Miracle-dz/UniFAR-FTUs huggingface dataset:
Balancing the scorecard through academic accounting research: opportunity lost?

Purpose – As one of the co‐authors of the first academic research papers published in a major accounting research journal on the subject of the balanced scorecard, the author was asked to reflect on his experiences with research in this area over the last 12 years since that first paper was published. The purpose of this paper is to do this through personal reflection and a literature review.Design/methodology/approach – Employing personal reflection and a literature review, the author examines three issues: what motivated him to start this research program; the way the research program unfolded and its unintended consequences; and finally some reflections on the academic research enterprise as it is practised in North America that are reflected by the unintended consequences.Findings – The author looks at the differences in psychology research traditions and how they shaped the research program on the balanced scorecard into an attempt to “debias” a problem rather than to bring strong human information p.
Maximization of Markers Linked in Coupling for Tetraploid Potatoes via Monoparental Haploids

Haploid potato populations derived from a single tetraploid donor constitute an efficient strategy to analyze markers segregating from a single donor genotype. Analysis of marker segregation in populations derived from crosses between polysomic tetraploids is complicated by a maximum of eight segregating alleles, multiple dosages of the markers and problems related to linkage analysis of marker segregation in repulsion. Here, we present data on two monoparental haploid populations generated by prickle pollination of two tetraploid cultivars with Solanum phureja and genotyped with the 12.8 k SolCAP single nucleotide polymorphism (SNP) array. We show that in a population of monoparental haploids, the number of biallelic SNP markers segregating in linkage to loci from the tetraploid donor genotype is much larger than in putative crosses of this genotype to a diverse selection of 125 tetraploid cultivars. Although this strategy is more laborious than conventional breeding, the generation of haploid progeny for efficient marker analysis is straightforward if morphological markers and flow cytometry are utilized to select true haploid progeny. The level of introgressed fragments from S. phureja, the haploid inducer, is very low, supporting its suitability for genetic analysis. Mapping with single-dose markers allowed the analysis of quantitative trait loci (QTL) for four phenotypic traits.
Switching dynamics of a magnetostrictive single-domain nanomagnet subjected to stress

The temporal evolution of the magnetization vector of a single-domain magnetostrictive nanomagnet, subjected to in-plane stress, is studied by solving the Landau-Lifshitz-Gilbert equation. The stress is ramped up linearly in time and the switching delay, which is the time it takes for the magnetization to flip, is computed as a function of the ramp rate. For high levels of stress, the delay exhibits a non-monotonic dependence on the ramp rate, indicating that there is an {\it optimum} ramp rate to achieve the shortest delay. For constant ramp rate, the delay initially decreases with increasing stress but then saturates showing that the trade-off between the delay and the stress (or the energy dissipated in switching) becomes less and less favorable with increasing stress. All of these features are due to a complex interplay between the in-plane and out-of-plane dynamics of the magnetization vector induced by stress.
Social Stress Alters Expression of Large Conductance Calcium‐Activated Potassium Channel Subunits in Mouse Adrenal Medulla and Pituitary Glands

