Miracle-dz/UniFAR-FTUs huggingface dataset:
Corporate social responsibility reporting in Malaysia: A comparison between Shariah and non- Shariah approved firms

Bursa Malaysia is one of the largest bourses in Asia that mandated social responsibility disclosures in member firms' annual reports beginning in 2007. Since then, discussions of corporate social responsibility reporting (CSRR) in Malaysia have become essential. Shariah law influences the legal requirements in most Muslim countries including Malaysia. Shariah approved firms refer to those that conduct activities approved by two Shariah Advisory Councils (SACs) in Malaysia. While both Shariah and non-Shariah approved firms are required to include CSRR in their annual reports, Shariah approved firms are expected to release a higher level of CSRR. This assumption is made on the ground that the Shariah approved firms are subject to the principle of full disclosure other than the concept of social accountability. Therefore, this study aims at comparing the CSRR of Shariah and non-Shariah approved firms in terms of the quantity and quality of the disclosures in the annual reports. Sample data for the study is drawn from the top 300 firms (by market capitalisation) that are listed on the main board of Bursa Malaysia over a five-year period from 2005 to 2009. A common CSRR checklist is developed to enable comparisons to be made between the Shariah and non- Shariah approved firms. The analysis is done through a content analysis procedure on the firms' annual reports for the year 2005 to 2009. Findings from the t-tests revealed no significant difference in the overall quantity and quality of CSRR disclosed between the Shariah and non-Shariah approved firms over the five-year period, reflecting the voluntary (year 2005-2006) and mandatory (year 2007-2009) period of CSRR. However, when CSRR is further classified into five categories (environment, community, workplace, marketplace and others), there are several significant differences found between the two groups of firms, specifically in terms of the quality and quantity of environmental and community-related reporting. The introduction of the mandatory CSRR requirement by the Bursa Malaysia in 2007 also seems to have effect on the disclosure of CSRR between the Shariah and non-Shariah approved firms. Overall, this study signifies the importance of relating the aspects of religion with CSRR, especially with the Islamic religion, as most of the Islamic teaching is very much related to the concept of CSR. Evidence from this study offers valuable input for the regulators in their efforts to improve the CSRR disclosed by all types of firms. Further analysis could be done on the influence of religion on CSRR through regression analysis, using religion as one of the firm-specific characteristics that may influence the quantity and quality of CSRR disclosed by firms.
Critical success factors for Ghanaian contractors

Purpose – The purpose of this paper is to explore the development of a set of critical success factors (CSFs) for Ghanaian contractors. The factors collectively define a set of best practices which Ghanaian contractors should focus on improving if they are to attain internationally competitive performance. Design/methodology/approach – A systematic review of previous research, literature on existing programmes, models and frameworks commonly used for improving performance was undertaken to identify the most important success factors. The identified factors were scored and ranked with 16 of the most frequently occurring success factors selected. A questionnaire-based survey of Ghanaian contractors explored their perceptions of the most important success factors. Using factor analysis, the most important success factors were extracted. Findings – Eight CSFs were identified for Ghanaian contractors. These were: quality and zero defects culture, organisational design, work culture and work environment, client.
Value Relevance of German Gaap and IFRS Consolidated Financial Reporting: An Empirical Analysis on the Frankfurt Stock Exchange

It seems logical to assume that GAAP aimed at informing investors shows a higher association with share prices (value relevance) than GAAP aimed at protecting creditors. The majority of empirical studies support this assumption. This paper examines the value relevance of IFRS and German GAAP. Regression analyses are applied to companies listing on the Frankfurt Stock Exchange and publishing exclusively either IFRS or German GAAP consolidated financial reports over the period 2000-2004. As a result of Regulation (EC) No 1606/2002, comparative research becomes impossible after 2004: German GAAP will no longer exist on European stock exchanges. The paper's study is restricted to a single capital market in order to eliminate pricing differences between capital markets based in different countries; that has already been done in earlier research. Improved circumstances for investigating value relevance compared with prior research are, however, the selection criteria for the listed companies (emphasis on international transparency requirements, free float and free float market capitalisation) and the share prices used (average price around the end of the business year when the financial reporting data is not yet published). The results of the study show that German GAAP is significantly more value relevant statistically than IFRS. These results have to be interpreted in the light of the selection criteria. It is an unexpected outcome calling for further research.
Analysis of Logical Memory Recall in Normal Aging and in Dementia of the Alzheimer Type

