Miracle-dz/UniFAR-FTUs huggingface dataset:
A Survey of Accountants' Opinions on Cash Flow Reporting

The results of a survey of members of the Institute of Chartered Accountants of Scotland is reported. The survey gives evidence of the views of professionally qualified accountants concerning their support for, and the feasibility of reporting on, a cash flow basis. Considerable support was discerned for preparing company annual financial reports on a cash flow basis.
Delegation in a Mixed Oligopoly: The Case of Multiple Private Firms

Previous research examining mixed duopolies shows that the use of an optimal incentive contract for the public firm increases welfare and that privatization reduces welfare. We demonstrate that these results do not generalize to a mixed oligopoly with multiple private firms. We derive the optimal incentive contract for a public firm that weighs both profit and welfare and show that its use may either increase or decrease welfare depending on the number of private firms and the exact nature of costs. We also identify the conditions that determine whether or not privatizing the public firm facing an optimal incentive contract reduces welfare. Copyright © 2008 John Wiley & Sons, Ltd.
Developing a Community-Based Tailored Exercise Program for People With Severe and Persistent Mental Illness

Background: People with severe and persistent mental illness (SPMI) are at a greater risk of medical issues compared with the general population. Exercise has a positive effect on physical and mental health outcomes among this population in community settings.Objectives: To describe community-based participatory research (CBPR) methods used to tailor an exercise program among people with SPMI, demonstrate its impact, and present lessons learned for future research.Methods: The partnership developed a project to explore the feasibility of implementing a physical activity program at a community agency among clients with SPMI.Lessons Learned: Data showed improved trends in mood, social support, and physical and mental health outcomes. Facilitators and barriers must be carefully considered for recruitment and retention.Conclusions: A gender-specific, group-based, tailored exercise intervention developed through collaboration with a community agency serving people with SPMI using CBPR methods is feasible.
Sowing and Reaping: Institutional Quality and Project Outcomes in Developing Countries

Much of the academic debate on the effectiveness of foreign aid is centered on the relationship between aid and growth. Different aid-growth studies find conflicting results: aid promotes growth everywhere; aid has a zero or negative impact on growth everywhere; or the effect of aid on growth depends on recipient-specific characteristics, such as the quality of institutions and policies. Although these studies fuel an interesting debate, cross-sectional macroeconomic studies cannot be the last word on the topic of aid effectiveness. In this paper, Dollar and Levin introduce microeconomic evidence on factors conducive to the success of aid-funded projects in developing countries. The authors use the success rate of World Bank-financed projects in the 1990s, as determined by the Operations Evaluation Department, as their dependent variable. Using instrumental variables estimation, the authors find that existence of high-quality institutions in a recipient country raises the probability that aid will be used effectively. There is also some evidence that geography matters, but location in Sub-Saharan Africa is a more robust indicator of lower project success rate than tropical climate. The authors proceed to disaggregate the success rate of World Bank projects by lending instrument type and by investment sector, finding that different institutions are more important for different types of projects. The finding of a strong relationship between institutional quality and project success serves to provide further support to the hypothesis that aid effectiveness is conditional on institutions and policies of the recipient country.
Students' entrepreneurial readiness in the United Arab Emirates: an empirical inquiry of related factors

This paper explores the relationships of students' entrepreneurial readiness with gender, parents' employment status, field of study, academic performance, and students' preferred employment sector. The paper is based on a survey of 305 students in the college of business administration at the University of Sharjah, the United Arab Emirates (UAE). The results suggest that entrepreneurial readiness is strongly related to students' actual academic performance (i.e., GPA scores), family background (i.e., parents' employment status) and gender. However, the study did not reveal any significant relationships involving career preferences (i.e., preferred employment sector) nor field of study with the students' entrepreneurial readiness. The contribution of the present study is two-fold. First it attempts to fill the research gap by exploring the patterns of students' entrepreneurial readiness in the Gulf Cooperative Council (GCC) countries such as the UAE. Second, it explores factors which are not previously addressed in the entrepreneurship literature.
Ultrastructural changes in olfactory receptor neurons following olfactory nerve section

