Miracle-dz/UniFAR-FTUs huggingface dataset:
Should We Stay or Should We Go? Accountability, Status Anxiety, and Client Defections

Focusing empirically on what affected client defections from Arthur Andersen during its dramatic collapse in 2002, this study proposes that accountability-induced status anxiety is an important factor in the dissolution of interfirm relationships. Status anxiety—concerns about being devalued because other actors question the quality of a firm's partners—can motivate firms to disassociate themselves from their compromised high-status partners to protect their own status position. I hypothesize that accountability triggers status anxiety when firms are directly accountable to important audiences, when firms are surrounded by other firms that already have disassociated themselves from common partners, and when firms have committed themselves to a particular level of partner quality. Event-history analyses provide strong support for the accountability perspective on status anxiety: firms surrounded by stronger audiences, more defecting firms, and stronger commitments to audit quality were themselves more likely to defect.
Nachhaltige Strategien gegen die COVID-19-Pandemie in Deutschland im Winter 2021/2022

In this position paper, a large group of interdisciplinary experts outlines response strategies against the spread of SARS-CoV-2 in the winter of 2021/2022 in Germany. We review the current state of the COVID-19 pandemic, from incidence and vaccination efficacy to hospital capacity. Building on this situation assessment, we illustrate various possible scenarios for the winter, and detail the mechanisms and effectiveness of the non-pharmaceutical interventions, vaccination, and booster. With this assessment, we want to provide orientation for decision makers about the progress and mitigation of COVID-19.
Does the EU cause domestic developments? improving case selection in Europeanisation research

This study ties into the debate about the effect of the EU on its member states. Most studies do not include non-EU cases in their investigations. Therefore, it is difficult to establish the (isolated) causal effect or relative importance of the EU. Moreover, studies with an exclusive focus on EU cases tend to be biased towards EU-level explanations, at the expense of domestic or global explanations. The article examines three strategies to demonstrate the causal importance of the EU. It points to the limits of process tracing and counterfactual reasoning and advocates the comparison of EU member states with non-members or, if research is restricted to EU countries, cases where the source of an EU effect is present with cases where the source is absent.
Excess Commuting: A Critical Review

Abstract Excess commuting is the additional journey‐to‐work travel represented by the difference between the actual average commute and the smallest possible average commute, given the spatial configuration of workplace and residential sites. Research on excess commuting has been carried out over the last 20 years since the seminal contribution of Hamilton (1982). The literature has generated much debate and controversy, and the purpose of this review paper is to assess that material critically under three main headings: contextual, methodological and policy‐related issues. The key contextual questions relate to the assumptions of transport optimization or cost minimization, socio‐economic factors, and how these are linked to urban spatial structure. The methodological issues cover spatial structure, aggregation, time or distance measures, and the boundary problem, whilst the policy‐oriented questions relate to the understanding of the effects of taking particular actions, including the behavioural response to policy initiatives.
Tax avoidance behaviour towards the cost of debt

The aim of the research is to analyse tax avoidance behaviour to cost of debt (COD) moderated by tax rate changes and family ownership structure. The research used the sample manufacturing firms in Indonesia Stock Exchange for the period 2008-2010. The study finds that tax avoidance has positive influence on COD. Tax avoidance creates a risk thereby increasing the COD. In the period before tax rate reduction, the influence of tax avoidance on COD is smaller compared with the period after tax reduction; this indicates the presence of earning management conducted by the company before tax rate reduction. Family ownership structure causes greater influence over tax avoidance on COD; this shows that family ownership increases tax aggressive behaviour. The results of this research are contrary with the research conducted by Lim (2011), which shows negative relationship between tax avoidance and the COD.
A Discourse Analysis of Australian Local Government Recreation and Sport Plans Provision For People with Disabilities