This study examined the nature of errors in prose recall made in dementia compared with normal aging. Responses by 48 young adults, 47 nondemented older adults, and 70 people with very mild or mild Alzheimer’s disease to the Logical Memory subtest of the Wechsler Memory Scale were examined in a propositional analysis. Compared with young adults, healthy older adults showed good immediate recall but deficits in retention over a delay. Demented individuals made errors of omission, not commission, at immediate recall. These errors probably reflect difficulty with attentional control rather than memory per se. In terms of clinical implications, veridical scoring of the Logical Memory subtest provides more sensitive detection of very mild dementia of the Alzheimer type than the current standard criteria for scoring.
Parent - adolescent conflict style and conflict outcome: Age and gender differences

The present paper focuses on age and gender differences in parent - adolescent conflict styles (compromise and aggressive) and conflict outcomes (frustration, escalation and intimacy). Data were gathered by the Slovenian version of the ‘When we disagree’ scale, which was completed by 514 adolescents (54% female; 14 - 19 years old, split into two age groups). Results revealed significant differences between the adolescents’ perceptions of their own conflict style, and their mother/father conflict styles. Mothers were more often perceived to have either more aggressive or more compromising conflict styles in comparison to adolescents’ own stiles or fathers’ styles. Analyzing adolescents’ age differences, middle aged adolescents reported higher level of mother’s aggressiveness, higher levels of frustration and escalation in conflicts with mothers, as well as higher frustration in conflicts with fathers in comparison to their younger peers. Gender differences in style and outcome of conflicts revealed a more complex pattern: girls exhibited more compromising conflict style with mother and more aggressive conflict style with fathers than boys; there were no gender differences in parent - adolescent conflict outcomes. The established differences could inform policies, and help tailoring conflict resolution programs for this specific age group.
Regional variations in mortality rates of pancreatic cancer in China: results from 1990-1992 national mortality survey.

AIM To examine the regional variations in mortality rates of pancreatic cancer in China. METHODS Aggregated mortality data of pancreatic cancer were extracted from the 1990-1992 national death of all causes and its mortality survey in China. Age specific and standardized mortality rates were calculated at both national and provincial levels with selected characteristics including sex and residence status. RESULTS Mortality of pancreatic cancer ranked the ninth and accounted for 1.38 percent of the total malignancy deaths. The crude and age standardized mortality rates of pancreatic cancer in China in the period of 1990-1992 were 1.48/100,000 and 1.30/100,000, respectively. Substantial regional variations in mortality rates across China were observed with adjusted mortality rates ranging from 0.43/100,000 to 3.70/100,000 with an extremal value of 8.7. Urban residents had significant higher pancreatic mortality than rural residents. CONCLUSION The findings of this study show different mortality rates of this disease and highlight the importance of further investigation on factors, which might contribute to the observed epidemiological patterns.
Population‐level consequences of polymorphism, plasticity and randomized phenotype switching: a review of predictions

The consequences of among‐individual phenotypic variation for the performance and ecological success of populations and species has attracted growing interest in recent years. Earlier reviews of this field typically address the consequences for population processes of one specific source of variation (plasticity or polymorphism), or consider one specific aspect of population performance, such as rate of speciation. Here we take a broader approach and study earlier reviews in order to summarize and compare predictions regarding several population‐level consequences of phenotypic variation stemming from genetic polymorphism, developmental plasticity or randomized phenotype switching.
Granulocytic Myeloid-Derived Suppressor Cells Accumulate in Human Placenta and Polarize toward a Th2 Phenotype

