Miracle-dz/UniFAR-FTUs huggingface dataset:
Determinants of different accounting methods choice in Tanzania: A positive accounting theory approach

Purpose – The purpose of this paper is to examine the factors that determine the choice of multiple accounting methods in Tanzania. The study investigates managers' decisions to choose accounting methods in a positive accounting theory perspective using panel data covering 60 years from 15 companies listed on the Dar es Salaam Stock Exchange.Design/methodology/approach – Data were extracted from the companies' annual reports. Possible determinants of the choice of accounting methods are identified based on the positive accounting theory, including firm size, leverage, internal financing, proportion of non‐executive directors, ownership dilution, and labour force intensity. The study then utilises multiple regression analysis to determine the significant factors influencing the manager's choice of accounting methods.Findings – The results show that the significant factors are company size, internal financing, proportion of non‐executive directors, and labour force. Contrary to the outcome of prior studies,.
A broader picture of the complexity of strategic behavior in multi-winner elections

Recent work by Procaccia, Rosenschein and Zohar [14] established some results regarding the complexity of manipulation and control in elections with multiple winners, such as elections of an assembly or committee; that work provided an initial understanding of the topic. In this paper, we paint a more complete picture of the topic, investigating four prominent multi-winner voting rules. First, we characterize the complexity of manipulation and control in these voting rules under various kinds of formalizations of the manipulator's goal. Second, we extend the results about complexity of control to various well-known types of control. This work enhances our comprehension of which multi-winner voting rules should be employed in various settings.
Cultural Bias in the AAP’s 2012 Technical Report and Policy Statement on Male Circumcision

The American Academy of Pediatrics recently released its new Technical Report and Policy Statement on male circumcision, concluding that current evidence indicates that the health benefits of newborn male circumcision outweigh the risks. The technical report is based on the scrutiny of a large number of complex scientific articles. Therefore, while striving for objectivity, the conclusions drawn by the 8 task force members reflect what these individual physicians perceived as trustworthy evidence. Seen from the outside, cultural bias reflecting the normality of nontherapeutic male circumcision in the United States seems obvious, and the report’s conclusions are different from those reached by physicians in other parts of the Western world, including Europe, Canada, and Australia. In this commentary, a different view is presented by non–US-based physicians and representatives of general medical associations and societies for pediatrics, pediatric surgery, and pediatric urology in Northern Europe. To these authors, only 1 of the arguments put forward by the American Academy of Pediatrics has some theoretical relevance in relation to infant male circumcision; namely, the possible protection against urinary tract infections in infant boys, which can easily be treated with antibiotics without tissue loss. The other claimed health benefits, including protection against HIV/AIDS, genital herpes, genital warts, and penile cancer, are questionable, weak, and likely to have little public health relevance in a Western context, and they do not represent compelling reasons for surgery before boys are old enough to decide for themselves.
Recombinant Technology Peptide – h 2-microglobulin – MHC fusion molecules bind antigen-specific T cells and can be used for multivalent MHC – Ig complexes

Recombinant soluble MHC molecules are widely used for visualization, activation and inhibition of antigen-specific immune responses. Using a genetic approach, we have generated two novel peptide–h2-microglobulin–MHC constructs. We have linked the MHC molecule with the peptide of interest, without limiting the recognition by the cognate TCR. This molecule can also be joined with the IgG heavy chain resulting in a dimeric MHC–Ig fusion protein. These molecules bind antigenspecific T cells with high specificity and sensitivity, therefore, providing a valuable tool for detection as well as enrichment of antigen-specific T cells. D 2002 Elsevier Science B.V. All rights reserved.
Assessing knowledge creation and intellectual capital in banking industry

