Miracle-dz/UniFAR-FTUs huggingface dataset:
The Relationship between Written Business Plans and the Failure of Small Businesses in the U.S.

The objective of this study was to investigate the influence of planning on U.S. small business failures. A “failure” was defined as a bankruptcy with losses to creditors; firms with fewer than 500 employees were considered “small. ” Recently failed firms were selected randomly and matched with non‐failed firms on the basis of age, size, industry, and location. The sampling frame was businesses listed in the Dun & Bradstreet credit reporting database. A paired‐sample t‐test was used to investigate differences between the failed firms and matched non‐failed firms. The main conclusion was that very little formal planning goes on in U.S. small businesses; however, non‐failed firms do more planning than similar failed firms did prior to failure.
Gender, Self-Employment, and Earnings

Using data from the 1979 to 1998 waves of the National Longitudinal Survey of Youth, the author explores how gender, family, and class alter the impact of self-employment on earnings. Fixed-effect regression results show that while self-employment positively influences men’s earnings, not all women similarly benefit. Professionals receive the same self-employment earnings premium, regardless of gender. However, self-employment in nonprofessional occupations negatively affects women’s earnings, with wives and mothers incurring the greatest penalties. The high concentration of nonprofessional self-employed women in child care accounts for much of these penalties. Results are robust despite inclusion of controls for human capital and labor supply, job characteristics, occupational and industrial gender segregation, and demographic characteristics. The compensating differentials argument, that women with greater family responsibilities trade earnings for the family-friendly aspects of self-employment, is discussed in light of these findings. While this argument may explain women’s returns to nonprofessional self-employment, it is less persuasive for interpreting women’s returns to professional self-employment.
Does Ethical Activism Lead to Firm Relocation?

La premiere generation de l'activisme ethique a conduit les decideurs politiques des pays developpes a imposer des normes ethiques contraignantes sur les industries domestiques. A cause des couts generes par ces pressions ethiques, certaines firmes ont delocalise leurs activites de production vers des pays plus laxistes. La seconde generation d'activisme ethique a directement vise les firmes en menacant leur profit sur les marches de consommation, independamment de leur localisation. Nous montrons que, dans certaines circonstances, cette deuxieme generation peut conduire les firmes a reconsiderer la localisation de leur production. Nous en deduisons que l'activisme ethique peut constituer un levier d'action pour les pouvoirs publics des pays developpes, permettant de diminuer l'attrait de la delocalisation, voire dans certains cas, d'encourager la relocalisation. La troisieme generation d'activisme ethique se fonde sur des relations plus constructives entre activistes et firmes et inclue differentes formes de cooperation. Ces partenariats sont susceptibles de renforcer la localisation des firmes grâce a des processus de decision plus consensuels. Plusieurs implications en terme de politique economique sont mises en evidence, ainsi que le besoin de recherches theoriques et empiriques plus approfondies. Copyright WWZ and Helbing & Lichtenhahn Verlag AG 2004.
EFFECT OF ORGANISATIONAL AND ENVIRONMENTAL FACTORS ON INNOVATIVENESS AND BUSINESS PERFORMANCE RELATIONSHIP

We have investigated the role played by organisational and environmental factors in innovativeness and business performance relationship. The study is based on a purposive sample of 168 key informants (senior level managers in decision-making roles) from Indian firms. For data collection, we developed scales to measure innovativeness and business performance. The results show that innovativeness is a significant determinant of business performance. We also find that influence of innovativeness on external business performance is moderated by organisational and environmental variables. The organisational decision makers in India can draw insights from these results and better decide their strategic postures for designing organisational structure (OS) and for coping better with the external business environment. The study contributes to the literature by providing empirical evidence in support of organic structure and innovativeness for Indian firms to achieve superior business performance in the face of turbulent external business environment.
Multiple Origins of Accounting? An Early Italian Example of the Development of Accounting for Managerial Purposes

ABSTRACT Utilising archival materials relating to an Italian pottery manufacturer, Manifattura Ginori, this paper examines the development of the company's accounting system during the 19th century. By the early 1800s, Manifattura Ginori is shown to have developed a double-entry bookkeeping system and to have carried out cost calculations. Deficiencies in the archive unfortunately do not enable us to determine precisely the nature of the links between the cost calculations and the financial accounting system during the early decades of the 19th century. However, as the century wore on, and the business moved from being an artisanal based manufacturer of high quality porcelain to a large-scale, industrial producer of utilitarian wares, Manifattura Ginori developed its system of accounting to reflect organisational changes and managerial needs. The Ginori archives therefore not only provide us with a rare glimpse of accounting in an early industrial context in Italy, but also of the use of accounting as a mechanism for business management and control in a non-Anglo-Saxon context. In particular it allows us to examine the role of accountants, to throw light on factors causing accounting change, and the relevance of alternative theoretical paradigms in interpreting such changes. By placing the experiences of Manifattura Ginori in a context of developments elsewhere in Europe, especially Britain and France, some implications can be drawn regarding the possibility of multiple origins of accounting ideas.
Natural infection of Oryctolagus cuniculus (Lagomorpha, Leporidae) by Gongylonema neoplasticum (Nematoda, Gongylonematidae) in Portugal