Tolerance induction toward the semiallogeneic fetus is crucial to enable a successful pregnancy; its failure is associated with abortion or preterm delivery. Skewing T cell differentiation toward a Th2-dominated phenotype seems to be pivotal in maternal immune adaption, yet underlying mechanisms are incompletely understood. Myeloid-derived suppressor cells (MDSCs) are innate immune cells that mediate T cell suppression and are increased in cord blood of healthy newborns and in peripheral blood of pregnant women. In this study, we demonstrate that granulocytic MDSCs (GR-MDSCs) accumulate in human placenta of healthy pregnancies but are diminished in patients with spontaneous abortions. Placental GR-MDSCs effectively suppressed T cell responses by expression of arginase I and production of reactive oxygen species and were activated at the maternal–fetal interface through interaction with trophoblast cells. Furthermore, GR-MDSCs isolated from placenta polarized CD4+ T cells toward a Th2 cytokine response. These results highlight a potential role of GR-MDSCs in inducing and maintaining maternal–fetal tolerance and suggest them as a promising target for therapeutic manipulation of pregnancy complications.
PLAYING SAFE

Young athletes frequently suffer from being seen as athletes first and children second. This has consequences for their legal, civil and human rights as children and for the way in which sport organizations choose to intervene on their behalf to protect them from physical, psychological and sexual abuses. Sport careers peak at different ages depending on the sport: in some, children as young as 12 or 13 may reach the highest levels of competitive performance; in others, full maturity as an athlete may come late into adulthood or even middle age. Recognition of this variation has given rise to the concept of `sport age', referring to sport-specific athlete development. This concept is of significance in helping to identify the developmental process in terms of athletic, rather than chronological, maturity. The risk of sexual abuse in sport, formerly ignored or denied, has now been documented in a number of studies, using both quantitative and qualitative methods. Drawing on data from these studies and from the previous work on sport age and athletic maturation, this paper proposes a possible means of identifying and assessing relative risk of sexual abuse to elite young athletes in selected sports. The concept of a `stage of imminent achievement' (SIA) is proposed as the period of peak vulnerability of young athletes to sexual abuse.
Using SCTP to enhance Video streaming over ZigBee Wireless Sensor Networks

Video streaming over wireless ad-hoc networks is an active research topic, and the advantages wireless sensor networks provide in low power consumption, deployment ease, low cost and mobility make them attractive alternatives to fixed transmission mediums. This proposal sets the scene for the objectives of the research with a comprehensive literature review and areas that have been of concern to researchers experimenting with the components in similar and differing domains. Investigation into the challenges faced in Video streaming over 802.15. 4 based wireless sensor networks will be conducted through simulation and theory. Attempts will be made to justify the viability of combining low data rate wireless sensor networks with the Stream Control Transmission protocol (SCTP) and Multiple description video coding with H.264 to take advantage of the multi-streaming feature available in SCTP. Scenarios will be developed to test for the level of optimal goodput with various limitations in mind such as payload size, increased power consumption and maximum transmission rates imposed by the ZigBee standard.
Internet banking service quality and its implication on e-customer satisfaction and e-customer loyalty

Purpose – The purpose of this paper is to examine the internet banking service quality and its implication on e-customer satisfaction and e-customer loyalty. Design/methodology/approach – A total of 1,000 questionnaires were distributed for internet banking customers and 520 were returned (resulting 52 percentage of response rate). Findings – The results confirmed that the all four dimensions (personal need, site organization, user friendliness, and efficiency of website) are distinct constructs. The results also indicated that internet banking service quality consisting of four dimensions has appropriate reliability and each dimensions has a positive significant relationship with internet banking service quality. The efficiency of banking website is the important aspect of internet banking service quality. The finding found that the relationship between internet banking service quality, e-customer satisfaction and e-customer loyalty are significant. Practical implications – The results show that the high.
Evaluation of the Diagnostic Value of Plasmacytoid Dendritic Cells in Differentiating the Lymphocytic Cicatricial Alopecias

