Miracle-dz/UniFAR-FTUs huggingface dataset:
Time-Driven Activity-Based Costing: Potential for Application at the SMEs in Poland and Bulgaria

Despite the growing popularity of the Activity-Based Costing (ABC) approach over the last 30 years, its recent development – the Time-Driven Activity-Based Costing (TDABC) concept (Kaplan and Anderson, 2004) – remains largely unknown for the economic science and business practice in Central and Eastern Europe, Poland and Bulgaria included. This paper argues that this omission is a grave shortcoming, because, the extant research has suggested that TDABC has the potential to eliminate the main barriers to implementing, maintaining and modifying an ABC model at most organizations, especially at the small and medium-sized enterprises (SMEs). Specifically, two are the main arguments of the paper. First, implementing advanced costing systems such as TDABC in the SMEs in Poland and Bulgaria would have a greater impact on the general socioeconomic development than any improvements in managing costs of the large enterprises, because the SME sector plays a relatively more important role in these countries than large enterprises do. Second, TDABC is an appropriate costing approach for the SME sector in Poland and Bulgaria for the following reasons: (1) SMEs in the two countries seem to be relatively more labor-intensive; (2) TDABC models have the potential power to contribute to solving some of the most pressing problems of the Polish and Bulgarian SMEs; and (3) the TDABC approach – that engages relatively few resources, needs data about a relatively small pool of activities, and does not require continuous employee interviews and resurveys – seems to have greater potential for implementation at the SMEs than the traditional ABC approach has. The broad goal of the paper is to spark a renewed interest about the issues of strategic cost management at large. A more specific goal is to make this new concept popular in Central and Eastern Europe, which to enable its further theoretical development, as well as its practical implementation.
A generational perspective on working in travel industry : Managing a Multigenerational Workforce

High actual turnover rates in Dutch travel industry in combination with demographic changes in the workforce, may have consequences for economic sustainability for Dutch travel companies. A previous study has shown significant differences in the psychological contract of generations in the workplace in travel industry. This study was aimed at providing insights for creating generation-sensitive HR management. The research design included a qualitative in-depth study exploring meanings, beliefs and experiences of HR managers with three generations in the workplace. These HR managers experience differences in attitudes, values and expectations of generations and find the lower commitment and higher turnover intention of Generation Y especially problematic. Managing three generations essentially entails a differentiated style of management, taking into account generational differences.
The Effect of Clonidine on Cerebral Blood Flow Velocity, Carbon Dioxide Cerebral Vasoreactivity, and Response to Increased Arterial Pressure in Human Volunteers

Background Because patients may be taking clonidine chronically or may be receiving it as a premedication before surgery, the authors investigated its effect on cerebral hemodynamics. Methods In nine volunteers, middle cerebral artery mean blood flow velocity (Vm) was measured using transcranial Doppler ultrasonography (TCD). CO2 vasoreactivity was measured before clonidine administration (preclonidine), 90 min after clonidine, 5 micro gram/kg yorally, then following restoration of mean arterial pressure (MAP) to the preclonidine level. In addition, Vm was measured after a phenylephrine-induced 30-mmHg increase in MAP. Results After clonidine administration, Vm decreased from 62 +/- 9 to 48 +/- 8 cm/s (P < 0.01), and MAP decreased from 86 +/- 10 to 63 +/- 5 mmHg (P < 0.01; mean +/- SD). Clonidine decreased the CO2 vasoreactivity slope from 2.2 +/- 0.4 to 1.2 +/- 0.5 cm [center dot] s sup -1 [center dot] mmHg sup -1 (P < 0.05); restoring MAP to the preclonidine level increased the slope to 1.60 +/- 0.5 cm [center dot] s sup -1 [center dot] mmHg [center dot] sup -1, still less than the preclonidine slope (P < 0.05). CO2 vasoreactivity expressed as a percentage change in Vm, decreased after clonidine, 3.5 +/- 0.8 versus 2.4 +/- 0.8%/mmHg (P < 0.05); this difference disappeared after restoration of MAP, 3.1 +/- 1.2%/mmHg. With a 30-mmHg increase in MAP, Vm increased by 13% before and after clonidine (P < 0.05). Conclusions Clonidine, 5 micro gram/kg orally, decreases Vm and slightly attenuates cerebral CO2 vasoreactivity, therefore decreased cerebral blood flow and mildly attenuated CO2 vasoreactivity should be anticipated.
BACTERIAL PATHOGENS AND THEIR ANTIMICROBIAL SUSCEPTIBILITY PATTERN ISOLATED FROM URINARY TRACT INFECTION IN A TERTIARY CARE CENTRE

