Miracle-dz/UniFAR-FTUs huggingface dataset:
An Empirical Analysis of Audit Delays and Timeliness of Corporate Financial Reporting in Kuwait

This paper analyzes the factors that affect delays in the signing of audit reports. Audit delays are measured by the number of days that elapse from the end of the financial year until the date when the auditor report is signed. Previous studies of audit delays in various countries are reviewed, along with some of the results of the variables that were tested. This study focuses on 149 and 177 companies listed on the Kuwait stock market in 2006 and 2007, respectively. Six explanatory variables are tested to investigate delays in issuing audit reports. The results show that company size is the only variable that negatively correlates with audit delay in the period tested. The variables industry classification, leverage, percentage change in earning per share, type of auditors, and liquidity show no significant correlation with audit delays for listed companies in Kuwait. Liquidity, leverage, and type of auditors are negatively correlated with audit delay in 2006 for the first two variables and in 2007 for the type of auditors. Future research would consider other variables such as other interpretation of company size, ownership concentration, quality of internal control, direction of income or loss, and the mix of audit work
Hypercarotenemia and hypervitaminosis A

SIR, Bilimoria et al. (1979) describe the effect of a high carotene intake on the serum levels of carotene and vitamin A. Theoretically, a possible side-effect from large amounts of dietary carotene is the development of toxic hypervitaminosis A resulting from the conversion of carotene into retinol. This has particular relevance to patients undergoing treatment with beta-carotene as a light protective agent. However, previous investigators were not able to detect signs of hypervitaminosis A even after massive doses of carotene (Bagdon et al., i960; Lewis, 1972; Swanbeck & Wennersten, 1972J Goerz & Ippen, 1977; Zaynoun et al., 1977). This is probably due to the limited capacity of the intestinal enzymes converting carotene into retinol. It is therefore surprising that Bilimoria et al. (1979) report increased serum levels of both carotene and vitamin A in weight watchers on diets containing large amounts of carrots and other vegetables rich in beta-carotene. Unfortunately, a critical assessment of the results is precluded since the analytical procedures used are not described. Many different methods for vitamin A assay are available. The colour reactions (e.g. the Carr-Price method) are not specific for vitamin A and carotene will interfere (Moore, 1957). High carotene levels may thus give spuriously high vitamin A values unless corrected for. Phytofluene, a fluorescent non-retinoid especially abundant in tomatoes, may cause too high values in the fluorescence assays since it is easily absorbed into blood (Thompson et al. 1971). Of course, alternative explanations for the high levels of serum vitamin A in the weight watchers are that their intake of vitamin A per se is high, and that the blood samples were not drawn fasting.
GENETIC ASPECTS OF CANCER WITH SPECIAL REFERENCE TO CANCER OF THE EYE IN THE BOVINE *

Cancer of the eye, or more specifically ocular squamous cell carcinoma, has been recognized as a bovine disease a t least since the latter part of the nineteenth century (Hill, 1881; Loeb and Jobson, 1900). Since then, the neoplasm has been described in a number of breeds, including Ayrshire, Brahman, Brown Swiss, Durham, Guernsey, Hereford, Hollandensa, Holstein, Javanese Mongolian, Jersey, Normandy, and Shorthorn. These breeds represent a number of continents and countries, including Eurcjpe, North and South America, Africa, Asia, Great Britain, Australia, and New Zealand (Russell el al., 1956; Moulton, 1961). In New Zealand and the United States, the neoplasm occurs frequently in areas characterized by high levels of sunlight or ultraviolet light (Anderson and Skinner, 1961; unpublished data from New Zealand). Other factors contributing to the development of the neoplasm include age and high levels of feeding (Blackwell el al., 1956; Anderson, 1960b), and lack of circumocular lid pigmentation (Lush, 1925; Guilbert et al., 1948; Bonsma, 1949; Anderson el al., 1957; French, 1959; Anderson, 1960~). Evidence available a t this time is insufficient to postulate a viral origin for this disease (Sykes et al., 1961). A genetic basis for susceptibility was first proposed by Wernicke (1935), and later by Knox (1949), Woodward and Knapp (1950), and Forehand and Koger (1951). More recently, Blackwell et al., (1956) demonstrated that genetic differences account for 20 to 30 per cent of the total phenotypic variability in susceptibility. Higher estimates of 35 to 40 per cent reported by Anderson (1956; 1960a), were based on older bovine populations in which manifest susceptibility was nearer the maximum. These various studies clearly illustrate that inheritance is important in this disease. The mechanism through which the genes act to determine susceptibility, whether by a direct effect in the cells that undergo transformation or by an indirect effect, is not known. Evidence has seemed to favor an indirect action because of the protection that is afforded by circumocular lid pigment. This hereditary pigment, although protecting and explaining the occurrence of lesions of the lids, fails to explain the occurrence of lesions of the bulbar conjunctiva (Anderson el al., 1957; 1960~). This observation applies not only to the Hereford breed in which such lesions occur a t a relatively high frequency, but also to some more heavily pigmented breeds in which lesions of the bulbar conjunctiva also occur independently of lid pigment. No satisfactory explana-
Antecedents and Consequences of Unlearning in New Product Development Teams