Background: Differentiating lymphocytic scarring alopecias may be difficult clinically as well as histopathologically. Objective: To investigate plasmacytoid dendritic cell (PDC) presence and distribution patterns and their diagnostic value in differentiating scarring alopecias of lupus erythematosus (LE) from lichen planopilaris (LPP) and frontal fibrosing alopecia (FFA). Methods: Seventeen LE-associated alopecia, 20 LPP and 10 FFA cases were immunohistochemically tested for PDC presence/distribution and activity. Results: LE-associated alopecia showed increased PDC content (≥10% PDCs in all cases and ≥50% in 94% of cases), PDC clusters (100% of cases), and deeper dermal and perieccrine distribution (100% of cases) with involvement of the dermoepidermal junction (DEJ, 94% of cases), while the majority of LPP and FFA had <10% PDC content that was mainly confined to the upper dermis surrounding the hair infundibulum with rare DEJ involvement and rare clustering. Conclusions: Specific PDC-related parameters may serve as a useful diagnostic adjunct in the differentiation between LE-associated alopecia versus LPP and FFA.
The Impact of Corporate Governance on the Performance of U.S. Small-Cap Firms

Small-cap firms provide a significant nexus for entrepreneurship and innovation in the U.S., and hence might be viewed as less prone to governance problems than large firms. This paper tests this assertion, allowing for interactions between internal and external governance mechanisms and performance. Significant interactions between board independence, firm leverage, CEO ownership, and pay-performance sensitivity are observed. The results support the paradigm of entrepreneurial CEO’s whose ownership in such firms is optimally aligned with performance. Some suboptimal deployment of governance mechanisms is observed for the sample as a whole. In particular, excess leverage which significantly reduces firm value is observed. This is consistent with the view that debt reduces the entrepreneurial capacity of firms, by hindering the firm’s ability or willingness to compete aggressively, particularly against well-financed competitors. Larger board sizes are detrimental to performance. Pay-for performance compensation for CEOs, on the other hand is beneficial for small-cap firm performance. While Sarbanes-Oxley Act compliance may be difficult for many of these firms, its passage does not adversely affect their performance.
Annual reporting disclosures 1970-90: an exemplification

This case study examines the annual report disclosures in a UK listed company, Bulmers, from 1970 to 1990. While mandatory disclosure increased sharply, primarily because of the 1981 Companies Act, the even steeper increase in voluntary disclosure was part of a wide-ranging package of measures which Bulmers' chairman, Peter Prior, introduced to reflect a new corporate philosophy. In 1974, Bulmers provided a statement of company objectives, the first known British example, a year before this practice was recommended in The Corporate Report (Accounting Standards Steering Committee, 1975). In 1982, Esmond Bulmer MP introduced a Private Member's Bill on employee consultation and information, the basic aims of which were eventually enshrined in the 1985 Companies Act.
A process model for industrial new product development

What steps should the industrial new product manager take to improve new product performance? This article pulls together the findings from the many research studies into what makes a new product a success. Six important lessons for managers are developed from those studies. The lessons point to a flow model approach to the development and commercialization of a new product — a step-by-step approach to successful product innovation. A seven-stage model, designed to move a product from the idea stage to product launch, is described. Actual case histories illustrate how each stage of the model can be implemented.
Possession Work on Hosted Digital Consumption Objects as Consumer Ensnarement

This article extends prior critical discussions of digital prosumption by demonstrating that prosumer-reliant online business models represent new ways to valorize consumer labor through the creation of digital consumption objects (DCOs) that are simultaneously enacted as assets by companies, and as possessions by consumers. We argue that this multiplicity means that consumers’ “possession work” no longer serves to separate these objects from the market sphere, as proposed in prior literature. This produces a new form of consumer lock-in as consumers’ efforts to singularize DCOs ensnare them within market relations. We compare consumer ensnarement to other forms of lock-in mechanisms including psychological attachments seen in “brand love,” proprietary tie-ins, and access-based market systems in order to consider the implications of such ensnarement mechanisms. We propose that while, for companies, ensnarement is as an attractive mechanism for ongoing valorization of consumers’ “free labor,” it presents significant consequences for ensnared consumers who may be subject not only to ongoing financial exploitation but also to restricted and unstable interactions with digital possessions that may hold significant personal meaning.
A prospective randomized trial of prevention measures in patients at high risk for contrast nephropathy: results of the P.R.I.N.C.E. Study. Prevention of Radiocontrast Induced Nephropathy Clinical Evaluation.

