Miracle-dz/UniFAR-FTUs huggingface dataset:
Are the Reputations of the Large Accounting Firms Really International? Evidence from the Andersen‐Enron Affair

SUMMARY: This paper investigates the stock price reaction of Andersen's non‐U.S. clients around two key dates leading up to Andersen's demise, i.e., January 10, 2002, when Andersen announced it had shredded documents related to the Enron audit, and February 4, 2002, when Enron's board released a report (the Powers report) that was critical of Andersen and when Andersen established an Independent Oversight Board to examine the firm's audit practice. We find that the cumulative abnormal return for the two dates is negative and significant which suggests that concerns about Andersen's reputation and audit quality spilled over to other countries outside the U.S. We find that the market reaction is more significant when there is a greater demand for assurance, e.g., in common law countries and firms with large changes in total accruals or with new debt or equity issues. In further analyses, we use Andersen's non‐U.S. clients that are cross‐listed in the U.S. to separate out possible assurance and insurance eff.
Corporate Financial Statements, A Product of the Market and Political Processes

An outline for a theory of financial statements is presented. Financial statements are viewed as products of both markets and political processes and the interactions among individuals and groups in these processes. Individuals are assumed to maximize their self-interests. Various hypotheses and data are provided to illustrate the theory. It relies heavily on theories of agency, economic regulation and public choice. At this stage, the theory has great promise in explaining the form and contents of financial statements. The theory contrasts with earlier “normative” theories of financial statements and offers an explanation for the forms they take.
Agriculture Teacher Perceptions of Preparation to Integrate Science and Their Current Use of Inquiry Based Learning

The purpose of this study was to determine the perceived competence of agricultural education teachers in integrating science and use of inquiry based teaching techniques in agricultural education programs. Objectives included describing agriculture teacher perceptions of teacher preparation program needs based upon their personal competence to integrate science into the agricultural education curriculum, identifying factors influencing agriculture teachers’ current and planned levels of science integration in the agricultural education programs, and describing the use of inquiry based teaching techniques in agricultural education programs. The population for the study was all secondary agriculture teachers in Florida. A total of 217 teachers participated for a 61.1% response. It was found that although agriculture teachers feel prepared to integrate science, they also believe more should be done to prepare future teachers to do so. Furthermore, nearly three fourths of the participants intended to increase their level of science integration. Finally, teachers reported using teacher–oriented inquiry strategies nearly three times per week, while they reported using student–oriented inquiry nearly once per month.
Barriers faced by SMEs in raising bank finance

Purpose – The purpose of this paper is to use univariate statistical analysis to investigate barriers to raising bank finance faced by UK small and medium‐sized enterprises (SMEs), specifically the impact of personal characteristics (ethnicity, gender and education). Design/methodology/approach – A conceptual model was developed and the results of a telephone survey of 400 SMEs conducted (before the “credit crunch”) by the Barclays Bank small business research team were analysed. The survey was based on a large stratified random sample drawn from the Bank's entire SME population.Findings – It was found that education made little difference to sources of finance, except that those educated to A‐level more frequently used friends and family and remortgaged their homes. However, graduates had the least difficulties raising finance. Though statistically insignificant, women respondents found it easier to raise finance than men. The survey confirmed that – and this finding was statistically significant – ethnic.
Changes in health-related quality of life and functioning ability in help-seeking adolescents and adolescents at heightened risk of developing psychosis during family- and community-oriented intervention model

Abstract Objective. Early intervention has been shown to benefit people at-risk for psychosis, but knowledge about how early intervention benefits all help-seeking adolescents is lacking. The aim of the present study was to study change in health-related quality of life (QoL) and functioning ability in help-seeking adolescents who participate in a community- and family-oriented early intervention program. Methods. The data was collected in Finland by an early-intervention team. Ninety help-seeking adolescents between 12 and 21 years of age filled out a questionnaire on QoL (16D) and functioning ability (GAF), which was assessed by workers at the beginning and at the end of the intervention. A PROD screen was used to assess heightened risk of developing psychosis. Results. QoL and functioning ability showed significant differences (p < 0.001) between the beginning and the end of the intervention, as well in a subgroup of participants at heightened risk of developing psychosis (QoL, p = 0.008; GAF, p < 0.001: n = 35). 35.6% improved over the clinical cut-off point in functioning ability and 48.6% of the subjects at-risk. 53.3% reached clinically significant improvement in QoL and 54.2% of the subjects at heightened risk of developing psychosis. Conclusions. The results suggest that there is both statistically and clinically remarkable improvement in QoL and functioning ability after a need-adapted, family- and community-oriented intervention.
The Importance of the Sequence in UK Rights Issues

