Miracle-dz/UniFAR-FTUs huggingface dataset:
How Can Accounting Researchers Become More Innovative

SYNOPSIS: This essay is based on a presentation at the American Accounting Association Strategy Retreat in May 2011 on the assertion “Accounting research as of 2011 is stagnant and lacking in significant innovation that introduces fresh ideas and insights into our scholarly discipline. ” It poses the question “How can accounting researchers become more innovative? ” and discusses why accounting researchers may have become less innovative. It also outlines some changes in incentive structures and editorial processes needed to achieve greater innovation in accounting research. JEL Classifications: A11; A12; B23; C12; I23; J44; M4; O31.
Does CBT facilitate emotional processing?

BACKGROUND Cognitive Behavioural Therapy (CBT) is not primarily conceptualized as operating via affective processes. However, there is growing recognition that emotional processing plays an important role during the course of therapy. AIMS The Emotional Processing Scale was developed as a clinical and research tool to measure emotional processing deficits and the process of emotional change during therapy. METHOD Fifty-five patients receiving CBT were given measures of emotional functioning (Toronto Alexithymia Scale [TAS-20]; Emotional Processing Scale [EPS-38]) and psychological symptoms (Brief Symptom Inventory [BSI]) pre- and post-therapy. In addition, the EPS-38 was administered to a sample of 173 healthy individuals. RESULTS Initially, the patient group exhibited elevated emotional processing scores compared to the healthy group, but after therapy, these scores decreased and approached those of the healthy group. CONCLUSIONS This suggests that therapy ostensibly designed to reduce psychiatric symptoms via cognitive processes may also facilitate emotional processing. The Emotional Processing Scale demonstrated sensitivity to changes in alexithymia and psychiatric symptom severity, and may provide a valid and reliable means of assessing change during therapy.
Profiling the Potential “Green” Hotel Guest

Environmental factors are increasingly important in the hospitality industry, with “green” operations receiving more attention from the hotel industry. As a result, major hotel brands, such as Starwood, have started environmental initiatives with far-reaching effects on the development and operation of their properties. But are consumers ready for these changes, who are they, and what benefits do they perceive as important? To answer these questions, hoteliers must understand how to position their hotel and attract the right customer. Following prior research, and adapting a psychographic segmentation approach, this study segmented respondents into shades of green, then determined their preferences for hotel offerings of products and services and the perceived benefits they seek. The results highlight the importance of environmental attitudes in the prediction of green consumer behavior. The results show that the shades of green consumers are reasonably distinct and different in terms of identifiable characteristics and behavior patterns and suggest targeting specific strategies to particular green consumer segments as a powerful operational tool in attracting and retaining more guests.
Conditional Correlation and Volatility in CommodityFutures and Traditional Asset Markets

The impressive rise in commodity prices since 2002 and their subsequent fall since July 2008 have revived the debate on the role of commodities in the strategic and tactical asset allocation process. Commonly accepted benefits include the equity-like return of commodity indexes, the role of commodity futures as risk diversifiers, and their high potential for alpha generation through long-short dynamic trading. This article examines conditional correlations between various commodity futures with stock and fixed-income indices. Conditional correlations with equity returns fell over time, which indicates that commodity futures have become better tools for strategic asset allocation. The correlations between the S&P 500 Index and several commodities also fell in periods of above-average volatility in equity markets. This is desirable for long institutional investors as they need the benefits of diversification most in periods of high volatility in equity markets. Similarly, the results suggest that adding commodity futures to T-bill portfolios reduces risk further in volatile interest rate environments.
Robust Divergence Measures for Time Series Discrimination

New divergence measures are introduced for change detection and discrimination of stochastic signals (time series) on the basis of parametric filtering — a technique that combines parametric linear filtering with correlation characterization. The sensitivity of these divergence measures is investigated using local curvatures under additive and multiplicative spectral departure models. It is found that when the time series contain dominant spectral components (such as sharp peaks and notches) of similar characteristics, the new divergence measures are more effective in detecting the dominated spectral deviations than the conventional spectral divergence measures such as the Kolmogorov-Smirnov spectral distance and the Kullback-Leibler spectral divergence. Simulation results are given that illustrate and confirm the theoretical findings. Key wards and phrases: Characterization; Discriminant Analysis; Distortion Measure; Filter Bank; Pattern Recognition; Signal Processing; Spectral Analysis
Gene-gene and gene-environment interaction on the risk of Parkinson's disease.

