Miracle-dz/UniFAR-FTUs huggingface dataset:
European management accounting research: traditions in the making

A sizeable body of studies in management accounting undertaken by Europeans now exists. The European Accounting Review (EAR) has been a key outlet for the publication of such works. This paper considers whether European management accounting research (EMAR) published in EAR exhibits a diverse range of methodologies and research perspectives such as to adhere to the journal's initial editorial intent of providing a forum where researchers of all backgrounds can bring their work to a wider audience. The paper also assesses whether the journal has played a role in making possible the emergence of new European traditions of management accounting. The paper develops an approach to classifying management accounting research perspectives and categorizes EMAR published in EAR in this light. The analysis suggests that the journal exhibits considerable diversity in paradigm emphasis across areas of management accounting researched by Europeans. Moreover, several strands of EMAR are highlighted as contributing to novel avenues of enquiry within the field.
Outward Investment Flows and the Development Path

Slovakia's economy has shown consistent and strong growth, especially since the early 2000s. Foreign investors have contributed significantly to the Slovakian economic boom: foreign direct investment has been one of the major factors in the growth of the economy, particularly in the automotive and electronic sectors as well as in services. Accordingly, as the economy has been expanding, domestic firms have been investing outside Slovakia, as well, furthering the country's economic development. The authors in the article show the development path of Slovakia and discuss the stage in which Slovakia is positioned based on investment development path theory. Special focus is devoted to the outward investment flows and characteristics of the biggest Slovak "multinationals. "
"Double depression": two-year follow-up.

Of 316 patients with a major depressive disorder who were followed for between 6 months and 2 years, 80 (25%) had a preexisting chronic minor depression of at least 2 years' duration. The chronic minor depression reduced the apparent effect of the known predictors of recovery and relapse from the major depressive disorder and predicted a very pernicious course for the chronic depression. Furthermore, the longer the patient continued to suffer from a chronic minor depression after recovering from the major depression, the greater the probability that relapse into another major depression would preempt recovery from the chronic depression.
A Mutant Stat5b with Weaker DNA Binding Affinity Defines a Key Defective Pathway in Nonobese Diabetic Mice*

A number of cytokines that finely regulate immune response have been implicated in the pathogenesis or protection of type 1 diabetes and other autoimmune diseases. It is, therefore, of pivotal importance to examine a family of proteins that serve as signal transducers and activators of transcription (STATs), which regulate the transcription of a variety of cytokines. We report here a defective gene (Stat5b) located on chromosome 11 within a previously mapped T1D susceptibility interval (Idd4) in the nonobese diabetic (NOD) mice. Our sequencing analysis revealed a unique mutation C1462A that results in a leucine to methionine (L327M) in Stat5b of NOD mice. Leu327, the first residue in the DNA binding domain of STAT proteins, is conserved in all identified mammalian STAT proteins. Homology modeling predicted that the mutant Stat5b has a weaker DNA binding, which was confirmed by DNA-protein binding assays. The inapt transcriptional regulation ability of the mutated Stat5b is proved by decreased levels of RNA of Stat5b-regulated genes (IL-2Rβ and Pim1). Consequently, IL-2Rβ and Pim1 proteins were shown by Western blotting to have lower levels in NOD compared with normal B6 mice. These proteins have been implicated in immune regulation, apoptosis, activation-induced cell death, and control of autoimmunity. Therefore, the Stat5b pathway is a key molecular defect in NOD mice.
Banking Sector Efficiency in New EU Member States

This paper reviews cross-country studies on banking efficiency in new European Union (EU) member states that apply frontier techniques. The paper examines the relative rankings in efficiency of individual countries across the studies and the effect of ownership structure on bank performance. Different techniques and efficiency concepts yield different results for efficiency rankings, but some common patterns are discernible. The Czech banking system ranks among the highest in technical and profit efficiency but lowest in cost efficiency. Banks in Slovenia and Estonia rank among the most cost efficient. The evidence on the relationship between foreign ownership and cost efficiency is not conclusive.
Population and the Natural Environment: Trends and Challenges

