Miracle-dz/UniFAR-FTUs huggingface dataset:
Strategy and Management Control Systems: A Study of the Design and Use of Management Control Systems Following Takeover

This paper describes and analyses the approach taken by four well-known Swedish companies to management control following takeover. The findings suggest two factors which can explain how the management control systems were designed and used after an acquisition: the corporate strategy of the acquirer and the business strategy of the acquired company. The case studies show how these forces could impose mutually inconsistent requirements on the management control system of the acquired firm, and also how these inconsistencies were resolved.
Valuing Derivative Securities Using the Explicit Finite Difference Method

Abstract This paper suggests a modification to the explicit finite difference method for valuing derivative securities. The modification ensures that, as smaller time intervals are considered, the calculated values of the derivative security converge to the solution of the underlying differential equation. It can be used to value any derivative security dependent on a single state variable and can be extended to deal with many derivative security pricing problems where there are several state variables. The paper illustrates the approach by using it to value bonds and bond options under two different interest rate processes.
Realignment and Entrenchment: The Europeanisation of Rifondazione Comunista

Abstract This study explores the impact of European integration on Rifondazione Comunista, through a conceptual approach that draws upon the Europeanisation literature and evaluates two sub-processes: (1) positional realignment towards European integration and (2) the entrenchment by the party of an EU dimension of issues and activities. The empirical evidence and analysis presented draws upon the party's functions of patterns of party competition, programmatic change and affiliations beyond the national party system. Findings show that Rifondazione gradually increased the use of the issue of European integration in an attempt to differentiate its European vision, thus presenting the EU as a necessary terrain of struggle. Second, it underwent slight programmatic and attitudinal realignment towards a softer approach. The intervening variables conditioning each sub-process reflect a nuanced picture, with most identified factors playing a role. These factors also reflect the wider patterns of Italian politics observed so far, allowing us to highlight the significance of national and party specificities in party-based Europeanisation.
Recent Contributions to Economic History: Canada

The present state of economic history in Canada contrastswith that of a quarter century ago. It could be written sharplyin the 1930's that the most distinctive work in Canadian economics was being done by economic historians concerned with the study of transportation and tariffs, trade associations and agricultural organizations, money and banking. There was at the same time a close approach to a generally accepted framework of analysis and interpretation and more than a suggestion of synthesis in Canadian historical writings. This pre-eminence of economic history and this unity of theme are now things of the past. As to the first, the rate of progress in economic analysis and statistics, in sociology and political theory, has brought with it both a change in status and the prospect of extensive revisions, factual and interpretative, of our views of the past. Similarly, a former unity of approach resting on the economics of staple production has lost ground before the complexities of modern industrial change. For the economic historian these changes promise much for present and future research even if, at the moment, they bring small comfort.
Restrictive Rules of Origin and Their Circumvention

This study is placed in the context of the emerging concerns regarding Rules of Origin (RoO) in Free Trade Agreements (FTAs). The first set of RoO for India, embedded in the text of the India–Sri Lanka Free Trade Agreement (ISLFTA), is analyzed with respect to its design and implementation issues. The first finding is high restrictive score of ISLFTA RoO on a comparative scale with RoO of other world FTAs. Absence of supplementary rules in their design seems to be the culprit, though such absence makes them procedurally simple. The effect of such restrictiveness on businesses is commented upon. The second issue is the circumvention of RoO norms in case of copper exports from Sri Lanka. This shows how problematic the issue of enforcement of RoO is, especially in a developing country perspective. A re-look into policy issues regarding both design and implementation of RoO is suggested.
Identification of a Novel CLRN1 Gene Mutation in Usher Syndrome Type 3

Objective: This study examines the CLRN1 gene mutation analysis in Japanese patients who were diagnosed with Usher syndrome type 3 (USH3) on the basis of clinical findings. Methods: Genetic analysis using massively parallel DNA sequencing (MPS) was conducted to search for 9 causative USH genes in 2 USH3 patients. Results: We identified the novel pathogenic mutation in the CLRN1 gene in 2 patients. The missense mutation was confirmed by functional prediction software and segregation analysis. Both patients were diagnosed as having USH3 caused by the CLRN1 gene mutation. Conclusion: This is the first report of USH3 with a CLRN1 gene mutation in Asian populations. Validating the presence of clinical findings is imperative for properly differentiating among USH subtypes. In addition, mutation screening using MPS enables the identification of causative mutations in USH. The clinical diagnosis of this phenotypically variable disease can then be confirmed.
Selection and socialization effects of fraternities and sororities on US college student substance use: a multi-cohort national longitudinal study.

