Miracle-dz/UniFAR-FTUs huggingface dataset:
Addressing Information Needs to Reduce the Audit Expectation Gap: Evidence from Dutch Bankers, Audited Companies and Auditors

This study examines what the impact is of frequently proposed information needs on reducing the audit expectations gap (AEG), including information about the audited company, information about the audit process and changes to the auditors' report. We base our findings on a survey of 302 participants from the Netherlands, consisting of 61 bankers, 118 preparers and 123 auditors. We consider the AEG in essence to be a classic agency problem. We find that stakeholders fall back in basic strategies to maximize their own value: bankers require additional information, management is reluctant to let the auditor provide sensitive information and auditors try to minimize their risks. Further, we observe that only information about the audit process with respect to continuity and the reporting of errors in the financial statements may reduce the bankers' AEG. Finally, we observe that format changes to the auditors' report do not reduce the bankers' AEG.
Exploring the Differences in Performance Measurement between Research and Development: Evidence from a Multiple Case Study

Researchers and practitioners have recently paid great attention to research and development (RD specifically, we investigate if and how the design of the PMS is influenced by the type of activity it is applied to, namely Basic and Applied Research or new product development (NPD). We first develop a theoretical framework that comprises the main constitutive elements of a PMS for R&D. Then the framework is used for supporting a multiple case study analysis involving eight Italian technology-intensive firms. The research results show that the criteria for designing the constitutive elements of the PMS are radically different in Basic and Applied Research and NPD. The reasons behind the observed dissimilarities in the design criteria are widely discussed in the paper, as well as their implications for R&D managers.
Nonlinear Least‐Squares Fitting of Numerical Relativistic Atomic Wave Functions by a Linear Combination of Slater‐Type Functions for Atoms with Z = 1–36

New relativistic atomic ground-state wave functions calculated by using the Dirac‐Fock program package GRASP92 [Parpia et al. (1996). Comput. Phys. Commun. 94, 249‐271; Su & Coppens (1997). Acta Cryst. A53, 749‐762, (1998). Acta Cryst. A54, 357] for atoms H through Kr (Za 1‐36) have been fitted by a linear combination of Slater-type functions using a nonlinear least-squares procedure. These analytical expressions allow derivation of closed-form expressions for the X-ray scattering factors of the core and valence electrons and for the atomic densities and electrostatic properties of the pseudoatoms, the latter being required for the evaluation of physical properties from accurate X-ray diffraction data. All results are accessible via http://wings.buffalo. edu/chem9982.
Quality of Life ( QoL ) , aggressive behavior , and self-esteem among employed never-married ( spinster ) women

Spinsterhood, especially for women who did not set out to remain single, may be problematic, and a main factor in adjustment of spinsters is the maintenance of self-esteem. This study aim was to describe the Quality of Life (QoL), aggressive behavior, and self-esteem among employed never-married (spinster) women. A cross-sectional descriptive study was conducted in various departments of Fayoum University on 120 spinsters or never married women, 30-year age or older. Data collection was through a self-administered questionnaire with scales for assessment of the QoL, aggression, and self-esteem. The fieldwork was during the period from February to April 2017. The results showed that women’s median age was 32.0, and the majority had university education. Only 5.8% perceived marriage as very important and 16.7% as important. The need for marriage was mostly social (84.2%). QoL was low in 61.7%, 22.5% had aggressive behavior, and 55.0% had low self-esteem. A strong significant positive correlation was revealed between aggression and self-esteem (r=0.970). In multivariate analysis, the perception of the importance of marriage was a positive predictor of the self-esteem score, while the socioeconomic level and having a married sister were negative predictors. For aggression score, the positive predictors were the perception of marriage as an emotional need, and self-esteem score, while income, having a married sister, and the perception of marriage as a social need were negative predictors. The positive predictors of the QoL score were the income, socioeconomic level, and perception of marriage importance and social need, while the negative predictors were mother education, the perception of marriage economic and emotional needs, and the aggression scores. In conclusion, spinster women have low self-esteem associated with aggressive behavior, and leading to low QoL. The study has important implications for nursing research, as it points out ways to improve approaches for women in a community setting and directs future studies addressing interventions intended to improve the QoL of spinster women.
Products and Prejudice: Measuring Country-of-Origin Bias in U.S. Wine Imports