Purpose – The purpose of this paper is to examine the empirical studies on knowledge creation and intellectual capital (IC) to generalize the important factors concerning knowledge creation and IC of banks. The major purpose is to explore the relationship between knowledge creation and IC through the construction of the correlation patterns between these two elements.Design/methodology/approach – This paper adopts the knowledge management (KM) measurement to examine the formats of knowledge creation on evaluation of relationship between different elements in the IC of banks by structural equation modeling.Findings – The performance of knowledge creation has significant influence on the accumulation of subsequent human capital. Cognitivists and connectivists are considered the main knowledge creators in the banking industry. The performance of human capital exhibits significant influence on structural capital and customer capital. The performance of customer capital reports significant influence on the for.
Measuring Intangible Capital with Uncertainty Sungbae An Singapore Management University

Intangible capital has arguably become an important component of corporate value. However, it is still an open question whether uncertainty associated with investment in intangible capital is higher or lower than physical capital. We estimate the value of intangible capital in a dynamic stochastic general equilibrium model that features capital adjustment costs, investment-speci c technological progress and recursive utility. We use the perturbation method up to second order to solve the model and perform Bayesian estimation using particle lter. The unobeserved times series of intangible capital is estimated through particle smoother. Data from US economy in the postwar period imply that corporations indeed have formed large amounts of intangible capital as Hall (2001) found. The implied expected return on investment in intangible capital is lower than that of physical capital, which implies that intangible-capital intensive rms have a lower expected return. JEL Clssi cation: E44 E27 G12
Principles of Scientific Management

coupled with general fiscal difficulties are hindering realization of knowledge and benefit to society. The solution requires more than the corporate mold of The increasing politicization of the support of science has awakened many a scientist to the risks and realities of survival as an investigator and to the threats to the future of science. Effective management and wise leadership of the scientific enterprise are necessary solutions to the dilemma. Sir Walter Bodmer shares his perspective regarding the principles of successful scientific management from his experience in leading the Imperial Cancer Research Fund (ICRF) as well as his being in the forefront of science. Yes! Management is necessary. But to be effective it must not displace leadership or the recognition and pursuit of excellence. It must be nonintrusive. Naive management imperatives in management. It must encompass a variety of actions based in the fundamental principle that management supports the optimal conduct of science. Dr. Bodmer guides us through these principles with clarity, experience, and vision. The principles of excellence, balance, and strategic insight have each been key ingredients in the success of the ICRF and are applicable at large.
Responses to and Resources for Intimate Partner Violence

Intimate partner violence (IPV) is reported by one in three women globally, but the prevalence is much higher in East Africa. Though some formal and informal resources do exist for women experiencing IPV, data suggest that disclosure, help seeking, and subsequent utilization of these resources are often hindered by sociocultural, economic, and institutional factors. This article explores actions taken by victims, available support services, and barriers to the utilization of available IPV resources by pregnant women in rural Nyanza, Kenya. Qualitative data were collected through nine focus group discussions and 20 in-depth interviews with pregnant women, partners or male relatives of pregnant women, and service providers. Data were managed in NVivo 8 using a descriptive analytical approach that harnessed thematic content coding and in-depth grounded analysis. We found that while formal resources for IPV were scarce, women utilized many informal resources (family, pastors, local leaders) as well as the health facility. In rare occasions, women escalated their response to formal services (police, judiciary). The community was sometimes responsive to women experiencing IPV but often viewed it as a “normal” part of local culture. Further barriers to women accessing services included logistical challenges and providers who were undertrained or uncommitted to responding to IPV appropriately. Moreover, the very sanctions meant to address violence (such as fines or jail) were often inhibiting for women who depended on their partners for financial resources. The results suggest that future IPV interventions should address community views around IPV and build upon locally available resources—including the health clinic—to address violence among women of childbearing age.
The Perceptual Salience of Symmetrical and Asymmetrical Sections of a Line