Large conductance calcium‐activated potassium (BK) channels are very prominently expressed in adrenal chromaffin and many anterior pituitary cells, where they shape intrinsic excitability complexly. Stress‐ and sex‐steroids regulate alternative splicing of Slo‐α, the pore‐forming subunit of BK channels, and chronic behavioural stress has been shown to alter Slo splicing in tree shrew adrenals. In the present study, we focus on mice, measuring the effects of chronic behavioural stress on total mRNA expression of the Slo‐α gene, two key BK channel β subunit genes (β2 and β4), and the ‘STREX’ splice variant of Slo‐α. As a chronic stressor, males of the relatively aggressive SJL strain were housed with a different unfamiliar SJL male every 24 h for 19 days. This ‘social‐instability’ paradigm stressed all individuals, as demonstrated by reduced weight gain and elevated corticosterone levels. Five quantitative reverse transcriptase‐polymerase chain assays were performed in parallel, including β‐actin, each calibrated against a dilution series of its corresponding cDNA template. Stress‐related changes in BK expression were larger in mice tested at 6 weeks than 9 weeks. In younger animals, Slo‐α mRNA levels were elevated 44% and 116% in the adrenal medulla and pituitary, respectively, compared to individually‐housed controls. β2 and β4 mRNAs were elevated 162% and 194% in the pituitary, but slightly reduced in the adrenals of stressed animals. In the pituitary, dominance scores of stressed animals correlated negatively with α and β subunit expression, with more subordinate individuals exhibiting levels that were three‐ to four‐fold higher than controls or dominant individuals. STREX variant representation was lower in the subordinate subset. Thus, the combination of subunits responding to stress differs markedly between adrenal and pituitary glands. These data suggest that early stress will differentially affect neuroendocrine cell excitability, and call for detailed analysis of functional consequences.
Some aspects of the epidemiology of human minor birth defects and morphological variants in a completely ascertained newborn population (Madison study).

In 4319 infants examined at birth who were without major birth defects those with a "remarkable" pregnancy outcome, i.e., low birth weight (less than 2500 g), long gestation (greater than or equal to 43 weeks), stillborn, or twin status, were more likely to have a minor birth defect than the remainder. With regard to the 2 most frequent defects, simian crease and folded helix, the increase in the former was of about the same order (1.6-2.1 -fold) in those with remarkable outcome of all types, but the increase in the latter was particularly great in twins (approximately 3.1-fold) compared with the other remarkable outcomes (approximately 1.3-fold). With regard to variants, which were defined as those features scored that occurred in 4% or more of the newborn population, some (flat and small hemangioma on face and scalp, Brushfield spots, flat nasal bridge, hyperflexed thumbs, hydrocele, and mild calcaneovalgus) exhibited a trend towards negative association with low birth weight and a trend to positive association (with exception of hemangioma and calcaneovalgus) with long gestation, suggesting they may simply be indirect markers of gestational age. There was a trend to a slight decrease in the frequency of minor defects with increasing maternal age, similar to the trend for major defects.
Three-year follow-up and event rates in the international REduction of Atherothrombosis for Continued Health Registry

Aims To determine 3-year event rates in outpatients with vascular disease enrolled in the REduction of Atherothrombosis for Continued Health (REACH) Registry. Methods and results REACH enrolled 67 888 outpatients with atherothrombosis [established coronary artery disease (CAD), cerebrovascular disease, or peripheral arterial disease (PAD)], or with at least three atherothrombotic risk factors, from 44 countries. Among the 55 499 patients at baseline with symptomatic disease, 39 675 were eligible for 3-year follow-up, and 32 247 had data available (81% retention rate). Among the symptomatic patients at 3 years, 92% were taking an antithrombotic agent, 91% an antihypertensive, and 76% were on lipid-lowering therapy. For myocardial infarction (MI)/stroke/vascular death, 1- and 3-year event rates for all patients were 4.2 and 11.0%, respectively. Event rates (MI/stroke/vascular death) were significantly higher for patients with symptomatic disease vs. those with risk factors only at 1 year (4.7 vs. 2.3%, P < 0.001) and at 3 years (12.0 vs. 6.0%, P < 0.001). One and 3-year rates of MI/stroke/vascular death/rehospitalization were 14.4 and 28.4%, respectively, for patients with symptomatic disease. Rehospitalization for a vascular event other than MI/stroke/vascular death was common at 3 years (19.0% overall; 33.6% for PAD; 23.0% for CAD). For patients with symptomatic vascular disease in one vascular bed vs. multiple vascular beds, 3-year event rates for MI/stroke/vascular death/rehospitalization were 25.5 vs. 40.5% (P < 0.001). Conclusion Despite contemporary therapy, outpatients with symptomatic atherothrombotic vascular disease experience high rates of recurrent vascular events and rehospitalizations.
Are Tax Incentives for Charitable Giving Efficient? Evidence from France