Should exporters worry about country-of-origin bias? Although the pervasiveness of country-level product advertising suggests that they do, lack of data has limited the empirical study of subjective bias toward products from a specific country. Using data from the U.S. wine industry, including numerical blind tasting evaluations, this paper directly computes the impact of country-of-origin bias upon wine import prices. A hedonic pricing framework is used to control for vintage, blind-tasted quality, varietals, production costs and quantities. Cross-country comparisons of price residuals suggest that "Product of Italy" on the label can raise the price of a bottle by more than fifty percent.
The Effect of Legislative Diversity on Agenda Setting

I examine the relationship between increasing gender and racial diversity within legislatures and agenda setting and find important differences within and across minority groups (i.e., Blacks and women). Increasing gender diversity among Democrats is associated with an overall increase in the number of women’s interests measures introduced; the opposite effect is observed for Republicans. Increasing racial diversity among Democrats is associated with a transference phenomenon in which White legislators introduce fewer Black interest measures, and Black legislators share the role of bringing Black interests to the agenda. Moreover, evidence exists that increasing racial diversity among Democrats is associated with a higher number of bills sponsored by Republicans that are contrary to Black interests and with fewer such bills sponsored by Democrats. I conclude that although increasing diversity can be accompanied by an increased attention to group interests, it is important to take into account partisan differences and differences between minority groups.
Making it happen: How to improve innovative capability in a service company

This paper describes how AXA Ireland has made the transformation from a traditionally non-innovative insurance company to a highly innovative market leader in the Irish insurance market. The paper describes the specific steps taken at AXA to improve innovation performance and discusses some of the initiatives introduced in the company to foster innovation activities. The paper concludes by highlighting some lessons that managers in service companies can learn from the AXA Ireland experience.
Pseudorandom Generators from Polarizing Random Walks

We propose a new framework for constructing pseudorandom generators for n-variate Boolean functions. It is based on two new notions. First, we introduce fractional pseudorandom generators, which are pseudorandom distributions taking values in [-1, 1]n. Next, we use a fractional pseudorandom generator as steps of a random walk in [-1, 1]n that converges to {-1, 1}n. We prove that this random walk converges fast (in time logarithmic in n) due to polarization. As an application, we construct pseudorandom generators for Boolean functions with bounded Fourier tails. We use this to obtain a pseudorandom generator for functions with sensitivity s, whose seed length is polynomial in s. Other examples include functions computed by branching programs of various sorts or by bounded depth circuits.
Low carbohydrate, high fat diet impairs exercise economy and negates the performance benefit from intensified training in elite race walkers

Three weeks of intensified training and mild energy deficit in elite race walkers increases peak aerobic capacity independent of dietary support. Adaptation to a ketogenic low carbohydrate, high fat (LCHF) diet markedly increases rates of whole‐body fat oxidation during exercise in race walkers over a range of exercise intensities. The increased rates of fat oxidation result in reduced economy (increased oxygen demand for a given speed) at velocities that translate to real‐life race performance in elite race walkers. In contrast to training with diets providing chronic or periodised high carbohydrate availability, adaptation to an LCHF diet impairs performance in elite endurance athletes despite a significant improvement in peak aerobic capacity.
Insulin regulates aging and oxidative stress in Anopheles stephensi

