Miracle-dz/UniFAR-FTUs huggingface dataset:
Voluntary employer changes and salary attainment of managers

The nature of the relationship between a manager's voluntary employer changing and salary attainment remains unclear. A possible, but relatively unexplored, reason for past inconsistency of findings may be that the effect of changing employer has not been examined in terms of the frequency of changes. Therefore, this study sought to verify the relationship between frequency of voluntary employer changes and salary attainment of middle managers. The hypothesis that was tested predicted that the relationship would be of inverted-U shape. Data from a survey of MBA degree holders in Taiwan supported the hypothesis, such that salary attainment was highest among managers with a moderate number of employer changes and lower among managers with low or high inter-firm moves. This revises the notion of the boundaryless career by suggesting that the over-utilization of voluntary employer changes may evoke obstacles to salary attainment.
The International Accounting Standards Board and Evidence-Informed Standard-Setting

Abstract This commentary describes some of the steps that the International Accounting Standards Board (IASB) is taking to develop its research programme and draw on the work and people in the broader research community. I think it is important that we move even further away from decision-making based on assertions to more evidence-informed standard-setting. However, such a move has risks, including potentially giving IASB members an unjustified sense that they have ‘proof’ that they are making the right decisions. The IASB is aware of those risks and the limitations in using the extant literature in standard-setting. The IASB is developing ways to reduce these risks and overcome these limitations. However, real progress also needs the accounting research community to make some changes, and they need to want to change.
GRACE TECHNICAL REPORTS Security Requirements Analysis and Validation with Misuse Cases and Institutional Modelling

The need for early consideration of security during system design and development cannot be overemphasized, since this allows security features to be properly integrated into the system rather than added as patches later on. A necessary pre-requisite is the elicitation and analysis of the security requirements prior to system design. Existing methods for the security requirements phase, such as attack trees and misuse case analysis, use manual means for analysis, with which it is difficult to validate and analyse system properties exhaustively. We present a computational solution to this problem using an institutional (also called normative) specification to capture the requirements in the InstAL action language, which in turn is implemented in answer set programming (a kind of logic programming language). The result of solving the answer set program with respect to a set of events is a set of traces that capture the evolution of the model over time (as defined by the occurrence of events). Verification and validation is achieved by querying the traces for specific system properties. Using a simple scenario, we show how any state of the system can be verified with respect to the events that brought about that state. We also demonstrate how the same traces enable: (i) identification of possible times and causes of security breaches and (ii) establishment of possible consequences of security violations.
Development and Psychometric Validation of the Mental, Physical, and Spiritual Well-Being Scale

Due to the growing interest in holistic health and well-being, the Mental, Physical, and Spiritual Well-being Scale was developed. This well-being scale has 30 items and incorporates mental, physical, and spiritual subscales. An initial set of items was developed and 186 university students responded to these. An exploratory factor analysis was conducted using principal components analysis with varimax rotation (N = 100) to reduce the number of items in the scale. Three factors were extracted based on the eigenvalues, loading coefficients exceeding 0.3, and the scree test. Ten items from each of the three factors were selected, reducing the number of items from 66 to 30. Another factor analysis, performed on 129 employees of the Commonwealth Scientific and Industrial Research Organisation and 229 students from Monash University, indicated three factors were representative of the mental, physical, and spiritual subscales. Test-retest reliabilities over 1 mo. ranged from 0.87 to 0.97 for the three subscales whilst internal consistency ranged from 0.75 to 0.85. Concurrent validity was examined using the General Health Questionnaire and the Spiritual Well-being Scale. The discriminant validity of the MPS was also explored using three activity groups nominated as highly physical (weight training) or highly mental (chess) or highly spiritual (prayer). Out of a total of 88 cases, 77.3% of these were correctly classified into their actual activity group based on their scores. Sample sizes were moderate and testing was of limited samples. More psychometric work is needed but preliminary findings indicate an accurate and reliable test.
Phosphatidylinositol 3′-Kinase Blocks CD95 Aggregation and Caspase-8 Cleavage at the Death-Inducing Signaling Complex by Modulating Lateral Diffusion of CD951

Activation of phosphatidylinositol 3′-kinase (PI 3′-K) after ligation of CD3 protects Th2 cells from CD95-mediated apoptosis. Here we show that protection is achieved by inhibition of the formation of CD95 aggregates and consequent activation of caspase-8. Inhibition of aggregate formation is mediated by changes in the actin cytoskeleton, which in turn inhibit lateral diffusion of CD95, reducing its diffusion coefficient, D, 10-fold. After cytochalasin D treatment of stimulated cells, the lateral diffusion of CD95 increases to the value measured on unstimulated cells, and CD95 molecules aggregate to process caspase-8 and mediate apoptosis. Regulation of functional receptor formation by modulating lateral diffusion is a novel mechanism for controlling receptor activity.
Audit and Non-Audit Fees and Capital Market Perceptions of Auditor Independence

