Miracle-dz/UniFAR-FTUs huggingface dataset:
Welcome to the Day-to-Day of Internal Auditors: How Do They Cope with Conflicts?

SUMMARY: This paper proposes a “micro-level” analysis of the way in which internal auditors express role conflicts in their day-to-day practice and how they perceive, manage, and resolve them. From this perspective, I analyze real-life experiences described by 42 interviewed internal auditors. Using a theoretical lens specifically designed for this purpose, I highlight the complexity and magnitude of the role conflicts they experience during the internal audit process, along with the strategic and dynamic coping processes they mobilize, while remaining concretely grounded in their specific context. Thus, this study makes an original contribution to the development of new knowledge on internal auditing and concludes that internal auditors tend to lack independence and audit committee members often exercise disturbingly weak power (on the internal audit function), as compared to the top managers. Accordingly, this paper points to the difficulty of applying an idealized conception of independence and purist .
Supply, Factor Shares and Inflation Persistence: Re-Examining Euro-Area New-Keynesian Phillips Curves

Using euro-area data, we re-examine the empirical success of New-Keynesian Phillips curves (NKPCs). We re-estimate with a suitably specified optimizing supply side (which attempts to treat non-stationarity in factor income shares and mark-ups) that allows us to derive estimates of technology parameters, marginal costs and 'price gaps'. Our resulting estimates of the euro-area NKPCs are robust, provide reasonable estimates for fixed-price durations and discount rates and embody plausible dynamic properties. Our method for identifying the underlying determinants of NKPCs has general applicability to a wide set of countries as well as of use for sectoral studies.
Making Succession a Success: Perspectives from Canadian Small and Medium‐Sized Enterprises

SMEs are at the heart of the Canadian economyand social structure. However, researchers worry about the impact of an agingpopulation on small- and medium-sized firms and their succession. This analysisdiscuss the results and implications of a survey conducted by the CanadianFederation of Independent Business (CFIB) in 2004, which included data from4,311 CFIB members. The key issues the survey focused on included: (1) when the owners expect toend their businesses; (2) how they prepare for succession; and (3) the barriersthey face in implementing their plans for success. The findings show that 41%of SME owners intend to exit their business after 5 years; only 1/3 have a planto sell, transfer, or wind down their business in the future. The findings also show that accountants and lawyers are the two most commontypes of professional or "technical" assistance used in developing asuccession plan, while the most common barriers to succession are"soft" in nature. Four major research gaps are identified in theliterature about succession planning: (1) the need for a mapping of whatmotivates business owners to plan ahead; (2) the overall impact of failedbusiness succession in Canadian economy; (3) the challenges faced by both thegovernment and the financial community in facilitating business succession; and(4) the perspective of future successors of business. (CBS)
Environmental change and fishery management in the northern Persian Gulf

Approximately 52% of the 380,000 tons of fish landings in Iran come from the northern Persian Gulf, with a total of 108,000 fishermen and 8900 fishing vessels (2003 data). The fishery in the region is very important for the local economy, but the major problems facing the Iranian fisheries are an uncertain availability of fish and over-fishing. The Persian Gulf is a sensitive marine ecosystem. The Gulf is a partially enclosed sea with an average depth of 35 metres and replacement of waters take some three to five years. Environmental factors have a major effect on fish stocks and fisheries in such a sensitive ecosystem. This study examines the influence of environmental changes in water temperature, rainfall, wind and sea level pressure on fish stocks in the northern Persian Gulf and estimates the maximum sustainable yields for fisheries management. Multivariate data and surplus production bio-economic models with environmental parameters are used to determine optimal harvest and forecasting. The study found that rainfall, water temperature and wind had significant positive effects whereas sea level pressure had a negative effect on the fisheries in the northern Persian Gulf. It is concluded that environmental parameters should be monitored concurrently with the fisheries to allow a greater understanding for fisheries management in the Persian Gulf.
CHINA'S GROWTH AND PRODUCTIVITY PERFORMANCE DEBATE REVISITED * - Accounting for China's Sources of Growth in 1949-2010 with A Newly Constructed Data Set