Urinary Tract Infection (UTI) remains the most common bacterial infection in human population. The squealae of complicated UTIs are substantial. It is well established that in the presence of obstruction, calculus, Diabetes mellitus, and other risk factors, UTIs can lead to progressive renal damage. The aim of this study was to determine bacterial agents responsible for urinary tract infection and to evaluate their susceptibility pattern. Urine sample was cultured on Cystine Lactose Electrolyte Deficient (CLED) media by calibrated loop technique. Antimicrobial susceptibility testing was performed by Kirby bauer disc diffusion method. Out of 320 samples, 155 samples revealed growth of one type of bacteria, and 15 showed growth of 2 types of bacteria. E. Coli was most common bacteria (115/185=62.16%) followed by other enterobacteriaceae, Pseudomonas and a few gram positive cocci. Many bacteria were found to be multidrug resistant while most of gram negative bacteria were susceptible to Imipenem, and most of gram positive bacteria were susceptible to linezolid.
Terminally ill patients as customers: the patient's perspective.

BACKGROUND Consumerism in health care defines patients as self-determined, rational customers. Yet, it is questionable whether vulnerable patients, such as the terminally ill, also fulfill these criteria. Vulnerable contexts and the patient's perspective on being a customer remain relatively unexplored. The present study addresses this research gap by analyzing terminally ill patients' views on being customers. AIM To explore the ways in which patients in palliative care refer to themselves as patients/customers, and how the patients' concepts of self-determination are related to their attitudes toward the patient/customer role. DESIGN Qualitative interviews were conducted. Data were analyzed in three steps: narrative analysis, thematic content analysis, and typology construction. SETTING/PARTICIPANTS Researchers recruited 25 patients via the Department of Palliative Care, University Medical Center Freiburg, Germany. RESULTS In many ways, palliative patients contradict the image of a self-determined customer. The palliative patient role is characterized by the concept of relational self-determination rather than an unrestricted self-determination. Self-attribution as a customer still occurs when positively associated with a person-centered, individualized treatment. Thus, the customer and patient role overlap within the palliative care setting because of the focus on the individual. CONCLUSIONS The idealized customer role cannot be arbitrarily applied to all medical fields. Palliative patients are dependent on the physician, regardless of whether the customer or patient role is preferred. Hence, self-determination must be understood in relational terms, and physicians must recognize their crucial role in promoting patients' self-determination in the context of shared decision-making.
Noninvasive measurement of cardiovascular function in mice with high-temporal-resolution small-animal PET.