The relationship between population and environment is simple at first glance and distressingly complex if one takes the trouble to look more closely. It is simple because as a first approximation more people means more environmental change. But getting beyond this generic and sometimes inaccurate proposition has defeated many fine minds. Taking all the variables and contingencies into account leads to a hopeless muddle. Even the general proposition that everything is connected to everything else offered in many a "wiring diagram" in the field of global environmental change underestimates the complexities involved. The earths biological and physical systems are full of surprises that are difficult to depict and quantify. In particular there are nonlinear effects. Soil erosion can proceed for decades with no discernible effects on yields but when the process approaches bedrock yields suddenly plummet. Fishermen might pursue the North Atlantic cod fruitfully for 500 years but when their efficiency (perhaps combined with other cod-related factors) reaches a threshold cod populations can collapse and undersea food webs reorganize with new predators so that cod fingerlings have only remote chances of reaching breeding age. Furthermore societies can exert their own unpredictable and nonlinear influences that affect the global environment. For example industrial societies might release chlorofluorocarbons into the atmosphere for decades on end with deleterious consequences for the planets stratospheric ozone shield. But then suddenly as a result of new scientific findings widespread alarm and concerted political action they might (as indeed they have) agree to stop. (excerpt)
Terminology and classification of the cortical dysplasias

Background: There have been difficulties in achieving a uniform terminology in the literature regarding issues of classification with respect to focal cortical dysplasias (FCDs) associated with epilepsy. Objectives: To review and refine the current terminology and classification issues of potential clinical relevance to epileptologists, neuroradiologists, and neuropathologists dealing with FCD. Methods: A panel discussion of epileptologists, neuropathologists, and neuroradiologists with special expertise in FCD was held. Results: The panel proposed 1) a specific terminology for the different types of abnormal cells encountered in the cerebral cortex of patients with FCD; 2) a reappraisal of the different histopathologic abnormalities usually subsumed under the term “microdysgenesis,” and suggested that this terminology be abandoned; and 3) a more detailed yet straightforward classification of the various histopathologic features that usually are included under the heterogeneous term of “focal cortical dysplasia. ” Conclusion: The panel hopes that these proposals will stimulate the debate toward more specific clinical, imaging, histopathologic, and prognostic correlations in patients with FCD associated with epilepsy.
Foreign aid and economic growth: an econometric study of bangladesh

Bangladesh is one of the poorest countries in the world. Since independence in 1971, Bangladesh has received a large inflow of foreign capital from various countries for rapid economic progress. Bangladesh thus provides a test case for examining the effectiveness of foreign capital in promoting economic growth. Focussing on the supply side of the economy, an econometric model is developed to quantify the effects of foreign aid and its various components on economic growth. The model is tested using available time series data on Bangladesh from 1972 to 1988. Keeping data limitations, measurement problems and other econometric problems in mind, the empirical results indicate the domestic resources exert a stronger impact on growth than foreign resources. Foreign resources, in its highly aggregative form, do not show any significant contribution to growth. However, its decomposition into various components show that loans are more effective than grants and food aid is more effective than commodity or period .
The Sustainable Development Clauses in Free Trade Agreements of the EU with Asian Countries: Perspectives for ASEAN?

The paper shows that the present EU GSP Plus arrangement is to be considered as showing the level of aspiration of the EU for future FTA partners regarding international rules of sustainability and good governance. Following its 2007 East Asia Policy Guidelines, the EU started negotiations on an interregional EU–ASEAN FTA and on the FTA with South Korea. The EU–Korea FTA and the European Commission's reactions to the consultant's advice on sustainability provide evidence of the negotiation strategy regarding the sustainability chapter in such FTAs with Asia. We evaluate this chapter of the EU–Singapore FTA, concluded in December 2012 against this background and find that they are highly similar. We conclude that the EU–Singapore FTA sustainable development provisions can be considered as a benchmark for the on-going FTA negotiations with Malaysia, Vietnam and Thailand, and as a baseline for such provisions in a future EU–ASEAN FTA.
The Adequacy of Educational Cost Functions: Lessons From Texas

