Miracle-dz/UniFAR-FTUs huggingface dataset:
Disclosure of Goodwill Impairment under AASB 136 from 2005–2010

An accounting standard for goodwill, AASB 136 Impairment of Assets was implemented in Australia in 2005. However, several issues of compliance with the Standard were noted in the initial adoption periods. This study examines goodwill reporting practices in Australia over the five-year period from 2005 to 2010. It explores the extent to which Australian listed entities complied with mandatory requirements in relation to impairment testing. Using a sample of 287 Australian listed firms, we found that compliance with the Standard's goodwill allocation requirements generally improved; however, there was still non-compliance for all reporting periods. Also, there was a tendency for firms to define the same or smaller numbers of cash-generating units (CGUs) than reporting segments. This suggests the existence of CGU aggregation, which may have the capacity to influence the incidence of goodwill impairment, and thereby the financial position of an entity. Coupled with non-compliance and a lack of audit attention, compliance issues surrounding goodwill impairment testing under AASB 136 still remain of concern to regulators. The findings are useful to academics, regulators and policymakers because they signal the (lack of) compliance with AASB 136.
Competitive Inhibition of Renal Tubular Secretion of Gemifloxacin by Probenecid

ABSTRACT Probenecid interacts with transport processes of drugs at several sites in the body. For most quinolones, renal clearance is reduced by concomitant administration of probenecid. The interaction between gemifloxacin and probenecid has not yet been studied. We studied the extent, time course, site(s), and mechanism of this interaction. Seventeen healthy volunteers participated in a randomized, two-way crossover study. Subjects received 320 mg gemifloxacin as an oral tablet without and with 4.5 g probenecid divided in eight oral doses. Drug concentrations in plasma and urine were analyzed by liquid chromatography-tandem mass spectrometry. WinNonlin was used for noncompartmental analysis, compartmental modeling, and statistics, and NONMEM was used for visual predictive checks. Concomitant administration of probenecid increased plasma gemifloxacin concentrations and amounts excreted in urine compared to baseline amounts. Data are average estimates (percent coefficients of variation). Modeling showed a competitive inhibition of the renal tubular secretion of gemifloxacin by probenecid as the most likely mechanism of the interaction. The estimated Km and Vmax for the saturable part of renal elimination were 9.16 mg/liter (20%) and 113 mg/h (21%), respectively. Based on the molar ratio, the affinity for the renal transporter was 10-fold higher for gemifloxacin than for probenecid. Since probenecid reached an ∼200-times-higher area under the molar concentration-time curve from 0 to 24 h than gemifloxacin, probenecid inhibited the active tubular secretion of gemifloxacin. Probenecid also reduced the nonrenal clearance of gemifloxacin from 25.2 (26%) to 21.0 (23%) liters/h. Probenecid inhibited the renal tubular secretion of gemifloxacin, most likely by a competitive mechanism, and slightly decreased nonrenal clearance of gemifloxacin.
Novel handwritten signature verification system based on shadow sensing

A novel shadow sensing based handwritten signature authentication system has been reported. TWo key points were addressed while developing the system: 1) simplicity and afford-ability in hardware design and 2) intelligent software routine to complement the hardware simplicity. To address affordability, ambient light and a 2D 4×4 photo-diode array is utilized as a sensing platform. Subject is only required to write a specific word (serving as a signature) in front of the photo-diode panel by waving his/her finger in the air. The shadow casted by the waving finger is used to derive features which lead to classification a particular subject within a closed group. Our work shows very encouraging result when tried on a set of 10 subjects. This system can be used as a soft biometric for authentication.
E‐recruitment service providers review

