Miracle-dz/UniFAR-FTUs huggingface dataset:
Reliability Effects of Fair Value Related Disclosures

Despite the importance of measurement-related disclosures in a principles-based accounting framework, it is unknown whether those disclosures influence the reliability of the measurement method chosen itself. We build on previous literature by investigating whether supplementary disclosures improve the reliability of the fair value method itself. Within the fair value context of investment property in the real estate industry, we find that model fair value, which demands extensive judgment and estimation on the underlying assumptions, must be supplemented by disclosures to gain reliability. However, if the measurement process is based on external information, i.e. for market fair value and comparables, supplementary disclosures do not have any effect. Overall, results are important for the standard setting process as they show that in a principles-based accounting framework without extensive disclosure guidelines capital market participants perceive judgment-based disclosures as useful.
A perusal of extant literature on market orientation - concern for its implementation

Market orientation has been defined distinctly from a marketing perspective but has been repeatedly discussed as the implementation of the marketing concept and the majority of the literature on market orientation has figured in the Journals of Marketing. Further, in a majority of writings on market orientation, the entire focus is on external market, viz., consumers and competitors, thereby ignoring internal customers’ satisfaction. While no unanimity has been reached with regard to the market orientation construct, Kohli and Jaworski, and Narver and Slater have developed two dominant measures, which have been considered incomplete on account of one or other loophole. The relationship between market orientation and business performance in terms of objective measures could not be strengthened. Moreover, the implementation of market orientation has not been addressed satisfactorily and concretely. At the end, knowledge management has been suggested as a mean for effective generation and dissemination of the market intelligence. Further, a scientific approach has also been proposed for the implementation of market orientation.
Publishing in socially oriented journals – the state of play in Asia

Purpose – This paper seeks to examine institutional publishing in six socially oriented marketing journals generally and then to explore the performance within Asian institutions and those within Australia and New Zealand, in detail.Design/methodology/approach – Authorships of Journal of Macromarketing, Journal of Public Policy and Marketing, Journal of Consumer Affairs, Journal of Non‐Profit and Public Sector Marketing, International Journal of Non‐Profit and Voluntary Sector Marketing, and Social Marketing Quarterly, from 1999‐2003, were tracked by institution and nationality of school. Results are reported for both number of authors and per cent of authorship.Findings – There is a dominance of publishing by North American academics within the social area. Asian academics appear to be generally under‐represented, based on the region's size, although scholars in Australia and New Zealand perform relatively better than one might anticipate.Research limitations/implications – A review of socially oriented .
Availability and Use of Information and Communication Technology (ICT) Facilities by Staff of Tertiary Institutions’ Libraries in Ondo and Ekiti States

The study investigated the availability and use of Information and Communication Technology (ICT) facilities in tertiary institutions’ libraries in Ondo and Ekiti States. ICT is a significant development that brings about efficient and effective library services. Application of ICT in Nigerian tertiary institutions shows that there is an awareness of the significant role that it can play in delivering library services even though ICT is not fully embraced by most of the institutions’ libraries in the country. The study employed descriptive survey design. Six research questions were raised for the study to a total number of eighty-five (85) library staff which is the population. The population was used as the sample because it is not large. A response rate of 70 was obtained out of 85copies of the questionnaire which was administered. Using census sampling, the 70 respondents were used for the study. Frequency counts and simple percentages were used to answer the research questions. Split half technique was used to determine the reliability of the instrument. The findings revealed that different ICT facilities like printers, internet connectivity, e-mail facilities, scanners, laptops and others were available for use in the libraries investigated. The most used facilities are e-mail facilities, internet connectivity, printers and laptops. They are used for resource sharing services, e-mail services, research, internet and current awareness services. The levels of ICT skills of the library staff varies because of their different knowledge of ICT. A lot of benefits accrued to staff from the use of ICT facilities among which are quick access to information, effective library services and easy materials search. Poor power supply is one of the factors that is affecting the availability and use of these facilities. From the findings, the researcher made these recommendations: that library management should make more ICT facilities available to the library staff; there should be constant and effective ICT training for the library staff as to develop their skills; poor power supply should be properly addressed by the tertiary institutions’ management by providing generators specifically for the library use.
Imaging trends and radiation exposure in pediatric inflammatory bowel disease at an academic children's hospital.