Adequacy studies based on cost functions have come under attack. A recent Texas court battle featured two cost function studies that reached markedly different conclusions about the additional funding needed to meet designated performance goals. Some critics see such disparities as indicators of a general futility in the whole education cost function enterprise. We argue that the more appropriate conclusion is that it is critically important to demand best-practice techniques from any analyst of educational costs. This article uses the Texas litigation studies as a lens through which to explore best practices in the estimation of educational cost functions. The analysis highlights five key decisions that researchers must make when using the cost function methodology in an educational setting and explores the implications of the various possible choices using recent data on public schools in Texas. As the analysis demonstrates, some common practices in cost function analyses of education are not best practices, and these deviations from best practice can have a significant impact on the estimated cost of an adequate education.
Activation of D3 Dopamine Receptor Decreases Angiotensin II Type 1 Receptor Expression in Rat Renal Proximal Tubule Cells

The dopaminergic and renin angiotensin systems interact to regulate blood pressure. Disruption of the D3 dopamine receptor gene in mice produces renin-dependent hypertension. In rats, D2-like receptors reduce angiotensin II binding sites in renal proximal tubules (RPTs). Because the major D2-like receptor in RPTs is the D3 receptor, we examined whether D3 receptors regulate angiotensin II type 1 (AT1) receptors in rat RPT cells. The effect of D3 receptors on AT1 receptors was studied in vitro and in vivo. The D3 receptor agonist PD128907 decreased AT1 receptor protein and mRNA in WKY RPT cells and increased it in SHR cells. PD128907 increased D3 receptors in WKY cells but had no effect in SHR cells. D3/AT1 receptors colocalized in RPT cells; D3 receptor stimulation decreased the percent amount of D3 receptors that coimmunoprecipitated with AT1 receptors to a greater extent in WKY than in SHR cells. However, D3 receptor stimulation did not change the percent amount of AT1 receptors that coimmunoprecipitated with D3 receptors in WKY cells and markedly decreased the coimmunoprecipitation in SHR cells. The D3 receptor also regulated the AT1 receptor in vivo because AT1 receptor expression was increased in kidneys of D3 receptor–null mice compared with wild type littermates. D3 receptors may regulate AT1 receptor function by direct interaction with and regulation of AT1 receptor expression. One mechanism of hypertension may be related to increased renal expression of AT1 receptors due decreased D3 receptor regulation.
Valuation of Equity-Indexed Annuities Under Stochastic Interest Rates

Abstract This paper considers the pricing of equity-indexed annuities (EIAs). Traditionally, the values of the guarantees embedded in these contracts are priced by modeling the underlying index fund while keeping the interest rates constant. The assumption of constant interest rates becomes unrealistic in pricing and hedging the EIAs since the embedded guarantees are often of much longer maturity. To solve this problem, the authors propose an economic model that has the flexibility of modeling the underlying index fund as well as the interest rates. Some popular EIAs are illustrated to assess the implication of the proposed model.
Explaining the Art Market's Thefts, Frauds, and Forgeries (And Why the Art Market Does Not Seem to Care)

Based upon a series of interviews with art market experts, this article identifies and answers a significant, yet previously unexplored economics puzzle affecting the art market. Economic theory suggests that markets generally produce efficiency and social wealth, but when they fail, most actors should prefer remedial measures to an inefficient status quo. The art market currently is, and has been, plagued by fraud, thefts, forgeries, and market failure — a state of affairs that the current legal framework has only made worse. Despite this, the art market seems to adamantly — and puzzlingly — defend its traditional business culture, rejecting all attempts to remedy inefficiencies. In other words, why has the art industry remained stable, yet fraught with market failure? Should we not expect those who have been adversely affected to campaign for change? The research herein adopts a law and economics approach, finding that reliable product information is the lifeblood of efficient markets, yet the unique nature of art encourages dealers, sellers, and experts, among others, to withhold or conceal important market information. This dynamic prevents prospective buyers from knowing whether an expensive work is worth the value for which it was sold, leading to an inefficient distribution of resources. Few actors have sought to change this, however, because the economic nature of art produces a special conflict of interest. Many buyers expect art to appreciate in value and thus assume that they will probably resell the work at a higher price, causing buyers to prefer an art market that favors the sellers. This finding suggests that efficient markets require a buyers and sellers to be sufficiently adverse or incur stark inefficiencies.
Buy Local: Media Constructions of a “Green” Political Identity