Purpose – Aims to review e‐recruiters' web site platform features and tools that are designed to facilitate job seekers' job applications. Also intends to elucidate the financial performance of two international and two Malaysian e‐recruiters.Design/methodology/approach – Discusses and compares three international (Monster.com, CareerBuilder.com, and HotJobs.com) and three Malaysian (JobStreet.com, JobLinkAsia.com, and JobDB.com) e‐recruiters' backgrounds and initiatives. Presents the e‐recruiters' and online platforms, their current practices and overall strategies and financial performances.Findings – Observes that the e‐recruiters' revenues are growing rapidly while profits are still elusive.Originality/value – Presents an overview of e‐recruitment service providers, both international and malaysian.
Changes in non‐specific nasal reactivity and eosinophil influx and activation after allergen challenge

It has been suggested that the eosinophilic granulocyte plays a crucial role in the genesis of increased reactivity of the airways. In order to characterize changes in non‐specific reactivity in the upper airways following a nasal allergen challenge further 16 subjects with strictly seasonal allergic rhinitis were studied. They were challenged with allergen outside the relevant pollen season and monitored at intervals for a period of 24 hr for nasal symptoms, changes in nasal reactivity, eosinophil influx and activation, and markers of inflammation. The same challenge sequence without an initial allergen challenge was used as a control. A symptom score technique was used to record nasal symptoms and methacholine challenges were used to monitor changes in non‐specific reactivity. A nasal lavage was made prior to each methacholine challenge to monitor the influx of cells, specifically eosinophils, and to determine changes in the levels of eosinophil cationic protein (ECP) and TAME‐esterase activity. Cells from the mucosal surface were also collected with a Rhinobrush® prior to the allergen challenge as well as at the 24‐hr follow up. The allergen challenge induced a five‐fold increase in non‐specific nasal reactivity, as measured by the methacholine challenges, at the 2‐hr follow up from 0·051 ml ± 0·012 (mean ± s.e.m.) to 0·255 ± 0·062 (P < 0·01) and a significant increase was also noted at all observation points, whereas no increases could be observed in the control setting. With a similar timing the allergen challenge also induced an increase in the proportion of eosinophils on the mucosal surface from an initial 0·8 ± 0·4% to 6·2 ± 2·1% of the cells as early as 2 hrs later (P < 0·05). A significant correlation was foundbetween the levels ofECP and eosinophils in the lavage fluid (r= 0·64, P < 0·001) and between the levels of ECP and TAME esterase (r= 0·43, P < 0·01). No correlations were, however, disclosed between the increases in non‐specific nasal reactivity and the number of eosinophils (regardless of the cell‐harvesting technique) or ECP levels at any of the observed time points. It is therefore suggested that the allergen‐induced change in non‐specific nasal reactivity is a complex phenomenon rather than just the recruitment and activation of eosinophilic granulocytes in the nasal cavity.
The Programmatic Development of CDU and CSU since Reunification: Incentives and Constraints for Changing Policy Positions in the German Multi-Level System

Like all political parties in modern democracies, the major German parties face challenges caused by changes both in the social structure of the electorate and in value orientations. Generally speaking, parties have to adopt policy positions that take into account changes in the preferences and structure of the electorate in order to maximise their share of votes. This article focuses on the programmatic development of the German Christian Democrats since reunification and discusses the incentives and constraints faced by the CDU and CSU to change their policy positions over time. By discussing patterns of social change, voting behaviour and (intra-)party competition in the German multi-level system, we derive several hypotheses about the programmatic development of the CDU and CSU since 1990. We evaluate these expectations on the basis of a dataset that covers information on the policy positions of all the major German parties – the CDU/CSU, SPD, FDP, the Greens and the PDS/‘Linke’ – on the federal and state level in the time period from 1990 to 2011. The results show that there is no distinct trend in the programmatic development of the Christian Democrats. However, we do find evidence to suggest that the German Christian Democrats take the ‘setting’ of an election into account; that is, they adopt policy positions according to the social structural profile of the electorate when the CDU or the CSU compete for votes in elections for the Länder parliaments.
The economic burden of metastatic and prostate specific antigen progression in patients with prostate cancer: findings from a retrospective analysis of health plan data.