SUMMARY Observations from nematodes to mammals indicate that insulin/insulin-like growth factor signaling (IIS) regulates lifespan. As in other organisms, IIS is conserved in mosquitoes and signaling occurs in multiple tissues. During bloodfeeding, mosquitoes ingest human insulin. This simple observation suggested that exogenous insulin could mimic the endogenous hormonal control of aging in mosquitoes, providing a new model to examine this phenomenon at the organismal and cellular levels. To this end, female Anopheles stephensi mosquitoes were maintained on diets containing human insulin provided daily in sucrose or three times weekly by artificial bloodmeal. Regardless of delivery route, mosquitoes provided with insulin at 1.7×10–4 and 1.7×10–3 μmol l–1, doses 0.3-fold and 3.0-fold higher than non-fasting blood levels, died at a faster rate than controls. In mammals, IIS induces the synthesis of reactive oxygen species and downregulates antioxidants, events that increase oxidative stress and that have been associated with reduced lifespan. Insulin treatment of mosquito cells in vitro induced hydrogen peroxide synthesis while dietary supplementation reduced total superoxide dismutase (SOD) activity and manganese SOD activity relative to controls. The effects of insulin on mortality were reversed when diets were supplemented with manganese (III) tetrakis (4-benzoic acid) porphyrin (MnTBAP), a cell-permeable SOD mimetic agent, suggesting that insulin-induced mortality was due to oxidative stress. In addition, dietary insulin activated Akt/protein kinase B and extracellular signal-regulated kinase (ERK) in the mosquito midgut, suggesting that, as observed in Caenorhabditis elegans, the midgut may act as a `signaling center' for mosquito aging.
Kaptein Intervention for End-stage Renal Disease Patients and Their Partners The Development of and First Experiences with a Behavioural Self-regulation

http://hpq.sagepub. com/content/16/2/274 The online version of this article can be found at: DOI: 10.1177/1359105310372976 2011 16: 274 originally published online 23 August 2010 J Health Psychol Daphne L. Jansen, Monique Heijmans, Mieke Rijken and Ad A. Kaptein Intervention for End-stage Renal Disease Patients and Their Partners The Development of and First Experiences with a Behavioural Self-regulation
Comparison of two election prediction models: an empirical analysis of Taiwan election survey data

In this paper, we compare our Voter's Request Indicator model, developed in 1998 from the theory of marketing, with the Logistic Prediction Model which has been used more widely. Both models perform well in terms of accuracy and stability of prediction outcome. However, concerning speed and ease-of-use, the computational process of the Logistic Prediction Model is much more complicated than that of our Voter's Request Indicator Election Prediction model. In addition, the Voter's Request Indicator Election Prediction model takes both potential and already-committed voters into consideration, and uses a ratio of factors to calculate the tendency intensity, which is indicative of internal and external circumstances influencing candidate support. In contrast, the Logistic Prediction Model cannot indicate the tendency intensity of candidates, so policy makers could be confused and make wrong decisions which could affect the election outcome.
Spontaneous Osteonecrosis of the Knee: The Result of Subchondral Insufficiency Fracture*