AIMS To examine how membership in fraternities and sororities relates to the prevalence and patterns of substance use in a national sample of full-time US college students. DESIGN Nationally representative probability samples of US high school seniors (modal age 18 years) were followed longitudinally across two follow-up waves during college (modal ages 19/20 and 21/22). SETTING Data were collected via self-administered questionnaires from US high school seniors and college students. PARTICIPANTS The longitudinal sample consisted of 10 cohorts (senior years of 1988-97) made up of 5883 full-time undergraduate students, of whom 58% were women and 17% were active members of fraternities or sororities. FINDINGS Active members of fraternities and sororities had higher levels of heavy episodic drinking, annual marijuana use and current cigarette smoking than non-members at all three waves. Although members of fraternities reported higher levels than non-members of annual illicit drug use other than marijuana, no such differences existed between sorority members and non-members. Heavy episodic drinking and annual marijuana use increased significantly with age among members of fraternities or sororities relative to non-members, but there were no such differential changes for current cigarette use or annual illicit drug use other than marijuana. CONCLUSIONS The present study provides strong evidence that higher rates of substance use among US college students who join fraternities and sororities predate their college attendance, and that membership in a fraternity or sorority is associated with considerably greater than average increases in heavy episodic drinking and annual marijuana use during college. These findings have important implications for prevention and intervention efforts aimed toward college students, especially members of fraternities and sororities.
Earnings Thresholds Related to Dividend Cover

An important line of international accounting research is the comparative quality of earnings across various jurisdictions. Several studies use earnings thresholds as a measure of earnings quality (e.g., Bhattacharya et al. 2003; Lang et al. 2003; Barth et al. 2005; Lang et al. 2005; Peasnell et al. 2005). An implicit assumption in these studies is that firms in all countries are managing earnings towards the same objective (Land and Lang 2002). We argue that international research ought to consider the possibility of an earnings threshold relating to dividend cover. Given that firms are reluctant to reduce dividends (DeAngelo and DeAngelo 1990; DeAngelo et al. 1992), the dividend‐cover earnings threshold is economically important. We examine earnings distributions for the dividend‐cover earnings threshold for a sample of 2,264 observations from New Zealand firms over the period 1986 to 2002. We find an asymmetry in the distribution of earnings associated with the dividend‐cover earnings threshold. We als.
Human skin cell stress response to GSM‐900 mobile phone signals

In recent years, possible health hazards due to radiofrequency radiation (RFR) emitted by mobile phones have been investigated. Because several publications have suggested that RFR is stressful, we explored the potential biological effects of Global System for Mobile phone communication at 900 MHz (GSM‐900) exposure on cultures of isolated human skin cells and human reconstructed epidermis (hRE) using human keratinocytes. As cell stress markers, we studied Hsc70, Hsp27 and Hsp70 heat shock protein (HSP) expression and epidermis thickness, as well as cell proliferation and apoptosis. Cells were exposed to GSM‐900 under optimal culture conditions, for 48 h, using a specific absorption rate (SAR) of 2 W·kg−1. This SAR level represents the recommended limit for local exposure to a mobile phone. The various biological parameters were analysed immediately after exposure. Apoptosis was not induced in isolated cells and there was no alteration in hRE thickness or proliferation. No change in HSP expression was observed in isolated keratinocytes. By contrast, a slight but significant increase in Hsp70 expression was observed in hREs after 3 and 5 weeks of culture. Moreover, fibroblasts showed a significant decrease in Hsc70, depending on the culture conditions. These results suggest that adaptive cell behaviour in response to RFR exposure, depending on the cell type and culture conditions, is unlikely to have deleterious effects at the skin level.
Kajian Historis dan Isu-isu Kontemporer untuk Merumuskan Agenda Masa Depan Ilmu Administrasi Publik

Historically, the study of public administration starts with the endeavors to establish the effective and efficient administration. This followed by the notions of equity values in managing public administration that lead to the idea of the new public administration. Recent challenges such as privatization, multiculturalism, democratization, decentralization and various disasters that occur have produced the demands to pay attention the new look of public administration. This article discusses the history and contemporary issues of public admihistration in order to reformulate the scope of public administration study.
Outcomes and prognostic factors of Chinese children with acute lymphoblastic leukemia in Hong Kong: preliminary results.