Unilateral olfactory nerve section was performed in the salamander, Ambystoma tigrinum. An ultrastructural study was performed to investigate the changes occuring during degeneration and replacement of the mature olfactory receptor neurons. Experimental and contralateral control tissues were examined following postoperative survival periods ranging from 12 hours to 90 days. Normal bipolar receptor neurons have a fusiform cell body containing a thin rim of cytoplasm and an ovoid nucleus with a characteristic “checkerboard” chromatin pattern. A single apical dendrite projects to the surface of the epithelium, where numerous cilia extend from its apex into the overlying mucus. A single, unmyelinated, unbranching axon originates at the basal pole of the cell. After nerve section, retrograde degeneration of the mature neurons occurs. Early degenerative changes include pronounced condensation of the nuclear chromatin, increased number of nuclear membrane infoldings, and dilation of the space between the membranes of the nuclear envelope. At a later stage, the cytoplasm of the cell increases in volume and its organelle systems break down, resulting in accumulation of various forms of cell inclusions. Subsequently, proliferation of cells in the basal region of the epithelium occurs. Between 3 week and 2 months following nerve section, these cells differentiate into mature neurons. By 3 months, neurons within the epithelium have resumed their normal ultrastructure. Correlation of the time course of the ultrastructural changes with previously reported neurophysiological studies indicates that neuronal activity of the epithelium is dependent upon the presence of fully differentiated olfactory neurons.
Key Issues in the Senior Female International Career Move: A Qualitative Study in a European Context

Research investigating the position of women in management has, largely, been confined within national boundaries. Over the last 15 years, empirical studies of women in international management have been undertaken, predominantly in North America. Overall, however, in this research field, many questions remain unanswered or have been only partially addressed. The particular focus of this study is on the senior female international managerial career move in Europe – a relatively unexplored area. Fifty senior female expatriate managers were interviewed, representing a wide range of industry and service sectors. The aims of the study were to develop an understanding of the senior female international career move in a European context in order to more fully understand both the covert and overt barriers that may limit women's international career opportunities. The results of the study show that the senior international career move has largely been developed along a linear male model of career progression, a development which, taken together with gender disparity both in organizations and family responsibilities, frequently prevents women employees from reaching senior managerial positions. The findings suggest that organizations which adopt a proactive approach to female expatriate managers should have a competitive advantage in the international environment.
Investigating the Influence of Organizational Justice on Hotel Employees' Organizational Citizenship Behavior Intentions and Turnover Intentions

ABSTRACT This study investigates the links between employees' perceptions of organizational justice and organizational citizenship behavior (OCB) intentions as well as turnover intentions at large hotels in Malaysia. It was proposed that procedural and distributive justice will have positive influence on OCB intentions and negative influence on turnover intentions. Three hundred and eighty operational hotel employees participated in this study and hierarchical multiple regression was performed to test the posited hypotheses. Results indicated that distributive justice perceptions were significantly related to both OCB and turnover intentions. Procedural justice, on the other hand, was only significantly related to turnover intentions. Implications of the findings, limitations, and suggestions for future directions are discussed.
Diabetic Septic Foot in Omdurman Teaching Hospital

Objective : To audit the management of diabetic septic foot [DSF] lesions in Omdurman Teaching Hospital, usingWagner classification. Patients and methods : This is a retrospective study on 208 patients with DSF admitted to Omdurman Teaching Hospital, Sudan between June 2006 and May 2007. Data were analyzed manually Results : The male to female ratio was 2:1. The mean age± SD was 56 ± 12.35 year. 16.8% patients were grade 1. 33 (15.9%) patients were grade 2. grades 3, 4, 5 patients were 66 (37 %), 38 (18.3%) and 36 (17.3%) respectively. Major lower limb amputation and mortality were 19.2%, and 6.7% respectively. Conclusion : Preventive measures for patients at risk are highly needed as well early presentation is encouraged when ulcer develops in diabetic foot to avoid subsequent complications. Key words : Diabetes Mellitus, Diabetic septic foot, amputation
Educational Differences in Married Women's Labor Force Transitions in Japan

In this paper, we examine educational differentials in married women’s attachment to the labor force in Japan. Using ten waves of data from a nationally representative survey, we estimate discrete-time multi-state hazard models of labor force participation to evaluate the role of incentives to remain in the labor force, incentives to remain out of the labor force, husbands’ characteristics, living arrangements, and a measure of work orientation. Importantly, the estimation of simultaneous hazards for labor force exit and entry allows us to make inferences about theoretically relevant, but unobserved, attitudinal heterogeneity. Our central finding is that university graduates are more likely to both remain in and out of the labor force. The relatively low likelihood of exit reflects educational differences in occupational characteristics but the relatively low likelihood of reentry remains unexplained after controlling for a wide range of individual and family characteristics. These results, in combination with strong positive correlation in the unobserved components of equations for labor force exit and entry, point to the importance of opportunity costs associated with career interruption as well as unobserved differences in orientations toward work and family.
Improvement in transparency and disclosure in the ISE: Did IFRS adoption and corporate governance principles make a difference

