Miracle-dz/UniFAR-FTUs huggingface dataset:
B.C. resource communities: assessing restructuring processes and local responses

This thesis investigates how the effects of restructuring are influencing rural British Columbia communities. A principal component of a communities potential to positively manage restructuring is economic diversification. This analysis employs a mixed-method methodology to better understand the comparative influences of key factors in the economic diversification of rural B.C. Quantitatively, linear regressions are used to correlate three measures of diversification to eleven independent variables. Qualitatively, municipal economic development officers (EDOs) in eight B.C. communities are interviewed. This thesis suggests that EDOs will continue to play a vital role in the diversification of communities. The future success of diversification, however, is dependent on several factors: a greater understanding of the complex interactions between municipal development officers and other entities involved in diversification; increasing the leadership of rural citizens; educating rural citizens to the benefits of diversification; and securing stable, long-term funding from all levels of government.
Success in complex decision contexts: The impact of consumer knowledge, involvement, and risk willingness on return on investments in mutual funds and stocks

Abstract Consumer knowledge, involvement, and risk are central concepts in consumer behavior research. A review of prior research shows however that there is no universally agreed understanding of how these concepts should be defined, nor on how they are related in terms of antecedents, dimensions, and consequences. In this study the relationship between these key concepts were explored and their impact on consumers' return on investments in mutual funds was analyzed. Theory based alternative relationships were systematically tested in SEM analyses. The study sheds new light on the knowledge concept by showing that the knowledge construct should be modeled in terms of three dimensions (ability, opportunity, and familiarity) in complex decision contexts (mutual funds and stocks). The hypothesized importance of domain specific knowledge was confirmed and a mediation analysis showed the relations of involvement and risk willingness to knowledge and returns. Consumers' ability and opportunity to get access to stock market information is strongly related to their involvement, which in turn influence both familiarity and risk willingness. Risk willingness has a stronger effect on return than does familiarity.
The Expected Rate of Return on Plan Assets and the Related Disclosures

New accounting standards for retirement benefits, ASBJ Statement No.26: Accounting Standard for Retirement Benefits and ASBJ Guidance No.25: Guidance on Accounting Standard for Retirement Benefits, have been adopted since fiscal 2013 in Japan. One of the main changes they effected is the expansion of footnote disclosure of items related to retirement benefits, including those concerning the expected rate of return on plan assets (ERR) — namely, plan asset allocation and actual return on plan assets. Japanese stock exchanges allow firms to adopt J-GAAP, US GAAP or International Financial Reporting Standards to list on their exchanges. US GAAP has required firms to disclose plan asset allocation and actual return on plan assets since fiscal 2003. This study examines the effect of these disclosure items on the determination of ERR for firms under both J-GAAP and US GAAP. Our results demonstrate that coefficients for variables of the new disclosure items are both positive and significant for firms adopting J-GAAP. As for firms adopting US GAAP, the actual return on plan assets is positively related to ERR. Therefore, we conclude these items required under the new accounting standards do provide financial statement users more useful information for decision-making.
HRM effectivity in small and medium-sized enterprises: a multiple cross-case study of Pakistani and Dutch SMEs

This study presents an investigation conducted on HRM within SMEs to determine HRM effectivity in both the readymade garments manufacturers and exporters industry of Lahore, Pakistan, and SMEs from multiple industries in the Netherlands. This study has attempted to contribute to contemporary research with regard to how HRM alignment and HRM effectivity in SMEs can best be measured. This is done by investigating SME’s HR practices to measure HRM alignments and HRM outcomes in order to determine the level of HRM effectivity in SMEs. This study used competing values, contingency, configurational and role behavioural theory to develop and design the conceptual framework to measure the impact of HR practices in SMEs. A multiple cross-case study research strategy was opted that allowed comprehensive details to be collected. The main purpose of the present study was: to investigate if well-aligned HRM systems make HRM in SMEs effective in the context of a developing country, namely Pakistan Regarding the main research question results confirm that; a) better HRM alignment plays a pivotal role for HRM effectivity within SMEs in a developing country context. b) the four archetypal framework appears to be promising in measuring HR policies and practices within the so-called complex HRM territory of SMEs. This method of measuring HRM within SMEs provides useful findings through four archetypes (quality enhancement, collaboration, market and compliance) without adding any more jargon such as ‘bleak-house’ ‘HRM is complex’ or ‘small is beautiful’. c) HRM within SMEs appears to show diversity in their HR policies and practices. There are clearly firms with well-formulated HR policies and practices and firms with hardly any systematic set of HR practices. In reality, HRM in SMEs do not appear to be as ad hoc, bleak-house or informal as generally suggested, but, rather, a logically shaped series of actions to fulfil HRM requirements efficiently and effectively. HRM in SMEs is intelligently crafted, although with varying level of quality linked to education, experience and HR knowledge of their owner/managers among SMEs.
A new genotype of Trypanosoma cruzi associated with bats evidenced by phylogenetic analyses using SSU rDNA, cytochrome b and Histone H2B genes and genotyping based on ITS1 rDNA

