Miracle-dz/UniFAR-FTUs huggingface dataset:
Review of International Accounting Information Systems

This paper traces the benefits of international accounting information systems-their contribution to standardization and harmonization by purposing and tasking for business management. In this review, the goal is to describe and summarize how the accounting information system can help management decisions and influence the business environment on a global scale. The unified, standardized accounting information system will lead to new types of analysis and data, furthermore with the possible integration of new indicators from the business management practice of certain countries. The purpose of this study was the measure the differences between the national rules and the international methods by countries, then the value and analyze their effects on the business environments. The study showed that both business earnings and stock returns affect management turnover. Businesses with lower labor productivity compared to their industry peers have greater incentives to adopt an international accounting system. However, the results on turnover are sensitive to this change in variable specification. So the increase in the sensitivity of turnover to accounting performance postadoption is primarily driven by heightened turnover sensitivity to accounting losses. The empirical results could be the author’s suggestions for business management. JEL Classification Code: M40, M41, M48
Standing in the Schoolhouse Door: Teacher Perceptions of Mobile Phones in the Classroom

Abstract This study examines the perceptions of 1,121 teachers in Kentucky and Tennessee to determine their support for the use of mobile phones in the classroom, as well as their perceptions of the mobile phone features that are beneficial for school-related work and the instructional barriers to mobile phone use. The results indicated that slightly more teachers did not support the use of mobile phones in the classroom than those who did support their use, with approximately half as many teachers reporting uncertainty. The teachers perceived access to the Internet, educational apps, the calculator, the calendar, and the ability to play a podcast as the most beneficial features/functions of mobile phones for classroom use. In addition, they identified cheating, access to inappropriate information on the Internet, cyberbullying, and disruptions as the primary barriers to using mobile phones in the classroom.
Substrate Specificity of RdgB Protein, a Deoxyribonucleoside Triphosphate Pyrophosphohydrolase*

We have previously reported the identification of a DNA repair system in Escherichia coli for the prevention of the stable incorporation of noncanonical purine dNTPs into DNA. We hypothesized that the RdgB protein is active on 2′-deoxy-N-6-hydroxylaminopurine triphosphate (dHAPTP) as well as deoxyinosine triphosphate. Here we show that RdgB protein and RdgB homologs from Saccharomyces cerevisiae, mouse, and human all possess deoxyribonucleoside triphosphate pyrophosphohydrolase activity and that all four RdgB homologs have high specificity for dHAPTP and deoxyinosine triphosphate compared with the four canonical dNTPs and several other noncanonical (d)NTPs. Kinetic analysis reveals that the major source of the substrate specificity lies in changes in Km for the various substrates. The expression of these enzymes in E. coli complements defects that are caused by the incorporation of HAP and an endogenous noncanonical purine into DNA. Our data support a preemptive role for the RdgB homologs in excluding endogenous and exogenous modified purine dNTPs from incorporation into DNA.
An electrostatic field sensor driven by self-excited vibration of sensor/actuator integrated piezoelectric micro cantilever

We have developed MEMS-based electrostatic field sensors (MEMS-EFS), which integrate a probe to detect electrostatic field and Pb(Zr, Ti)O3 (PZT) thin films for sensor and actuator into micro cantilevers. The MEMS-EFS were fabricated through sol-gel deposition of PZT thin films and MEMS microfabrication process. Self-excited vibration of the micro cantilevers has been achieved by amplifying and forwarding the output voltage from the PZT thin films for sensor with a band-pass filter circuit. The developed MEMS-EFS can evaluate an electrostatic field of -3 to 3 kV with good linearity.
DETERMINANTS AND OUTCOMES OF KNOWLEDGE TRANSFER: A STUDY OF MNCs IN CHINA

This paper focuses on the factors that affect the transfer of knowledge from MNCs originating from a more developed economy to their subsidiaries in a transitional economy. We propose and test a two-stage model for knowledge transfer from an MNC to its subsidiary. In the first stage, our model proposes factors affecting knowledge contributed by the MNC to its foreign subsidiary. In the second stage, the model proposes factors affecting knowledge acquired by the subsidiary from its parent. Finally, knowledge acquired by the subsidiary is predicted to influence its performance. We test this model in the context of knowledge transfer between MNCs and their subsidiaries in China, employing a sample of 297 ventures. We examine the transfer of management and technological knowledge, and distinguish between transfers to wholly owned and joint venture subsidiaries. The empirical data and geographical context address a weakness in research of intra-firm knowledge transfer, inadequate large-scale empirical study of cross-border knowledge transfer within a comprehensive framework. Results substantially support the proposed model, showing that the MNC’s knowledge base, knowledge transfer skills, benefits from knowledge transfer, and fear of appropriation of knowledge impact knowledge contributed to its subsidiary. Knowledge contributed by the MNC parent, subsidiary’s learning capacity and intent, provision of training, link between rewards and learning, and the learning objective of local partner determine knowledge acquired by the subsidiary. Importantly, we demonstrate that management knowledge acquired by a subsidiary significantly influences its performance.
Adaptation of cultural content: evidence from B2C e‐commerce firms