Unlearning, which first appeared almost 30 years ago as a subprocess of the organizational learning process, has received only limited attention in the literature. Rather than building on empirical research, the existing scholarship is largely anecdotal, aimed at reviewing the literature and generating new insights. Further, unlearning studies tend to analyze the organizational level and neglect smaller units such as work groups and teams. To address this gap in the understanding of unlearning, this article empirically investigates unlearning in work groups in general and new product development (NPD) teams in particular. This study, based on the literature of organizational memory and change, operationalized team unlearning as changes in beliefs and routines during team-based projects and then discussed the importance of unlearning behavior in NPD teams. Specifically it was argued that unlearning guards beliefs and routines against rigidity to cope with environmental turbulence. This is of particular note when rigid product development procedures and group beliefs inhibit the reception and evaluation of new market and technology information and reduce the value of perceived new information. To test the antecedents and consequences of the team unlearning model, 319 NPD teams were investigated. Using structural equation modeling, it was found that (1) team crisis and anxiety have a direct impact on team unlearning; (2) environmental turbulence also has a direct impact on both team crisis and anxiety and team unlearning; and (3) after team beliefs and project routines have changed, implementing new knowledge or information positively affects new product success. Specifically, the findings revealed that changes in team members’ collective beliefs in accordance with environmental changes and the in-process planning or adjustment of project work activities and procedures as the projects evolve enable teams to develop and launch new products successfully. Also, results indicated that team crisis and anxiety in NPD projects assist team members in revising their previous beliefs and routines when project teams are performing in turbulent environments. This article suggests that managers can enhance team unlearning by (1) creating a sense of urgency by introducing an artificial crisis; and (2) avoiding the groupthink phenomena by bringing in an outsider to challenge existing policies and procedures, and training the team on lateral thinking. In addition, managers can plan project activities in a flexible manner that allows changes as the project evolves to facilitate team unlearning. However, managers should also be cautious when promoting team unlearning. Without careful and considerable evaluation, change in beliefs and routines can cause information/knowledge loss.
The effect of trade unions on organizational productivity in the cement manufacturing industry in Nairobi

iv CHAPTER ONE: INTRODUCTION 1 1.1. Background of the Study 1 1.1.1.Trade Unions 2 1.1.2.Organizational Productivity 3 1.1.3.Cement Manufacturing Industry in Nairobi 4 1.2. Research Problem 8 1.3. Objective of the Study 11 1.4. Value of the Study 12 CHAPTER TWO: LITERATURE REVIEW 14 2.1. Theoretical basis of the Study 14 2.1.1 Standard Economic Theory 14 2.1.2 Industrial Democracy Theory 15 2.2. Trade Unions 16 2.2.1 Activities of Trade Unions 16 2.2.2 Benefits of Trade Unions 21 2.2.3 Challenges of Trade Unions 23 2.3 Organizational Productivity 24 2.3. 1 Factors that affect Organizational Productivity 25 2.3. 2 Indicators of Organizational Productivity 26 2.4 Trade Unions and Organizational Productivity 27
Effect of intravenous midazolam premedication on postoperative nausea and vomiting after cholecystectomy.