OBJECTIVE The purpose of this study was to retrospectively evaluate diagnostic imaging trends and radiation exposure in pediatric inflammatory bowel disease (IBD) at a U.S. academic children's hospital between 2001 and 2010. MATERIALS AND METHODS Pediatric IBD patients within our health system during the 2001, 2006, and 2010 calendar years were identified. The number of abdominopelvic radiologic and endoscopic examinations (total and by modality) performed during each 1-year-period was recorded for each subject. Means were compared using the Wilcoxon rank sum test. The cumulative lifetime number of diagnostic examinations by modality and estimated effective radiation dose (using Monte Carlo simulation software and CT dose-length product values) was calculated for the 2010 IBD subject cohort. RESULTS There was a 53% increase in the average number of abdominopelvic diagnostic examinations obtained per pediatric IBD patient comparing 2001 with 2010 (1.29 ± 2.19 vs 1.98 ± 3.46, p = 0.004). Abdominal radiography (p = 0.02), MRI (p < 0.0001), and esophagogastroduodenoscopy (EGD) (p = 0.01) showed significantly increased use. The increase in use of CT and ileocolonoscopy was not significant (p > 0.05). There was significantly reduced use of contrast enema, small-bowel follow-through (SBFT), and upper gastrointestinal (UGI) series (all, p < 0.0001). The average pediatric IBD patient seen in 2010 (mean age, 13.9 years) had undergone 1.08 CT, 0.82 MRI, 1.36 abdominal radiographic, 0.14 contrast enema, 0.52 SBFT, 0.54 UGI, 1.00 ileocolonoscopy, and 0.72 EGD examinations during his or her lifetime, with an average cumulative lifetime estimated effective radiation dose of 4.6 mSv. CONCLUSION Although the number of yearly diagnostic examinations performed for pediatric IBD patients increased significantly between 2001 and 2010, the cumulative lifetime estimated effective radiation dose is relatively low in most of these patients.
Factors influencing consumer intentions to purchase seasonally discounted athletic footware in Thailand

Sales promotions are a key promotional strategy that companies worldwide have used to stimulate consumers’ behavioral responses. A more detailed understanding of the influence that both demographic and psychographic consumer characteristics along with normative influencing factors have on responses to sales promotion is needed at both the product category and the individual brand level in order to better develop effective sales promotional programs. This study examines how these factors influence consumer intentions to purchase seasonally discounted athletic footwear in the Thai market. It was found that demographics were not significant as either direct or mediating variables in the purchase intentions of buyers, whilst five specific psychographic and normative influencing characteristics were found to be significant. These were: deal proneness; value consciousness, price consciousness; quality consciousness and attitudes of reference groups.
The Contingent Value of Responsive and Proactive Market Orientations for New Product Program Performance

While the benefits of being market oriented are largely accepted, a group of scholars and managers remain skeptical. Marketing scholars have sought to counter the criticisms leveled against market orientation (MO) by arguing that it has both responsive and proactive dimensions. However, few studies have empirically examined the complexity of the effects of these dimensions on firm performance. Drawing on theories of resource-based advantage and organizational search behavior, this article advances understanding by arguing that responsive and proactive market orientations have curvilinear effects on product development performance, that their interaction may be positively related to product development performance, and that their effects on new product program performance are moderated differentially by the organizational implementation conditions and marketing function power. Survey results of 175 U.S. firms indicate support for most of the hypotheses. Specifically, whereas responsive MO has a U-shaped relationship with new product program performance, proactive MO has an inverted U-shaped relationship with new product program performance. Contrary to the arguments presented here, the interaction of both orientations is negatively related to new product program performance. This study finds that both orientations are needed; however, new product program performance is enhanced when one is at higher level and the other is at lower level. Finally, responsive MO is only positively related to new product program performance under specific conditions such as when strategic consensus among managers is high. On the other hand, the positive effect of proactive MO on new product program performance is further strengthened when learning orientation and marketing power are high. Overall, this study suggests that the effects of responsive and proactive MO on new product program performance are more complex than previously theoretically argued and empirically examined.
HTLV‐II infection associated with a chronic neurodegenerative disease: Clinical and molecular analysis

