Miracle-dz/UniFAR-FTUs huggingface dataset:
Internal audit in state-owned enterprises : perceptions, expectations and challenges

State-owned enterprises are critical vehicles for the delivery of goods and services, and can contribute to the sustainable economic growth of developing countries. The business environments in which these state-owned enterprises operate pose risks to the enterprises, which then rely on internal audit, amongst other options, to managing these risks. The objective of this study was to determine the perceptions of, expectations for and challenges experienced by internal audit functions in today's state-owned enterprises. A qualitative research approach was selected, utilising a case study method, and data was collected through interviews with important role players associated with the internal audit function of three South African state owned enterprises. The findings of the study revealed that internal audit functions are perceived in a positive light and that participants do place reliance on internal audit. The internal audit functions act as business partners to management, and expect support from the audit committees and management in terms of ensuring the internal audit functions' independence, and the provision of required resources and skills. The internal audit functions face diverse challenges. These relate to the relative novelty of performance auditing and combined assurance in state-owned enterprises, the differences in methodologies and auditing systems used by outsourced functions, repeat (negative) audit findings, a lack of business knowledge and insight on the part of the entity, and non-compliance with quality assurance and improvement Standards.
A compact antenna with high gain for ultra wide band systems

A compact antenna with an improved gain is proposed for ultra-wideband (UWB) systems. A semicircular slot antenna fed by a CPW to CPW transition at the edges of semicircles is employed as the base UWB radiator and a short, two-plate, TEM-like horn is mounted on the surface to enhance the gain over the entire UWB bandwidth. Theoretical and experimental investigations have been conducted to verify the effectiveness of a two-plate short horn as a means for gain enhancement. Experimental results indicate a wide impedance bandwidth from 2.86 to 11.6 GHz and an approximately 3 dB gain enhancement across the band.
Building an Online Reputation with Free Content

In markets with asymmetric information, it is crucial for sellers to establish a reputation. An important strategy for sellers to build a reputation is to practice introductory pricing, i.e. to offer their products at a lower price to increase demand and thus induce more buyers to provide feedback. In this study, I look at a particular form of introductory pricing, namely offering products for free. I show that giving away free products to build a reputation can be a double-edged strategy. It does not only attract buyers with a high preference, but also buyers with a low preference. Low-preference buyers give worse feedback, resulting in a negative selection effect on a seller's reputation. I estimate the strength of this effect using data from an online self-publishing platform where I observe independent e-book authors either selling their e-books at a price or giving them away as free content. By using the fact that I can observe both online ratings for free and purchased versions of the same e-book, I show that those reviewers who obtain an e-book as free content rate it worse than reviewers who buy it at a positive price, consistent with a negative selection effect on reputation. However, the effect is weaker for female reviewers, consistent with female reviewers reciprocating free content by giving better ratings.
SME's life cycle-steps to failure or success?

The body of literature on SMEs suggest that all SMEs seem to go through different life cycles, and while the terms used by different authors may vary, the events that govern them are all too familiar to the founders and managers involved. While each SME may seek to grow from the start it will inevitably meet new challenges and crises over time that must be addressed effectively if the business is to survive and prosper. This author believes that these crises are characterised as ‘Plateaus’ that must be carefully managed in order for the business to be ready for its next growth period. If neglected and the business tries to continue ‘business as usual’ during a crisis it will collapse in failure. As so many have done in the past and why the average life span of many SMEs is only five years. Moya K. Mason (2009) points out that: “The Small Business Administration (SBA) keeps the stats on business failures and claims that more than half of new businesses will disappear in the first five years. ” According to an August 2009 Business Daily Article - Poor practices lead to high SME mortality: “poor management and a shortage of funds have been identified as the main cause of start-up deaths globally. ” It is recommended that training be provided for all SME entrepreneurs to prepare them for the road ahead and the challenges and crisis that they will inevitable meet along the way. This Paper provides a brief look at a typical SME’s life cycle in terms of both its Growth Phases and the subsequent crises ‘Plateaus’ it must manage along the way in order to survive and prosper, and be ready for the next growth Phase.
Effects of organic perturbation on marine sediment betaproteobacterial ammonia oxidizers and on benthic nitrogen biogeochemistry