Purpose – To effectively target and reach consumers on the worldwide web, companies need to determine what level of web site adaptation is necessary. Explores how cultural differences affect adaptation of web content by B2C e‐commerce firms.Design/methodology/approach – This study uses a content analysis framework to systematically analyze the cultural values depicted on the web pages of US, French and German web sites. To test for differences in the depiction of cultural values on different country web sites, a MANOVA was conducted, followed by a Tukey (HSD) post hoc analysis.Findings – Evidence is found that local country web sites depict the cultural values of that country. Additionally, the study finds that companies adapt their foreign web sites to the cultural values of the target country, but that this adaptation is not yet extensive.Originality/value – This research adds value by extending understanding of the issues of adaptation and standardization on the web in general, and by B2C e‐commerce fi.
Factor Driving Consumer Intention in Online Shopping

— The objectives of this research paper was to study the influencing factors that contributed the willingness of consumers to purchase products online included quality of website, perceived ease of use, perceived usefulness, trust on online purchases, attitude towards online shopping and intentions to online purchases. The research was conducted in both quantitative and qualitative methods, by utilizing both questionnaire and in-depth interview. A questionnaire was used to collect data from 350 consumers who had online shopping experiences in Bangkok, Thailand. Statistics utilized in this research included descriptive statistics and path analysis. The findings revealed that the factors concerning with quality of website, perceived ease of use and perceived usefulness played an influence on trust in online shopping. Trust also played an influence on attitude towards online purchase, whereas trust and attitude towards online purchase manipulated the intention of online purchase.
Young consumers' perception of functional foods in Croatia

Purpose – The goal of this paper is to explore the Croatian young consumers' perception of functional food, to investigate underlying attitudes and their willingness to buy functional food in the future.Design/methodology/approach – Consumer survey was conducted using a self‐administered questionnaire on a sample of 1,035 young consumers aged between 14 and 30 years. Research questions focused on knowledge about functional food, attitudes and buying behaviour regarding functional food. Data were analysed using univariate statistics, bivariate correlations and factor analysis.Findings – About 40 per cent of young consumers are familiar with the concept of functional food, and 27 per cent of them are regular buyers. The usual place where functional food is acquired is supermarkets and most commonly bought are functional dairy products. The most important functional food attributes are taste and price/quality ratio. Consumers are satisfied with functional food health enhancing characteristics and less satisf.
Assessment of attention network efficiency in schizophrenic patients with positive and negative symptoms.

AIM The aim of the present study was to examine the anterior (Experiment 1) and posterior (Experiment 2) attention systems in schizophrenic patients with predominantly negative or positive symptoms, in order to evidence possible differences in symptomatology. MATERIALS AND METHODS The schizophrenic sample was divided into two subgroups: negative(n=13) versus positive symptoms (n=10). The anterior and posterior attention systems in schizophrenic patients were assessed through two experiments: a dual-task paradigm evaluating executive functions, in particular planning and coordination,and a Simon task evaluating automatic shifting of visual attention. RESULTS Our study showed specific attention deficits in the presence of negative symptoms. These findings suggest that negative schizophrenics have a deficit that affects functioning of both anterior and posterior attention systems, whereas positive schizophrenics showed a selective deficit only for the posterior attention system, with a pattern that is in the opposite direction compared to that of negative schizophrenics. DISCUSSION Our results demonstrate that specific symptom dimensions or patterns are associated with specific cognitive impairments. Notably, negative schizophrenics exhibited clear abnormalities, whereas positive schizophrenics performed very similarly to healthy controls.
Short-term associations between fine and coarse particles and hospital admissions for cardiorespiratory diseases in six French cities

Objectives: Little is known about the potential health effects of the coarse fraction of ambient particles. The aim of this study is to estimate the links between fine (PM2.5) and coarse particle (PM2.5−10) levels and cardiorespiratory hospitalisations in six French cities during 2000–2003. Methods: Data on the daily numbers of hospitalisations for respiratory, cardiovascular, cardiac and ischaemic heart diseases were collected. Associations between exposure indicators and hospitalisations were estimated in each city using a Poisson regression model, controlling for confounding factors (seasons, days of the week, holidays, influenza epidemics, pollen counts, temperature) and temporal trends. City-specific findings were combined to obtain excess relative risks (ERRs) associated with a 10 μg/m3 increase in PM2.5 and PM2.5−10 levels. Results: We found positive associations between indicators of particulate pollution and hospitalisations for respiratory infection, with an ERR of 4.4% (95% CI 0.9 to 8.0) for PM2.5−10 and 2.5% (95% CI 0.1 to 4.8) for PM2.5. Concerning respiratory diseases, no association was observed with PM2.5, whereas positive trends were found with PM2.5−10, with a significant association for the 0–14-year-old age group (ERR 6.2%, 95% CI 0.4 to 12.3). Concerning cardiovascular diseases, positive associations were observed between PM2.5 levels and each indicator, although some did not reach significance; trends with PM2.5−10 were weaker and non-significant except for ischaemic heart disease in the elderly (ERR 6.4%, 95% CI 1.6 to 11.4). Conclusions: In accordance with other studies, our results indicate that the coarse fraction may have a stronger effect than the fine fraction on some morbidity endpoints, especially respiratory diseases.
Mechanisms of Hybrid Governance: Administrative Committees in Non-Equity Alliances