SUMMARY We characterized 15 Trypanosoma cruzi isolates from bats captured in the Amazon, Central and Southeast Brazilian regions. Phylogenetic relationships among T. cruzi lineages using SSU rDNA, cytochrome b, and Histone H2B genes positioned all Amazonian isolates into T. cruzi I (TCI). However, bat isolates from the other regions, which had been genotyped as T. cruzi II (TC II) by the traditional genotyping method based on mini-exon gene employed in this study, were not nested within any of the previously defined TCII sublineages, constituting a new genotype designated as TCbat. Phylogenetic analyses demonstrated that TCbat indeed belongs to T. cruzi and not to other closely related bat trypanosomes of the subgenus Schizotrypanum, and that although separated by large genetic distances TCbat is closest to lineage TCI. A genotyping method targeting ITS1 rDNA distinguished TCbat from established T. cruzi lineages, and from other Schizotrypanum species. In experimentally infected mice, TCbat lacked virulence and yielded low parasitaemias. Isolates of TCbat presented distinctive morphological features and behaviour in triatomines. To date, TCbat genotype was found only in bats from anthropic environments of Central and Southeast Brazil. Our findings indicate that the complexity of T. cruzi is larger than currently known, and confirmed bats as important reservoirs and potential source of T. cruzi infections to humans.
The Impact of Risk Management in Credit Rating Agencies

An empirical study was conducted to determine the impact of different types of risk on the performance management of credit rating agencies (CRAs). The different types of risks were classified as operational, market, business, financial, and credit. All these five variables were analysed to ascertain their impact on the performance of CRAs. In addition, apart from identifying the significant variables, the study focused on setting out a structured framework for future research. The five independent variables were tested statistically using structural equation modelling (SEM). The results indicated that market risk, financial risk, and credit risk have a significant impact on the performance of CRAs, whereas operational risk and business risk, though important, do not have a significant influence. This finding has a significant implication for the examination and inter-firm evaluation of CRAs.
Examining competitive priorities and competitive advantage in service organisations using Importance‐Performance Analysis matrix

Purpose – This paper aims to examine the ten competitive dimensions of service in terms of relative importance and contribution to business performance, using the Importance‐Performance Analysis (IPA) matrix.Design/methodology/approach – Empirical data for this study was drawn from 190 managers of Australian service organisations, with primary responsibilities related to day‐to‐day corporate operations. The targeted service organisations encompassed various sectors, including: transportation, communications, banking, insurance, health care, education, wholesale, retail, and professional services.Findings – Based on the four quadrants of the IPA matrix, the results suggest that customer retention and productivity need to be maintained, while innovation and speed may receive a lower priority. Brand image and cost‐effectiveness fall into the areas which need improvement, while quality by conformance and delivery are identified as “potential overkillers”. Furthermore, this paper tests the difference between h.
Avoiding Competence Substitution Through Knowledge Sharing

Causal ambiguity protects distinctive competencies from imitation but might increase a firm's vulnerability to substitution. The authors suggest that firms can manage this tension by identifying the causes of superior performance and using this knowledge to make their commitments to key stakeholders more credible. Credible commitment allows a firm to influence its stakeholders and thereby simultaneously delay substitution and control the threat of imitation.
Possibilities for Unexplained Chronic Illnesses Among Reserve Units Deployed in Operation Desert Shield/Desert Storm

Because Armed Forces Reserve members, especially combat support units, were rapidly mobilized during Operation Desert Shield/Desert Storm, they were at higher risk for anxiety and stress-related disorders. Personnel in reserve units in the military force structure are at greater risk for psychologic stress due to rapid mobilization and demobilization, which allows minimal time to process adverse experiences or fears. The unexpected disruption of families and careers and resulting financial pressures are magnified in older age groups who have increased personal and family commitments. Personnel in combat support units are at greatest risk when they lack necessary training, cohesion, and leadership. Prevention efforts in reserve units should involve education regarding the potential for activation and associated disruption of family and career plans. Support networks for reserve families should be encouraged. Additional training in an appropriate context regarding risks of biologic and chemical exposure, with the goal of developing confidence in training and equipment, should be stressed. Finally, group processing before demobilization and recall within 90 days of return to emphasize unit cohesion and readjustment to civilian life may be of benefit.
Long‐ and short‐term effects of androgens in human umbilical artery smooth muscle