BACKGROUND Even with numerous studies the cause of Parkinson's disease (PD) remains elusive. It has been hypothesized that interactions between genetic and environmental factors may play an important role in the pathogenesis of PD. OBJECTIVES To examine the gene-gene and gene-environment interaction on PD risk with respect to gene polymorphism of cytochrome P450 2D6 (CYP2D6) and glutathione S-transferases pi 1 (GSTP1), organochlorine pesticides (OCPs) and metals. METHODS This study included 70 patients of PD and 100 age-matched controls. The restriction fragment length polymorphism was used for analysis of genetic polymorphism. OCPs and serum metal levels were estimated by using gas chromatography and an autoanalyser respectively. RESULTS The CYP2D6*4 mt and GSTP1 *B allelic variants were significantly associated with increase in PD risk. We found a statistically significant difference in β -hexachlorocyclohexane (β-HCH), dieldrin, 1,1-dichloro-2,2-bis(pchlorophenyl) ethylene (pp'-DDE) and copper levels between the patients and controls. We found significantly high levels of β-HCH, dieldrin and pp'-DDE in the CYP2D6*4 mt allelic variants, β-HCH and pp'-DDE in the GSTP1*B allelic variants and dieldrin in the GSTP1*C allelic variants when comparing CYP2D6*4 non-mt, GSTP1 non-*B and GSTP1 non-*C allelic variants in patients of PD respectively. CONCLUSION This study demonstrates that the CYP2D6*4 and GSTP1 genes may be considered as candidate genes for PD and they may also interact with β- HCH, dieldrin and pp'-DDE to influence the risk for PD.
On the Predictability of Stock Returns: An Asset-Allocation Perspective

The predictability of monthly stock returns is investigated from the perspective of a risk-averse investor who uses the data to update initially vague beliefs about the conditional distribution of returns. The optimal stocks-versus-cash allocation of the investor can depend importantly on the current value of a predictive variable, such as dividend yield, even though a null hypothesis of no predictability might not be rejected at conventional significance levels. When viewed in this economic context, the empirical evidence indicates a strong degree of predictability in monthly stock returns.
Cyclicality in Stock Market Volatility and Optimal Portfolio Allocation

Stock market volatility is not constant over time. It exhibits cyclicality, with higher volatility in bear market cycles and lower volatility in bull market cycles. Failure to take into account this cyclicality would lead to sub-optimal portfolio performance and could result in improper risk management. We illustrate in this chapter how to model this cyclicality in market volatility using a simple 2-stage Markov model. The approach is significantly more intuitive and tractable than other models of dynamic market volatility.
Doubly Robust Estimation of Causal Effects with Multivalued Treatments

This paper provides doubly robust estimators for treatment effect parameters which are defined in multivalued treatment effect framework. We apply this method on a unique data set of British Cohort Study (BCS) to estimate returns to different levels of schooling. Average returns are estimated for entire population, as well as conditional on having a specific educational achievement. The analysis is carried out for female and male samples separately to capture possible gender differences. The results indicate that, on average, the percentage wage gain due to higher education versus any other lower educational attainment is higher for highly educated females than highly educated males.
Innovation and change in higher education: Managing multiple polarities

Professor of Learning Enhancement at The Chinese University of Hong Kong. Her previous appointment was as Head of Professional Development in Learning Technology Services at RMIT University, Melbourne, Australia. Carmel has worked in eight universities in Australasia and southern Africa in chemistry, science education, second language learning and higher education. Address for correspondence: Centre for Learning Enhancement and Research, The Chinese University of Hong Kong, Shatin, New Territories, Hong Kong. Tel: +852 2609 6028; Fax: +852 2603 6804; email: carmel.mcnaught@cuhk.edu. hk perspective
Tracing the Evolution and Function of the Trk Superfamily of Receptor Tyrosine Kinases

Most growth factors and their receptors have been strongly conserved during evolution. In contrast, Trks (Tropomyosin-related kinases) and related receptors in the Trk superfamily, Rors (receptor tyrosine kinase-like orphan receptors), Musks (muscle specific kinases) and Ddrs (discoidin domain receptor family), appear to be ancient, but their function has been lost in multiple lineages and the roles for the receptors have been modified over time. We will trace the evolution of the Trk superfamily and discuss possible conserved functional roles, including a unifying theme of target recognition by growing axons. We present an analogy between the evolution of G-protein-coupled receptors and receptor tyrosine kinases (RTKs), proposing that an important driving force for the divergence of receptors is the ease of divergence of their ligands.
The Three-Dimensional Structure of Human Interphase Chromosomes Is Related to the Transcriptome Map