Gongylonema neoplasticum was identified in the oesophagus of 14 wild rabbits (Oryctolagus cuniculus) from Portugal. This is the first record of Gongylonema neoplasticum in a naturally infected lagomorph species in Europe. This paper presents the most relevant measurements of adult worms and some of their surface features seen by scanning electron microscopy. Epidemiological aspects of G. neoplasticum such as geographical distribution, host spectrum and biological features are discussed.
Quantifying visual abstraction quality for stipple drawings

We investigate how the perceived abstraction quality of stipple illustrations is related to the number of points used to create them. Since it is difficult to find objective functions that quantify the visual quality of such illustrations, we gather comparative data by a crowdsourcing user study and employ a paired comparison model to deduce absolute quality values. Based on this study we show that it is possible to predict the perceived quality of stippled representations based on the properties of an input image. Our results are related to Weber-Fechner's law from psychophysics and indicate a logarithmic relation between numbers of points and perceived abstraction quality. We give guidance for the number of stipple points that is typically enough to represent an input image well.
Equity and practice issues in colorectal cancer screening: Mixed-methods study.

OBJECTIVE To investigate overall colorectal cancer (CRC) screening rates, patterns in the use of types of CRC screening, and sociodemographic characteristics associated with CRC screening; and to gain insight into physicians' perceptions about and use of fecal occult blood testing [FOBT] and colonoscopy for patients at average risk of CRC. DESIGN Mixed-methods study using cross-sectional administrative data on patient sociodemographic characteristics and semistructured telephone interviews with physicians. SETTING Toronto, Ont. PARTICIPANTS Patients aged 50 to 74 years and physicians in family health teams in the Toronto Central Local Health Integration Network. MAIN OUTCOME MEASURES Rates of CRC screening by type; sociodemographic characteristics associated with CRC screening; thematic analysis using constant comparative method for semistructured interviews. MAIN FINDINGS Ontario administrative data on CRC screening showed lower overall screening rates among those who were younger, male patients, those who had lower income, and recent immigrants. Colonoscopy rates were especially low among those with lower income and those who were recent immigrants. Semistructured interviews revealed that physician opinions about CRC screening for average-risk patients were divided: one group of physicians accepted the evidence and recommendations for FOBT and the other group of physicians strongly supported colonoscopy for these patients, believing that the FOBT was an inferior screening method. Physicians identified specialist recommendations and patient expectations as factors that influenced their decisions regarding CRC screening type. CONCLUSION There was considerable variation in CRC screening by sociodemographic characteristics. A key theme that emerged from the interviews was that physicians were divided in their preference for FOBT or colonoscopy; factors that influenced physician preference included the health care system, recommendations by other specialists, and patient characteristics. Providing an informed choice of screening method to patients might result in higher screening rates and fewer disparities. Changes in policy and physician attitudes might be needed in order for this to occur.
Remote Cerebellar Hemorrhage after Supratentorial Surgery

OBJECTIVE Remote cerebellar hemorrhage (RCH) is an infrequent and poorly understood complication of supratentorial neurosurgical procedures. We retrospectively compared 42 patients who experienced RCH with a case-matched control cohort, to delineate risk factors associated with the occurrence of this complication. METHODS Between 1988 and 2000, 42 patients experienced RCH after supratentorial neurosurgical procedures at our institution. Diagnoses were made on the basis of postoperative computed tomographic or magnetic resonance imaging findings in all cases. The medical records for these patients were reviewed and compared with those for a control cohort of 43 patients, matched for age, sex, surgical lesion, and type of craniotomy, who were treated during the same period. RESULTS RCH most commonly occurred after frontotemporal craniotomies for unruptured aneurysm repair or temporal lobectomy and was frequently an incidental finding on postoperative computed tomographic scans. However, some cases of RCH were associated with significant morbidity, and two patients died. Preoperative aspirin use and elevated intraoperative systolic blood pressure were significantly associated with RCH (P = 0.026 and P = 0.036, respectively). Pathological findings for two cases demonstrated hemorrhagic infarctions in both. CONCLUSION RCH most commonly follows supratentorial neurosurgical procedures, performed with the patient in the supine position, that involve opening of cerebrospinal fluid cisterns or the ventricular system (such as unruptured aneurysm repair or temporal lobectomy). Preoperative aspirin use and moderately elevated intraoperative systolic blood pressure are potentially modifiable risk factors associated with the development of RCH. Although RCH can cause death or major morbidity, most cases are asymptomatic or exhibit a benign course. Cerebellar “sag” as a result of cerebrospinal fluid hypovolemia, causing transient occlusion of superior bridging veins within the posterior fossa and consequent hemorrhagic venous infarction, is the most likely pathophysiological cause of RCH.
During Furloughs, Who Is More Attached to a Public University? Staff? Faculty? . . . Managers