Given that most of the existing studies on the sources of China’s growth are conducted in the same or very similar neoclassical growth accounting framework, the long and still inconclusive debate about China’s growth and productivity performance is logically and essentially caused by serious data and measurement problems. Based on my persistent efforts on China’s macro-measurement problems, this study presents a series of careful investigations in both input and output data problems in the Chinese statistics, especially those often ignored or mishandled in the previous studies, including a serious structural break in the official employment data, an abnormally high post-reform labor productivity growth in the non-market services (including the so-called “non-material” services in the old MPS statistics), a severe inconsistency between the official industrial statistics and national accounts in value added including an odd counter-cyclical movement of the industrial output by the below “designated-size” enterprises, and main conceptual and measurement problems in the official measure of fixed asset investment. These investigations have led to the construction of a new data set for the aggregate economy and its major sectors. Under the most reasonable scenario, my new estimates show that China’s annul TFP growth is -0.7 percent in the planning period and merely 1 percent in the reform period, substantially lower than the TFP estimates obtained using the unadjusted official GDP estimates and investment data and deflators, -0.2 and 4.2 percent, respectively.
Consulting Secondary School Students on Increasing Participation in their Own Assessment in Northern Ireland

The Consulting Pupils on the Assessment of their Learning (CPAL) project comprised three interrelated studies focusing on (1) the development of Annual Pupil profiles in NI in the context of giving pupils ‘a voice’ (Lundy, 2007); (2) students' perceptions of ‘AfL classrooms’; and (3) teachers' and parents' perceptions of pupils increasing participation in assessment. This paper presents the main findings and educational implications of studies 2 and 3 which consulted pupils at key stage 3 (11-14 years). It identifies teachers', parents' and students' perceptions of the increasing pupil participation in the assessment of their own classroom learning. Preliminary findings of this twenty-one month study, completed at the end of February 2007, were presented in this ECER Children's Rights Network last year (see Leitch et al. 2006). This presentation updates some of the main findings for Key stage 3 pupils. The samples included approximately 200 students and a sample of their parents (n=180) from six post-primary schools in Northern Ireland, as well as 11 teachers of different subjects (i.e. Arts, Maths, English, Geography and Science). All teachers were engaged in an in-service course to help them embed Assessment for Learning (AfL) - a pedagogical approach that emphasizes the use of formative assessment to help students take control of their own learning by being aware of where they are, ‘where they need to go to improve, and how best to get there’ (Gardner, 2006). It establishes that, where principles of AfL are embedded in practice, pupils can experience high levels of participation in their learning and assessment. However, the relationship between consultation and participation requires further clarification and there is a need is to promote greater consistency amongst teachers in understanding what consultation means from a rights-based perspective.
Flight dynamics of a pterosaur-inspired aircraft utilizing a variable-placement vertical tail

Mission performance for small aircraft is often dependent on the turn radius. Various biologically inspired concepts have demonstrated that performance can be improved by morphing the wings in a manner similar to birds and bats; however, the morphing of the vertical tail has received less attention since neither birds nor bats have an appreciable vertical tail. This paper investigates a design that incorporates the morphing of the vertical tail based on the cranial crest of a pterosaur. The aerodynamics demonstrate a reduction in the turn radius of 14% when placing the tail over the nose in comparison to a traditional aft-placed vertical tail. The flight dynamics associated with this configuration has unique characteristics such as a Dutch-roll mode with excessive roll motion and a skid divergence that replaces the roll convergence.
Publicly Funded Business Advisory Services and Entrepreneurial Outcomes