ABSTRACT The three-dimensional (3D) organization of the chromosomal fiber in the human interphase nucleus is an important but poorly understood aspect of gene regulation. Here we quantitatively analyze and compare the 3D structures of two types of genomic domains as defined by the human transcriptome map. While ridges are gene dense and show high expression levels, antiridges, on the other hand, are gene poor and carry genes that are expressed at low levels. We show that ridges are in general less condensed, more irregularly shaped, and located more closely to the nuclear center than antiridges. Six human cell lines that display different gene expression patterns and karyotypes share these structural parameters of chromatin. This shows that the chromatin structures of these two types of genomic domains are largely independent of tissue-specific variations in gene expression and differentiation state. Moreover, we show that there is remarkably little intermingling of chromatin from different parts of the same chromosome in a chromosome territory, neither from adjacent nor from distant parts. This suggests that the chromosomal fiber has a compact structure that sterically suppresses intermingling. Together, our results reveal novel general aspects of 3D chromosome architecture that are related to genome structure and function.
Modification of Angstrom Model for Estimation of Global Solar Radiation in an Intermountain Region of Southern Iran

Estimation of solar radiation is widely used for prediction of crop water requirements. Its value is not measured, at many areas; therefore, several empirical models have been developed to predict solar radiation. Its value is predicted using Angstrom model with measuring daily sunshine hours. In this study, daily sunshine hours and global solar radiation were measured in Agricultural Research Station at Shiraz University, located in southern Iran for the 2003 to 2006 period. Because of the site topographic conditions, the measured daily sunshine hours (n) in clear-sky days were less than the calculated maximum possible sunshine hours by astronomical equations (N). Therefore, Angstrom model was modified based on substitution of N-t by N, where t is the mean difference between the values of n during clear-sky days and daily values of N. The estimated value of t in the modified Angstrom model was 1.85 h. The modified Angstrom model was more appropriate for predicting global solar radiation in comparison with its original form and is recommended to be used in intermountain regions, where sunshine hours are measured only.
The role of critical incidents to complement service quality information for a sports and leisure centre

This study of sports and leisure centre customers (N = 218) provides an exploratory examination of the role that information on critical incidents affecting customers may have in enhancing the diagnostic richness of service quality research. The critical incident data complemented quantitative service quality data by highlighting attributes of service quality that are, from the customers’ viewpoint, major strengths or weaknesses. By directly linking critical incidents to service quality attributes the study indicates that certain aspects of the service, such as friendly staff, are likely to have an important effect in delighting customers. However, improving other aspects such as the quality of officials (umpires) has the potential to lessen dissatisfaction rather than delighting customers.
An 8.5-ps Two-Stage Vernier Delay-Line Loop Shrinking Time-to-Digital Converter in 130-nm Flash FPGA

A new time-to-digital converter (TDC) with high resolution and high precision is designed and tested in this paper. The converter is realized by combining coarse clock counter with a two-stage delay-line loop shrinking interpolator (DLLSI) based on Vernier configuration, and its prototype has been implemented in a low-cost flash field-programmable gate array device SmartFusion A2F200M3F (Actel). Delay-line loops are used to achieve differential Vernier delay unit and directly shrink the time interval. In order to improve the resolution, decrease measurement time, and diminish the jitter of the cyclic pulse, a two-stage DLLSI method is proposed. The first-stage interpolator rapidly shrinks the measured time interval with low resolution, and the second-stage interpolator determines the final fine resolution. The resolutions are dependent on the entire delay time differences between two delay-line loops of each interpolator. The optimal resolutions are theoretically calculated, and statistic code density test is used to estimate the resolution of the implemented TDC. The implemented two-stage DLLSI has achieved 8.5-ps resolution with 42.4-ps standard deviation and 10-ns dynamic range. The maximum integral and differential nonlinearity errors are less than 7.8 and 3.1 ps.
The gene MACCHI-BOU 4/ENHANCER OF PINOID encodes a NPH3-like protein and reveals similarities between organogenesis and phototropism at the molecular level

Intercellular transport of the phytohormone auxin is a significant factor for plant organogenesis. To investigate molecular mechanisms by which auxin controls organogenesis, we analyzed the macchi-bou 4 (mab4) mutant identified as an enhancer of pinoid (pid). Although mab4 and pid single mutants displayed relatively mild cotyledon phenotypes, pid mab4 double mutants completely lacked cotyledons. We found that MAB4 was identical to ENHANCER OF PINOID (ENP), which has been suggested to control PIN1 polarity in cotyledon primordia. MAB4/ENP encodes a novel protein, which belongs to the NON-PHOTOTROPIC HYPOCOTYL 3 (NPH3) family thought to function as a signal transducer in phototropism and control lateral translocation of auxin. MAB4/ENP mRNA was detected in the protodermal cell layer of the embryo and the meristem L1 layer at the site of organ initiation. In the mab4 embryo, the abundance of PIN1:GFP was severely decreased at the plasma membrane in the protodermal cell layer. In addition, subcellular localization analyses indicated that MAB4/ENP resides on a subpopulation of endosomes as well as on unidentified intracellular compartments. These results indicate that MAB4/ENP is involved in polar auxin transport in organogenesis.
AN EVOLUTIONARY MODEL OF TASTE FOR RISK