Perceived organizational membership (POM) is a relatively new framework to analyze the attachment of employees to their organizations. To date, there are no studies that have examined POM in public higher education. Furthermore, there are relatively few studies that have explored attitudes of public personnel in the context of pay cuts in the form of furloughs. In this article, we present the findings of a survey of more than 5,000 public university faculty, administrative support staff, and managerial personnel. On most POM facets, managerial personnel perceived greater organizational need fulfillment, mattering, and belonging than either faculty or support staff. Implications for university administrators and faculty are discussed, with recommendations to increase POM for all employees.
Reacting to Unfairness: Group Identity and Dishonest Behavior

We experimentally investigate whether individuals are more likely to engage in dishonest behavior after having experienced unfairness perpetrated by an individual with a salient group identity. Two individuals generate an endowment together, but only one can decide how to share it. They either share the same group identity or have distinct group identities. Then, they approach a task in which they can opportunistically engage in dishonest behavior. Our results show that when individuals share the same group identity, unfair distributive decisions do not trigger a dishonest reaction. In contrast, when different group identities coexist, dishonest behavior is observed as a reaction to unfairness.
THE ATTITUDES OF STUDENTS AND TEACHERS TOWARDS CIVIC EDUCATION AND HUMAN RIGHTS

A b s t r a c t Schools and education are one of the most sensitive and important issues for the transmission of cultural knowledge and development of attitudes towards one’s own and other groups, as well as towards civil society, human rights and public life in general. Historically, school and family have been used to promote dominant values, beliefs and ways of life. In this way, education for civil society and human rights can and should be thought continuously through school life and not only through specific curriculum. Education for civil society and human rights is therefore an essential element which should be interwoven into all areas of learning and life. The aim of this study was to examine the attitudes and opinions of primary and high school students and their teachers towards civic education at school, family environment and local community. The sample comprised 208 primary school students, 106 high school students and 111 teachers. The values like rights, obligations, responsibilities, democracy, freedom and peace were examined in relation to subjects’ gender, age and level of school (primary and high). The results show the statistically significant difference in the freedom of decision-making in local community between female and male students of primary and high school. Regarding school level, there is statistically significant difference between primary and high school students. Primary school students show higher degree in freedom to make decisions at school than high school students. Teachers of primary schools have more positive attitudes towards introducing human rights and civic education in teaching curriculum than teacher of high schools. Moreover, there is a statistically significant difference in the level of attitudes towards introducing human rights and civic education in teaching curriculum in relation to age: younger teachers have more positive attitudes toward those values than their older colleague’s.
Identification of distinct upper and lower gastrointestinal symptom groupings in an urban population

Background—The current classification dividing patients with functional gastrointestinal symptoms into subgroups remains controversial. Aims—To determine whether distinct symptom groupings exist in the community. Methods—A random sample of Sydney residents in Penrith, Australia was mailed a validated self report questionnaire. Gastrointestinal symptoms including the Rome criteria for irritable bowel syndrome (IBS) and dyspepsia were measured. Results—Among 730 respondents, the 12 month age and gender adjusted prevalence (adjusted to the Australian population) of IBS, dyspepsia, and gastro-oesophageal reflux were 11.8% (95% confidence interval (CI) 9.3 to 14.3%), 11.5% (95% CI 9.6 to 14.6%), and 17.5% (95% CI 14.2 to 19.9%), respectively. In total, 60% of the population reported four or more gastrointestinal symptoms. There was considerable overlap of IBS with dyspepsia and among the dyspepsia subgroups by application of the Rome criteria. Independently, 10 symptom groupings were identified by factor analysis. The underlying constructs measured by these factors were generally the major abdominal syndromes recognised by the Rome classification: dyspepsia, IBS, reflux, painless constipation, painless diarrhoea, and bloating, in addition to a number of more specific symptom groupings. Conclusion—Gastrointestinal symptoms are common and overlap in the community, but distinct upper and lower abdominal symptom groupings can be identified.
The influence of socio-cultural environments on the performance of nascent entrepreneurs: Community culture, motivation, self-efficacy and start-up success