Given the mixed evidence for the impact of various publicly funded initiatives that aim to foster entrepreneurial activity, this paper empirically examines the efficacy of publicly funded business advisory services in relation to entrepreneurial outcomes. Based on a sample of 228 early-stage firms, of which 101 used business advisory services focused on helping companies secure 1st rounds of financing and start generating revenues, we examine the firm-level impact such services can have on sales growth, innovation, finance and alliances. We find services are positively associated with firms’ sales growth, patents, finance and alliances. We assess statistical and economic significance, and assess robustness to controls for the non-randomness of the firm's using business advisory service program, as well as endogeneity of advisors’ hours spent with firms. Other robustness checks are also included. We find significant robustness of hours spent on sales and finance, but sensitivity of the effect of hours on patents and alliances after controlling for endogeneity.
Effect of ileo-rectal anastomosis and post-valve T-caecum cannulation on growing pigs

In a long-term study nine ileo-rectally anastomosed (IRA) and seven post-valve T-caecum (PVTC)-cannulated pigs were compared with six intact pigs with regard to different blood variables, sodium and potassium retention and weights of selected organs. After surgery, apart from urea and K measured 13 weeks post-surgery, there were no differences in the blood variables between the PVTC-pigs and intact pigs. In IRA-pigs concentrations of creatinine (P < 0.01), Na (P < 0.001), base excess (P < 0.001), pH (P < 0.01) and bicarbonate (P < 0.001) in blood were lower than those in intact pigs. At 13 weeks after surgery the blood K concentration in IRA-pigs was higher (P < 0.001) than that in PVTC-pigs or intact pigs. At 6 weeks after surgery the blood urea concentration in IRA-pigs was higher (P < 0.001) than that in intact and PVTC-pigs. At 13 weeks after surgery the urea concentration in PVTC-pigs was higher (P < 0.001) than those in IRA-pigs or intact pigs. The Na (P < 0.01 11 weeks after surgery) and (P < 0.05 and P < 0.01 5 and 11 weeks after surgery respectively) balances in IRA-pigs were lower than those in intact animals. Na retention was negative for IRA-animals 11 weeks after surgery. Na and K retentions were similar in PVTC-pigs and in intact pigs. The urinary: faecal excretion of Na differed slightly between PVTC-animals and intact animals. At 13 weeks after surgery there were no differences in organ weights between the PVTC-pigs and intact animals. In the IRA-pigs the weights of the liver (P > 0.05), the kidneys (P > 0.05) and the adrenal glands were higher (P < 0.001) than those in the intact animals.
Post-colonial Finance

A new variance ratio is proposed in this article that utilises the extreme values of asset prices. On the basis of the specification test, it is documented that there is excess volatility in the Indian stock market, whereas this feature is completely absent in the US. It is also found that such excess volatility is persistent in India in the sense that it gives rise to excessive path dependence. Furthermore, it is shown how such path dependence can be modelled from a theoretical point of view by way of the Binomial Markov Random Walk model.
Modelling Labour Demand Dynamics Beyond the Frictionless Environment

In this study we develop a simple econometric model for labour demand dynamics by explicitly considering deviations from the standard frictionless economic environment. In particular, we explore the potential effect on labour demand of capital market imperfections, labour market institutional rigidities in the form of union power, and the impact of uncertainty. In addition, in the presence of uncertainty, adjustment costs and irreversibility emerge as an important factor that introduces an option value of waiting. According to our results, leverage exerts a direct negative impact on employment dynamics indicating that capital market imperfections are indeed present. Moreover, leverage is found to also affect the adjustment process of employment. Finally, we document asymmetric effects of frictions on labour demand across different size groups that imply a higher vulnerability of small and medium sectors with respect to debt levels. Uncertainty exerts a significantly negative impact on labour demand, which is compatible with presence of partial irreversibility of employment decisions. Finally, unions over and above their effect via higher wages are positively related to employment, a finding that is indicative of their pursue for job security. Copyright 2006 The Authors; Journal compilation 2006 CEIS, Fondazione Giacomo Brodolini and Blackwell Publishing Ltd.
Managing and improving service quality in higher education