The failure of denitrification to remove nitrogen build-up from aquatic systems is often attributed to sediment chemical conditions inhibiting nitrification and therefore the supply of suitable substrates to be denitrified. We investigated the effects of organic fish farm pollution on nitrogen- cycle dynamics and betaproteobacterial ammonia-oxidizing bacteria (β-AOB) community structure to elucidate the potential role of the nitrifier community on nitrogen biogeochemistry in marine sedi- ments. Porewater nitrogen concentrations, denitrification rates, β-AOB 16S rDNA gene quantifica- tion, denaturing gradient gel electrophoresis (DGGE) community fingerprints and infaunal counts were determined in samples collected from beneath fish cages and at adjacent, non-impacted control sites. The study was conducted over 2 full, 1 yr production cycles. Although nitrogen cycling was sig- nificantly altered beneath cages, changes appeared to result from a reduction in the proportion of ammonia nitrified rather than from inhibition of nitrification per se. DGGE revealed β-AOB commu- nities shifted rapidly and remained diverse at both cage and reference sites. Quantitative PCR (qPCR) showed β-AOB numbers did not decline in absolute terms but did decline as a proportion of the total bacterial community at cage sites and at the end of the stocking periods. Sediment infaunal commu- nity analysis showed significant effects of organic loading and indicated more bioirrigation at impacted sites. Despite the induction of conditions thought to be detrimental to nitrification and to β- AOB (low oxygen, reduced sediments, low pH, and high sulphide concentrations), these communities remained diverse and apparently viable, perhaps a result of heavy sediment bioirrigation. However, despite the increase in denitrification, nitrogen left the sediment predominantly as ammonia, thus producing potential point sources of eutrophication.
Optimal Reserve Prices in Sequential Auctions with Imperfect Commitment

In a sequential auction of perfect substitutes, we analyze the consequences of the seller’s incapacity to commit perfectly to a reserve-price schedule. When facing such a seller, the bidders have strong incentives not to reveal during the earlier rounds of the auction any information about their valuations. If the seller observes only the winning bid in each round, as in a sequence of Dutch auctions, there is a symmetric monotone equilibrium in which the seller may lower the reserve price over time. The possibility of lower future reserve prices makes several bidder types abstain from the earlier rounds, even though their valuations exceed the requested price. In addition, because of the restriction in competition, the participating bidders shade their bids sharply. Thus, imperfect commitment results in revenue loss. The loss becomes more severe, if the seller attempts to suppress some of the information revealed in the auction by learning only whether an item is sold. On the other hand, the seller cannot benet from observing all losing bids other than the highest one. Finally, if the seller observes all bids, a monotone equilibrium fails to exist, however small the imperfection of the seller’s commitment is. Our results rationalize the adoption of costly commitment or privacy preserving measures, such as the use of a well-established auction house. JEL classication: D44, D82.
Best value, partnerships and relationship marketing in local government

This paper contends that relationship marketing can enhance the nature of partnerships in local government. It considers first the development of best value, with particular emphasis on partnerships and collaborative working. The development of relationship marketing and its definitions are acknowledged along with a selection of related issues. Two taxonomies of relationship marketing are then considered which appear to have particular relevance to local government. The notion of trust is singled out for attention and possible applications of relationship marketing are then offered. The conclusion presents a synthesis of collaborative working and relationship marketing and a nascent model showing the possible facilitating role of relationship marketing.
Oxytocin Makes People Trusting, Not Gullible

The neuropeptide oxytocin (OT) plays such a key role in social behavior that it has been referred to as “the love hormone” and “liquid trust” (e.g., Domes, Heinrichs, Michel, Berger, & Herpertz, 2007; Ferguson, Young, & Insel, 2002; Guastella, Mitchell, & Mathews, 2008; Morhenn, Park, Piper, & Zak, 2008; Taylor, 2006; Unkelbach, Guastella, & Forgas, 2008). These nicknames have an element of truth: When OT levels are increased, people do in fact seem to become more altruistic, trusting, and generous (Barraza & Zak, 2009; Baumgartner, Heinrichs, Vonlanthen, Fischbacher, & Fehr, 2008; Kosfeld, Heinrichs, Zak, Fischbacher, & Fehr, 2005; Pedersen, Ascher, Monroe, & Prange, 1982; Theodoridou, Rowe, Penton-Voak, & Rogers, 2009; Zak, Stanton, & Ahmadi, 2007). The effect of OT on prosocial behavior—and on trust in particular—is so strong that it has been suggested that OT may make people indiscriminately prosocial (e.g., trusting to a fault). While the press (e.g., Szalavitz, 2008) and researchers (e.g., Damasio, 2005) alike have worried about its potential misuse by politicians, the armed forces, and marketers, OT retailers have flourished by convincing clients that they can close deals with a few whiffs of OT. But does OT really increase people’s trust in anybody, or can contextual cues of unreliability override the effects of OT? Animal studies suggest that OT’s social effects may be context dependent (Campbell, 2008). In rodents, a female’s OT release after giving birth decreases her aggressiveness toward her offspring but increases her hostility toward potentially aggressive female intruders (Debiec, 2005; Pedersen, 2004). It is not known, however, whether OT’s effects are context dependent in humans. To examine this issue, we used a customized version of the trust game (Berg, Dickhaut, & McCabe, 1995; Cesarini et al., 2008; see the Supplemental Material available online). In this game, we manipulated partners’ trustworthiness and measured participants’ investment in each partner. We predicted higher investment by participants who received a nasal OT spray than by control participants, unless there were cues that a partner might not be trustworthy. Method
The roles of cause involvement and cause acts in a social marketing campaign