The focus of this study is to provide a greater understanding of language use as an exercise of power and identity construction within political public relations through the use of media campaigns. Using Fairclough’s (1992) three dimensional discourse analysis, we examine the discourses employed by the New Zealand Green Party in the construction and reproduction of its identity and ideology, communicated through key messages in the “Buy Kiwi Made” media campaign from 2005 to 2009. The findings suggest that the Green Party contested the free trade discourse that has driven economic policy in Aotearoa New Zealand since the middle of the 1980s, and positioned itself as the lead political party for New Zealand’s sustainable development. The campaign enabled the public to identify with the philosophy of the Green Party through a process of meaning creation. It demonstrates language use as an exercise of power, through which the Green Party struggled for a stronger political position. The study also contributes to public relations theory building through incorporating a critical discourse perspective into understanding the dynamic functions of media campaigns, as well as the implications of political public relations.
“Like it or not”: Consumer responses to word‐of‐mouth communication in on‐line social networks

Purpose – The purpose of this paper is to investigate how source, network, relationship, and message/content factors affect how consumers respond to a word‐of‐mouth (WOM) communication in an online social network.Design/methodology/approach – Hypotheses were addressed using two online surveys. The first of these examined persuasive WOM communications on Facebook, the second investigated WOM communication on Twitter.Findings – It was found that closeness to the source of a persuasive communication may have less of an impact on message acceptance in online social networks compared to traditional WOM. The number of persons in a product network, as well as whether those members of a product network are also members of one's friend network, are important factors that determine message acceptance.Originality/value – The paper demonstrates differences between online versus traditional WOM, and has important implications for marketing practitioners.
Effect of glucocorticoids on alpha 1-adrenergic receptor binding in rat vascular smooth muscle.

Glucocorticoids are known to have marked effects on blood pressure regulation, predominantly through altering cardiovascular sensitivity to noradrenaline. However, the molecular mechanisms underlying this action remain unclear. As part of our studies into these we have measured alpha 1-adrenergic receptor binding using the ligand [3H]prazosin in plasma membrane fractions of aortas prepared from control, adrenalectomized and dexamethasone-treated adrenalectomized rats. In controls there were 50 +/- 8 (S.E.M.; n = 6) fmol alpha 1-adrenergic receptors/mg membrane protein (Bmax) with a dissociation constant (Kd) of 0.52 +/- 0.10 nM (n = 6). Adrenalectomy 8 days before tissue preparation caused a 40% decrease in Bmax and a 60% decrease in Kd. Dexamethasone replacement after adrenalectomy returned these values close to those of controls. Noradrenaline competed for the [3H]prazosin-binding sites. Computer analysis by a non-linear curve-fitting program (LIGAND) showed that noradrenaline binding was to a heterogeneous population of high- and low-affinity receptors with Kd values of 1.87 +/- 0.73 microM and 0.48 +/- 0.12 mM (n = 5) respectively. Guanosine thiotriphosphate (GTP[S]) caused the conversion of high-affinity to low-affinity binding, consistent with the model of the high-affinity sites being coupled to a G protein. After adrenalectomy, noradrenaline binding was to a homogeneous population of low-affinity receptors; hence, the effect of GTP[S] was no longer apparent, suggesting that under these conditions the alpha 1-adrenergic receptors were unable to couple to a G protein. The two-site model of binding and GTP[S] effect was returned by dexamethasone treatment. (ABSTRACT TRUNCATED AT 250 WORDS)
Evidence To Support Continuation of Statin Therapy in Patients with Staphylococcus aureus Bacteremia