Purpose – In today's environment, higher education (HE) institutions need to become more efficient and participate in a competitive global market where client expectations are continually rising. In this new reality, quality is critical for success. While the economic benefits of quality have been long established, many HE institutions still ignore them at their own risk. This is especially true for service quality and this paper will focus on HE service quality management and improvement. This paper aims to discuss these issues.Design/methodology/approach – The paper implements Schneider and Bowen's model of the three tiers of service organizations and service quality management and improvement methods, on HE institutions.Findings – An analysis of the service process within HE institutions reveals that the quality of service given to the customer tier (the students) by the boundary tier (all the employees who have contact with the students) is greatly dependent on the coordination tier (top HE management.
Resolving the Agency Problems of External Capital through Options

This paper investigates the role of stock options in resolving the agency problems of external capital as originally identified by Jensen and Meckling (1976). These problems are precipitated by managerial incentives a) to consume excessive non-pecuniary benefits or perquisites beyond the optimal level for sole ownership and b) to engage in risk shifting in productive decisions so as to transfer wealth from external capital contributors. These incentive problems can be resolved through a strategy that judiciously combines call and put options retained by the owner-manager and external financiers, respectively. The resolution of the agency problems through this mechanism provides an economic rationale for the existence of managerial stock options and convertible debt. THE WORK BY JENSEN and Meckling [7] has brought more realism to the theory of the firm. In their paper JM address agency problems in the context of a firm which is viewed as a nexus of contracts among various factors of production. The contractual relationships involve incentive conflicts arising from the pursuit of self-interest. By limiting themselves to an entrepreneur or owner-manager who retains complete control of the firm, JM have demonstrated that financing through the issuance of common stock or debt to outsiders engenders costs. These costs are precipitated in part by the manager's propensity to consume nonpecuniary benefits or perquisites (perks) by employing certain resources in excess of their optimal usage,1 and by his propensity to engage in high risk investment projects so as to transfer wealth from bondholders to stockholders.2
Neurologic and Neurobehavioral Sequelae in Children With Human Immunodeficiency Virus (HIV-1) Infection

The range and extent of neurologic and neurobehavioral complications of human immunodeficiency virus (HIV-1) infection in children are under-described. Seventy-eight children with HIV-1 infection (32 females) were assessed for neurologic complications. Forty-six children had abnormal neurology examinations. Thirty-three children had global pyramidal tract signs, 5 had a hemiparesis, 4 had peripheral neuropathy, 18 had visual impairment, and 5 had hearing impairment. Thirty-nine of 63 children over 1 year of age had neurobehavioral problems. Of 24 children with HIV encephalopathy, 74% had severe immunosuppression and 45% were not receiving antiretroviral therapy. Twelve children had prior opportunistic central nervous system infections, and 9 had epilepsy. Diverse neurologic and neurobehavioral deficits are common in children with HIV-1 infection. Children with severe immunosuppression, who were not receiving antiretroviral therapy, were growth impaired and less than 1 year of age, were at greatest risk for developing neurologic complications.
Indian Market: A Tournament of Values

Following Bourdieu, the process of commoditization has been understood to be the most socially significant process that art undergoes. That understanding presupposes the power of economic value, the order of value that all other values must resist or be overtaken by. This article analyzes the Santa Fe Indian Market as a tournament of values, where various orders of value compete for legitimacy and authority. While opposed aesthetic and economic orders frame evaluations at Indian Market, they serve primarily as background. At Indian Market, evaluations that use an administrative order of value are the site of intense contest and have great social significance both to this art world and to broader social, political, and economic concerns. A social theory of art relevant to many different art forms and traditions must take into account multiple orders of value and provide a method for analyzing their potential significance to participants.
Explaining Japanese Aid Policy in Latin America: A Test of Competing Theories