The aim of the present study was to determine the effects of androgens in the regulation of human umbilical artery (HUA) contractility. The short‐term effects of testosterone on the tone of the HUA were investigated, as were the long‐term effects of dihydrotestosterone (DHT) on the expression of some proteins involved in the contractile process. Endothelium‐denuded HUA were treated for 24 h with DHT (2 μmol/L) or the vehicle control (ethanol) to analyse the genomic effects of androgens. Twenty‐four hour treatment of HUA with DHT increased the mRNA expression of the β1‐subunit of the large‐conductance Ca2+‐activated (BKCa) channel and decreased expression of the α‐subunit of L‐type calcium channels. In organ bath studies, testosterone (1–100 μmol/L) produced similar relaxant responses in DHT‐ and vehicle‐treated HUA rings precontracted with 5‐HT, histamine and KCl. However, the relaxation response obtained by the combined application of testosterone (100 μmol/L) and nifedipine (10 μmol/L) was significantly greater in DHT‐ compared with vehicle‐treated HUA. The results indicate that the rapid vasorelaxant effects of testosterone that are dependent on both BKCa and voltage‐sensitive potassium (KV) channel activity in control arteries become dependent solely on KV channel activity in DHT‐treated HUA. Thus, the present study reveals the importance of the investigation of both the short‐ and long‐term effects of androgens in human arteries.
Does Regulator Selection of Auditors Improve Audit Quality? Evidence from Auditor Designation in Korea

Although the hiring and firing of auditors by clients is believed to create a fundamental conflict of interest, there is little research on the issue except for experimental evidence in Mayhew and Pike (2004). To provide evidence on the issue, in this paper we exploit the setting in Korea, known as auditor designation, wherein regulators selectively and episodically selected auditors for certain client firms. We fail to find that audit quality proxied by absolute discretionary accruals, audit hours, modified opinions, and the tendency to meet or beat benchmarks, is higher for designated auditors. Our results therefore question whether hiring and firing of auditors by clients is a threat to auditor independence.
Circadian disruption induced by light-at-night accelerates aging and promotes tumorigenesis in rats

We evaluated the effect of various light/dark regimens on the survival, life span and tumorigenesis in rats. Two hundred eight male and 203 females LIO rats were subdivided into 4 groups and kept at various light/dark regimens: standard 12:12 light/dark (LD); natural lighting of the North-West of Russia (NL); constant light (LL), and constant darkness (DD) since the age of 25 days until natural death. We found that exposure to NL and LL regimens accelerated development of metabolic syndrome and spontaneous tumorigenesis, shortened life span both in male and females rats as compared to the standard LD regimen. We conclude that circadian disruption induced by light-at-night accelerates aging and promotes tumorigenesis in rats. This observation supports the conclusion of the International Agency Research on Cancer that shift-work that involves circadian disruption is probably carcinogenic to humans.
Systemic Banking Crises: A New Database

This paper presents a new database on the timing of systemic banking crises and policy responses to resolve them. The database covers the universe of systemic banking crises for the period 1970-2007, with detailed data on crisis containment and resolution policies for 42 crisis episodes, and also includes data on the timing of currency crises and sovereign debt crises. The database extends and builds on the Caprio, Klingebiel, Laeven, and Noguera (2005) banking crisis database, and is the most complete and detailed database on banking crises to date.
Corporate governance and the financial performance of selected Johannesburg Stock Exchange industries