BACKGROUND Several drugs and techniques have been used to reduce the incidence of postoperative nausea and vomiting (PONV). However PONV continues to be a common postoperative complication. Midazolam premedication in pediatric patients has been reported to reduce the incidence of PONV. In the present study the effect of intravenous midazolam premedication on the incidence and severity of PONV was investigated in a sample of adult patients undergoing anesthesia for cholecystectomy. METHODS Eighty-two adult patients undergoing general anesthesia for cholecystectomy were randomly divided into two groups to receive either midazolam 75 microg/kg or a same volume of normal saline intravenously fifteen minutes prior to induction of anesthesia. Incidence and severity of PONV together with the total amount of administered metoclopramide during the first postoperative day were compared between two groups. RESULTS Severity of nausea was significantly lightened in midazolam group during the first six hours after recovery period compared with placebo group (3.7 +/- 1.6 of a ten point visual analog scale vs. 4.9 +/- 2.2 in placebo group; P < 0.05). Mean number of vomiting episodes was significantly lower in midazolam group (0.4 +/- 0.7 vs. 1.1 +/- 1.4 in placebo group; P < 0.05). Midazolam group received a significantly less amount of metoclopramide during the first postoperative day (2.1 +/- 3.7 mg vs. 5.3 +/- 6.8 mg in placebo group; P < 0.05). CONCLUSIONS The results of this study suggest the effectiveness of prophylactic intravenous midazolam premedication to reduce the incidence and severity of postoperative nausea and vomiting. Possible mechanisms for this effect of midazolam may be GABA receptor antagonism, inhibition of dopamine release, and anxiolytic effects.
Environment and Strategy as Antecedents for Marketing Effectiveness and Organizational Performance

This paper investigates the embeddedness of strategy into the macro- and microenvironments. The results suggest that strategy making is influenced and reflects managerial 'mental maps' and that the macro- and microenvironments significantly guide functional strategies (market orientation, manufacturing orientation, human resource management and product innovation) and organizational performance. In turn, the functional strategies significantly influence marketing effectiveness and organizational performance. Thus, the relationship between environment and marketing effectiveness is mediated by functional strategies just as the relationship between functional strategies is mediated by marketing effectiveness. Marketing effectiveness is shown to contribute significantly to financial performance. The model is hierarchical and demonstrates the pervasive influence of the environment and functional strategies on financial performance. The model developed and tested permits exploration of the direct and indirect .
Differential proteome analysis of aging in rat skeletal muscle

To identify the mechanisms underlying muscle aging, we have undertaken a high‐resolution differential proteomic analysis of gastrocnemius muscle in young adults, mature adults, and old LOU/c/jall rats. Two‐dimensional gel electrophoresis and subsequent MALDI‐ToF mass spectrometry analyses led to the identification of 40 differentially expressed proteins. Strikingly, most differences characterized old (30‐month) animals, whereas young (7‐month) and mature (18‐month) adults exhibited similar patterns of expression. Important modifications in contractile (actin, myosin light‐chains, troponins‐T) and cytoskeletal (desmin, tubulin) proteins, and in essential regulatory proteins (gelsolin, myosin binding proteins, CapZ‐β, P23), likely account for dysfunctions in old muscle force generation and speed of contraction. Other features support decreases in cytosolic (triose‐phosphate isomerase, enolase, glycerol‐3‐P dehydrogenase, creatine kinase) and mitochondrial (isocitrate dehydrogenase, cytochrome‐c oxidase) energy metabolisms. Muscle aging is often associated with increased oxidative stress. Accordingly, we observed differential regulation of molecular chaperones (hsp20, hsp27, reticuloplasmin ER60) and of proteins implicated in reactive aldehyde detoxification (aldehyde dehydrogenase, glutathione transferase, glyoxalase). We further noticed up‐regulation of proteins involved in transcriptional elongation (RNA capping protein) and RNA‐editing (Apobec2). Most of these proteins were previously unrecognized as differentially expressed in old muscles, and they represent novel starting points for elucidating the mechanisms of muscle aging.
Ownership Structure, Board Composition, and Dividend Policies - Evidence from Saudi Arabia