Social marketing has received considerable attention of late, and has expanded to include a marketing strategy with a social dimension. The purpose of this study is to analyze the critical role of cause involvement and the effects of cause acts, cause fit, and cause orientations on consumers’ attitude, purchase intention, and participation intention. In particular, social marketing campaign strategies demonstrate different ways in which organizations are attached to the community. In the view of community attachment, cause acts include “act local” and “act global. ” The current experimental study was designed to investigate the central questions concerning a social marketing campaign and to develop theoretical frameworks and implications of cause-involvement and cause-act effects on social marketing from global and local perspectives. This study offers a step forward in clarifying the moderating role of cause involvement and how consumers perceive social marketing campaigns to be affected by cause acts, cause fit, and cause orientations, illustrating the vital role of individual difference factors in such campaigns.
Assessing the green competitive strategy of enterprises in Taiwan under the Gore effect

SWOT analysis is an established strategic planning methodology for identifying an organization's strengths, weaknesses, opportunities and threats before formulating the enterprise strategy. This paper proposes a new quantified SWOT analytic method incorporated with the vote-ranking method. The indices of SWOT will be voted, weighted and quantified to rank competitive strategies, using the total weighted scores method for obtaining the best strategy alternatives. In this research, the competitive strategies adopted by enterprises in Taiwan under the “Gore Effect” are taken as a case study, in which 25 senior managers are selected to form a decision task force. The proposed quantified SWOT analytic method is then employed to evaluate the competitive strategies in the case study, and to suggest a feasible policy to be adopted.
Use of personal digital assistants for data collection in a multi-site AIDS stigma study in rural south Nyanza, Kenya.

OBJECTIVES To describe the development, cost effectiveness and implementation of a PDA based electronic system to collect, verify and manage data from a multi-site study on HIV/AIDS stigma and pregnancy in a rural, resource-poor area. METHODS We worked within a large prevention of mother-to-child-transmission (PMTCT) program in nine rural health facilities to implement a PDA-based data collection system and to study the feasibility of its use in a multisite HIV research study in rural Kenya. The PDAs were programmed for collecting screening and eligibility data, and responses to structured interviews on HIV/AIDS stigma and violence in three local languages. RESULTS Between November 2007 and December 2008, nine PDAs were used by Clinic and Community Health Assistants to enrol 1,270 participants on to the PMTCT program. Successes included: capacity-building of interviewers, low cost of implementation, quick turnaround time of data entry with good data quality, and convenience. CONCLUSION Our study demonstrated the feasibility of utilizing PDAs for data collection in a multi-site observational study on HIV/AIDS stigma conducted in remote rural health facilities in Kenya. However, appropriate and frequent data backup protocols need to be established and paper forms are still needed as backup tools in resource-poor settings.
The Supply Chain: The Weak Link for Some Preferred Suppliers?

SUMMARY More than ever before, the supply chain presents a significant challenge to firms that must develop a logistics system to help enhance product flow throughout their distribution channels. Of the various types of suppliers, those described as preferred should normally be in the best position to respond to the strategic aspirations of large order-givers. Given the growing importance ascribed to supply chain management and supplier characterization in the literature, this article proposes to examine the actual contribution of various types of suppliers to supply chain integration. Following an empirical study focusing on a large multinational firm and its regular first-tier suppliers, a detailed statistical analysis was conducted. Cluster analysis revealed the extent of a suppliers' logistics contributions. Overall, the findings suggest three types of contributions, and show that the intensity of a supplier's contribution has little to do with its status as a preferred supplier, depending instead on the sophistication of a supplier's logistics system. The system is characterized by a significant increase in the role of logistics in a firm's structures, through formalization of an organization, reinforcement of communication and information quality and the use of leading-edge technology. The authors conclude that it may be tempting for a large order-giver simply to expect supply chain performance from its preferred suppliers, rather than adding this characteristic to the others used as a basis for granting preferred status to some of its suppliers.
Evaluating the Drivers of Sustainable Behavioral Intentions: An Application and Extension of the Theory of Planned Behavior