Recent research on the governance of hybrid organizational forms has investigated the contractual foundations of collaborations by examining how firms craft complex contracts as well as plan for changing circumstances during contract execution. We build upon and extend this research by considering the contractual delegation of authority to a dedicated structural interface for a collaboration. In particular, our theory suggests that partners are more likely to employ steering committees to help partners guide their interactions, address unanticipated contingencies that materialize, and mitigate incipient conflicts when partners have substantial needs for coordinated adaptation. An analysis of alliances in the biopharmaceuticals industry explicates the formal governance mechanisms that support high-tech partnerships and identifies determinants of the administrative structures firms utilize in contractual agreements to enhance their adaptive limits.
The relationship between service quality, satisfaction, trust, value, commitment and loyalty of Internet service providers' customers

This study aims to understand the relationship between cognitive (i.e. service quality) and affective (i.e. customer satisfaction, value, trust and commitment) evaluation of Internet service providers' (ISPs) customers. It also investigates the relationship between the affective evaluation and customer loyalty outcomes (i.e. attitudinal and behavioral loyalty). The study considers the overall impact of service quality on customer loyalty in home Internet services. It was found that service quality positively influenced customers' affective and cognitive evaluations, including satisfaction, trust, commitment, and value. In addition, satisfaction and commitment were determinants of both attitudinal and behavioral loyalty. Surprisingly, the effects of customers' trust on behavioral loyalty were not confirmed. Similarly, value did not have any significant effect on customer loyalty. By providing valuable insights into consumer retention and loyalty, the proposed research develops an understanding of consumer's purchasing behavior in home Internet services, and creates an effective model aimed at customer retention. Practical implications that can be drawn from this research will form a foundation for service providers in the home ISP to develop new retention strategies.
Can the International Environmental Cooperation Be Bought?

In this paper a two-stage game of international environmental agreement formation with asymmetric countries is solved. The equilibrium of the game allows to determine the number of countries interested in signing the agreement. Two cases are studied. In the first case, it is assumed that the only difference among countries is given by the abatement costs, and in the second case, by the environmental damages. In both cases, two different institutional settings, one without side payments and another with side payments, are considered. The results establish that the asymmetry assumption has no important effects on the scope of cooperation in comparison with the symmetric case if side payments are not used or the only difference among countries is given by the abatement costs. When the only difference are the environmental damages, the result is that the level of cooperation that can be bought through a self-financed side payment system increases with the degree of asymmetry.
Low temperature thermocompression bonding based on copper nanostructure for 3D packaging

Cu-Cu thermocompression bonding has become an important technology for 3D packaging and integration. In this paper, a novel low temperature thermocompression bonding technology using nanostructure Cu layer was presented. By selective dealloying of Cu-Zn alloy in dilute hydrochloric acid, porous nanostructure Cu layer was fabricated on silicon substrate. Scanning electron microscopy (SEM) and X-ray fluorescence (XRF) analysis revealed that the dealloying time strongly influenced the nanostructure. Low temperature thermocompression bonding at 280°C was achieved using the nanostructure Cu layer with no void and bonding interface, bonding strength test showed promising properties compared with that of flat Cu layer.
Adjacent Satellite Interference Effects on the Outage Performance of a Dual Polarized Triple Site Diversity Scheme

The design of reliable, modern satellite communication networks, in which both frequency and orbital congestion are increasing, requires modeling of interference effects. The dominant sources of aggravation of nominal interference due to propagation phenomena are assumed to be differential rain attenuation from an adjacent satellite communication network operating at the same frequency and cross polarization due to rain and ice-crystals. A physical methodology to predict the statistics of the carrier-to-noise-plus-total-interference (CNIDR), which has already been applied to single and double-site systems, is extended to include triple-site diversity reception schemes. This method is based on a model of convective raincells model and the lognormal assumption for both the point rainfall statistics and slant path rain attenuation. The statistical properties of spatial inhomogeneity of rain attenuation over six satellite slant paths is firstly here presented. A set of simple, approximate formulas are presented which follow from a regression analysis on the previous theoretical results. The results serve to examine the influence of various parameters upon the total availability performance.
What is this thing called service