UNLABELLED The aim of this study was to explore the feasibility of determining parameters of cardiovascular function in mice noninvasively by high-temporal-resolution imaging with a dedicated small-animal PET system. METHODS Twenty-five anesthetized mice (28.8 +/- 4.6 g) were injected via an intravenous catheter with a 30-microL bolus of (18)F-FDG (8-44 MBq). The first 9 s of data were reconstructed into 30 frames of 0.3 s using filtered backprojection. The time-activity curve derived from a left ventricle volume of interest was corrected for tracer recirculation and partial volume. Cardiac output was calculated by the Stewart-Hamilton method, in which cardiac output is total injected activity divided by the area under the left ventricle time-activity curve. Cardiac output divided by body weight was defined as cardiac index; cardiac output divided by heart rate yielded the stroke volume. In 5 mice, measurements were repeated 2-4 times to assess reproducibility. In 4 mice, the hemodynamic response to dobutamine was examined by measuring heart rate, cardiac output, and stroke volume. RESULTS The cardiac output averaged 20.4 +/- 3.4 mL/min; in the repeated measurements, the parameter displayed a mean percentage SD per mouse of 10% +/- 6%. The cardiac index averaged 0.73 +/- 0.19 mL/min/g and the stroke volume 45.0 +/- 6.9 microL, and both correlated with heart rate (r = 0.53, P = 0.007, and r = 0.49, P = 0.01, respectively). During dobutamine stress, heart rate increased from 423 +/- 50 to 603 +/- 30 beats/min (P = 0.002) and cardiac output increased from 18.5 +/- 1.9 to 32.0 +/- 4.2 mL/min (P = 0.008). CONCLUSION Parameters of cardiovascular function can be measured in mice noninvasively by radionuclide angiography using high-temporal-resolution small-animal PET. Measured values of cardiac output and stroke volume are reproducible and comparable to those obtained with MRI. The approach permits the monitoring of changes in cardiovascular function in response to pharmacologic intervention.
JC virus (JCV) genotypes in brain tissue from patients with progressive multifocal leukoencephalopathy (PML) and in urine from controls without PML: increased frequency of JCV type 2 in PML.

Progressive multifocal leukoencephalopathy (PML) is caused by the human polyomavirus JC (JCV), and there are at least 4 different genotypes of JCV in the United States. Type 1 strains are of European origin, whereas type 2 and 3 strains are of Asian and African origin, respectively. JCV type 4 strains are derived from a type 1/3 recombinant. In this study, the genotype distribution of JCV strains found in brain tissue or cerebrospinal fluid of 50 PML patients was compared with JCV genotypes excreted in the urine of 103 control subjects. Type determination was based on the polymerase chain reaction-amplified partial sequence of the VP1 coding gene and the noncoding region left of ori. Brain tissues from patients with PML were infected with a significantly higher proportion of JCV type 2 strains than were urine samples from the control group (P = .004). This evidence indicates a biologic difference between JCV genotypes and suggests a difference in their potential to cause PML.
Linear quadratic optimal control for systems with continuous and impulsive inputs

Linear systems described by hybrid dynamics are considered; that is systems described by linear time-varying models with continuous control inputs as well as “jump” dynamics at discrete time instants where impulsive control inputs are applied. A quadratic performance index is formulated and the necessary conditions for optimality are determined using variational calculus. The solution to the control problem is obtained using two types of Riccati equations: the usual continuous-time Riccati differential equation and a discrete Riccati equation which yields discontinuous jumps in the continuous-time solution. Necessary and sufficient conditions for optimal timing of the impulsive inputs are also presented. Numerical examples are provided, which demonstrate the correctness of the solutions.
Impact of project management practices on organisational performance of small and medium size enterprises: a case of Letan Limited