The opinions about the relative importance of different determinants of corporate dividend policies vary across both scholars and financial mangers. This study seeks to examine the effect of ownership structure and board of directors’ composition on dividend policies in Saudi Arabia, using pooled cross-sectional observations from the listed Saudi firms for three years between 2006 and 2008. It is found that there is a significant positive association between institutional ownership, board size, firm performance, and both dividend decision and payout ratio. The results confirm that firms with higher earnings per share and a higher institutional ownership distribute higher levels of dividend. No significant association was found between other board composition factors and dividend decisions or ratios.
CURRENCY IN TRANSITION: AN ETHNOGRAPHIC INQUIRY OF BITCOIN ADHERENTS

26. Do you think bitcoin, or currencies like it, should exist? 27. What role do you think these currencies play? 28. What do you anticipate will be the result of a regulated bitcoin? 29. Do you think bitcoin will be fought against or challenged by financial institutions or corporations like PayPal?
THE DYNAMICS OF THE LIABILITY OF FOREIGNNESS: A GLOBAL STUDY OF SURVIVAL IN FINANCIAL SERVICES

We study the impact of ‘foreignness’ on survival in interbank currency trading worldwide over the period 1974–93. In particular, we develop hypotheses on the behavior of the liability of foreignness over time, and on the consequences of evolving sources of firm‐level competitive advantage on this liability. We test these hypotheses on the population of 2667 market‐making trading rooms located in 47 countries worldwide that either existed in 1974 or entered the industry between 1974 and 1993. The results show that there is a liability of foreignness, and that it changes over time. Further, strategic and organizational factors such as the adoption of technology by these firms and their mode of internal control significantly influenced survival, as did location‐related factors such as the intensity of local and foreign competition. © 1997 by John Wiley & Sons, Ltd.
Characterizing Drought for Forested Landscapes and Streams

The purpose of this chapter is to explore drought as a hydrometeorological phenomenon and reflect broadly on the characteristics of drought that influence forests, rangelands, and streams. It is a synthesis of understanding about drought processes, hydrology, paleoclimatology, and historical climate variability, and how this understanding can help predict potential future droughts and their consequences to forests and rangelands. It describes alternative approaches for characterizing drought and highlights additional work that could inform projection and adaptation for future droughts.
Globalization and mental health: a WPA perspective.

Globalization may be defined as a process in which the traditional boundaries separating individuals and societies gradually and increasingly recede. The process has clearly both negative and positive results and is likely to create both losers and winners. Globalization has promised to grant the world instant communication, fast and efficient means of travel, a widened access to technology, cross border cultural interaction and globalized approaches to environmental issues. However, it also entails deregulation of commerce and the creation of supernational political and economic bodies. As a result, the gap is widening between societies which enjoy knowledge, technology and the ability to control events and others which are still backward, ignorant, frustrated, helpless and unable to follow progress and self-actualization. Critics point out that the internet, for example, remains the realm of a privileged minority, as most of the world's population have never made a telephone call, let alone sent an e-mail. The global village allegedly created by globalization is not that global after all. If we assume that 100 people are living on earth, 57 of them are Asians, 21 are Europeans, 8 are Africans, 6 are Americans; 48 are men and 52 are women; 30 are white and 70 are non-white; 30 are Christians and 70 are non-Christians. On the other hand, six people own 59% of the community wealth and they are all North Americans. Eighty live in poverty, 70 cannot read, 50 die in famine, 1 has a higher education and 1 has a computer. It is obvious that power and resources do not seem to follow the majority/minority pattern of the world population, i.e., globalization has failed until now to democratically represent the world it has claimed to globalize (1).
Validation of the Hester Davis Scale for Fall Risk Assessment in a Neurosciences Population