A vertical line segment intersecting a horizontal one at different crossing points generates line sections. Visual perception of such line sections was investigated here in two experiments. In both experiments participants were most accurate and precise when they had to reproduce symmetrical sections. Interestingly, the different asymmetrical sections of a line were not equivalent in terms of participants' performance: constant errors changed as a function of sections and the error curve was nicely interpolated by the composition of two harmonics of the line length. In consistence with the harmonic fitting of the data, we propose that the perceptual salience of specific asymmetrical sections is a byproduct of the automatic triggering of a line midpoint identification process. Being perceptually tuned to symmetry warps our visual representation of the line, which results in systematic misperceptions. The way of bringing present and past experimental findings into a unitary whole is proposed.
Numerical and analytical modeling for predicting drag load induced on pile in collapsible soil because of inundation

Negative skin friction that develops on the pile surface when the soil (adjacent to the pile shaft) settles but the pile is in static condition, causes an additional load (known as drag load) induced on pile. Substantial settlement of collapsible soil occurs only because of inundation. In such a case, the magnitude of drag load is influenced by several parameters, such as the collapse potential, inundation pressure, pile roughness, pile diameter, radius of wetting, depth to the neutral plane, and thickness of collapsible soil subjected to inundation.
Design of FIR filter over a discrete coefficient space with applications to HDTV signal processing

A new algorithm for the optimal design of finite impulse response (FIR) filters over a discrete coefficient space is presented. The algorithm is based on the branch and bound algorithm, where each of the subproblems are solved with a reduced number of constraints by exploiting the dependencies between the subproblems. As a result, the computation time is significantly reduced as compared to the conventional branch and bound algorithm. Some technical aspects in applying the filter with CSD (canonic signed digit) coefficient for image interpolation are presented. It is shown that minimizing the error at the critical frequencies is more important than minimizing the maximum ripple in the case of image interpolation. The filter designed by rounding one of the continuous coefficients to the nearest CSD value provides better results than the filter designed by the optimal algorithm. <<ETX>>
Five-year experience with the ‘Sheba’ model of comprehensive orthogeriatric care for elderly hip fracture patients

Background and purpose: The Sheba model of orthogerioatric medicine is a unique model of in-hospital care for elderly hip fractured patients, based upon the concept that a hip fracture represents a geriatric, rather than an orthopedic disease. The nature and feasibility of such a comprehensive orthogeriatric unit, taking care of all surgical, medical and rehabilitation needs, in a single geriatric-based setting (rather than orthopedic-based), were questioned. The aim of the study is to describe the results of its operation during a five-year period. Method: A retrospective charts analysis of consecutive older patients with hip fractures, admitted from the emergency unit directly to the orthogeriatric unit of a department of geriatric medicine. Results: A total number of 592 patients were admitted. Mean age of patients was 83.2 years, mostly women. A total of 538 (91%) were treated surgically. Delay to surgery was 3.6 ± 2.9 days. A total of 65.6% were suitable for rehabilitation, and had a mean Functional Independence Measure (FIM) gain of 22.3 ± 7.9. Mean total hospital length of stay was 29.9 days and 68.7% of patients returned to their previous living residence. Rates of major complications (4.1%) and in-hospital mortality (3.2%, equivalent to 30 days mortality) were low. Conclusions: Treatment within this unit was associated with low rates of major morbidity and mortality, short stay and acceptable functional outcomes. The data provide clinical evidence supporting the implementation of this model of comprehensive orthogeriatric care, being a practical, applicable and feasible service for elderly hip fractured patients, and covering the various needs of these patients. The present model of organization could also help in skillful use of economic resources, facilitating effective treatment strategies.
Expression of c-erbB-2 and glutathione S-transferase-pi in hepatocellular carcinoma and its adjacent tissue.