The focus of this study was on the impact o f project management practices on organisational performance in small and medium size enterprises (SMEs). Letan Limited was selected as an SME that has adopted project management practices, for this study. The measurement of organisational performance was measured using project performance; three criteria for measuring project performance were identified for their widespread application in project management definition and general understanding amongst practitioners. These included: time, cost and quality criteria. Questionnaires were used to collect data within the selected organisation (Letan Limited) to assess the level of importance o f linking various project management practices in order to realise greater organisational performance. The questionnaires were also used in establishing which project management practices significantly influence organisational performance and measured time, cost and quality performances o f projects o f the organization leading to greater organisational performance. Analysis of the impact o f project management practices on organisational performance was done using descriptive and inferential data analysis using SPSS 19 and Microsoft Excel 2007 software to determine the relationship between the significant project management practices and organisational performance. The key findings from the research were that it was important to link the various project management practices to realise successful completion of projects leading to better organisational performance. It was also discovered that all project management practices were found to be significant to realise better organisational performance however project cost management followed by project scope management were the most significant. Time performance lagged behind where as the cost and quality performance trends were generally as expected and very important in realising improved organisational performance. The study showed that engaging in project management practices had a positive impact on organisational performance as benefits accrued improved organisational performance. The study finally provided recommendations for improvement in project management practices and more organisation performance metrics recently developed in other research works like benefit to end users, benefit to national infrastructure should be included for performance measurement. Recommendations were also made on areas for further studies on adoption of project management practices in all sectors in addition to the small and medium size enterprises (SMEs). UNIVERSITY OF NAIROBI KIKUYU LIBRARY P. 0. Box 92 KIKUYU
MANAGEMENT ACCOUNTING TECHNIQUES AND CORPORATE PERFORMANCE OF MANUFACTURING INDUSTRIES

How to cite this paper: Rasyid, A. , Sugiarto D. ,E. , Arkaah, J. and Kosasih, W. (2017). Management Accounting Techniques And Corporate Performance Of Manufacturing Industries. Risk governance & control: financial markets & institutions, 7(2), 116-
c-Cbl Binding and Ubiquitin-dependent Lysosomal Degradation of Membrane-associated Notch1*

Regulation of Notch1 activity is critical for cell fate decisions and differentiation of skeletal myoblasts. We have employed the skeletal myoblast cell line C2C12 to study posttranslational regulation of Notch1 protein levels during myogenesis. Although the major degradation pathway of the activated intracellular Notch1 fragment appears to involve ubiquitination and degradation by the 26 S proteasome, we provide evidence for an alternative catalytic pathway where the endogenous, transmembrane form of Notch1 is targeted to the lysosomal compartment. Immunoprecipitation analysis revealed ubiquitin-dependent accumulation of transmembrane Notch1 protein after treatment with the lysosomal inhibitor chloroquine but not after treatment with various proteasome inhibitors. This finding was supported by the observation that the transmembrane form of Notch1 was tyrosine-phosphorylated and specifically coprecipitated with the ubiquitin ligase c-Cbl. Our data suggest a regulatory mechanism down-regulating Notch1 protein levels already at the cellular surface, possibly with consequences for Notch-dependent signal transduction during terminal differentiation processes.
Thymic Carcinomas: Histopathological Varieties and Immunohistochemical Study

Thirteen cases of primary thymic carcinomas are described. The patients' ages ranged from 19 to 64 years, with a median of 40 years. Nine of them were male. Chest pain with or without cough was the main presenting symptom. No patient had myasthenia gravis. Five histological types were identified; two were undifferentiated (lymphoepithelioma-like) carcinoma, one was a clear-cell carcinoma, two were mixed squamous and small-cell carcinoma, two were mixed adenosquamous and small-cell carcinoma, and six were squamous cell carcinoma. All the tumors were variably positive for anti-keratin antibody AE1 and AE3, but negative for AE2. Anti-neuron specific enolase antibody was useful in identifying and confirming the small-cell carcinoma component of the mixed carcinomas. Anti-epithelial membrane antigen antibody aided in revealing the glandular structures in mixed adenosquamous and small-cell carcinomas. Thymic carcinomas were histopathologically differentiated from thymomas by their malignant cytological appearance, increased mitotic activity, and central tumor necrosis. All six patients with pure squamous-cell carcinoma were still alive, with a median survival time of 27 months. All but one of the other patients of different histological types died, the exception being a recent case of mixed adenosquamous and small-cell carcinoma; their median survival was 19.5 months, or 18 months when the latter surviving case is included. The prognosis of patients with pure squamous-cell carcinoma was better.
Global versus Local Optimization in Redundancy Resolution of Robotic Manipulators

In redundancy resolution of robotic manipulators with more than the required degrees of freedom at the kinematic level, the minimization of the Euclidean norm of the joint velocities at the dynamic level, and the minimization of the kinetic energy of the manipulator at any moment of the task execu tion have long been suggested in the literature. In this paper the global optimization of the above characteristics are worked out by using integral-type criteria. The results are in surprisingly simple and elegant forms and give new insights to the redundancy resolution of robotic manipulators. The relations between local and global optimization are discussed.
Early phase II study of uracil-tegafur plus doxorubicin in patients with unresectable advanced biliary tract cancer.