This study examines the market reaction to UK rights issues announcements and also investigates the position of these issues in the sequence in which the firms make multiple rights issues. The sample consists of 569 rights issues made by 243 industrial and financial firms over the period 1988-1998. The results suggest that the UK market responds negatively to earlier issues in the sequence made by multiple rights issuers. This negative reaction diminishes and becomes insignificant at or after the third issue. In addition, the study shows that the favourable response to later rights issues in the sequence is due to the diminishment in the level of information asymmetry around such issues. Copyright 2007 The Authors Journal compilation (c) 2007 Blackwell Publishing Ltd.
Solid Waste Production and Its Management in Dental Clinics in Gorgan, Northern Iran

Background: Waste produced in dental clinics has been the topic of investigations for many years. These waste materials have important health impacts and are hazardous to humans and the environment. Objective: To investigating solid waste production and its management in dental clinics in Gorgan, northern Iran. Methods: In this cross-sectional study, 45 of 143 public dental practices and 5 of 25 private dental practices were selected and studied. From each clinic, 3 samples were taken and analyzed at the end of successive working days (Tuesday and Wednesday). Samples were manually sorted into 50 components. The measured components were then classified on the basis of their characteristics, hazard potentials, and WHO classification. Results: The total annual amount of dental waste produced in public and private dental practices in Gorgan was 12 015.1 and 3135.0 kg, respectively. Production percentages of infectious, domestic, chemical and pharmaceutical, and toxic waste in public dental practices were 38.4%, 33.7%, 6.6%, and 0.6%, respectively. The percentages for private practices were 8.7%, 10.6%, 1.1%, and 0.1%, respectively. Conclusion: Dental waste management in Gorgan is inadequate; dental waste is not properly segregated, collected, and disposed, as demanded by the WHO. Employees in dentist offices must be trained in correct handling of waste products and the associated risks.
Noninvasive pressure difference mapping derived from 4D flow MRI in patients with unrepaired and repaired aortic coarctation.

PURPOSE To develop a method for computing and visualizing pressure differences derived from time-resolved velocity-encoded three-dimensional phase-contrast magnetic resonance imaging (4D flow MRI) and to compare pressure difference maps of patients with unrepaired and repaired aortic coarctation to young healthy volunteers. METHODS 4D flow MRI data of four patients with aortic coarctation either before or after repair (mean age 17 years, age range 3-28, one female, three males) and four young healthy volunteers without history of cardiovascular disease (mean age 24 years, age range 20-27, one female, three males) was acquired using a 1.5-T clinical MR scanner. Image analysis was performed with in-house developed image processing software. Relative pressures were computed based on the Navier-Stokes equation. RESULTS A standardized method for intuitive visualization of pressure difference maps was developed and successfully applied to all included patients and volunteers. Young healthy volunteers exhibited smooth and regular distribution of relative pressures in the thoracic aorta at mid systole with very similar distribution in all analyzed volunteers. Patients demonstrated disturbed pressures compared to volunteers. Changes included a pressure drop at the aortic isthmus in all patients, increased relative pressures in the aortic arch in patients with residual narrowing after repair, and increased relative pressures in the descending aorta in a patient after patch aortoplasty. CONCLUSIONS Pressure difference maps derived from 4D flow MRI can depict alterations of spatial pressure distribution in patients with repaired and unrepaired aortic coarctation. The technique might allow identifying pathophysiological conditions underlying complications after aortic coarctation repair.
Exchange Rate Policy in Philippine Development

This paper examines the conduct of exchange rate policy in the Philippines since the early 1980s, paying particular attention to the influence of exchange rate adjustments on relative production incentives. While primary interest is in the exchange rate regime and its incentive effects, the role of trade policy has to be simultaneously analyzed in view of its influence on the conduct of exchange rate policy as well as its direct effect on the real exchange rate. Moreover, there are analytical and empirical linkages of the real exchange rate to macroeconomic policy that need to be examined.
An analysis of the antecedents of loyalty and the moderating role of customer demographics in an emerging mobile phone industry