The importance of informal institutions and in particular culture for entrepreneurship is a subject of ongoing interest. Past research has mostly concentrated on cross-national comparisons, cultural values and the direct effects of culture on entrepreneurial behaviour, but in the main found inconsistent results. We add a fresh perspective to this research stream by turning attention to community-level culture and cultural norms. We hypothesize indirect effects of cultural norms on venture emergence: Community-level cultural norms (performance-based culture and socially supportive institutional norms) impact important supply-side variables (entrepreneurial self-efficacy and entrepreneurial motivation) which in turn influence nascent entrepreneurs’ success in creating operational ventures (venture emergence). We test our predictions on a unique longitudinal dataset, tracking nascent entrepreneurs’ venture creation efforts over a five-year time span, and find evidence supporting them. Our research contributes to a more fine-grained understanding of how culture, in particular perceptions of community cultural norms, influences venture emergence. Based on these findings, we discuss how venture creation efforts can be supported. Our research highlights the embeddedness of entrepreneurial behaviour and its immediate antecedent beliefs in the local, community context.
Co‐innovation: convergenomics, collaboration, and co‐creation for organizational values

Purpose – The aim of this paper is to present a macro view of the evolution of innovation for value creation, from the closed to collaborative, open, and now co‐innovation. It reviews several mega trends that have dramatically changed the dynamic nature of the global market place and also several new forces that have made innovation imperative for organizational value creation.Design/methodology/approach – The paper provides a conceptual overview of co‐innovation through some of its basic elements such as convergence revolution, collaboration, and co‐creation with stakeholders.Findings – Co‐innovation is a new innovation paradigm where new ideas and approaches from various internal and external sources are integrated in a platform to generate new organizational and shared values. The core of co‐innovation includes engagement, co‐creation, and compelling experience for value creation. Thus, the practices of co‐innovative organizations are difficult to imitate by competition.Practical implications – Innovat.
Default Risk, Liquidity Risk, and Equity Returns: Evidence from the Taiwan Market

The authors' empirical results indicate that default risk has some power to explain equity returns on the Taiwanese stock market, but it does not contain other important price information uncorrelated with the prevailing three or four risk factor models. Furthermore, compared to the U.S. market, the timing of distress returns is different. The short-term return reversal in the first month is less pronounced for the return differential between portfolios having high and low default risk, but the reversal lingers for a longer period of time. Overall, the book-to-market ratio, rather than the liquidity effect, plays a crucial role in explaining the default risk in equity returns.
Human capital and regional convergence in Canada

Proposes an empirical analysis of regional convergence in Canada based on the growth model of Barro et al. In an open economy with perfect capital mobility, if domestic residents cannot borrow abroad with human capital as collateral, the dynamics of human capital accumulation is the driving force of per capita income growth. Empirical results indicate that, as predicted by the theoretical model, various indicators of the stock of human capital did converge at the same speed as per capita income during the 1951‐1996 period. A substantial part of the relative growth of per capita income indicators across Canadian provinces since the early 1950s could be explained by the convergence process of human capital indicators based on the percentage of the population, both sexes and males, who have at least a university degree. The estimates of the human capital share in national income based on those indicators are in the neighbourhood of 0.5, a number consistent with other measures of the implicit income share of human capital. The convergence speed of per capita income at the regional level might have been two to three times faster, if all persons had invested in education at the same rate as the young.
Clinical Outcome and Client Satisfaction of an Anger Management Group Program

This retrospective quasi-experimental study evaluated the effectiveness of an anger management group program for clients with mental health problems. The program, based on the cognitive-behavioral approach, was offered by outpatient mental health occupational therapy services of a community general hospital. Sixty-four clients, about 59% diagnosed with depressive disorder, enrolled in the program and participated in the study. The pre-treatment and post-treatment scores of the participants on the Anger Control Inventory and the State-Trait Anger Expression Inventory were compared. The results indicated significant reduction in the overall experience of intense anger, improvement in cognitive and behavioural coping mechanisms, and significant improvement in anger control after treatment. Most respondents (90%) found the program definitely helpful. The pace of the program and the variety of learning activities were identified as areas for improvement. The results showed the program had positive impact on anger management. Useful suggestions were identified for continuous quality improvements of the program.