BACKGROUND The Chinese population is the biggest ethnic group in the world. However, there are few reports on the treatment outcome of childhood acute lymphoblastic leukaemia (ALL) among the Chinese population. PROCEDURE Sixty-five children with ALL were treated with a modified protocol of the Medical Research Council United Kingdom Acute Lymphoblastic Leukaemia protocol X(MRC UKALL X) at the Prince of Wales Hospital, Hong Kong. Most patients were ethnic Chinese. They were divided into groups A and B, depending on whether their presenting leucocyte count being was less or greater than 50 x 10(9)/l, respectively. Group A patients of received induction, early intensification (week 5), cranial irradiation, and maintenance for 3 years. Group B patients received an additional late intensification (week 20). RESULTS The median follow-up duration was 6.8 years(range: 3.4-10.1 years). The event-free and overall survival rates of all patients at 7 years were 66% (confidence interval [CI] 53-76) and 75% (CI 63-84), respectively. The event-free survival rates of groups A and B at 7 years were 67% (CI 52-79) and 60% (CI 32-80), respectively (P= 0.39). The overall survival rates of groups A and B at 7 years were 80% (CI 66-89) and 60% (CI 32-80), respectively (P = 0.07). With this treatment protocol, the factors which adversely affected the outcome were age (<2 years and >10 years) and T-cell subtype. Sex, white blood count at diagnosis, and FAB subtypes were not statistically significant prognostic factors. CONCLUSIONS The treatment outcomes were comparable with those reported from the MRC UKALL X trials.
Many-to-One Matching When Colleagues Matter

This paper studies many-to-one matching market in which each agent's preferences not only depend on the institution that hires her, but also on the group of her colleagues, which are matched to the same institution. With an unrestricted domain of preferences the non-emptiness of the core is not guaranteed. Under certain conditions on agents' preferences, we show that two possible situations in which, at least, one stable allocation exists, emerge. The first condition, called Group Togetherness, reflects real-life situations in which agents are more concerned about an acceptable set of colleagues than about the firm hiring them. The second one, Common Best Colleague, refers to markets in which a workers' ranking is accepted by workers and firms present in such markets.
Genetic modification of mesenchymal stem cells to express a single‐chain antibody against EGFRvIII on the cell surface

Human adult mesenchymal stem cells (hMSCs) are under active investigation as cellular carriers for gene therapy. hMSCs possess natural tropism toward tumours; however, the targeting of hMSCs to specific cell populations within tumours is unexplored. In the case of glioblastoma multiforme (GBM), at least half of the tumours express EGFRvIII on the cell surface, an ideal target for antibody‐mediated gene/drug delivery. In this study, we investigated the feasibility of genetically modifying hMSCs to express a single‐chain antibody (scFv) to EGFRvIII on their surfaces. Nucleofection was used to transfect hMSCs with cDNA encoding scFv EGFRvIII fused with PDGFR or human B7‐1 transmembrane domains. The expression of scFv EGFRvIII on the cell surface was assessed by FACS. A stable population of scFv EGFRvIII‐expressing hMSCs was selected, based on antibiotic resistance, and enriched using FACS. We found that nucleofection allows the efficient expression of scFv EGFRvIII on the cell surface of hMSCs. hMSCs transfected with the construct encoding scFv EGFRvIII as a fusion with PDGFRtm showed scFv EGFRvIII expression in up to 86% of cells. Most importantly, human MSCs expressing scFv against EGFRvIII demonstrated enhanced binding to U87‐EGFRvIII cells in vitro and significantly increased retention in human U87‐EGFRvIII‐expressing tumours in vivo. In summary, we provide the first conclusive evidence of genetic modification of hMSCs with a single‐chain antibody against an antigen expressed on the surface of tumour cells, thereby opening up a new venue for enhanced delivery of gene therapy applications in the context of malignant brain cancer. Copyright © 2009 John Wiley & Sons, Ltd.
Sex influences endothelial function in sleep-disordered breathing.

BACKGROUND The bases for the association between sleep-disordered breathing (SDB) and cardiovascular disease are poorly understood. Endothelial dysfunction, assessed with brachial artery ultrasonography, may predict cardiovascular risk and represent preclinical vascular disease. We determined whether flow-mediated dilation (FMD) and peak blood flow (PBF) increase after cuff occlusion is altered with SDB. METHODS 193 participants (58% women) in a cohort study were studied with overnight polysomnography and subsequent brachial artery ultrasonography. SDB was quantified using the apnea-hypopnea index (AHI) and indexes of overnight desaturation and arousal frequency. Two-dimensional and Doppler-velocity measurements of the brachial artery were obtained at baseline and after 5 minutes of upper-arm cuff occlusion. FMD and PBF were defined as the percentage changes from baseline in brachial artery diameter and flow, respectively. RESULTS In the entire sample, the AHI was inversely associated with both FMD (r = -0.30, P < .001) and PBF (r = -0.20, P < .001). However, sex-stratified univariate analyses showed that these relationships were exclusive to women. Specifically, FMD was significantly lower in women with an AHI > or = 15 than in women with lower AHI scores (P < .005), with no relationship between AHI and FMD in men. Additionally, PBF decreased significantly with increasing AHI (r = -0.29, P = .010) in women alone. Statistical modeling, adjusting for body mass index, age, and other covariates, similarly showed that SDB severity significantly influenced FMD and PBF, with significant interactions between sex and AHI, reinforcing that the associations between SDB severity and endothelial function were stronger in women than in men. CONCLUSIONS Moderate levels of SBD are associated with impaired conduit and resistance endothelial function in women. Women with SDB may be more vulnerable to early SDB-related cardiovascular disease than are men.
A Comparison of Several Greatest Common Divisor (GCD) Algorithms