Background and Purpose: Fall risk assessment is a necessary component of fall prevention programs. Accurate instruments to predict the risk of falling are paramount in identifying the correct patients in need of fall prevention measures. The purpose of this study was to prospectively validate the Hester Davis Scale (HDS) for fall risk assessment in an acute care setting in the South Central United States. Methods: The HDS was prospectively validated in 1,904 patients on a neurosciences unit. Results: Using an initial cut score of 7 produced a sensitivity of 100% and specificity of 24.9%. Receiver Operating Characteristic Analysis evidenced a cut score of 10 that would produce a more desirable sensitivity and specificity of 90.9% and 47.1%, respectively. Conclusion: The results of the psychometric evaluation and validation of the HDS support its use in clinical practice.
Non-Audit Services and Knowledge Spillovers: An Investigation of the Audit Report Lag

Purpose - The accounting profession has argued strongly against claims that the provision of non-audit services to audit clients leads to impaired auditor independence, instead claiming that the joint provision of non-audit services and audit services creates knowledge spillovers that lead to a more efficient audit. This paper seeks to provide evidence concerning knowledge spillovers by examining the association between the audit report lag and non-audit services. Design/methodology/approach - The authors obtained a sample of 260 firm-year observations from the financial reports of New Zealand public companies over the period 2004-2005 and tested for associations between non-audit services and audit report lag, controlling for other variables. Findings - The paper finds evidence that non-audit services are associated with a shorter audit report lag, but that this occurs in a subsequent period, not in the year in which the services are provided. Practical implications - The results suggest that firms purchasing non-audit services from their incumbent auditors benefit from knowledge spillovers by achieving a shorter audit report lag, but not immediately. Originality/value - Previous studies have examined whether there is a relationship between non-audit services and audit report lag in the concurrent period. This paper extends tests to also examine the relationship between NAS in one year and the audit in a subsequent year. These results are more consistent with knowledge spillovers that allow a more efficient audit than they are with loss of independence by the auditor, because loss of independence would take effect immediately, while knowledge spillovers might take time.
Motives for Entrepreneurial Saving: Evidence from Sweden

This paper investigates the motives for the high saving rates of entrepreneurial households. We use a unique dataset that links Swedish households’ wealth and income to the financial statements of their firms. We exploit the decision to enter, stay in entrepreneurship or leave it. In comparison to the rest of the population, entrepreneurs save one percent more of their income a year before starting a business and 1.9 percent more on their personal accounts while in business. We find that the elevated saving rates among business owners are consistent with the precautionary saving motive among owners of unlimited liability firms and with investment related reasons among owners of limited liability firms. They save on their personal and business accounts. We provide suggestive evidence that entrepreneurs respond to income risk or lack of investment capital by increasing their saving rate.
Acute promyelocytic leukemia microgranular variant - A clinical and therapeutical approach

Acute promyelocytic leukemia (APL) is a rare form of acute myeloid leukemia with a particular diagnosis and therapeutic approach. APL represents only 10-15% of acute myeloid leukemia in adults. The median diagnosis age is around 40 years. APL’s main genetic event is the translocation between chromosome 15 and chromosome 17 – t(15;17)(q22;q21) – generating the PML-RARα fusion gene. APL has four different subtypes: the classic form M3 hypergranular, the microgranular variant, the hyperbasophilic form and zinc-finger form, recently described, which is characterized by the presence of a different translocation, between chromosome 11 and chromosome 17:t(11,17)(q23, q11-12). Clinically, patients associate hemorrhagic manifestations and life threatening coagulopathy. Secondary acute myeloid leukemias constitute an entity with a growing incidence in the last few years due to the leukemogenic effect of radiotherapy and several antineoplastic agents for solid tumors, even if administrated at low doses (4). We chose to report the case of a 67 year-old woman diagnosed with APL-variant type, who has a history of breast cancer treated by surgery, chemo- and radiotherapy twenty years before the leukemia was diagnosed.