Abstract Public sector reforms in Australia have been promoted as ensuring efficiencies and accountability. As a response to these reform requirements, Australian local governments publically provide documented plans regarding service provision. While these documented plans may generally be perceived as value-neutral, they have the potential to imbed particular ideologies as well as ensure certain viewpoints remain entrenched in the current social realm. Using a critical discourse analysis method, this article analysed thirty-one local government sport and recreation plans publicly to assist in identifying and highlighting imbedded values and ideologies regarding community provision for people with disabilities. Results from the analysis indicate that overwhelmingly local government authorities' focus on ensuring the suitability of the built environment. As such, physical access as the problem identifies people with disabilities as a homogonous group who are immobile and as such disenfranchises many other impaired groups. This article also questions the representativeness of people with disabilities in the community consultation process.
Carbonization of Some Traditionally Preferred Indigenous Tree Species of Northeast India

Abstract Eight traditionally preferred indigenous tree species of Northeast India were carbonized in a laboratory-scale fixed bed reactor at temperatures ranging from 300° to 800°C with a heating rate of 3°C/min and their mass balance of decomposition products at various terminal temperatures were determined. The charcoal samples thus produced at various carbonization temperatures were analyzed for their density, ash content, volatile matter, carbon, hydrogen, oxygen and nitrogen contents. The highest heating value of each of the charcoal samples was calculated as a function of its carbon, hydrogen and oxygen contents.
Pawnshop as an instrument of microenterprise credit in Malaysia

Reports that poverty alleviation is a particular developmental focus in Malaysian plans. Reveals that for this to be attained microenterprises are encouraged, and that the financing of microenterprises by means of pawnshop loans in small amounts and with low risk is a popular one among the marginal groups. Examines the efficacy of this instrument of microenterprise financing.
Shareholding Structure, Depoliticization and Firm Performance

In this study we use a dataset that provides information on Chinese Communist Party grassroots organizations' political control over decision-making in China's listed firms. Specifically, we examine how different types of shareholders affect (1) the party's level of decision-making power and (2) the implications of party control for firm performance. We obtain two major results. First, we find that the proportion of shares held by domestic individual shareholders is negatively related to the party's level of decision-making power. Second, we find that the existence of large institutional investors is associated with a reduced negative performance effect of party control. Our results suggest that both the exit and the voice channels may offer mechanisms for depoliticizing China's listed firms and improving their performance. This study both addresses an important corporate governance issue relevant to China's listed firms and offers interesting information in terms of comparative studies of corporate governance and reform strategies in transitional economies. Copyright (c) The European Bank for Reconstruction and Development, 2004.
Consumer Satisfaction with Local Retail Diversity in the UK: Effects of Supermarket Access, Brand Variety, and Social Deprivation

Levels of concentration in the grocery sector have led to concerns about reduced diversity of local retail provision and its potential negative effects on consumer welfare and choice. Using empirical evidence from a study of consumer perceptions of retail choice across nine purposefully sampled neighbourhoods in the city of Worcester in the UK, the paper illuminates consumer satisfaction with local provision and investigates how satisfaction varies with the local mix of grocery stores. The study adopts a stated-preference approach with realistic but hypothetical scenarios being presented to consumers in which the level, form, brand composition, and accessibility of local retail provision is systematically varied to gauge the sensitivity of householders in different types of neighbourhoods to variations in local retail assortments. The contributions of the paper are reflected in three main findings: (1) residents value having a large supermarket close by and reveal that they value diversity of provision rather than overconcentration; (2) consumers in deprived areas overall display greater satisfaction for the same offer than consumers in less deprived areas; and (3) although small stores in a local store assortment significantly contribute to reducing dissatisfaction with the local retail offer, they contribute little to achieving higher levels of consumer satisfaction. The study stresses the need for planners and policy makers to maximise choice and welfare through both the number and the diversity of stores in local neighbourhood areas.
The Personal and Political Underpinnings of Economic Forecasts