This article attempts to explain the variation in Japanese official development assistance in eighteen Latin American countries for the period 1979 to 1993. The findings suggest that recipient need and some Japanese economic interests have influenced disbursements in the region. The study does not provide support for theories that claim that U.S. strategic and economic interests are important determinants of Japanese ODA decisions.
Cellular and Molecular Effects of a Pulse Butyrate Regimen and New Inducers of Globin Gene Expression and Hematopoiesis

Abstract: Cooley's anemia is characterized by a deficiency of β‐globin chains, a relative excess of α‐globin chains, and consequent accelerated programmed death of developing erythroid cells in the bone marrow. Increasing expression of the γ‐globin genes to adequately balance excess α‐globin chains can ameliorate this disorder. Butyrates induce γ‐globin experimentally, but can also cause cell growth arrest with prolonged exposure or high concentrations, which in turn can accelerate apoptosis. To determine if these potentially opposing effects can be balanced to enhance therapeutic efficacy, an intermittent “pulsed” regimen of butyrate was evaluated. Following induction of γ‐globin mRNA and protein synthesis, total hemoglobin increased in β‐thalassemia patients by more than 2 g/dl above baseline, and Hb F increased above 20% in 5/8 sickle cell patients from baseline levels of 2% Hb F. Specific regulatory regions were identified in the γ‐ and β‐globin gene promoters to which new binding of transcription factors, including αCP2 (an activator of γ globin) occur during therapy solely in the butyrate‐responsive patients. Other compounds which induce γ globin, derivatives of acetic, phenoxyacetic, propionic, and cinnamic acids, and dimethylbutyrate, are under investigation. Some of these newer γ‐globin inducers (designated hemokines) provide better potential as therapeutics by also acting to increase hematopoietic cell viability and proliferation. Pharmacologic induction of expression of the endogenous γ‐globin genes is a realistic approach to therapy of the β‐globin disorders for many patients, with some effective agents available now and new therapeutics, with enhanced activities, under development.
Randomized clinical trial to evaluate the efficacy and safety of valganciclovir in a subset of patients with chronic fatigue syndrome

There is no known treatment for chronic fatigue syndrome (CFS). Little is known about its pathogenesis. Human herpesvirus 6 (HHV‐6) and Epstein–Barr virus (EBV) have been proposed as infectious triggers. Thirty CFS patients with elevated IgG antibody titers against HHV‐6 and EBV were randomized 2:1 to receive valganciclovir (VGCV) or placebo for 6 months in a double‐blind, placebo‐controlled trial. Clinical endpoints aimed at measuring physical and mental fatigue included the Multidimensional Fatigue Inventory (MFI‐20) and Fatigue Severity Scale (FSS) scores, self‐reported cognitive function, and physician‐determined responder status. Biological endpoints included monocyte and neutrophil counts and cytokine levels. VGCV patients experienced a greater improvement by MFI‐20 at 9 months from baseline compared to placebo patients but this difference was not statistically significant. However, statistically significant differences in trajectories between groups were observed in MFI‐20 mental fatigue subscore (P = 0.039), FSS score (P = 0.006), and cognitive function (P = 0.025). VGCV patients experienced these improvements within the first 3 months and maintained that benefit over the remaining 9 months. Patients in the VGCV arm were 7.4 times more likely to be classified as responders (P = 0.029). In the VGCV arm, monocyte counts decreased (P < 0.001), neutrophil counts increased (P = 0.037) and cytokines were more likely to evolve towards a Th1‐profile (P < 0.001). Viral IgG antibody titers did not differ between arms. VGCV may have clinical benefit in a subset of CFS patients independent of placebo effect, possibly mediated by immunomodulation and/or antiviral effect. Further investigation with longer treatment duration and a larger sample size is warranted. J. Med. Virol. 85:2101–2109, 2013. © 2013 The Authors. Journal of Medical Virology Published by Wiley Periodicals, Inc.