Purpose – The purpose of this paper is to investigate how various antecedents influence customer loyalty in the mobile phone industry and how customer demographic variables moderate such relationships. A comprehensive model is proposed and tested empirically that features six antecedents identified in recent industry literature – customer satisfaction, perceived service quality, value, switching costs, trust, and corporate image – and common demographic variables. Design/methodology/approach – Data were collected using a field questionnaire survey of mobile phone users in Pakistan. Structural equation modeling (SEM) and multi-group SEM evaluate direct and moderating effects. Findings – Findings suggest that of six antecedents, customer satisfaction, perceived switching costs, service quality, and perceived value have positive and significant relationships with customer loyalty. Among the demographic variables, only income and area of residence moderate the relationships between customer loyalty and the an.
Pricing Taiwan option market with GARCH and stochastic volatility

This study compares the out-of-sample performances among Black–Scholes (B-S), Stochastic Volatility (SV) and Generalized Autoregressive Conditional Heteroscedasticity (GARCH) models in the Taiwan option market. Using Absolute Relative Pricing Error (ARPE) as the performance criterion, the empirical result reveals that the performance for GARCH is the best, and SV slightly dominates B-S. Additionally, this study performs the regression of ARPE on time-to-maturity, moneyness and a binary variable that is set to unity, if the option is a call and to zero in the case of a put. For the three models, the regression result displays that the pricing error is consistently decreasing in time-to-maturity and moneyness, and the out-of-sample performance in puts are more accurate than those in calls. Since the corresponding R 2 of the regression in GARCH is the smallest, the pricing error for the other two models is relatively severe with respect to the three explanatory variables.
Structural Basis of Pharmacological Chaperoning for Human β-Galactosidase*

Background: Pharmacological chaperone (PC) therapy has been proposed for lysosomal storage diseases. Results: Wild type and mutant β-galactosidases exhibit similar enzymological properties. The recognition mechanism of glycomimetic PC candidates involves both sugar-like and substituent moieties. Conclusion: Crystal structures reveal the molecular basis for high binding potency of PC compounds. Significance: Enzymological properties, binding affinities, and recognition modes are biophysically and structurally characterized. GM1 gangliosidosis and Morquio B disease are autosomal recessive diseases caused by the defect in the lysosomal β-galactosidase (β-Gal), frequently related to misfolding and subsequent endoplasmic reticulum-associated degradation. Pharmacological chaperone (PC) therapy is a newly developed molecular therapeutic approach by using small molecule ligands of the mutant enzyme that are able to promote the correct folding and prevent endoplasmic reticulum-associated degradation and promote trafficking to the lysosome. In this report, we describe the enzymological properties of purified recombinant human β-GalWT and two representative mutations in GM1 gangliosidosis Japanese patients, β-GalR201C and β-GalI51T. We have also evaluated the PC effect of two competitive inhibitors of β-Gal. Moreover, we provide a detailed atomic view of the recognition mechanism of these compounds in comparison with two structurally related analogues. All compounds bind to the active site of β-Gal with the sugar-mimicking moiety making hydrogen bonds to active site residues. Moreover, the binding affinity, the enzyme selectivity, and the PC potential are strongly affected by the mono- or bicyclic structure of the core as well as the orientation, nature, and length of the exocyclic substituent. These results provide understanding on the mechanism of action of β-Gal selective chaperoning by newly developed PC compounds.
Bone Regeneration Using Adipose-Derived Stem Cells with Fibronectin in Dehiscence-Type Defects Associated with Dental Implants: An Experimental Study in a Dog Model.

PURPOSE To determine the bone regeneration potential of a ceramic biomaterial coated with fibronectin and adipose-derived stem cells covered in three-wall critical-size defects associated with dental implants. MATERIALS AND METHODS In a total of 18 dogs, four dehiscence-type and critical-size defects were created surgically in the edentulous alveolar ridge with the simultaneous placement of dental implants. Defects were randomly regenerated using biomaterials coated with particulate ß-tricalcium phosphate (β-TCP), β-TCP with fibronectin (Fn) (β-TCP-Fn), and β-TCP with a combination of Fn and autologous adipose-derived stem cells (ADSCs) (β-TCP-Fn-ADSCs), leaving one defect as the control. The animals were divided into three groups according to the time of euthanasia (1, 2, or 3 months). RESULTS Statistically significant differences between the three study groups (β-TCP, β-TCP-Fn, β-TCP-Fn-ADSCs) and the control group in the total area of bone regeneration and mineralized and nonmineralized tissue at 1, 2, and 3 months of healing were not observed. At 2 months, defects treated with β-TCP-Fn-ADSCs showed a significant decrease in the percentage of bone-to-implant contact (BIC) as compared with the β-TCP-Fn (P = .041) and control (P = .012) groups. At 3 months of healing, however, significant differences in BIC between the three study groups and controls were not found (P = .388). CONCLUSION The use of ADSCs in the bone regeneration processes of dehiscencetype defects associated with simultaneous implant insertion does not seem to improve the area of bone regeneration or the percentage of BIC compared with other biomaterials or the control alveolar defect.
Toward Digital Citizenship: Examining Factors Affecting Participation and Involvement in the Internet Society among Higher Education Students