OBJECTIVES This study was done to test the hypothesis that a forced diuresis with maintenance of intravascular volume after contrast exposure would reduce the rate of contrast-induced renal injury. BACKGROUND We have previously shown a graded relationship with the degree of postprocedure renal failure and the probability of in-hospital death in patients undergoing percutaneous coronary intervention. Earlier studies of singular prevention strategies (atrial natriuretic factor, loop diuretics, dopamine, mannitol) have shown no clear benefit across a spectrum of patients at risk. METHODS A prospective, randomized, controlled, single-blind trial was conducted where 98 participants were randomized to forced diuresis with intravenous crystalloid, furosemide, mannitol (if pulmonary capillary wedge pressure <20 mm Hg), and low-dose dopamine (n = 43) versus intravenous crystalloid and matching placebos (n = 55). RESULTS The groups were similar with respect to baseline serum creatinine (2.44+/-0.80 and 2.55+/-0.91 mg/dl), age, weight, diabetic status, left ventricular function, degree of prehydration, contrast volume and ionicity, and extent of peripheral vascular disease. The forced diuresis resulted in higher urine flow rate (163.26+/-54.47 vs. 122.57+/-54.27 ml/h) over the 24 h after contrast exposure (p = 0.001). Two participants in the experimental arm versus five in the control arm required dialysis, with all seven cases having measured flow rates <145 ml/h in the 24 h after the procedure. The mean individual change in serum creatinine at 48 h, the primary end point, was 0.48+/-0.86 versus 0.51+/-0.87, in the experimental and control arms, respectively, p = 0.87. There were no differences in the rates of renal failure across six definitions of renal failure by intent-to-treat analysis. However, in all participants combined, the rise in serum creatinine was related to the degree of induced diuresis after controlling for baseline renal function, r = -0.36, p = 0.005. The rates of renal failure in those with urine flow rates greater than 150 ml/h in the postprocedure period were significantly lower, 8/37 (21.6%) versus 28/61 (45.9%), p = 0.03. CONCLUSIONS Forced diuresis with intravenous crystalloid, furosemide, and mannitol if hemodynamics permit, beginning at the start of angiography provides a modest benefit against contrast-induced nephropathy provided a high urine flow rate can be achieved.
Effects of dietary medium-chain fatty acids on performance, carcass characteristics, and some serum parameters of broiler chickens

Abstract 1. This study aimed to evaluate the effects of dietary medium-chain fatty acids (MCFAs) on the performance, carcass characteristics, and some serum parameters of broiler chickens. 2. A total of 176 one-day-old male broiler chicks (Ross 308) were assigned to four treatments including control treatment (basal diet), 0.1% MCFA, 0.2% MCFA, and 0.3% MCFA treatments according to a completely randomised design. Each treatment consisted of 4 replicates with 11 chicks for each replicate. In MCFA treatments, the amounts of MCFAs were added to basal diet as a substitution of soybean oil. 3. There were not any significant differences in body weight, feed intake, and feed conversion ratio among the treatments in different stages of the experiment. However, MCFA treatments had a lower abdominal fat and a higher breast yield compared to control treatment. 4. Blood glucose, cholesterol, and low-density lipoprotein (LDL)-cholesterol concentrations were significantly decreased, but blood high-density lipoprotein (HDL)-cholesterol concentration was significantly increased in the MCFA treatments compared to the control treatment. 5. These results indicate that dietary MCFA has a positive effect on the health and productivity of broiler chickens.