Marketers have long recognized that, despite calls to protect the environment, we live in a disposable society, in which the adoption of sustainable initiatives is low. Taking a consumer’s perspective, this study uses an extension of the theory of planned behavior (TPB) to investigate the drivers of sustainable behavioral intentions using a cross-section of 511 Australians aged 18 years and older. Two models were tested, one using the 3 original TPB constructs and the other using the extended version of TPB, with the latter model justifying the inclusion of internal ethics and moral intensity. We encourage marketers to work together to encourage sustainable practices that have a long-term benefit to the planet and to increase consumers’ knowledge and appeal to their motivations, particularly their internal ethics.
Compulsive Procrastination: Some Self-Reported Characteristics

In Sample 1, 46 procrastinators compared with 52 nonprocrastinators claimed lower self-esteem, greater public self-consciousness and social anxiety, and a stronger tendency toward self-handicapping. In Sample 2, 48 procrastinators compared with 54 nonprocrastinators reported a weaker tendency toward seeking self-identity information but a stronger tendency toward a diffuse-identity style, yet there were no significant differences in verbal and abstract thinking abilities. Further research must provide evidence for persistent procrastination as a personality disorder that includes anxiety, avoidance, and a fear of evaluation of ability.
Lipopolysaccharide induces catecholamine production in mesenteric adipose tissue of rats previously exposed to immobilization stress

Abstract Catecholamines (CAs) are mainly produced by sympathoadrenal system but their de novo production has been also observed in adipose tissue cells. The aim of this work was to investigate whether immune challenge induced by lipopolysaccharide (LPS) modulates biosynthesis of CAs in mesenteric adipose tissue (MWAT), as well as whether previous exposure to immobilization (IMO) stress could modulate this process. Sprague–Dawley rats were exposed to single (2 h) or repeated (2 h/7 days) IMO and afterwards injected with LPS (i.p., 100 μg/kg body weight) and sacrificed 3 h later. LPS did not alter CA biosynthesis in MWAT in control rats. Single and repeated IMO elevated CAs and expression of CA biosynthetic enzymes in MWAT, including adipocyte and stromal/vascular fractions (SVF). Repeated IMO followed by LPS treatment led to the up-regulation of CA-biosynthetic enzymes expression, elevation of CAs in SVF but depletion of norepinephrine and epinephrine in adipocyte fraction. Prior IMO caused a marked LPS-induced macrophage infiltration in MWAT as evaluated by F4/80 expression. A positive correlation between expression of tyrosine hydroxylase and F4/80 suggests macrophages as the main source of LPS-induced CA production in MWAT. Furthermore, prior exposure to the single or repeated IMO differently affected immune responses following LPS treatment by modulation of inflammatory cytokine expression. These data suggest that stress might be a significant modulator of immune response in MWAT via stimulation of the macrophage infiltration associated with cytokine response and de novo production of CAs.
A Global Investigation into the Constellation of Consumer Attitudes toward Global and Local Products

In this article, the authors introduce attitude toward global products (AGP) and attitude toward local products (ALP) as generalized attitudinal constructs and address the four issues these constructs raise: (1) How are AGP and ALP related to each other? (2) What is the motivational structure underlying AGP and ALP? (3) Is the proposed theory culturally circumscribed, or does it generalize across countries? and (4) What are the managerially relevant implications of these consumer attitudes? To answer these questions, the authors propose and empirically test an integrated structure for AGP and ALP and their antecedents, organized around the powerful motivational concept of values. They test their theory using a unique data set involving 13,000 respondents from 28 countries in the Americas, Asia, and Europe, thus allowing for a global investigation of a global issue. The study findings provide managers with strategic direction on how to market their products in a globalized world.
Continuance Intention to Use Social Network Game: The Philipines Case

Social Networking Sites (SNS) offer online games to their users. The evolution of social network games in the Philippines is very popular today. The aims of this study are to identify the factor that most affects the reason why people continued plays social network games in the Philippines. This study views on-line games as entertainment technology and their behavior in using this social network games. This research adopts continuance theory and extensions to the basic model to examine the effects of perceived playfulness and habit. The online survey was conducted in the Philippines.
Software engineering a multi-layer and scalable autonomous forces “A.I.” for professional military training

Described herein is a general-purpose software engineering architecture for autonomous, computer controlled opponent implementation in modern maneuver warfare simulation and training. The implementation has been developed, refined, and tested in the user crucible for several years. The approach represents a hybrid application of various well-known AI techniques, including domain modeling, agent modeling, and object-oriented programming. Inspired by computer chess approaches, the methodology combines this theoretical foundation with a hybrid and scalable portfolio of additional techniques. The result remains simple enough to be maintainable and comprehensible for the code writers as well as the end-users, and robust enough to handle a wide spectrum of possible mission scenarios and circumstances without modification.