Background: Spontaneous osteonecrosis of the knee is a superficial subchondral lesion classically seen in the medial femoral condyle; in general, it is markedly different in its clinicopathological presentation from the classic wedge-shaped subchondral osteonecrotic lesions seen in the hip, knee, and other joints. Recent reports on subchondral insufficiency fracture of the femoral head, which has marked morphological similarities with spontaneous osteonecrosis of the knee, led us to reevaluate a series of patients who had had operative treatment because of a clinical and pathological diagnosis of spontaneous osteonecrosis of the knee. Methods: We reviewed the cases of fourteen patients who had had operative treatment of spontaneous osteonecrosis of the knee in order to reevaluate the gross and histological morphology of this lesion. The patients included eight women and six men who ranged in age from fifty-nine to eighty-eight years. In all patients, the diagnosis of spontaneous osteonecrosis of the knee had been based on clinical presentation, imaging studies, and pathological findings. The appearance of the lesion on plain radiographs was categorized into four stages, which corresponded to the gross and histological findings. In stage 1, the radiographic appearance is normal; in stage 2, a radiolucent oval area is seen subchondrally or there is slight flattening of the convexity of the condyle, or both; in stage 3, the radiolucent area is expanded and is surrounded by a sclerotic halo; and in stage 4, secondary osteoarthritic changes are apparent. Results: No patient had a stage-1 lesion. Three patients, all of whom had a stage-2 lesion, were considered to have a subchondral insufficiency fracture of the medial femoral condyle. Another six patients, all of whom had a stage-3 lesion, were considered to have a subchondral fracture and associated focal osteonecrosis that was confined to the area between the fracture line and the articular surface. The remaining five patients, three of whom had a stage-3 lesion and two of whom had a stage-4 lesion, had indeterminate findings because the lesion had become detached from the condyle. Conclusions: Our histopathological findings suggest that the primary event leading to spontaneous osteonecrosis of the knee is a subchondral insufficiency fracture and that the localized osteonecrosis seen in association with this disease is the result of a fracture.
Genetic variation at the ApoB 3′ HVR minisatellite locus in the Mbenzele Pygmies from the Central African Republic

This study analyzes the polymorphic minisatellite ApoB 3′ HVR in the Mbenzele Pygmies from the Central African Republic. A total of 14 alleles was observed, with frequencies ranging from 0.020 (19, 21, 27, and 45 repeat unit alleles) to 0.210 (37 repeat unit allele). Departure from Hardy‐Weinberg equilibrium was not statistically significant. The estimated heterozygosity was 0.874 ± 0.016. Taking data from the literature into consideration, the results support the hypothesis that the Africans are different from non‐Africans due to greater ApoB 3′ HVR genetic diversity and a unimodal profile of ApoB 3′ HVR allele frequency distribution. Interpopulational relationships were also analyzed using an FST based genetic distance. The results highlight the similarity between the Mbenzele Pygmies and Bantu‐speaking groups (Ewondo and Zulu), and the divergence between the Mbenzele and San, the two groups which are often considered to be the most direct descendants of proto‐Africans. Am. J. Hum. Biol. 12:588–592, 2000. © 2000 Wiley‐Liss, Inc.
Ten Years of New Labour: Workplace Learning, Social Partnership and Union Revitalization in Britain

The establishment of a role in workplace learning has been perceived as one of the achievements of trade unions under New Labour. This article analyses the part the Trades Union Congress (TUC) has played in public policy since 1997. It examines its attempts to influence government and develop social partnership and statutory backing for vocational training. It assesses its degree of success and considers whether the TUC's role is best characterized in terms of social partnership or as a rediscovery of the unions' public administration function. It reviews the literature which suggests that involvement in learning stimulates union revitalization. The article concludes that the TUC has failed to attain significant influence over public policy. Rather it has delivered policy determined by government with priority accorded to employer predilections. A public administration role focused on the Union Learning Fund has provided the TUC with a new, secondary function, which provides some compensation for the failure of its primary agenda. Nonetheless, on the evidence, involvement in workplace learning appears an implausible path to union revitalization.
Micro aspects of farmer's performance using data envelopment analysis: A study based on West Bengal

The concept of farm efficiency has important implications for size productivity relationship and the extent to which farms have adopted the current technology. Using farm level input output data on paddy cultivation of a set of farmers in West Bengal, we have tried to ascertain the pattern of efficiency. The study reveals that there is an over-utilisation of available resources as well as considerable scope for expanding output in West Bengal agriculture. The paper also deals with the efficiency differential among different categories of farmers in respect of agro-climatic zone in West Bengal.
A Database of Deep Seismic Sounding Peaceful Nuclear Explosion Recordings for Seismic Monitoring of Northern Eurasia