AIM To investigate the possible role of c-erbB-2 and glutathione S-transferase (GST-Pi) in primary hepatocellular carcinogenesis and the relationship between liver hype-rplastic nodule (LHN), liver cirrhosis (LC), and hepatocellular carcinoma (HCC). METHODS The expression of c-erbB-2 and GST-Pi was detected immunohistochemically in 41 tissue specimens of HCC and 77 specimens of its adjacent tissue. RESULTS The positive expression of c-erbB-2 in LHN (28.6%) was significantly higher than that in LC (0%) (P = 0.032<0.05), but no significant difference was seen between HCC and LHN or LC (P>0.05, chi2= 0.002, 3.447). The positive expression of GST-Pi in HCC (89.6%) or LHN (71.1%) was significantly higher than that in LC (22.9%, P<0.001, chi2= 49.91, 16.96). There was a significant difference between HCC and LHN (P<0.05, chi2= 6.353). CONCLUSION The c-erbB-2 expression is an early event in the pathogenesis of HCC. GST-Pi may be a marker enzyme for immunohistochemical detection of human HCC and its preneoplastic lesions. LHN seems to be a preneoplastic lesion related to hepatocarcinogenesis.
Leading Effect of Social Media for Financial Fraud Disclosure: A Text Mining Based Analytics

Existing researches have always focused on numerical data or textual contents in financial statements to expose a firm’s fraudulent behavior. To the best of our knowledge, this study has the first try to leverage huge amount of user generated contents in social media for fraud detection. A text analytic framework is created to decompose unstructured social media contents into words weights features, topic features and emotion features. With these social media features, social media contents prior to fraud disclosure of fraudulent firms and matched non-fraudulent firms can be classified with average accuracy at 81.43% under ten-fold cross validation. It demonstrates that there is a leading effect of social media contents for financial fraud disclosure. In addition, combining social media features with a set of financial ratios makes the fraud prediction accuracy at 83.57% on average. Investors, auditors, and policy makers can benefit a lot from the findings of this study.
: Sociodemographic and Lifestyle Variables and Their Relationship to Nutritional Biomarkers : Findings from NHANES Race-Ethnicity Is Related to Biomarkers of Iron and Iodine Status after Adjusting for Sociodemographic and Lifestyle Variables in NHANES 2003 – 20061 – 3

TheNHANES 2003–2006 has assessed iron and iodine status, 2 trace element nutrients of continued public health interest, in the U.S. population. We investigated associations of sociodemographic (age, sex, race-ethnicity, education, income) and lifestyle (smoking, alcohol consumption, BMI, physical activity, dietary supplement use) variables with the iron status indicators serum ferritin, soluble transferrin receptor (sTfR), and body iron inwomen aged 20–49 y (n= 2539, 2513, and 2509, respectively) and with urine iodine, a biomarker of iodine intake, in adults aged $20 y (n = 3066). Significant correlations between the study variables and biomarkers were weak (|r| # 0.24). Urine creatinine (uCr) was moderately significantly correlated with urine iodine (r = 0.52). The individual variables explained#5% of the variability in biomarker concentrations in bivariate analysis. In multiple regression models, sociodemographic and lifestyle variables together explained 4–13% of the variability in iron indicators and 41% of the variability in urine iodine (uCr in the model). The adjusted estimated body iron was ;1 unit (mg/kg) lower in non-Hispanic black vs. non-Hispanic white women and ;1 unit higher in women who smoked vs. thosewho did not and inwomen consuming 1 vs. 0 alcoholic drinks/d. The adjusted estimated urine iodine concentration (uCr in themodel) was 34% lower in non-Hispanic blacks vs. non-Hispanic whites, 22% higher in supplement users vs. nonusers, and 11%higher with every 10-y increase in age. In summary, after adjusting for sociodemographic and lifestyle variables (and uCr in the iodine model), race-ethnicity retained a strong association with sTfR, body iron, and urine iodine; smoking and alcohol consumption with iron biomarkers; and supplement use and age with urine iodine. J. Nutr. doi: 10.3945/jn.112. 173039.
Randomized phase III study comparing conventional-dose doxorubicin plus ifosfamide versus high-dose doxorubicin plus ifosfamide plus recombinant human granulocyte-macrophage colony-stimulating factor in advanced soft tissue sarcomas: A trial of the European Organization for Research and Treatment of