HTLV II is a retrovirus endemic in some Amerindian tribes and spread worldwide with a high prevalence among intravenous drug abusers. It has three different genetic subtypes a, b, and d, defined mainly by the long terminal repeat (LTR) region. HTLV II has been associated with a neurodegenerative disease in few cases. We describe the first well‐documented case in Brazil where the virus is endemic in isolated ethnic groups. The patient is a 55‐year‐old woman with a chronic and painful syndrome characterized by spastic paraparesis, hyperactive reflexes and spastic bladder. Somatosensory evoked potential indicates a thoracic spinal cord lesion. Computer tomography showed periventricular demyelination. Enzyme‐linked immunosorbent assay was positive for HTLV I/II whereas the discriminatory Western blot was indeterminate. Molecular analysis of the Tax region revealed a HTLV II pattern that was also confirmed through sequencing the LTR region. Phylogenetic analysis of the LTR sequence shows an HTLV IIa subtype that clustered with the virus isolated from Kayapo Indians and Brazilian urban intravenous drug users. Indeterminate Western blots are frequently found using commercial kits, therefore we recommend that all cases in which a myelopathy is associated with an indeterminate serological result should be evaluated by PCR to determine the actual number of HTLV II associated myelopathy cases. J. Med. Virol. 66:253–257, 2002. © 2002 Wiley‐Liss, Inc.
HERPES ZOSTER: TREATMENT WITH CLINACANTHUS NUTANS CREAM

One hundred and twenty patients with herpes zoster after giving written informed consent, were allocated into a double-blind trial by block randomization to compare 5% Clinacanthus nutans cream to placebo cream. Patients with herpes zoster ophthalmicus and those requiring acyclovir treatment were excluded. Patients with secondary bacterial infection, human immunodeficiency virus (HIV) infection, or known sensitivity to any component of the drug or placebo cream, and those who were pregnant or lactating were also excluded. At tbe first visit, the patient's demographic data, duration of prodrome, duration of lesions, number and distribution of the lesions, and tbe pain score were recorded. The blood test for anti-Hiv antibody (with tbe patient's permission) were done. All patients were supplied with identical tubes of greenish cream (either the drug or placebo) and normal saline. They were adviced to apply tbe cream thrice daily on the skin lesions after a wet compress with normal saline. Wet compresses were discontinued when all vesicles became crusted, but the cream was used until there was complete healing. The severity of pain was recorded daily by the patient on a linear visual analogue scale of 0 to 4 from none to very severe. Date of full crusting and complete healing were , also recorded. The patients were assessed by the investigators on days 2 or 4, 7, 10, 14, 28 for tbe number of lesions, severity of pain, adverse reactions, or any other complaints. At 2 montbs follow-up, the patients were considered to have postberapeutic neuralgia if tbe pain persisted. The mean number of days for full crusting and complete healing of patients in the drug group was compared to the placebo group by unpaired Student T-test. The number of patients wbo had full crusting within 3 days and postherpetic neuralgia in each group were compared by Fisher's exact test.
Toward a comprehensive understanding of solid-state core-level XPS linewidths: Experimental and theoretical studies on the Si 2p and O 1s linewidths in silicates