Abstract : The database of seismic recordings of Peaceful Nuclear Explosions (PNEs) at the University of Wyoming now includes 19 PNEs recorded along 7 long-range refraction/reflection profiles: QUARTZ, CRATON, KIMBERLITE, RIFT, METEORITE, and two lines of project RUBY. The data from RUBY also include recordings of two Kazakhstan nuclear tests. This grid of reversed profiles (also with fan recoding for RUBY) covers the East European Platform, the Ural Mountains, the West Siberian Platform and the Siberian craton, and the Baikal Rift. Dense, 3-component, short-period recordings along these profiles provide practically the only reliable source of seismic information for seismic calibration of these vast aseismic regions. These recordings offer unique opportunities to study propagation effects of regional seismic phases, to examine their correlation with geologic and tectonic features, and to develop new constraints on the structure of the crust and upper mantle. We are delivering databases of travel-time, spectral, and amplitude attributes of P, S, and Lg phases from PNE recordings. Dense observations of these phases at about 10- to 20-km spacings allow unusual, nearly continuous representation of the variations of their spectral properties over about 0- to 3200-km propagation ranges. Our preliminary analysis has uncovered numerous indications of strong Lg and other regional phases variability within the region. In order to increase robustness and versatility of the database, we provide spectral data in several forms, including the traditional (Fast Fourier Transform), multi-taper, and multi-component spectra. We summarize our recent findings from the analysis of PNE arrivals in Northern Eurasia. These results include (1) unusually detailed velocity and attenuation structure of the crust and uppermost mantle, (2) characterization of crustal attenuation through coda measurements, (3) constraints on seismic scattering, and (4) detailed imaging of the crustal basement using receiver
The teaching-research relationship in higher education

This paper examines higher education policy regarding the relationship between research and teaching. The initial issue dealt with is whether current policy in Irish higher education recognises a relationship between research and teaching, and to examine the dual role of academics as teachers and as researchers. This is followed by an examination of any measures put in place to manage and balance the teaching–research relationship. The way in which the relationship between research and teaching is dealt with both in my own institution, the Dublin Institute of Technology, and in higher education policy in a number of other countries is then considered. Finally, the relevant literature that examines the evidence for a teaching–research relationship and that gives suggestions for good practice in developing a link between these two major aspects of academic work is reviewed.
Does Local Technology Matter for Foreign Investors in Central and Eastern Europe? Evidence from the IWH FDI Micro Database

This article analyzes investment motives, scope, and intensity of R&D and innovation, in foreign affiliates and the extent and determinants of linkages to the host country's scientific institutions. The analysis uses the IWH FDI micro database that offers evidence for 809 foreign affiliates in Central and East Europe. Foreign direct investment into the region seems to be still dominated by market- and efficiency-seeking motives. Tapping into localized knowledge, skills, and technology seems to be of secondary importance. Yet, the majority of foreign affiliates actively engage in R&D and innovation, although fewer foreign firms build technological linkages with local scientific institutions.
Education decentralization in Argentina: a ‘global-local conditions of possibility’ approach to state, market, and society change

This research examined the international origins, national intentions, and local interpretations and actions of the most recent education decentralization movement in Argentina. As a mixed-method, multi-level study, the research was framed with the understanding that current reforms like education decentralization must be approached as contemporaneously constituted policies but historically constructed processes. Using historical methods and archival analysis, this research traced the patterns and pressures of the international policy environment in which policies like privatization, deregulation and decentralization have gained much attention. It reviewed Argentina's recent current educational decentralization laws in light of these global trends as well as their national and subnational context. Employing technical, political, and narrative methods of policy analysis, this research examined the degree of correspondence between the laws' international origins and national intentions and the actors' local interpretations and actions of them. Drawing from the ‘analytic narratives’ that resulted from this study, the bulk of this article compares actors' interpretations, re-actions, and en-actions of education decentralization in three provinces of Argentina. By assessing the relationship between the provinces' political, economic, and cultural contexts and the actors' interpretations and actions of education decentralization, the research concludes that both material capacities and symbolic identities affect the outcomes of education decentralization.