This paper estimates the effect of tax incentives for charitable contributions in France. We focus on two reforms that increased the nonrefundable tax credit rate for charitable contributions by 32 percent. We use a difference-in-difference identification, comparing the evolution of contributions for groups of households with similar income, but different taxable status due to differences in family size. We control for censoring issues and investigate distributional effects using a three-step censored quantile regression estimator. We find that the price elasticity of contributions is relatively small, but tends to increase with the level of gifts. (JEL D14, D64, H24)
A critical look at spatial scale choices in satellite-based aerosol indirect effect studies

Abstract. Analysing satellite datasets over large regions may introduce spurious relationships between aerosol and cloud properties due to spatial variations in aerosol type, cloud regime and synoptic regime climatologies. Using MODerate resolution Imaging Spectroradiometer data, we calculate relationships between aerosol optical depth τa derived liquid cloud droplet effective number concentration Ne and liquid cloud droplet effective radius re at different spatial scales. Generally, positive values of dlnNe dlnτa are found for ocean regions, whilst negative values occur for many land regions. The spatial distribution of dlnre dlnτa shows approximately the opposite pattern, with generally postive values for land regions and negative values for ocean regions. We find that for region sizes larger than 4° × 4°, spurious spatial variations in retrieved cloud and aerosol properties can introduce widespread significant errors to calculations of dlnNe dlnτa and dlnre dlnτa . For regions on the scale of 60° × 60°, these methodological errors may lead to an overestimate in global cloud albedo effect radiative forcing of order 80% relative to that calculated for regions on the scale of 1° × 1°.
A hedonic price analysis of thoroughbred broodmare characteristics

Thoroughbred broodmares are the primary input in the foal production process. Breeders need to make informed broodmare investment decisions, since substantial financial and genetic risks are associated with overvaluing a broodmare's productive capacity. Each broodmare represents a unique combination of breeding, racing, and genetic characteristics. This study estimates the marginal values of broodmare characteristics. Results identify large price differentials for broodmares that have won or produced graded stakes race winners. The analysis provides information for marketing, accounting and management decisions. lEconLit Citation: Q130r. © 2001 John Wiley & Sons, Inc.
THE EPIDERMAL BIOSYNTHESIS OF CHOLECALCIFEROL (VITAMIN D3)

Abstract— An attempt has been made to calculate the rate of ultraviolet absorption by 7‐dehydrocholes‐terol. provitamin D3, in the epidermis as a function of latitude, season and skin type, in the hope that it will provide an upper‐limit estimate of the epidermal vitamin production. The results indicate that a significant fraction of the total epidermal production may occur in the stratum corneum with figures of 15 and 31% being found for non‐pigmented and pigmented epidermises, respectively. Total production in negroid epidermis is predicted to be about 40% of that in the Caucasian one and the latitudinal variation is greater than the seasonal variation, in agreement with the behaviour of the available solar ultraviolet. Overall production rates are sufficiently high for it to be unnecessary to invoke an enhanced absorption mechanism for the provitamin, although the results do indicate that there may be a risk of deficient production above about 40oN.
Research Note: The Economic Attractiveness of Runners: Are They ‘Healthy’ Tourists?

This research note takes a brief empirical look at the expenditure patterns and tourist behaviours of road-race tourists to Charleston, South Carolina during the city's annual Cooper River Bridge Run, which last year attracted more than 45,000 participants. The findings suggest that runners/walkers are less than ideal tourists for the community. The note concludes with suggestions to tourism officials in other communities that may be considering the addition of a road race to their annual events calendar.
A Puzzle in SRI: Stakeholders in the Mist