Recently, a great deal of attention has been focused on the impact of prospective evaluations of the economy on vote choice. Yet, little attention has been focused on the actual process whereby such evaluations are formed. This paper employs panel data to test a model of the formation of prospective evaluations of inflation and unemployment. Our findings indicate that retrospective assessments of economic conditions do not greatly influence economic forecasts. Instead, economic forecasts are shaped by personal economic circumstances and partisan assessments of governmental performance. The political implications of such findings are discussed.
Functional expression of an insect cathepsin B‐like counter‐defence protein

Insects are capable of readjusting their digestive regimes in response to dietary challenge. Cowpea bruchids (Callosobruchus maculatus) strongly induce C. maculatus cathepsin B‐like cysteine protease 1 (CmCatB1) transcripts when fed diet containing a soybean cysteine protease inhibitor soyacystatin N (scN). CmCatB1 shares significant sequence similarity with cathepsin B‐like cysteine proteases. In this study, we isolated another cDNA, namely CmCatB2 that encodes a protein sequence otherwise identical to CmCatB1, but lacking a 70‐amino‐acid internal section. CmCatB1 and CmCatB2 probably resulted from alternate splicing events. Only the CmCatB1 transcript, however, exhibited differential expression in response to dietary scN. Further, this expression was only detectable in larvae, which is the developmental stage associated with food ingestion. The scN‐activated and developmentally regulated CmCatB1 expression pattern suggests it may have a unique function in insect counter‐defence against antinutritional factors. Heterologously expressed recombinant CmCatB1 protein exhibited enzymatic activity in a pH‐dependent manner. Activity of the protein was inhibited by both the cysteine protease inhibitor E‐64 and the cathepsin B‐specific inhibitor CA‐074, verifying its cathepsin B‐like cysteine protease nature. Interestingly, the enzymatic activity was unaffected by the presence of scN. Together, we have provided functional evidence suggesting that CmCatB1 confers inhibitor‐insensitive enzymatic activity to cowpea bruchids, which is crucial for insect survival when challenged by dietary protease inhibitors.
The regulation of ATP‐sensitive K+ channel activity in intact and permeabilized rat ventricular myocytes.

1. In isolated rat heart ventricular myocytes exposed to 2 mM‐cyanide in the presence of 10 mM‐2‐deoxyglucose (complete metabolic blockade), there is a time‐dependent increase in ATP‐sensitive potassium (KATP) channel activity. The increase in KATP channel activity accompanies the decline of twitch amplitude. Channel activation and decline of the twitch amplitude precede the development of a ‘rigor’ contracture. 2. We measured KATP channel activity in permeabilized cells using the open‐cell attached (O‐C‐A) patch configuration (by establishing a cell‐attached patch and then permeabilizing the cell by exposure to saponin). The apparent ATP dependence of KATP channel activity could be described by a sigmoid curve with ki, ATP (ATP concentration required for half‐maximum inhibition of channel activity) = 122 microM and H (Hill coefficient) = 1.225. 3. In the O‐C‐A patch configuration, 10 mM‐creatine phosphate (CrP) decreased the apparent ki, ATP from 122 microM to about 10 microM, and the maximal activity (in zero ATP) was decreased to about 30% of the maximal activity in the absence of CrP. 4. In isolated inside‐out (I‐O) patches, ATP inhibited KATP channel activity at much lower [ATP] than in the O‐C‐A patch configuration (ki, ATP = 25 microM, H = 2). CrP was without effect on I‐O patches. 5. These results are consistent with the hypothesis that the difference in the ATP dependence of KATP channel activity in the O‐C‐A and I‐O patch configurations arises because of ATP consumption in the O‐C‐A patch configuration. The results suggest that hydrolysis of ATP to ADP by endogenous ATPases leads to the development of gradients of [ATP] and [ADP] between the bath and the ‘inside’ of the open cell. By re‐phosphorylating ADP, CrP is able to dissipate these gradients, revealing the ‘true’ ATP dependence of channel activity, which is the same as that in the I‐O patch configuration. 6. In order to estimate the contribution of KATP channel activity to the rat cardiac action potential at different [ATP] we have made the following measurements. Using electrodes of resistance 2‐8 M omega the density of KATP channels was 10.3 +/‐ 0.1 channels per patch (n = 162). (ABSTRACT TRUNCATED AT 400 WORDS)
More on Baking Structure and Performance: The Evidence from Texas