Explores the richness of meaning that has grown up around the service concept in the management literature. Examines the subtleties which arise when “service” is used to denote industries, outcomes and processes, and explores more specific service concepts, such as the quality of service encounters and service experiences. Concludes that many of the concept’s ambiguities relate to the use of the word “service” and shifts of meaning which result. Indicates that there are clear dichotomies between providers’ and customers’ views of “service”. Parallel dichotomies can be found between the delivery and consumption of “core services” and the emotional/hedonic dimensions of service performance. Discusses the importance of these and suggests ideas for the marketing and management of services. In addition, develops a broad structural framework with which these ideas can be linked and identifies a number of new avenues of research.
The Optical Spectra of 24 μm Galaxies in the COSMOS Field. I. Spitzer MIPS Bright Sources in the zCOSMOS-Bright 10k Catalog

We study zCOSMOS-bright optical spectra for 609 Spitzer MIPS 24 μm-selected galaxies with S24 μ m > 0.30 mJy and I < 22.5 (AB mag) over 1.5 deg2 of the COSMOS field. From emission-line diagnostics we find the following: (1) SFRs derived from the observed Hα λ6563 and Hβ λ4861 lines underestimate, on average, the total SFR by factors of ~5 and 10, respectively. (2) Both the Calzetti et al. and the Milky Way reddening laws are suitable to describe the extinction observed in IR sources in most cases. (3) Some IR galaxies at z < 0.3 have low abundances, but many others with similar IR luminosities and redshifts are chemically enriched. (4) The average [O III] λ5007/Hβ λ4861 ratios of ν L24 μ mν > 1011 L☉ galaxies at 0.6 < z < 0.7 are ~0.6 dex higher than the average ratio of all zCOSMOS galaxies at similar redshifts. Massive star formation and AGNs could simultaneously be present in those galaxies with the highest ionizing fluxes. (5) Roughly of the galaxies with metallicity measurements at 0.5 < z < 0.7 lie below the general mass-metallicity relation at the corresponding redshifts. The strengths of the 4000 Å break and the Hδ EW of our galaxies show that secondary bursts of star formation are needed to explain the spectral properties of most IR sources. The LIRG and ULIRG phases occur, on average, between 107 and 108 yr after the onset of a starburst on top of underlying older stellar populations. These results are valid for galaxies of different IR luminosities at 0.6 < z < 1.0 and seem independent of the mechanisms triggering star formation.
Growth Optimal Portfolio Selection with Short Selling and Leverage

The growth optimal strategy on non-leveraged, long only memoryless markets is the best constantly rebalanced portfolio (BCRP), also called log-optimal strategy. Optimality conditions are derived to frameworks on leverage and short selling, and generalizing BCRP by establishing noruin conditions. Moreover the strategy and its asymptotic growth rate are investigated under memoryless assumption, both from theoretical and empirical points of view. The empirical performance of the methods was tested forNYSE data, demonstrating spectacular gains for leveraged portfolios and showing unimportance of short selling in the growth-rate sense both in case of BCRP and dynamic portfolios.
Epidemiology of obstructive sleep apnea: a population-based perspective

This review summarizes the recent literature on the epidemiology of adult obstructive sleep apnea (OSA) from various population-based studies. Despite methodologic differences, comparisons have yielded similar prevalence rates of the OSA syndrome in various geographic regions and across a number of ethnic groups. Risk factors for OSA including obesity, aging, gender, menopause and ethnicity, are analyzed. We also provide discussion on adverse medical conditions associated with OSA, including hypertension, stroke, coronary artery disease, congestive heart failure, cardiovascular mortality, insulin resistance and neurocognitive dysfunction. Finally, with the progression of the global obesity epidemic, we focus on the economic healthcare burden of OSA and the importance of recognizing the largely undiagnosed OSA population, with an emphasis on strategies to improve access to diagnostic resources.
Emotional stability and switching barriers in the retail banking context

Purpose – The purpose of this paper is to explore the relationships between switching barriers and bank customers’ loyalty in the UAE, and their variation according to customers’ emotional stability. Design/methodology/approach – Data were collected from 413 bank customers through a self-administered questionnaire. The conceptual model and hypotheses were tested using a structural equation modeling method. Findings – Social benefits, confidence benefits, and switching cost affected the banks’ customers’ loyalty directly and in a positive manner. This study's findings confirm that switching barriers are more important in triggering the loyalty of less emotionally stable customers in comparison with highly emotionally stable customers. Practical implications – Banks could use these results to manage switching barriers and customer relations. Originality/value – This paper demonstrates how the emotional stability of customers interferes with customers’ switching behavior.