PURPOSE This randomized multicenter study was designed to compare the activity of a high-dose doxorubicin-containing chemotherapy regimen with a conventional standard-dose regimen in adult patients with advanced soft tissue sarcomas (ASTS). PATIENTS AND METHODS Between 1992 and 1995, 314 patients were randomized to receive a standard-dose regimen (arm A), containing doxorubicin (50 mg/m(2) on day 1) and ifosfamide (5 g/m(2) on day 1), or an intensified regimen (arm B), combining doxorubicin (75 mg/m(2) on day 1), the same ifosfamide dose, and recombinant human granulocyte-macrophage colony-stimulating factor (rhGM-CSF; sargramostim, 250 microgram/m(2) on days 3 to 16); all courses were repeated every 3 weeks. RESULTS The median age of the 294 eligible patients was 50 years. They received a median of five chemotherapy cycles. The median dose and relative doxorubicin dose-intensity achieved were 245 mg and 97% in arm A and 360 mg and 99% in arm B, respectively. Thirty-eight percent and 23% of patients presented with leiomyosarcomas and liver metastases, respectively. Objective responses were observed in 31 (21%) of 147 assessable patients in arm A and in 31 (23.3%) of 133 in arm B (P =.65). No change was observed in 41.6% and 46.2% of patients in arm A and B, respectively. Progression-free survival (PFS) was significantly longer in the intensive arm (P =.03). The median duration of the time to progression was 19 weeks in the conventional arm and 29 weeks in the intensified arm. There was no difference in overall survival (P =.98) between the two therapeutic arms. Toxicities were manageable in both arms. A grade 3/4 neutropenia and infection occurred in 92% and 4.6% of patients in arm A, respectively, and in 90% and 16.6% in arm B, respectively. Grade 3/4 thrombocytopenia was more frequent in arm B. CONCLUSION The use of rhGM-CSF allowed safe escalation of chemotherapy doses. Despite a 50% increase of the doxorubicin dose-intensity, the high-dose regimen failed to demonstrate any impact on survival in patients with ASTS. The low complete response rate, the high incidence of leiomyosarcomas, and liver metastases may in part explain these results. However, the lengthening of the PFS in the intensive arm, because of the quality of stable disease and inappropriate tumor evaluation policies that potentially lead to an underestimation of antitumor activity, does not definitively refute the use of a high-dose chemotherapy regimen in selected patients with ASTS.
Roles of Suprachiasmatic Nuclei and Intergeniculate Leaflets in Mediating the Phase-Shifting Effects of a Serotonergic Agonist and Their Photic Modulation during Subjective Day

Serotonin (5-HT) has been implicated in the phase adjustment of the circadian system during the subjective day in response to nonphotic stimuli. Two components of the circadian system, the suprachiasmatic nucleus (SCN) (site of the circadian clock) and the intergeniculate leaflet (IGL), receive serotonergic projections from the median raphe nucleus and the dorsal raphe nucleus, respectively. Experiment 1, performed in golden hamsters housed in constant darkness, compared the effects of bilateral microinjections of the 5-HT1A/7 receptor agonist, 8-hydroxydipropylaminotetralin (8-OH-DPAT; 0.5 μg in 0.2 μL saline per side), into the IGL or the SCN during the mid-subjective day. Bilateral 8-OH-DPAT injections into either the SCN or the IGL led to significant phase advances of the circadian rhythm of wheel-running activity (p < .001). The phase advances following 8-OH-DPAT injections in the IGL were dose dependent (p < .001). Because a light pulse administered during the middle of the subjective day can attenuate the phase-resetting effect of a systemic injection of 8-OH-DPAT, Experiment 2 was designed to determine whether light could modulate 5-HT agonist activity at the level of the SCN and/or the IGL. Serotonergic receptor activation within the SCN, followed by a pulse of light (300 lux of white light lasting 30 min), still induced phase advances. In contrast, the effect of serotonergic stimulation within the IGL was blocked by a light pulse. These results indicate that the respective 5-HT projections to the SCN and IGL subserve different functions in the circadian responses to photic and nonphotic stimuli.