ENGLISH ABSTRACT: Mainstream investors are mostly interested in how they can benefit financially from a specific investment. Although this is the case, an increasing number of so-called responsible investors are also beginning to integrate environmental, social and corporate governance (ESG) aspects into their investment analysis and ownership practices. Corporate governance compliance is often the first level of ESG interest for these investors. Previous researchers considered the relationship between corporate governance and various financial performance measures, but reported inconclusive evidence on the nature of the relationship. Even though the three King Reports provide a well-developed framework for corporate governance compliance in South Africa, no comprehensive academic study has previously been conducted on the above-mentioned relationship in the South African context. The primary objective of the current study was therefore to investigate the relationship between corporate governance and the financial performance of selected JSE industries. The chosen study period (20022010) coincided with the launch of the King II Report and included the 20072009 global financial crisis. A combination of convenience and judgement sampling was used to draw a sample from six JSE industries. In an attempt to reduce survivorship bias, the sample included both listed firms and firms that had delisted during the study period. The complete sample comprised 227 companies (1 417 annual observations). When the study commenced, there was a lack of reliable, readily available ESG data for JSE-listed firms. An existing corporate governance research instrument was therefore refined to develop standardised data on the corporate governance compliance of the selected firms. An annual corporate governance score (CGS) was compiled for each of the firms by means of content analysis of its annual reports. Five financial performance variables were considered, namely return on assets (ROA), return on equity (ROE), earnings per share (EPS), total share return (TSR) and risk-adjusted abnormal return (alpha). The selection of these measures was based on previous research. The secondary financial data were sourced from the McGregor BFA database and the Bureau for Economic Research. The resulting panel dataset was analysed by means of various descriptive and inferential analyses. The descriptive statistics revealed an overall increasing corporate governance compliance trend. Both the disclosure and acceptability dimensions of the sample companies’ CGSs improved over time. The sample firms complied with approximately 68 per cent of the corporate governance criteria on average. The panel regression analysis showed a significant positive relationship between CGS and the accounting-based EPS ratio. Although this result is encouraging, it should be kept in mind that managers can have an influence on both these variables. On the other hand, a significant negative relationship was observed between the market-based TSR measure and CGS. The TSR…
IMPROVING SMALLBUSINESS ENTERPRISE MANAGEMENTAND STUDENT INTEREST IN ENTREPRENEURSHIP THROUGH STUDENT-INVOLVED LEARNING IN INDONESIA

Despite SMEs’ resilience with regard to the economic crisis, their contribution to the Indonesian economy is still very small. Even though many ideas have been offered to improve the performance of SMEs, the SMEs themselves have a lot of constraints preventing implementation, such as limitations with regard to their human resource capacities. The purpose of this paper is to present a learning design offering business students a chance to implement the theories they get in the classroo m to the real business world as well as improving their interest in entrepreneurship, while at the same time giving small business enterprises an opportunity to have their problems investigated, discussed and resolved.
Fake news detection using naive Bayes classifier

This paper shows a simple approach for fake news detection using naive Bayes classifier. This approach was implemented as a software system and tested against a data set of Facebook news posts. We achieved classification accuracy of approximately 74% on the test set which is a decent result considering the relative simplicity of the model. This results may be improved in several ways, that are described in the article as well. Received results suggest, that fake news detection problem can be addressed with artificial intelligence methods.
Computing Timing Jitter From Phase Noise Spectra for Oscillators and Phase-Locked Loops With White and$1/f$Noise

Phase noise and timing jitter in oscillators and phase-locked loops (PLLs) are of major concern in wireless and optical communications. In this paper, a unified analysis of the relationships between time-domain jitter and various spectral characterizations of phase noise is first presented. Several notions of phase noise spectra are considered, in particular, the power-spectral density (PSD) of the excess phase noise, the PSD of the signal generated by a noisy oscillator/PLL, and the so-called single-sideband (SSB) phase noise spectrum. We investigate the origins of these phase noise spectra and discuss their mathematical soundness. A simple equation relating the variance of timing jitter to the phase noise spectrum is derived and its mathematical validity is analyzed. Then, practical results on computing jitter from spectral phase noise characteristics for oscillators and PLLs with both white (thermal, shot) and 1/f noise are presented. We are able to obtain analytical timing jitter results for free-running oscillators and first-order PLLs. A numerical procedure is used for higher order PLLs. The phase noise spectrum needed for computing jitter may be obtained from analytical phase noise models, oscillator or PLL noise analysis in a circuit simulator, or from actual measurements
Motivations and Barriers in Undergraduate Students' Decisions to Enroll in Placement Courses in the UK.

Due to recent changes in higher education and the increased demand for highly qualified candidates in the labor market, the employability of U.K. graduates has become a key performance indicator for universities. Institutions of higher education attempt to address employability by delivering a skilled workforce that will ensure the U.K.’s competitiveness in a global context. Placements are a proven mechanism for developing employability and, as such, this study aims to investigate the reasons behind students’ decisions to take a placement or nonplacement course. Based on a self-administered, online questionnaire completed by 71 placement and 117 non-placement students from three schools, the study explores the reasons why students take or do not take a placement course. Finally, recommendations are made for ways to overcome potential work placement barriers and to promote placements to students, parents, and academic tutors as well as to advertise the benefits of work-based learning for employability.