BACKGROUND Standard chemotherapy for advanced biliary tract cancer has not been established. The purpose of this study was to evaluate the efficacy and toxicity of a combination chemotherapy of uracil-tegafur (UFT) and doxorubicin in patients with unresectable advanced biliary tract cancer. METHODS Patients with histologically or cytologically confirmed, measurable biliary tract cancer, including intrahepatic or extrahepatic cholangiocarcinoma, gallbladder cancer and ampulla of Vater cancer, which was not amenable to surgery, were eligible for the study. Patients received oral UFT 300 mg/m(2) per day divided into two doses on Days 1-14 and intravenous doxorubicin 30 mg/m(2) on Day 1. This cycle was repeated every 21 days. Additional courses of this regimen were given until a maximum of 15 courses, disease progression or the appearance of unacceptable toxicity. RESULTS Twenty-four patients from five institutions were enrolled between March 2004 and November 2004. Of the 24 patients, three had partial responses for an objective response rate of 12.5% (95% confidence interval, 2.7-32.4%), 13 patients had stable disease, 7 had progressive disease and the final patient was not evaluated. Grade 3 toxicity was observed in 5 of the 24 patients (20.8%), and these toxicities included anorexia, fatigue, anemia and neutropenia. None had grade 4 toxicity. The median progression-free and overall survival time was 2.5 and 7.6 months, respectively. CONCLUSIONS Combination chemotherapy of UFT and doxorubicin was well tolerated and showed preliminary moderate activity against advanced biliary tract cancer. Further investigation in a late phase II study involving a large number of patients is recommended.
The Impact of Information Technology on Human Capacity, Interprofessional Practice and Management

The organizations in private and public sectors confront many challenges due to the break-through of information and communication technology (ICT). The technology has direct effect on both individual and collective organizational behavior. It modifies or even changes traditional organizational practices and thus activates people to scrutinize their own capacities as an individual worker and a group member. Information and communication technology is also a huge challenge for management. It challenges to find out solutions to execute successful human resource management (HRM) and e-governance. In this article, the most essential goal is to understand the impact of ICT on individual human capacity, collective interprofessional practice and especially on management. The empirical data is collected from public healthcare sector in Finland. A theoretical model was utilized along with methodological and data source triangulation. The ICT has brought major improvements in health care service co-production both for the benefit of the patients and inter-organizational practice. It was found that both individual and collective human capacities are needed in order to take control over the information technology. Especially the interprofessional collaboration and human resource management during the information technology change (or e-governance practices) have not met the actual requirements. Awareness of the general management instead of substance knowledge seems to be essential. Open interprofessional practices and supportive human resource management are thus of great importance at the information age.
Attitudes and Preferences of Young Women With Low and High Fear of Childbirth

We examined constructions of labor and birth for 461 Canadian women who attended the University of British Columbia (Canada) and participated in an online survey about pregnancy and birth, using a combination of Likert items and open-ended questions. We performed a content analysis of women’s open-ended responses about their feelings toward birth and analyzed comments of women with high and low fear of childbirth separately. Students with high fear of birth described childbirth as a frightening and painful ordeal and viewed obstetric interventions as a means to make labor and birth more manageable. Students with low fear constructed birth as a natural event and regarded interventions more critically. Students in both groups supported women’s autonomous maternity care decisions. Our findings contribute to care providers’ and educators’ knowledge about preferences and fears expressed by the next generation of maternity care consumers and potential strategies to reduce their fear of childbirth.