High resolution X-ray Photoelectron Spectroscopy XPS core-level Si 2p and O 1s spectra of the nonconductors -SiO2 quartz at 120 and 300 K and vitreous SiO2 at 300 K were obtained with a Kratos Axis Ultra XPS instrument instrumental resolution of 0.4 eV which incorporates a unique charge compensation system that minimizes differential charge broadening on nonconductors. The Si 2p and O 1s linewidths at 300 K 1.1 and 1.2 eV, respectively are similar for all silicates and similar to previous thin film SiO2 spectra obtained previously, showing that differential charging does not contribute significantly to our spectra. At 120 K, there is a small decrease 0.04 eV in the Si 2p linewidth of -SiO2, but no measurable decrease in O 1s linewidth. The O 1s lines are generally and distinctly asymmetric. We consider all possible sources of line broadening and show that final state vibrational broadening FSVB and phonon broadening are the major causes of the broad and asymmetric lines. Previous high resolution gas phase XPS studies have identified large FSVB contributions to the Si 2p spectra of SiCl4, SiF4, and SiOCH34 molecules, and this vibrational structure leads total Si 2p3/2 linewidths of up to 0.5 eV, even with individual peak linewidths of 0.1 eV. The Si atom of SiOCH34 is an excellent analog for Si in crystalline SiO2 because the Si-O bond lengths and symmetric stretch frequencies are similar in both compounds. Similar vibrational contributions to the Si 2p and O1 s spectra of solid silicates are anticipated if the Si 2p and O 1s core-hole states produce similar changes to the Si-O bond length in both phases. To investigate the possibility, Car-Parrinello molecular dynamics calculations were performed and show that changes to Si-O bond lengths between ion and ground states r for both Si 2p and O 1s hole states are similar for both crystalline SiO2 and gaseous SiOCH34. r are 0.04 A for Si 2p and +0.05 A for O 1s in both compounds. Indeed, the vibrational envelope from the Si 2p spectrum of SiOCH34, broadened to our instrumental linewidth of 0.4 eV, accounts for the majority 0.8 eV of the Si 2p3/2 linewidth for crystalline SiO2 1.1 eV with phonon broadening accounting for the remainder. The results provide excellent support for the tenet that final state vibrational splitting, as seen in the gas phase molecules, similarly affects the solid-state spectra. The calculations also indicate that the O 1s linewidths should be larger than the Si 2p linewidths, as observed in our spectra. FSVB should also lead to small peak asymmetries, as seen in the O 1s spectra. The contribution of phonon broadening to the linewidth is also evaluated and shown to be comparable to the FSVB contribution at 120 and 300 K but considerably
Funding Retirement: The role of equity release

Across Europe there has been much debate about the potential of housing assets to ease the fiscal pressures inherent in current pension systems. However little is known about what people do with housing equity once it is released. Do they extract equity to supplement inadequate pension provision or do they use it for conspicuous consumption? And are th ey reluctant to use housing equity anyway because of a desire to leave it as a bequest? While the scale of equity release currently varies greatly across Europe, it has been largest by far in the UK. This paper presents the findings of a surv ey of over 500 equity release customers in the UK as a case study of the actual usage of equity release. It reveals that equity release products are not just used to supplement low pension income, but rather, a significant proportion are also using these products because they want a more enjoyable re tirement while others appear to have early bequest motives. Consideration is given to what these findings might mean for the ‘house as pension’ debate in other European countries.
Coaggregation among Nonflocculating Bacteria Isolated from Activated Sludge

ABSTRACT Thirty-two strains of nonflocculating bacteria isolated from sewage-activated sludge were tested by a spectrophotometric assay for their ability to coaggregate with one other in two-membered systems. Among these strains, eight showed significant (74 to 99%) coaggregation with Acinetobacter johnsonii S35 while only four strains coaggregated, to a lesser extent (43 to 65%), with Acinetobacter junii S33. The extent and pattern of coaggregation as well as the aggregate size showed good correlation with cellular characteristics of the coaggregating partners. These strains were identified by sequencing of full-length 16S rRNA genes. A. johnsonii S35 could coaggregate with strains of several genera, such as Oligotropha carboxidovorans, Microbacterium esteraromaticum, and Xanthomonas spp. The role of Acinetobacter isolates as bridging organisms in multigeneric coaggregates is indicated. This investigation revealed the role of much-neglected nonflocculating bacteria in floc formation in activated sludge.
Assessing the performance of brand loyalty measures