This study provides evidence on whether auditor independence-in-appearance, proxied by earnings response coefficients, is related to the non-audit fee ratio (non-audit to total fees from a client) or client importance (total fees from a client as a percentage of the total revenues of the audit firm). The results from large samples over the period 2001-2006 show, contrary to popular belief and the findings of some prior studies, that there is no evidence of a relation between perceived auditor independence and the non-audit fee ratio. However, perceived auditor independence is negatively associated with client importance, consistent with the economic theory of auditing. Our paper adds to the literature by examining the relative importance of non-audit fee ratios and client importance as determinants of independence-in-appearance.
Malignant Pleural Mesothelioma

With great interest we have read the article on malignant pleural mesothelioma by BOUTIN et al. [1]. It was an excellent overview of many aspects of this disease. However we would like to comment on the following issues. Although the staging procedure as advised by the International Mesothelioma Interest Group appears to be a step forward, we feel that it remains difficult to stage patients properly and select them for aggressive surgical approaches. Despite the use of computed tomography, magnetic resonance imaging and mediastinoscopy, a significant number of patients cannot be staged properly. Growth of the tumour in mediastinal structures as well as in tissue surrounding the diaphragmal sinus is often first recognized during surgery. Mediastinal lymph node involvement is generally thought to be an uncommon and late manifestation in the course of the disease. During the last 3 yrs, we have performed mediastinoscopies on all patients considered candidates for surgical-based combination therapies. About one-third of the patients appeared to have mediastinal lymph node metastases. These findings suggest that lymph node metastasis is not occuring as late as is generally thought in this disease. In our opinion, surgical biopsies of mediastinal lymph nodes are an essential part of the staging procedure, especially when surgical therapy is considered. In an attempt to improve the disappointing results of single modality treatments, several centres have initiated combination therapies. In general, these combinations are based on surgery and the primary goal is to improve local control. One of these combinations, not mentioned by the authors, is surgery and photodynamic therapy (PDT) [2±5]. PDT could well offer a valuable adjunct to surgery alone and might result in prolonged local tumour control. Currently several phase I and II studies are ongoing in the Netherlands and the USA.
Stability Selection for Structured Variable Selection

In variable or graph selection problems, finding a right-sized model or controlling the number of false positives is notoriously difficult. Recently, a meta-algorithm called Stability Selection was proposed that can provide reliable finite-sample control of the number of false positives. Its benefits were demonstrated when used in conjunction with the lasso and orthogonal matching pursuit algorithms. In this paper, we investigate the applicability of stability selection to structured selection algorithms: the group lasso and the structured input-output lasso. We find that using stability selection often increases the power of both algorithms, but that the presence of complex structure reduces the reliability of error control under stability selection. We give strategies for setting tuning parameters to obtain a good model size under stability selection, and highlight its strengths and weaknesses compared to competing methods screen and clean and cross-validation. We give guidelines about when to use which error control method.
Fast and Slow Cyclic Nucleotide-dissociation Sites in cAMP-dependent Protein Kinase Are Transposed in Type Iβ cGMP-dependent Protein Kinase*

Both cyclic GMP-dependent protein kinase (cGK) and cyclic AMP-dependent protein kinase (cAK) contain two distinct cyclic nucleotide-binding sites referred to as fast and slow sites based on cyclic nucleotide dissociation behavior. In cAK, the fast site lies amino-terminal to the slow site, and sequence homologies between cAK and cGK have suggested similar positioning for the sites in cGK. Recombinant human type Iβ cGK (wild type (WT) cGK) was overexpressed, and the properties of purified WT cGK and native type Iβ cGK were similar. cGK was mutated singly at Thr-193 (T193A, T193V, and T193S) and Thr-317 (T317A, T317V, and T317S), which have been predicted to provide cGMP specificity in the cGMP-binding sites of cGK; a double mutant (T193A/T317A) was produced also. Compared with WT cGK, half-maximal activation (Ka) of mutant cGKs by cGMP was increased 2- (T317A), 27- (T193A), or 63-fold (T193A/T317A), but the Ka for cAMP of these mutants was essentially unchanged. The T193A and T193V mutants had a large increase in the rate of the slow component of [3H]cGMP dissociation, but in the T317A and T317V mutants, there was no change in the slow component. The T193S and T317S mutants had only minor effects on [3H]cGMP dissociation, thus establishing the importance of the hydroxyl group of Thr-193 and −317 for cGMP binding to cGK. Thus, in type Iβ cGK, the slow cGMP-binding site is identified as the amino-terminal site in contrast to the order assigned to the fast and slow cAMP-binding sites of cAK.
Essays on Repated Moral Hazard