PURPOSE We evaluated the economic burden of metastatic and prostate specific antigen (PSA) progression in patients with prostate cancer (CaP) using a cancer registry linked administrative database. MATERIALS AND METHODS A retrospective cohort evaluation of 2056 patients with CaP was done at Henry Ford Health System from 1995 to 2000. Records were examined for metastatic progression via International Classification of Disease-9-CM codes for metastasis and for PSA progression using accepted definitions based on initial therapy type. Health care resource charges 6 months and 1 year before and after progression were compared using pairwise t tests. A generalized linear model determined the effect of progression on charges and compared initial care, continuing care and terminal care charges in the progressed and nonprogressed groups, while controlling for baseline covariates (stage and age). RESULTS Patients with CaP had a mean age of 68 years, were mostly white (52%), had localized (88%) and moderately differentiated (66%) tumors, and a median baseline PSA of 7.0 ng/ml. Of patients 8.9% had metastatic progression at a mean followup of 3.6 years, while 16.1% had PSA progression at 4.5 years. After controlling for baseline covariates metastatic progression resulted in significant increases in charges (US dollars 92523 vs US dollars 58036, p < 0.0001). PSA progressed patients incurred significantly higher charges than nonprogressed patients (US dollars 69321 vs US dollars 58351, p = 0.0039), controlling for followup time, baseline stage, grade and treatment. CONCLUSIONS In CaP cases metastatic and PSA progression pose a significant economic burden irrespective of baseline stage, grade and treatment. Treatments that slows or prevents meta-static and PSA progression could offset this cost.
Crystal Structure of Archaeal Chromatin Protein Alba2-Double-stranded DNA Complex from Aeropyrum pernix K1*

Background: Alba is a dimeric, highly basic archaeal chromatin protein. Results: The crystal structure of the Alba2-dsDNA complex was determined. Conclusion: Upon dsDNA binding, Alba undergoes a significant conformational change that is required for oligomerization. Significance: This study provides the first structural insights into how the Alba dimer binds and packs the dsDNA. All thermophilic and hyperthermophilic archaea encode homologs of dimeric Alba (Sac10b) proteins that bind cooperatively at high density to DNA. Here, we report the 2.0 Å resolution crystal structure of an Alba2 (Ape10b2)-dsDNA complex from Aeropyrum pernix K1. A rectangular tube-like structure encompassing duplex DNA reveals the positively charged residues in the monomer-monomer interface of each dimer packing on either side of the bound dsDNA in successive minor grooves. The extended hairpin loop connecting strands β3 and β4 undergoes significant conformational changes upon DNA binding to accommodate the other Alba2 dimer during oligomerization. Mutational analysis of key interacting residues confirmed the specificity of Alba2-dsDNA interactions.
Assessing College Students' Satisfaction with University Foodservice

This study aimed to provide the basic data and analysis to improve university foodservice satisfaction by comparing demographic characteristics in Seoul, Korea. The first survey (n = 600) found three factors: “food” (α = 0.92), “sanitation” (α = 0.80), and “service and amenity” (α = 0.63),” which were identified by exploratory factor analysis and Cronbach's coefficient analysis. The college students' foodservice satisfaction model, including the three dimensions, were also supported by structural equation modeling from the second survey (n = 180). These results showed that the students were satisfied with the university foodservice offered at the cafeteria and were eager for the improvement of the quality of food factor.
Arabidopsis Proteins Containing Similarity to the Universal Stress Protein Domain of Bacteria1