There has long been a requirement for researchers to relate different loyalty measures in one paper and to compare measures across markets. Explores the performance of a number of loyalty measures in two service markets, namely a telecommunications market, and a credit card market. Also explores the performance of a number of measures across market types. The results indicate that all eight measures can be considered as indicators of brand loyalty in service markets. Two distinct concepts of loyalty were apparent in the telecommunications market. A third possible concept, termed differentiation loyalty, was also evident in the analysis conducted. This suggests that distinguishing between concepts does matter, specifically in service markets where a decrease in behavioral loyalty results in a customer defection. There is no difference in the performance of brand loyalty measures in service markets when compared with a repeat‐purchase market.
Adoption of internet banking: proposition and implementation of an integrated methodology approach

Purpose – This study proposes a new method to investigate adoption of new technologies and tests this method by looking into the determinants of internet banking adoption in Brazil.Design/methodology/approach – A total of 600 respondents living in one of the biggest cities in Brazil were sampled for interviewing: 300 were internet bank users, 150 were internet but not internet bank users, and 150 were neither internet nor internet bank users.Findings – The adjusted coefficient of determination in the multiple linear regression equation (dependent variable: intention to use/continue to use IB) was 60 percent and the main effects of the eight variables proved significant (relative advantage of control, compatibility with lifestyle, image, subjective norm, self‐efficacy, relative advantage of security and privacy, results demonstrability, and trialability). The McFaden pseudo coefficient of determination in the multinomial logistic regression equation (dependent variable: a dummy variable for each of the thr.
Thalidomide embryopathy: Follow-up of cases born between 1959 and 2010.

BACKGROUND Thalidomide is a known teratogen and it is estimated that more than ten thousand babies were affected by thalidomide embryopathy (TE), which is characterized mainly by limb defects, but can involve many organs and systems. Most people with TE were only evaluated at birth and it is not well established if thalidomide exposure during embryonic development leads to later effects. We analyzed the clinical history of adults with TE to better understand this gap in the clinical findings of TE. METHODS Brazilian individuals with TE were invited to answer a clinical questionnaire which considered family history, social information, medical history, and current clinical and psychological health status. A clinical examination was also performed, including on the infant subjects to evaluate congenital anomalies. The characterization of the features was analyzed using descriptive statistics and Chi-square or Fisher's exact test. RESULTS The congenital anomalies caused by thalidomide were reviewed in 28 Brazilian individuals, and the questionnaire was applied to the 23 adult subjects with TE (aged 19 to 55). Progressive deafness and dental loss were reported. From the comparison of TE individuals with the general Brazilian population, the early onset of cardiovascular diseases (p = 0.009) and a higher frequency of psychological disorders (p = 0.011) were observed. CONCLUSION Although there is no sufficient evidence that thalidomide exposure caused or worsened the described events, this approach helps to better understand the TE phenotype, improves the clinical diagnosis, and can lead to adequate health support for these individuals.
Maritime Terrorism: Risk and Liability

This book examines terrorism liability and risk issues connected with two general types of maritime scenarios - terrorist attacks on containerized shipping and terrorist attacks on passenger ships. The book investigates underlying vulnerabilities, threats and potential consequences, and combines this data to create a picture of the relative risks of different terrorism scenarios. The book discusses key concepts, ambiguities, and legal authorities that would be appropriate in ascertaining civil liability for maritime terrorist acts. It addresses third party (commercial) defendants, particularly. The book offers insights into the nature of maritime terrorism risk and also the methods in which government might respond to that risk through the civil justice system. It combines the exploration of liability and risk in a single study.