In Chapter 1, I study an infinitely repeated moral hazard problem in which the principal privately observes and publicly reports the agent's output, as in Fuchs (2007). The role of the agent's private strategies, which depend on the history of his private efforts, is examined in providing incentives for the principal to be truthful. I show that in order for his effort history to work as an incentive device, the agent has to use a mixed strategy, since otherwise his efforts are predictable by the principal and thus, in effect, public information. However, hiding the agent's efforts from the principal incurs a non-negligible efficiency loss, which may, or may not be justified by the efficiency gain from the use of the agent's private strategies. Moreover, the agent's optimal strategy is shown to be consistent with empirical studies on how employees respond to subjective performance evaluations.In Chapter 2, we studies an equilibrium model of the labor market with moral hazard in which jobs are dynamic contracts, job separations are terminations of optimal dynamic contracts, and terminations are used as an incentive device. Transitions from unemployment to new jobs are modeled as a process of matching and bargaining. Non-employed workers make consumption and saving decisions as in a typical growth model, but they must also decide whether or not to participate in the labor market. The equilibrium of the model is characterized. We then calibrate the model to the U.S. labor market to study quantitatively worker turnover, compensation dynamics and distribution. We show that the model can generate equilibrium wage dispersions similar to that in the data. Hornstein, Krusell and Violante (2006) argue that standard search matching models can generate only a very small differential between the average wage and the lowest wage paid in the labor market.
Corporate Disclosures by Family Firms

Compared to non-family firms, family firms face less severe agency problems due to the separation of ownership and management, but more severe agency problems that arise between controlling and non-controlling shareholders. These characteristics of family firms affect their corporate disclosure practices. For S&P 500 firms, we show that family firms report better quality earnings, are more likely to warn for a given magnitude of bad news, but make fewer disclosures about their corporate governance practices. Consistent with family firms making better financial disclosures, we find that family firms have larger analyst following, more informative analysts' forecasts, and smaller bid-ask spreads.
Simple Method For Stationary Organotypic Slice Culture of Hypothalamic Suprachiasmatic Nucleus

Early postnatal brain tissue can be cultured in viable and healthy condition for several weeks with development and preservation of the basic cellular and connective organization as socalled organotypic brain slice cultures. The present study describes a simple method for stationary long-term organotypic culture for the hypothalamic suprachiasmatic nucleus (SCN). Hypothalamic brain slices from 1-12 day old mice were maintained in culture at the interface between air and culture medium. These slices were supported by Millicell filters without need for any strategies to promote adherence and incubated in Petri dishes. This model of organotypic slice culture was characterized by the simplicity of handling, high yields of viable and thin slices which remain 1-3 cell layers thick. It can be used to make organotypic slices from a range of ages, other parts of the brain and other rodent species.
Integrating corporate social responsibility, health improvement, and community support in development programmes: a case for enhancing the application of health impact assessment in programme implementation in the Niger Delta region

Transnational corporations (TNCs) invest enormous resources in their corporate social responsibility (CSR) programmes in the Niger Delta region of Nigeria. However, the effectiveness and mode of execution of these CSR activities have been subjects of continuing debate. This research was therefore carried out to elicit the perspectives of members of four local communities about the impact of the CSR interventions in the areas of health improvement and participation by members of the communities in the Niger Delta. Semi-structured questionnaires were self-completed by 182 members of the local communities in the Niger Delta; the respondents gave detailed feedback about community feelings for TNCs and their CSR efforts. The findings showed that the people generally have negative views towards the CSR practices of the TNCs. The result of a two-paired t-test showed this to be true for both men and women (P = .888, CI 95). While 69.8% of the respondents felt that the TNCs did not bring any development to their community, 87.9% had high fear of getting a disease due to the community they live in; interestingly, 90.1% wanted to be involved in decisions concerning their communities. This research therefore proposes the increased use of health impact assessment as an approach to integrate health considerations and community participation into the evaluation and implementation of development programmes in the Niger Delta. Such an approach has the potential to make CSR initiatives more effective, transparent, and minimise the tensions between communities and TNCs.
The Impact of a Heterogeneous Accrual-Generating Process on Empirical Accrual Models