We have collected a set of 44 Arabidopsis proteins with similarity to the USPA (universal stress protein A ofEscherichia coli) domain of bacteria. The USPA domain is found either in small proteins, or it makes up the N-terminal portion of a larger protein, usually a protein kinase. Phylogenetic tree analysis based upon a multiple sequence alignment of the USPA domains shows that these domains of protein kinases 1.3. 1 and 1.3. 2 form distinct groups, as do the protein kinases 1.4. 1. This indicates that their USPA domain structures have diverged appreciably and suggests that they may subserve distinct cellular functions. Two USPA fold classes have been proposed: one based on Methanococcus jannaschii MJ0577 (1MJH) that binds ATP, and the other based on the Haemophilus influenzae universal stress protein (1JMV), highly similar to E. coli UspA, which does not bind ATP. A set of common residues involved in ATP binding in 1MJH and conserved in similar bacterial sequences is also found in a distinct cluster of Arabidopsis sequences. Threading analysis, which examines aspects of secondary and tertiary structure, confirms this Arabidopsis sequence cluster as highly similar to 1MJH. This structural approach can distinguish between the characteristic fold differences of 1MJH-like and 1JMV-like bacterial proteins and was used to assign the complete set of candidate Arabidopsis proteins to one of these fold classes. It is clear that all the plant sequences have arisen from a 1MJH-like ancestor.
E-HR and international HRM: a critical perspective on the discursive framing of e-HR

In the current global economic climate, international HRM is facing unprecedented pressure to become more innovative, effective and efficient. New discourses are emerging around the application of information technology, with ‘e-HR’ (electronic-enablement of Human Resources), self-service portals and promises of improved services couched as various HR ‘value propositions’. This study explores these issues through our engagement with the emergent stream of ‘critical’ HRM, the broader study of organizational discourse and ethical management theories. We have found that while there is growing research into the take-up of e-HR applications, there is a dearth of investigation into the impact of e-HR on the people involved; in particular, the (re)structuring of social relations between HR functions and line managers in the move away from face-to-face HR support services, to more technology-mediated ‘self-service’ relationships. We undertake a close reading of personal narratives from a multinational organization, deploying a critical discourse lens to examine different dimensions of e-HR and raise questions about the strong technocratic framing of the international language of people management, shaping line manager enactment of e-HR duties. We argue for a more reflexive stance in the conceptualization e-HR, and conclude with a discussion about the theoretical and practical implications of our study, limitations and suggestions for future research.
Teaching Business Process Modelling: Experiences and Recommendations

A curriculum for a university-level course called Business Process Modeling is presented in order to provide guidance for the increasing number of institutions who are currently developing such contents. The course caters to undergraduate and post graduate students. Its content is drawn from recent research, industry practice, and established teaching material, and teaches ways of specifying business processes for the analysis and design of process-aware information systems. The teaching approach is a blend of lectures and classroom exercises with innovative case studies, as well as reviews of research material. Students are asked to conceptualize, analyze, and articulate real life process scenarios. Tutorials and cheat sheets assist with the learning experience. Course evaluations from 40 students suggest the adequacy of the teaching approach. Specifically, evaluations show a high degree of satisfaction with course relevance, content presentation, and teaching approach.
INVESTMENT AND TECHNICAL PROGRESS

Models in which the growth rate is exogenous provide no role for government in determining growth. In our model, growth is associated with investment, through externalities from "learning by watching," rather than with the level of the capital stock. Presumption of a technical progress function with first increasing and then decreasing returns leads to multiple steady-state growth equilibria. There is also an explicit role of government policy in setting tax rates on output. It follows that two economies with identical structures and stochastic tax policies may exhibit very different growth paths over sustained periods, although the stationary distribution of growth rates is the same. Given the desirability in principle of subsidizing investment, various practical methods are considered. Copyright 1992 by Oxford University Press.
Optimizing Optical Output Power of Single-Mode VCSELs Using Multiple Oxide Layers

The influence of using multiple oxide layers with different positions and aperture sizes on vertical-cavity surface-emitting laser (VCSEL) performance is analyzed to show their effects on the optical output power, single-mode operation, and threshold current. The number of oxide layers, their positions, and aperture sizes are optimized to emit the maximum optical output power and transversally single-mode operation. A comprehensive 3-D optical-electrical thermal-gain self-consistent VCSEL model is used to simulate the continuous-wave operation of the multilayer oxide VCSELs. A comparison between optimized VCSELs possessing for different numbers of oxide layers is proposed. The results show that by using multilayer oxides, high-power single-mode VCSELs could be achieved.
Bilateral Temporal Glioma Presenting as a Paraneoplastic Limbic Encephalitis With Pure Cognitive Impairment

