across firms. According to social network theory, the marginal benefit of interfirm relational ties on information sharing should decrease with the strength of ties; according to information overload theory, information sharing should have an inverted U-shaped effect on the acquisition of skills. Institutional theory further suggests that the links across these three constructs are subject to the influence of the guanxi institution. With data collected from 338 manufacturing companies, this study shows that the links differ across environments that have strong versus weak guanxi institutions. A strong guanxi institution generally promotes information sharing and skill acquisition, but it also has a dark side.
Evaluation of free-of-charge energy audits

The Danish government is currently reviewing the publicly funded energy efficiency activities in Denmark, and evaluations are being carried out to provide the necessary basis for decision-making. One of the largest activities is the free-ofcharge energy audit 1 provided to all enterprises with an electricity consumption above 20 MWh/year by the electricity network companies 2 . An evaluation of this activity was carried out in 2004. It was the first full scale evaluation of the
Factors Influencing Customer Satisfaction with ATM Banking

All banks in Malawi deploy Automated teller machines (ATMs) making ATM banking the second most popular access channel to banking products/services. Therefore, to continue achieving competitive advantage through ATM banking, bank managers need to know the key features of ATM banking whose performance greatly influence customers satisfaction. 353 ATM card users rated the performance of ATM banking in 25 service quality attributes and further rated their perceived satisfaction with ATM banking. The regression analyses of the performance of the 25 ATM banking attributes and customers satisfaction first reveal that the 25 attributes adopted from empirical studies provide a perfect model for predicting customer satisfaction. Secondly, reliability and responsiveness are the key service quality dimensions of ATM banking and thirdly, the analyses revealed 12 key attributes that influence customers satisfaction with ATM banking and these are: ATM fees charged, ATMs not out of order, cleanliness of ATMs and ATM stations, accuracy of ATM transactions, ease of access to ATMs, readable slips, convenient location, employee accessibility to solve ATM problems, privacy at ATM stations, employee speed in solving ATM issues, ease of application process for ATM cards and cash availability in ATMs.
Managing liquidity in research‐intensive firms: signaling and cash flow effects of patents and alliance activities

The effective holding and management of liquid assets is critical to success in research-intensive industries. The primary output of invention is new knowledge. However, because of its ‘sticky’ characteristics, knowledge may not easily diffuse to external shareholders, leading to knowledge asymmetries between managers/employees and external suppliers of capital. Many valuable R&D projects may thus fail to attract external financing, limiting a firm's ability to invest in R&D. In this study, we examine how the cash flow and signaling properties of a firm's patents and certain aspects of its alliance strategy can attenuate such problems. Specifically, we suggest that a firm's R&D investments positively predict the level of its liquid asset holdings. This is due to the fact that invention-induced knowledge asymmetries increase the firm's cost of accessing external liquid capital. However, holding cash entails opportunity costs. In this regard, we also find that patent production and certain alliance activities provide important signaling mechanisms, which reduce knowledge asymmetries between the firm and capital markets, and consequently lower the firm's need to hold liquid assets. Empirical tests were conducted using a sample of 108 U.S-based biotechnology firms. Copyright © 2009 John Wiley & Sons, Ltd.
The Preterm Labor Syndrome

Prematurity is the leading cause of perinatal morbidity and mortality worldwide. ' It affects 5-10% of births. Preterm neonates have a 120 times higher risk of death than term neonate^. ^-^ Survivors are at risk for short-term and long-term morbidity, which includes bronchopulmonary dysplasia, blindness and psychomotor retardati~n. ~-]O The prevention of premature birth is the single most important challenge to modern obstetrics today. Progress in this area has been hampered by lack of understanding of the basic mechanisms responsible for premature labor and delivery. The implicit paradigm which has governed the study of preterm parturition is that term and preterm labor are fundamentally the same processes except for the gestational age at which they occur. Indeed, they share a common terminal pathway composed of uterine contractility, cervical dilatation and rupture of membranes. I ' We propose that the fundamental difference between term and preterm labor is that the former results from physiologic activation of the components of the common terminal pathway while preterm labor results from a disease process which extemporaneously activates this common terminal pathway. This article will review the evidence that preterm labor is a pathologic condition caused by multiple etiologies, and hence should be considered a syndrome: the Preterm Labor Syndrome.
Outside directors' industry‐specific experience and firms' liability of newness

This study makes a contribution to the growing literature on the board's resource provision role by examining a specific type of resource provision (i.e., industry experience supplementing) and demonstrating the criticality of the liabilities of newness to this particular role. In this study, we find that among younger entrepreneurial firms, a dearth of top management industry experience is offset by the presence of outside directors with significant managerial industry experience, providing evidence of experience supplementing by outside directors. Our study highlights that the notion of experience supplementing at the upper echelons prevails in young firms as they try to alleviate the burdens of the liability of newness. Experience supplementing underscores board-management collaboration during early years of firm development. Copyright © 2008 John Wiley & Sons, Ltd.
ECONOMIC IMPLICATION OF BOVINE FOETAL WASTAGE IN YOLA MODERN ABATTOIR, ADAMAWA STATE, NIGERIA. -