The cross-sectional approach that is typically used to estimate accrual models implicitly assumes that firms within the same industry have a homogeneous accrual-generating process (AGP). In this article, the authors examine this implicit assumption along three dimensions. First, they argue that the relationship between working-capital accruals and changes in sales is more complex than portrayed by existing empirical accrual models. In addition to sales changes, accruals are also affected by accrual determinants such as firms’ inventory and credit policies. Second, the authors provide evidence that the assumption of a uniform AGP is violated in industries whose firms’ accrual determinants are highly dispersed. Third, they document some implications of violating the assumption of a uniform AGP. Firms in industries with high variations in accrual determinants are likely to have large absolute abnormal accruals. The authors show that the previously documented increase in the absolute level of abnormal accruals over time could be attributed, in part, to the increased heterogeneity in industries with respect to their AGPs.
Measuring change project management in manufacturing

In this paper, a preliminary framework for the assessment of change management is developed, based on recent research and case interviews at three consulting companies. The framework distinguishes between efficiency and effectiveness measurements on change management, and evaluates the management methods and outcomes of the change projects separately. The framework is applied to analyze and compare the change projects in three Finnish manufacturing companies. The results indicate that the preliminary framework can explain the difference between successful and less successful change management in manufacturing processes. By applying the measurement framework in practice, organizations can continuously improve their change management capabilities. More empirical research is needed to test the framework further.
Assessing the impacts of local and imported produce on the public and the environment.

European environmental groups have been calling to switch from imported agricultural produce to locally grown produce, citing positive social and economic impacts as well as environmental ones; and especially the benefit of reducing the environmental pollution and greenhouse gas emissions caused by long-distance food transportation. In Israel, in contrast, there have been calls to increase agricultural imports in order to reduce the pressure on Israel's scarce water resources. To examine these contradicting claims, we compared the impacts of imported and locally grown agricultural produce for Israel's main imported crops, including the impacts of production, transportation, and water treatment. The analysis included the social impact of the agricultural scenery, the economic impact of the growers' profits and the environmental impacts on human health, including climate change. We concluded that for all the crops examined, except for potatoes, sustainable development is best served by local production rather than imports.
Global Health and Global Health Ethics: Global health ethics: the rationale for mutual caring

Despite spectacular twentieth century scientific and technological progress, the world is more inequitable than it was fifty years ago. This is evident both in terms of access to health care for individuals, and in relation to the health of whole populations. Disparities in wealth and health within and between nations are widening inexorably and the rapidly expanding global economy has failed to reduce poverty among those with little if any access to health care. In this context the Universal Declaration of Human Rights remains an unrealized aspiration for the majority of the world's people. Given these realities, no single discipline, or body of knowledge is likely to make much difference. For example, approaches based only on neo–liberal economics, as exemplified by the structural adjustment programmes of the World Bank, have not been successful in promoting health equity. The authors believe that an interdisciplinary approach is required, and that bioethics, an interdisciplinary field, can make a contribution towards improving health globally. To do this, the scope of bioethics should be expanded towards a results–oriented global health ethics, based upon widely shared and foundational values that could be carried forward through five transformational approaches.
Journal visibility, self-citation, and reference limits: influences on Impact Factor and author performance review

Bibliometrics, including the Journal Impact Factor (JIF), assist decision-making in pub- lishing and academic reviews. Some 'cutting edge' papers are not published in 'high ranking' jour- nals because they were either too controversial, 'blocked' during the review process, rejected due to the random factor introduced by numerous competing good submissions, or editor bias. Such papers, when published in other journals, may still become well known and accepted. Examples of this may be found within conference proceedings, journals with moderate JIF and Citations per Publication (CPP), and PhD dissertations. Journals such as Science and Nature may be overrated. A paper pub- lished there may or may not be better than one published in journals with a more restricted distribu- tion and coverage. Excellent papers occur in both types of journals. Low acceptance rates (10%) introduce a random component into the review process along with potential editor bias during pre- liminary review. The overflow moves to more standard journals. CPP is often used to assess a researcher's impact on his/her field and as an impact indicator for a specific article. The belief that bibliometrics are manipulated by an author to increase the CPP through self-citation is probably per- ceptual. Self-citation is necessary to inform the reader about the author's prior work and provide background information. Low self-citation rates can lead a reviewer to believe the author's back- ground is inadequate, while high rates might indicate that he/she is ignoring the work of colleagues. A balance is recommended. Limits on references can act similarly, limiting background information for the reader and denying justifiable citations to other authors conducting important relevant research. Bibliometrics can serve certain purposes well, but are not perfect. Low bibliometric indica- tors do not necessarily reflect poorly on a researcher or the relevant journal.
Finished Genome Sequence of the Unicellular Cyanobacterium Synechocystis sp. Strain PCC 6714

ABSTRACT Synechocystis sp. strain PCC 6714 is a unicellular cyanobacterium closely related to the popular model organism Synechocystis sp. strain PCC 6803. A combination of PacBio SMRT and Illumina GAIIx data results in a highly accurate finished genome sequence that provides a reliable resource for further comparative analyses.