The purpose of this study is to investigate if the transparency and disclosure level of a sample of Istanbul Stock Exchange firms is enhanced by the promulgation of a set of local Corporate Governance (CG) Principles and by the voluntary adoption of the International Financial Reporting Standards (IFRS), an international best-practice. The Capital Market Board’s CG principles are promulgated on a “comply or explain” basis and have been effective since the fiscal year 2004. First, the year 2003 Transparency & Disclosure (TD) index previously created in collaboration with Standard and Poor’s is replicated for the fiscal year 2004. Using this short panel data of transparency and disclosure scores for our sample of 52 large and liquid Istanbul Stock Exchange firms, the improvement in the scores over the two years is measured. Second, with appropriate control variables in the model, we analyze the determinants of the significant improvement. We use the voluntary adoption of IFRS as an indicator of and commitment to TD, and find that the scores and their relationship with performance are higher in early adaptors. We then create a parsimonious 3-attribute Commitment-to-Better-Disclosure Index and observe a high correlation between the two indices. Finally, using a matched pairs design and controlling for IFRS adoption, we are able to attribute the improvement in the TD scores to the CG principles. The paper finally scores the sample firms’ Compliance Report and presents some preliminary statistics on the first year compliance level of ISE firms with these local CG principles. The study should be of interest to researchers, managers, analysts, boards, policy makers and regulators at a time when debate on convergence to IFRS and the impact of local CG guidelines has become intense.
Mitigation of muscular dystrophy in mice by SERCA overexpression in skeletal muscle.

Muscular dystrophies (MDs) comprise a group of degenerative muscle disorders characterized by progressive muscle wasting and often premature death. The primary defect common to most MDs involves disruption of the dystrophin-glycoprotein complex (DGC). This leads to sarcolemmal instability and Ca(2+) influx, inducing cellular necrosis. Here we have shown that the dystrophic phenotype observed in δ-sarcoglycan–null (Sgcd(–/–)) mice and dystrophin mutant mdx mice is dramatically improved by skeletal muscle–specific overexpression of sarcoplasmic reticulum Ca(2+) ATPase 1 (SERCA1). Rates of myofiber central nucleation, tissue fibrosis, and serum creatine kinase levels were dramatically reduced in Sgcd(–/–) and mdx mice with the SERCA1 transgene, which also rescued the loss of exercise capacity in Sgcd(–/–) mice. Adeno-associated virus–SERCA2a (AAV-SERCA2a) gene therapy in the gastrocnemius muscle of Sgcd(–/–) mice mitigated dystrophic disease. SERCA1 overexpression reversed a defect in sarcoplasmic reticulum Ca(2+) reuptake that characterizes dystrophic myofibers and reduced total cytosolic Ca(2+). Further, SERCA1 overexpression almost completely rescued the dystrophic phenotype in a mouse model of MD driven solely by Ca(2+) influx. Mitochondria isolated from the muscle of SERCA1-Sgcd(–/–) mice were no longer swollen and calpain activation was reduced, suggesting protection from Ca(2+)-driven necrosis. Our results suggest a novel therapeutic approach using SERCA1 to abrogate the altered intracellular Ca(2+) levels that underlie most forms of MD.
The role of transaction costs and institutional forces in the outsourcing of recruitment.

This study investigated reasons for the outsourcing of a core HRM function, recruitment. Drawing from transaction costs and institutional theories, it was hypothesised that the pressure to minimise transaction costs and the presence of industry trends towards outsourcing would be positively associated with the outsourcing of recruitment. Survey data were gathered from 1I 7 HR professionals in Australia. Both hypotheses were partially supported. Specifically, the outsourcing of recruitment activities was positively associated with trust in the agency supplying the recruitment service and with the need to reduce internal labour but not fixed costs. With regard to institutional theory, the outsourcing of recruitment was positively associated with mimetic but not coercive forces. The study concludes that although most assumptions about recruitment agency use are expressed in economic terms, in reality, HRM practices are also influenced by forces exerted by the institutional environment in which organisations are located.
Action research: A model for organizational learning

Traditionally, social research has relied on systematic methods to control variation in the collection of data in order to validate relationships observed among the social phenomena under study. Ironically, many critical problems in the actual operation of public organizations are not amenable to such rigorous controls. An alternative mode of analysis, action research, may prove more useful since it takes into account the dynamic nature of organizations, emphasizing the production of valid information, the element of Fee and informed choice by organization members, and the goal of engendering commitment to action by those involved. Simulated operations designed to enhance the performance of public agencies in unforeseen emergencies provide a setting in which to evaluate the effectiveness of action research as a tool for organizational problem-solving.
Estimating the Intensity of a Spatial Point Process from Locations Coarsened by Incomplete Geocoding