A study on the economic implication of bovine foetal wastage was conducted for one calendar year, January to December, 2010 at the Yola Modern Abattoir, Adamawa State – Nigeria. The study was initiated as a result of loss of foetus through the indiscriminate slaughtering of pregnant cows for meat in the abattoir with the aim of assessing the economic losses due to slaughter of pregnant cows. Visual assessment of the live cows was first done so as to aid the post mortem inspection using appropriate material like measuring the recovered foetuses crump length, sharp knife was used to dissect and expose uterine. A total of 8,691 cows were slaughtered during the period and a total of 1,246 foetuses were recovered; this gives a prevalence rate of 14.4%. About 18.7% of the pregnant cows slaughtered had foetuses of less than three months, 56.6% had foetuses between 4 and 6 months old while 24.7% were more than six months old pregnant. It was estimated that the total cost of the foetuses recovered during the study was N11, 952,000 million naira ($74,700). This loss is considerably high; hence an urgent control through pregnancy diagnoses must be advocated because if left unchecked, will impede the government programme on national food security policy.
Making Relationship Marketing Operational

Based on a research project with the purpose of defining the essence and scope of relationship marketing (RM). The marketing mix theory, which constitutes the prevailing approach to marketing, is made operational through the definition of the 4Ps and extensions of these. The core is a presentation of 30 relationships, the 30Rs, as a way of making the RM philosophy more operational and generally applicable. The 30Rs provide a basis for companies to work out their own specific relationship portfolio as part of their marketing planning process.
Do Angry Birds Make for Angry Children? A Meta-Analysis of Video Game Influences on Children’s and Adolescents’ Aggression, Mental Health, Prosocial Behavior, and Academic Performance

The issue of whether video games—violent or nonviolent—“harm” children and adolescents continues to be hotly contested in the scientific community, among politicians, and in the general public. To date, researchers have focused on college student samples in most studies on video games, often with poorly standardized outcome measures. To answer questions about harm to minors, these studies are arguably not very illuminating. In the current analysis, I sought to address this gap by focusing on studies of video game influences on child and adolescent samples. The effects of overall video game use and exposure to violent video games specifically were considered, although this was not an analysis of pathological game use. Overall, results from 101 studies suggest that video game influences on increased aggression (r = .06), reduced prosocial behavior (r = .04), reduced academic performance (r = −.01), depressive symptoms (r = .04), and attention deficit symptoms (r = .03) are minimal. Issues related to researchers’ degrees of freedom and citation bias also continue to be common problems for the field. Publication bias remains a problem for studies of aggression. Recommendations are given on how research may be improved and how the psychological community should address video games from a public health perspective.
Incentives and Regulation in Banking

The financial crisis of 2007-2008 has unveiled the hidden flaws in the regulatory framework of the financial sector. The rules of the game established by regulators were not stringent enough and provided bankers with wrong incentives to gamble with depositors’ money. There are two major challenges in the design of new rules in banking. First, bank assets are opaque, and regulators do not perfectly observe the risks involved. The second challenge is that bankers’ behavior changes in response to changes in regulation. This results in regulatory arbitrage. This thesis includes three essays on banking. The first two focus on the problem of bank asset opacity in the banking regulatory design. The third essay focuses on the regulatory arbitrage. The first essay "Convertible Bonds and Bank Risk-Taking" (joint with Enrico Perotti) studies the effect of going concern contingent capital on ex ante bank risk-taking incentives. The second essay "Internal Asset Transfers and Risk-Taking in Financial Conglomerates" considers the risk control decision and risk allocation choice via securitization in financial conglomerates organized as a bank holding company. The third essay "Franchise Value and Risk-Taking in Modern Banks" (joint with Lev Ratnovski and Razvan Vlahu) studies how the value of bank relationship business induces risk-shifting through investment in scalable market-based activities.
Indonesia Fund Market Crisis 2005: Butterfly Effects Hypothesis of Investors Behavior

This study argues that investors’ behavior may provide more clear explanation about the caution of Indonesia mutual fund crisis in 2005. The aim of this study is to develop and test the hypothesis of heuristic decision process mechanism of investors’ behavior that would not valid due to complex problem and security fraud. Using primary data for capital market investors and fund market investors, this study suggests that knowledge and understanding about the risk and return of mutual fund are important factors in a decision making process. Furthermore, this study finds that security fraud and obscure information destroy heuristics decision process mechanism and cause investor panic. These research results confirm the butterfly effect hypothesis that a panicky investor withdraw his money from the mutual fund and then trigger the contagion effect of cash outflow stream of huge redemption in mutual fund, and therefore lead Indonesia mutual fund crisis in 2005.
Bio-Ethanol Production from Banana peel by Simultaneous Saccharification and Fermentation Process using cocultures Aspergillus niger and Saccharomyces cerevisiae