A substantial amount of scholarly effort in recent years has been devoted to the determination of the relationship between banking structure and performance. In general, the results of these studies indicate that banking structure affects both the price and quantity of banking services, but, for practical policy purposes, the impact of banking structure is quite small. Yet, the results of these studies have been inconclusive and contradictory to a substantial degree.
Insiders' Tax Preferences and Firm's Choice between Dividends and Share Repurchases

This paper investigates whether corporate payout policy is associated with insiders' share holdings and their tax preferences. We find that insider ownership and the implied tax liabilities are positively related to a firm's propensity to employ share repurchases. Firms with higher levels of or greater increases in insider ownership prefer stock repurchases to cash dividends. This relation is more significant in years when dividends were more tax disadvantaged relative to capital gains. Our findings are robust to the endogeneity of insider ownership and the inclusion of various control variables such as firm size, permanence of cash flows, growth opportunities, institutional ownership, and executive stock options. Overall, our results suggest that personal tax considerations from insiders affect corporate payout decisions.
Effect of nicotine polyestex gum on smoking cessation and quality of life.

OBJECTIVE To determine the effectiveness and safety of the novel nicotine polyestex gum for smoking cessation, along with its impact on the quality of life (QOL). MATERIAL AND METHOD A double-blind, placebo-controlled, randomized clinical trial was conducted on 43 smokers. All of them received either nicotine gum or placebo. Only those who could quit completely and continuously by the end of 3 months were considered total abstinence. QOL was also measured using WHO questionnaires. RESULTS Treatment with nicotine polyestex gum resulted in significantly greater abstinence rate at 3 months compared with placebo (50% vs. 9%; p = 0.003). Adverse events were modest and not encountered more often than those seen in the placebo group. QOL at 3-months improved in both groups, but there was no statistically significant difference between the groups. CONCLUSION Nicotine polyestex gum is effective and safe for smoking cessation. It is also associated with significant improvement in the QOL.
A Reply to “A Replication of “Millionaire Migration and State Taxation of Top Incomes

This response discusses the findings and criticisms in Cohen, Lai, and Steindel (CLS). Despite the skeptical tone of their article, the CLS analysis confirms our core conclusion of a small (or very small) migration effect of the millionaire tax. The range of estimates reported by CLS, including the wrong-signed estimates they find, scarcely reaches beyond the 95 percent confidence interval originally reported by Young and Varner. The critical modeling choice made by CLS is to exclude the observed in-migration of millionaires in the years following the tax increase. Even this leaves small migration effects, with an implied revenue cost that is a small fraction of the additional revenues generated by the millionaire tax.
GnRH-agonist triggering for final oocyte maturation in GnRH-antagonist IVF cycles induces decreased LH pulse rate and amplitude in early luteal phase: a possible luteolysis mechanism

Abstract The use of GnRH agonist to trigger final oocyte maturation in GnRH-antagonist in vitro fertilization (IVF) cycles has been shown to significantly reduce or even eliminate the risk of ovarian hyperstimulation syndrome (OHSS) by inducing rapid luteolysis early in the luteal phase. The exact mechanism of this early luteolysis is still widely unknown. Since luteinizing hormone (LH) has a major role in corpus luteum support, we sought to explore the pattern of LH secretion early in the luteal phase. Ten high risk patients for developing OHSS and triggered with GnRH agonist were included. Frequent blood sampling (every 20 min for 6 h) to measure LH, estradiol and progesterone was done on the day of oocyte collection (n = 5, Group 1) and on the day of embryo transfer, 48 h after oocyte collection (n = 5, Group 2). We found that the mean LH concentration and its secretion rate decreased significantly in Group 2 compared to Group 1. Both groups had similar number of LH pulses characterized by very small amplitude. In Group 2, there was a steady significant decrease in estradiol and progesterone over time. The results of this study show that LH secretion deviates significantly from normal physiologic pattern, which can explain, at least in part, the post-GnRH-agonist trigger early luteolysis mechanism.
The Manager's View of Management Education and Training