Summary The estimation of spatial intensity is an important inference problem in spatial epidemiologic studies. A standard data assimilation component of these studies is the assignment of a geocode, that is, point‐level spatial coordinates, to the address of each subject in the study population. Unfortunately, when geocoding is performed by the standard automated method of street‐segment matching to a georeferenced road file and subsequent interpolation, it is rarely completely successful. Typically, 10–30% of the addresses in the study population, and even higher percentages in particular subgroups, fail to geocode, potentially leading to a selection bias, called geographic bias, and an inefficient analysis. Missing‐data methods could be considered for analyzing such data; however, because there is almost always some geographic information coarser than a point (e.g., a Zip code) observed for the addresses that fail to geocode, a coarsened‐data analysis is more appropriate. This article develops methodology for estimating spatial intensity from coarsened geocoded data. Both nonparametric (kernel smoothing) and likelihood‐based estimation procedures are considered. Substantial improvements in the estimation quality of coarsened‐data analyses relative to analyses of only the observations that geocode are demonstrated via simulation and an example from a rural health study in Iowa.
Effect of Contraction on Mitogen-activated Protein Kinase Signal Transduction in Skeletal Muscle

Growing evidence suggests that activation of mitogen-activated protein kinase (MAPK) signal transduction mediates changes in muscle gene expression in response to exercise. Nevertheless, little is known about upstream or downstream regulation of MAPK in response to muscle contraction. Here we show that ex vivo muscle contraction stimulates extracellular signal-regulated kinase 1 and 2 (ERK1/2), and p38MAPK phosphorylation. Phosphorylation of ERK1/2 or p38MAPK was unaffected by protein kinase C inhibition (GF109203X), suggesting that protein kinase C is not involved in mediating contraction-induced MAPK signaling. Contraction-stimulated phosphorylation of ERK1/2 and p38MAPK was completely inhibited by pretreatment with PD98059 (MAPK kinase inhibitor) and SB203580 (p38MAPKinhibitor), respectively. Muscle contraction also activated MAPK downstream targets p90 ribosomal S6 kinase (p90Rsk), MAPK-activated protein kinase 2 (MAPKAP-K2), and mitogen- and stress-activated protein kinase 1 (MSK1). Use of PD98059 or SB203580 revealed that stimulation of p90Rsk and MAPKAP-K2 most closely reflects ERK and p38MAPK stimulation, respectively. Stimulation of MSK1 in contracting skeletal muscle required the activation of both ERK and p38MAPK. These data demonstrate that muscle contraction, separate from systemic influence, activates MAPK signaling. Furthermore, we are the first to show that contractile activity stimulates MAPKAP-K2 and MSK1.
Labor Market Models of Worker and Firm Heterogeneity

Microeconomic data on individual firms and employer-employee matches reveal substantial and persistent dispersion in firm size, productivity, and average wage paid and a positive correlation between each pair. To the extent that intrinsic differences in firm productivity explain these facts, there are several important consequences. First, the reallocation of employment from less to more productive firms will yield efficiency gains. Second, workers will find it in their interest to seek out higher-paying employers. Recent research has provided support for both hypotheses. Third, the existence of worker and employer heterogeneity offers possible gains from sorting. However, because the problem of identifying the presence of sorting is model dependent, it is too early for conclusions about its significance.
Comparative analysis of infection and transformation of lymphocytes from African buffalo and Boran cattle with Theileria parva subsp. parva and T. parva subsp. lawrencei

This study compared infection and transformation of peripheral blood mononuclear cells (PBM) of Boran cattle and African buffalo in vitro to determine whether differences occurred which could account for the greater susceptibility of Boran cattle to infection with Theileria parva subsp. parva and T. parva subsp. lawrencei. PBM from buffalo and cattle had a similar percentage of cells which bound T. parva subsp. parva sporozoites (24 to 34%) and in which schizonts developed during the first week after infection (18 to 23%). Using a limiting dilution culture system, it was established, however, that a significantly higher proportion of cattle PBM transformed into continuously replicating cell lines after infection with T. parva subsp. parva than did buffalo PBM. The evidence suggests that the low capacity of T. parva subsp. parva to establish infections in buffalo compared with cattle is related to the lower frequency of buffalo cells which undergo transformation. With T. parva subsp. lawrencei, however, the frequency of transformation of buffalo PBM was higher than that for cattle PBM. The frequency of cells transformed by T. parva subsp. lawrencei, therefore, cannot account for the greater resistance of buffalo to infections with T. parva subsp. lawrencei. Buffalo must have other mechanisms, either innate or acquired, which control infection with T. parva subsp. lawrencei more efficiently than in cattle.
RF Carrier Frequency Selection for Incoherent MIMO Transmission Over MM Fibers

In this paper, incoherent multiple-input multiple-output (MIMO) systems operating over multimode fiber are analyzed theoretically. In particular, investigated is the influence of selection of the RF carrier frequency and other system parameters on the value of SNR at the MIMO receiver. It is shown that the RF carrier frequency should be greater than the baseband (3 dB) frequency. Furthermore, it is proved that the MIMO channel SNR reduction is smaller if the mode groups used for communication between transmitter/receiver pairs are different.