Introduction:Memory impairment caused by bilateral hippocampal primitive brain tumor is rarely reported. Clinical and MRI features can mimic paraneoplastic limbic encephalitis (PLE), and the differential diagnosis between these 2 entities may be difficult. Case Report:We report the case of a 42-year-old woman presenting with amnesia without neurologic focal signs at clinical examination. The neuroimaging features consisted of bilateral limbic hyperintensities on T2-weighted and FLAIR brain MRI. Despite exhaustive biologic and radiologic investigations, no specific etiology was found. The diagnosis of paraneoplastic limbic encephalitis was suspected, although antineuronal antibodies were negative and no cancer was detected after the first evaluation. Eight months after onset, the memory complaint of the patient increased along with disability in activities of the daily living, the neurologic examination slightly changed with frontal neurologic signs and the brain MRI showed a new cystic lesion in the left hippocampus with enhancement after contrast administration. The left temporal tumor was resected and the neuropathological examination was consistent with gliomatosis cerebri with a focal high grade astrocytoma. Conclusions:This case highlights the need to consider the possibility of infiltrative gliomatosis in patients presenting with features of paraneoplastic limbic encephalitis.
Imp-Act cost-effectiveness study of Small Enterprise Foundation, South Africa

In one of the poorest areas of South Africa, Small Enterprise Foundation (SEF) runs a microfinance programme targeted at poor women. For about six years SEF has run an impact monitoring programme using indepth interviews aimed at improving SEF's performance as a developmental MFI. The emphasis is on predicting trends in client well-being rather than objective indicators of client poverty levels. SEF uses ongoing monitoring tools such as client-level indicators, drop-out monitoring, vulnerable groups and centres, and a management information system (MIS) which readily identify problems before they become serious, such as increased client drop-out associated with negative client impact. This article describes some of the client impact results produced by this impact management programme, and outlines how the system works. It describes how SEF was able to take corrective action when increased levels of drop-outs were identified in 2002, and demonstrates that the preventive action stimulated by the programme .
Global Accounting Standards - A Success Story? An Empirical Investigation of the First FASB & IASB Convergence Project

Business Combinations is the first completed joint convergence project of the FASB & IASB. The new business combinations standards converge US GAAP and IFRS in all but the calculation of non-controlling interests. Although the accounting community widely acknowledges the benefits of accounting harmonization, the drafts of new standards were met with overwhelming rejection. It rarely happens that an exposure draft for a standard predominantly receives disaffirmation. The ill-fated nature of the first joint exposure draft gives rise to a number of questions. The standard setters may have misjudged the respective concerns of the traditionally clustered interest groups of users, preparers, auditors and academics. It may also be that the new task of combining constituent groups from different regional and jurisdictional back-grounds has proved too difficult. We analyse comment letters on ED 3 and SFAS 141 and examine whether the approval or dissent of respondents is related to a regional (FASB vs. IASB) or professional (user vs. preparer) grouping scheme. We provide evidence that preferences are largely regional de-pendent on and not aligned with membership to professional constituency groups. The results give rise to concerns about the implications of global standards (setting) and its implications on compliance (possible adoptions of locally flavoured accounting standards).
Oil Stockpiling: Help Thy Neighbor

Saudi benevolence apart, a large inventory of oil is the most effective emergency tool that oil-importing nations could fashion. Long ago, Joseph advised the Pharaoh to prepare for famine by storing during times of plenty. Today virtually every study of policy options for oil supply emergencies emphasizes the value of building and using a large stock of oil to cushion the effects of a sudden loss in supply. And among the array of official pronouncements and promises, oil stockpiling stands out as the most visible and substantial arena of government activity in energy policy, where new institutions and resources have been deployed in the halting beginnings of a coordinated international stockpiling program. The Strategic Petroleum Reserve (SPR) and similar efforts have achieved primacy in the analysis and implementation of oil emergency policy.