The current study aims to understand digital citizenship, based on the assumptions of Ribble (2014), by examining factors affecting participation and involvement in the Internet virtual societies among higher education students. A quantitative approach using a survey questionnaire was implemented. The participants were 174 students from the Faculty of Education at King Abdulaziz University in Saudi Arabia. The descriptive statistics show that the students generally have good levels of perceived Internet attitude, computer self-efficacy, and digital citizenship, especially in terms of respecting oneself and others online. The factors affecting digital citizenship are computer experience, daily average technology use, students’ attitudes toward the Internet, and computer self-efficacy. Students with higher levels of computer experience are more involved in activities related to educating oneself and connecting with others online compared with students with less experience. Further, students with higher levels of daily average technology use tend to protect themselves and others online more compared with students with lower levels of technology use. Moreover, higher levels of students’ Internet attitude and computer self-efficacy are associated with higher levels of respect for oneself and others, of educating oneself and others, and of total digital citizenship. Based on the current study findings, appropriate recommendations are proposed in terms of policy and practice.
Can Inclusionary Zoning Be an Effective and Efficient Housing Policy? Evidence from Los Angeles and Orange Counties

ABSTRACT: Inclusionary zoning—requiring and encouraging developers to build some affordable housing in market-rate projects—is a growing but deeply contested practice. We evaluate the experience of inclusionary zoning programs in Los Angeles and Orange Counties, including their structure and elements, effectiveness in delivering affordable housing, and effect on housing markets and supply, to address the debate. We find that the programs vary but are not heavily demanding and include cost offsets. Low in-lieu fees, however, can be the weak link. Many of the mandatory programs are effective, if effectiveness is measured by comparing the affordable housing productivity of inclusionary zoning with other affordable housing programs. We found no statistically significant evidence of inclusionary zoning’s adverse effect on housing supply in cities with inclusionary mandates. We conclude that critics underestimate the affordable housing productivity of inclusionary zoning, and overestimate its adverse effects on housing supply. Nonetheless, inclusionary zoning is no panacea and needs to be part of a comprehensive housing strategy.
Reflections on Aggressive Peace

Multilateral interventions for regime change are not new, but their mutation has been congruent with an aggressive attempt to introduce liberal values into peacekeeping and related operations discernible from the 1990s. While recognizing non-coercive, needs-based elements of interventions for peace, this article contends that regime change wars have harmonized with the UN's facilitation of aggressive peace missions and coercive peacebuilding. In the 1990s the perceived failures of, and demands on, the UN, led to a general policy of permissiveness for Western states to pursue regime change, accompanied by reconstruction and development opportunities to promote neoliberal ideas of political economy in war-torn societies. This article focuses on two aspects of international operations fostered through or by the UN: the militarization of peace missions and peacebuilding through neoliberal political economy. It commends further research into the networks of power and resistance that have populated aggressive peace.
Armed Groups as Political Parties and Their Role in Electoral Politics: The Case of Hizballah

In recent decades, armed groups have shown an increased interest in creating political parties to take part in institutional politics. By using these political wings to participate in elections and win public office, some of them have gained enormous political power. However, despite the important real-world implications of this trend, the existing literature on the topic is still underdeveloped. This article contributes to a better understanding of this subject by examining the factors that motivate armed groups to set up a political wing and compete in elections and by assessing how political participation affects an armed group's strategic outlook. The hypotheses on political wing formation and development are tested by analyzing the decision-making patterns of Hizballah. The findings suggest that the political involvement of armed groups does not follow a linear development process from armed to political organization, but instead assumes cyclical patterns: political accommodation and armed struggle are chosen in turn in response to shifts in the relation and the internal balance of power between a given group's political and armed wings.
Customer demotion in hierarchical loyalty programmes

Hierarchical loyalty programmes are popular in many service industries, as a means to tie customers to the company and improve customer relationships. In these programmes, customers obtain more benefits if they spent more but are demoted if they spent less. This study focuses on demotion and suggests that customer demotion can have an asymmetrical negative effect on customers' trust, commitment, and loyalty. The effect appears strongest for demoted customers with an external locus of causality. An experimental study also shows that customer loyalty is lower for demoted customers than for customers who were never elevated.