paper about Greater Common Divisor GCD, the paper shows that there is a lot of algorithms, some of these algorithm is good in timing and make low number of iteration, the other make a lot of iteration with a lot of time! But as we see in the analysis of the algorithms that some of the algorithms is faster than the others in small numbers (like Brute force is faster than Bishop Algorithm in the small numbers, but in the large numbers the Bishop Algorithm is too fast with comparison with the brute force) so the researchers recommend to develop the Bishop algorithm the make it more efficient in computing the GCD for small numbers. In the other hand the Dijkstra algorithm is too close in timing and number of iteration with the Bishop algorithm. But as we see in the analysis the best algorithm to use in computing the GCD in all type of integers is the Extended Euclidean algorithm which makes few loops with small or large numbers.
The Impact of IFRS on Accounting Quality in a Regulated Market

As more countries consider the adoption of International Financial Reporting Standards (IFRS) that are based on practices prevalent in the English-speaking countries with free markets, it’s increasingly important to understand the impact of IFRS on countries of different institutional, economic, and political environments. This article reports a study that examines the impact of IFRS on accounting quality in a regulated market, China, where new substantially IFRS-convergent accounting standards became mandatory for listed firms in 2007. Accounting quality is examined for the period 2005 to 2008 with only firms mandated to follow the new standards. The empirical results generally indicate that accounting quality improved with decreased earnings management and increased value relevance of accounting measures in China since 2007. Firms audited by the Big Four are expected to have higher quality before the standard change evidenced quality improvement to a smaller extent. Further analysis shows that such changes are less likely to result from changes in economic conditions but from the changes of the standards. Through the analysis of China’s adoption of the new substantially IFRS-convergent standards, the study provides direct evidence on the question of whether IFRS can be relevant to markets that are still disciplined mainly by regulators rather than by market mechanisms.
Organizing employees in Central Eastern Europe: The approach of Solidarność

Despite severe membership losses after the transformation of 1989, trade unions in Central Eastern Europe were slow to develop methods to recruit new members. This article examines how Solidarność in Poland has adopted American organizing approaches, and analyses how an emerging group of young trade union organizers and activists changed the self-understanding of the union. The article ends with a comparative discussion of the conditions which may promote the development of organizing activities in Central Eastern Europe.
Over-Investment in Team Sports Leagues: A Contest Theory Model

This paper applies contest theory to provide an integrated framework of a team sports league and analyses the competitive interaction between clubs. We show that dissipation of the league revenue arises from `overinvestment' in playing talent as a direct consequence of the ruinous competitive interaction between clubs. This overinvestment problem increases if the discriminatory power of the contest function increases, revenue-sharing decreases, and the size of an additional exogenous prize increases. We further show that clubs invest more when they play in an open compared to a closed league. Moreover, the overinvestment problem within open leagues increases with the revenue differential between leagues.
Examining auditing fees change from free cash flow viewpoint

This research mainly aimed at examining the relationship between free cash flow and auditing fees. It is required to mention that the mangers of free cash flow do not invest the commercial units in projects with positive NPV based on the theory of contradictory interests of managers and owners. In this research, the companies were divided into two lower and upper classes and model of auditing fees and artificial variable of free cash flow (FCF) and debt ratio of divided interest was used. In order to collect the required data and test the hypotheses, information stipulated in financial statements and notes of 50 companies and market information, Rahavard Novin software, Tadbir Pardaz softer, Sahra softer, stock organization library and stock sites such as www.rdis. ir and www.irbourse. com were used. Accessible extra cash amounts for investment is effective and agency problems of free cash flow damage the value as a result of probable increase in investment. Also, the contradiction of the interests between shareholders and managers may be intensified in companies with high free cash flow and low growth view. Obligations may result in increasing auditors’ attempts, auditing risk and effort, auditing fees, and applying them may raise some questions about management credit. This research provided a good chance for examining the effect of some charges of free cash flow agency regarding auditing wage. Meanwhile, it took into consideration whether other control mechanisms such as debt divided interest have any effect on auditing fees and auditors or not. Key words: Auditing fees, free cash flow, agency problems.
Governance of Money Laundering: An Application of the Principal-agent Model

In this model we evaluate the strategy of principal (international financial regime) and affectivity of the network of money transaction to minimize transaction of money through money laundering by making laws and procedure and get these implemented by agents. With the application of present value method of cost and returns to agents and clients payoff matrix is developed. The present strategy of principal seems suboptimal to involve informal agents and clients in anti- money laundering measures and it needs revision to involve them through incentives.