ABSTRACT In addition to cholesterol-lowering capabilities, statins possess anti-inflammatory and immunomodulatory effects. We sought to quantify the real-world impact of different statin exposure patterns on clinical outcomes in Staphylococcus aureus bacteremia. We conducted a retrospective cohort study among hospitalized patients with positive S. aureus blood cultures receiving appropriate antibiotics within 48 h of culture collection (Veterans Affairs hospitals, 2002 to 2013). Three statin exposure groups were compared to nonusers: pretreated statin users initiating therapy in the 30 days prior to culture and either (i) continuing statin therapy after culture or (ii) not continuing after culture, and (iii) de novo users initiating at culture. Nonusers included patients without statins in the year prior to culture through discharge. Propensity score-matched Cox proportional hazards regression models were developed. We were able to balance significantly different baseline characteristics using propensity score matching for pretreated without continuation (n = 331), pretreated with continuation (n = 141), and de novo (n = 177) statin users compared to nonusers. We observed a significantly lower 30-day mortality rate (hazard ratio [HR], 0.46; 95% confidence interval [CI], 0.25 to 0.84; number needed to treat [NNT], 10) among pretreated and continued statin users, while protective effects were not observed in de novo (HR, 1.04; 95% CI, 0.60 to 1.82; NNT, undefined) or pretreated but not continued (HR, 0.92; 95% CI, 0.64 to 1.32; NNT, 47) users. In our national cohort study among patients with S. aureus bacteremia, continuation of statin therapy among incident statin users was associated with significant beneficial effects on mortality, including a 54% lower 30-day mortality rate.
Exploring the formation of entrepreneurial teams: the key to rapid growth business?

There is ample anecdotal evidence, as well as an emergent body of literature, which examines the role of entrepreneurial teams in the success and growth of businesses. Earlier research by the authors has demonstrated that the core competence required by founding entrepreneurs is the ability to build and manage relationships. Their more recent work suggests that this core competence must be based around a clear vision for the business. In other words, the founding entrepreneur must be able to build a team to deliver the business vision. A review of literature is provided in this paper, offering a definition of the concept and some of the core issues that have to be addressed by entrepreneurs and small firm policies if businesses are to continue growing. This is supported by some preliminary findings from empirical research into how entrepreneurial teams are formed. The paper continues with propositions that can lead to further research in this relatively unexplored field.
Expression of matrix metalloproteinase regulator, RECK, and its clinical significance in osteosarcoma

Reversion‐inducing cysteine‐rich protein with Kazal motifs (RECK), a novel membrane‐anchored matrix metalloproteinase inhibitor, have been shown to be associated with prognosis and suppress tumor progression through angiogenesis inhibition in many cancers. In this study, the expression of RECK in osteosarcoma was examined, and its clinical significance was firstly evaluated. RECK expression was immunohistochemically examined in osteosarcoma from 49 patients. By summing intensity and proportion scores, these patients were categorized as weak and strong. RECK expression in the primary tumor was strong in 27 patients (55.1%) and was weak in the rest of the patients. The 5‐year survival rate of patients with RECK‐strong tumor (81.5%) was significantly higher than that of patients with RECK‐weak tumor (36.4%; p = 0.003). Reduced RECK expression significantly correlated with metastasis (p = 0.010) and recurrence (p = 0.004). A multivariate analysis confirmed that reduced RECK expression was an independent and significant factor to predict a poor prognosis (p = 0.017). RECK status is a useful prognostic factor in osteosarcoma, and an independent prognostic factor contributing to the determination of more adequate therapy strategies for each patient. © 2010 Orthopaedic Research Society. Published by Wiley Periodicals, Inc. J Orthop Res 28:1621–1625, 2010