Economists take tastes as given. However, tastes must be derived from biological models of evolutionary survival; we exhibit those tastes which served to make our ancestors survive. In particular, economists have no theory which explains observed behavior towards risk; rather, we take behavior as a datum. In this paper we present a model which explains risk seeking by adolescents and risk aversion by mature males as the result of an evolutionary mechanism.
Pretransplant Bilateral Hand-Assisted Laparoscopic Nephrectomy in Adult Patients With Polycystic Kidney Disease

Laparoscopic procedures continue to gain popularity over traditional open procedures for a number of abdominal and pelvic surgeries. With increasing experience, the application of this technique is rising because it provides an alternative, less invasive, approach to various surgical procedures. Herein, we report our experience with adult patients with polycystic kidney disease, requiring bilateral laparoscopic nephrectomy before renal transplantation.
Knowledge management practices in healthcare services

– The purpose of the study is to develop understanding about the role of information and knowledge in healthcare processes and thereby create a basis for practices that would better support the actual service provision. This paper seeks to model and analyze the service processes of two case settings: laboratory and radiology units of a Finnish regional healthcare system. , – The main actors, their knowledge needs, current knowledge practices and bottlenecks in knowledge flows were recognized. The paper combines conceptual analysis and empirical findings. The empirical data were collected in the autumn of 2010 and consist of 32 thematic interviews in two units of a healthcare organization in Finland. The themes of the interviews are related to current knowledge practices and processes. , – The paper exemplifies an approach that provides a systematic basis for analyzing different aspects of knowledge management in healthcare processes. The approach provides valuable insights for analyzing knowledge‐based foundations of health services and it is expected that this analysis helps elaborate the practical knowledge processes of healthcare organizations. , – The paper approaches health information management from the viewpoint of knowledge management discourse and highlights the importance of knowledge‐based value creation. Instead of mere information transfer or delivery the paper emphasizes the knowledge‐in‐use perspective. Despite the essential role of knowledge assets, the development efforts have mainly concentrated on solving local problems with context specific technical solutions.
Do Board Processes Influence Director and Board Performance? Statutory and Performance Implications

Based on British legislation, the duties of directors are stated in the New Zealand Companies Act 1993. However, "good" governance is not defined within the Act. Considering the relative importance attached by boards to a variety of governance tasks, this paper evaluates directors' perceptions of the current contribution of fellow board members to different aspects of governance practice. This evaluation is discussed in relation to the influence of board tasks and functions on actions that may be regarded as being in the interests of the company as defined by the Act. The evaluation illustrates the strategic orientation of the board, highlighting the extent to which individual directors and the board as a whole can actually influence key outcomes and, thereby, their governance contribution. The paper reports responses to findings based on a study involving 3000 directors and presents suggestions for enhancing board processes as well as possible changes in expectations that could be encapsulated in legislation. Copyright Blackwell Publishing Ltd 2005.
Moral Hazard and Verifiability: The Effects of Renegotiation in Agency

The authors examine the effects of renegotiation in an agency relationship. They show how renegotiation affects (1) the set of actions the principal can induce the agent to take and (2) the cost of implementing a given action. The authors show that, when the principal receives an unverifiable signal of the agent's action, renegotiation can improve welfare. This result stands in contrast to earlier findings that renegotiation lowers welfare when the principal receives no signal about the agent's action prior to renegotiation. Copyright 1991 by The Econometric Society.
Role of Leadership Style on Organizational Performance in Determining the University of 17 August 1945 Samarinda

Existence and survival of an organization and the level of progress requires a concept and measurement of performance as a measuring tool for the achievement of organizational performance. Organizational performance is an indicator of the level of achievement that can be achieved and reflect the success of the leadership, so that the performance of the organization reflects the dynamics of organizational life cycle. The purpose of this study was to describe, explain, identify, and interpret in depth the role of leadership style is applied to the University August 17, 1945 in the city of Samarinda, organizational performance, leadership styles relationship roles are applied in achieving organizational performance, leadership style in determining the organization's performance Education University of Private on August 17, 1945 in the city of Samarinda. The results suggest that leadership style is an educational organization that conducted the Transactional leadership style and the style of transformational leadership is carried out simultaneously. In carrying out the organization's leadership style in higher education, leaders more oriented to transactional leadership style. Transactional leadership style is bipolar. Performance achieved by the College is shown by the coherence with the needs of development and competency development through eminent faculty and the orientation on the internal relationship. The function of Leadership Style simultaneously transactional oriented leadership emphasizes the direction of internal relations, with other leaders and the academic community administrative staff. The factors that hinder the role of leadership styles in determining the performance of the organization consists of three things: the relationship with the external environment, education funding and coordination between agencies. This situation is informed that the coordination and cooperation of internal and external factors that determine the level of performance.