Bioethanol as an alternative source of energy has received special attention world wide due to depletion of fossil fuels. In India, sugar cane molasses is the main raw material for ethanol production. But the short supply and increased cost is the main hindrance for its use. The cellulosic materials are cheaper and available in plenty but their conversion to ethanol involves many steps and is therefore expensive. Under such circumstances a novel approach is essential to use renewable substrates such as fruit waste. Banana is one of major constitute the principal food resources in the world and occupy the fourth world rank of the most significant foodstuffs after rice, corn and milk (INIBAP, 2002). Most of the fruit peels/residues are dried, ground, pelletized, and sold to the feed manufacturers at a low price which is not considered a highly viable proposition (Mamma et al., 2008). As per the FAO statistics, India is the largest producer of banana in the world and accounts for nearly 30% of the total world production ISSN: 2319-7706 Volume 3 Number 5 (2014) pp. 84-96 http://www.ijcmas. com
Brand Communities: Loyal to the Community or the Brand?

Purpose – The purpose of this paper is to investigate empirically the relative emphasis accorded by members of a brand community to identification with that community and identification with the brand-owner, and thereby close a gap in the literature to date.Design/methodology/approach – Based on a review of the literature relating to identification, loyalty, and potentially mediating brand-related constructs, a cross-sectional questionnaire-based survey was carried out at a brandfest organised by a major European motorcycle manufacturer. Data collected from 256 respondents were analysed by structural equation modelling, testing seven hypothesised causal links.Findings – Brand loyalty is primarily influenced by identification with the brand community, through the mediating role of brand affect.Research limitations/implications – The findings require confirmation in other settings and industry sectors before they can be generalised with confidence, but point to several fruitful research directions.Practical implications – Brand strategists have new evidence to guide allocation of effort and resources to the effective cultivation and maintenance of brand loyalty.Originality/value – The study makes an original contribution, in a real-world setting, to the understanding of how members of a brand community relate to the brand, and of how their brand loyalty is activated.
Current Indian scenario of pediatric and adolescent maxillofacial injuries

A retrospective review of maxillofacial trauma cases reported over a period of two years among urban Indian population with age <18 years was do ne . The following parameters were evaluated : mode of injury, age and sex distribution, pattern of injury (soft tissue or bony or both ), site s of injuries and treatment given. RTA was the major cause of trauma in patients of age group 7 ‐ 18 year s whereas in younger patients fall was the main cause. Th e incidence in male population was remarkably higher than females amongst all age groups. Soft tissue injuries only were seen in about 25% of all the cases whereas soft tissue as well as bony injuries was fo und in 75% of all the cases. Single and mu ltiple fractures were almost equally distributed among the cases pr esenting with bony injuries. The incidence of multiple fractures was distinctly high amongst patients within age group of 13 ‐ 18 years. Taking into account the number of sites of fractures it was found t hat mandible was most commonly fractured bone (69%). Midfacial fractures accounted for 31% of the total fractures.
VEGF and Notch Signaling

Tubular sprouting in angiogenesis relies on division of labour between the endothelial tip cell, leading and guiding the sprout and their neighbouring stalk cells, which divide and form the vascular lumen. We previously learned how the graded extracellular distribution of heparin-binding Vascular Endothelial Growth Factor (VEGF)-A orchestrates and balances tip and stalk cell behaviour. Recent data now provided insight into the regulation of tip cell numbers, illustrating how Delta-like (Dll)4 – Notch signalling functions to limit the explorative tip cell behaviour induced by VEGF-A. These data also provided a first answer to the question why not all endothelial cells stimulated by VEGF-A turn into tip cells. Here we review this new model and discuss how VEGF-A and Dll4/Notch signalling may interact dynamically at cellular level to control vascular patterning.
A follow-up study of electromagnetic interference of cellular phones on electronic medical equipment in the emergency department.

OBJECTIVE Considering the growing use of cellular phones and the fast appearance of new phone models, the electromagnetic interference of currently popular cellular phones on electronic medical equipment was tested. METHODS Three Personal Communication System cellular phones were put at different distances from multiple electronic medical devices, the interference effect was observed and the electromagnetic field strength measured with a spectrum analyser. RESULTS Only two small pieces of equipment, the CO2 airway adapter and the haemoglucostix meter were affected and then only when the phone was in very close proximity. CONCLUSION Compared to the results of our study in 1997 testing Global System for Mobile Communication phones, the Personal Communication System phones generated less electromagnetic interference. However a much larger scaled study and an accurate international electromagnetic interference standard are recommended before any change in the current restrictive hospital policy on mobile phone usage could be recommended.