IN HIS 1887 ARTICLE, "THE STUDY OF ADMINISTRATION," WOODROW WILSON ARGUED THAT PUBLIC MANAGERS AND PROSPECTIVE CANDIDATES FOR THE PUBLIC SERVICE NEEDED TRAINING IN A "SCIENCE OF PUBLIC ADMINISTRATION. " THIS TRAINING, WILSON MAINTAINED, COULD SAVE ADMINISTRATION FROM THE "COSTLINESS OF EMPIRICAL EXPERIMENT. " SINCE WILSON'S TIME, MANAGEMENT EDUCATION AND TRAINING HAS OFTEN BEEN RECOMMENDED BY ACADEMICIANS, BLUE RIBBON COMMISSIONS, AND EVEN ELECTED OFFICIALS AS A WAY TO IMPROVE ADMINISTRATIVE EFFECTIVENESS AND EFFICIENCY. YET, THE MANAGER'S VIEW ON THIS IMPORTANT TOPIC HAS NOT BEEN PRESENTED IN ANY PUBLISHED STUDY. THIS ARTICLE CONTAINS DATA ON THE MANAGER'S VIEWS ABOUT: ( 1) THE ROLE CLASSROOM EDUCATION AND TRAINING HAS PLAYED IN THE DEVELOPMENT OF THEIR OWN KNOWLEDGE AND SKILL; (2) THE TYPE OF CLASSROOM EDUCATION AND TRAINING THEY PREFER; AND, (3) THE ROLE THEY THINK CLASSROOM EDUCATION AND TRAINING CAN PLAY IN IMPROVING ADMINISTRATIVE PERFORMANCE.
The Dynamics of Samsung's Technological Learning in Semiconductors

Samsung leapfrogged from a mere discrete device producer to the most vibrant and largest memory chip producer in the world. It managed effectively the two antecedents of technological learning: prior knowledge base and the intensity of efforts. Samsung used technology licensing and the recruitment of high calibre scientists and engineers in building its prior knowledge base and crisis construction as a strategic means for increasing the intensity of its efforts. Samsung also used internal competition and cooperation to accelerate technological learning.
Regional Authority, Transnational Lobbying and the Allocation of Structural Funds in the European Union

The allocation of European Union (EU) structural funds is subject to fierce regional lobbying. This article examines the extent to which regions with greater political authority are better able to lobby for funds than their weaker counterparts. Existing research acknowledging the importance of regional authority in these processes has used inadequate indicators. This analysis, drawing on the Regional Authority Index, is the first to use regional‐level data disaggregating between regional authority as self‐rule and shared‐rule. It also uses data that measure the lobbying capacity of regions' Brussels‐based lobbying offices. Controlling for a battery of competing and control variables, Tobit regression analyses of 181 regions receiving funds in the 2007–13 period suggest that regional authority expressed as shared‐rule, but not self‐rule, has a significant impact on the allocation of structural funds in the EU.
Social Identity and Worldview Validation: The Effects of Ingroup Identity Primes and Mortality Salience on Value Endorsement

In this article, the authors report an investigation of the relationship between terror management and social identity processes by testing for the effects of social identity salience on worldview validation. Two studies, with distinct populations, were conducted to test the hypothesis that mortality salience would lead to worldview validation of values related to a salient social identity. In Study 1, reasonable support for this hypothesis was found with bicultural Aboriginal Australian participants (N = 97). It was found that thoughts of death led participants to validate ingroup and reject outgroup values depending on the social identity that had been made salient. In Study 2, when their student and Australian identities were primed, respectively, Anglo-Australian students (N = 119) validated values related to those identities, exclusively. The implications of the findings for identity-based worldview validation are discussed.