Abstract‘Stakeholder’ and related notions have been coined to enhance managerial practice in mainstream corporations. Currently, these notions are abundantly present in all kinds of discourses, especially those on ‘socially responsible investing’. But what kind of stakeholder management are these socially responsible investors promoting and what might be reasonable expectations about outcomes? We find that they promote an approach that has shareholder value as motivation and legitimisation and that they nowhere promote sharing of governance with stakeholders other than shareholders. We explain why this might reasonably be expected. Besides mainstream investors and corporations, investing through co-operatively structured corporations differs regarding stakeholder positions with respect to the position of at least one stakeholder group, whether this be consumers, employees or producers. What are the implications thereof and are these investments then superior from a socially responsible perspective on investment? We find that co-operative investors meet their own set of difficulties in implementing stakeholder management. Our questions and findings enable us to formulate some critical remarks on the stakeholder-notion in both discourses and in general. We suggest that its use, if not halted altogether, should at least be restricted and substituted by the use of more specific notions.
Effect of Increased Male and Female Age at Mating on the Reproductive Performance of Cnaphalocrocis medinalis (Crambidae: Lepidoptera)

ABSTRACT The success of mating disruption using synthetic sex pheromones depends not only on preventing mating, but also on delayed mating in the target insect. Using the rice leaffolder moth, Cnaphalocrocis medinalis (Guenée), we determined the effect of increased age at mating imposed on males only (male treatment), females only (female treatment), or on both sexes simultaneously (both sexes treatment). These increased age treatments had a negative effect on the percentage of mating, the total number of eggs, and the hatchability. The female reproductive performance in C. medinalis was decreased with increased moths' age. The both sexes treatment had the most potent negative effect on reproductive performance. Longevity of mated moths and duration of the preoviposition period in C. medinalis were not significantly different among these increased age treatments. The underlying mechanisms causing a decline in female reproductive performance of C. medinalis when increased age was imposed on males versus females and the potential of using mating disruption strategies to control the populations in paddy fields are discussed.
Bazedoxifene: the evolving role of third-generation selective estrogen-receptor modulators in the management of postmenopausal osteoporosis

Osteoporosis is a significant public health concern, particularly for postmenopausal women. Current treatment options may not be appropriate for all women. Selective estrogen-receptor modulators (SERMs) are a class of molecules with tissue-selective activity. Bazedoxifene is currently in clinical development for the prevention and treatment of postmenopausal osteoporosis. In a 2-year, phase III, osteoporosis prevention study (N = 1583), bazedoxifene 10, 20, and 40 mg was shown to preserve bone mineral density and decrease biochemical markers of bone turnover compared with placebo in postmenopausal women at risk for osteoporosis. In a pivotal 3-year, phase III, osteoporosis treatment study (N = 7492), bazedoxifene 20 and 40 mg significantly reduced the incidence of new vertebral fractures compared with placebo (p < 0.05 for both) in postmenopausal women with osteoporosis. In a post hoc subgroup analysis of women at higher risk for fracture (n = 1772), bazedoxifene 20 mg significantly reduced the risk of nonvertebral fractures versus placebo (p = 0.02) and raloxifene 60 mg (p = 0.05). Bazedoxifene 20 mg has demonstrated sustained efficacy in reducing the risk of vertebral fractures over 5 and 7 years. Overall, bazedoxifene was generally safe and well tolerated, with favorable endometrial and breast safety profiles. As with other SERMs, the rate of deep vein thrombosis was higher in the bazedoxifene groups compared with placebo at 3 and 5 years. Considering its demonstrated efficacy and safety, bazedoxifene may be an appropriate osteoporosis therapy for women who cannot take or are unwilling to take bisphosphonates because of safety or tolerability issues. Bazedoxifene may also be appropriate for younger women at increased fracture risk who are concerned about the effects of long-term bisphosphonate therapy. This article reviews the results of key clinical trials of bazedoxifene for the prevention and treatment of postmenopausal osteoporosis and describes its role in clinical practice.
Evaluation of generalization based K-anonymization algorithms

The Electronic-Era has brought the major challenge to the individual's privacy by collecting the individual's information. This information is a threat to the privacy as it is published to the third party for the purpose of either research or study. Even though the identity is not published, based on some informative attributes and publicly available data, fraudulent can access the information which is supposed to be private. As a result, many researchers are attracted towards the challenge and developed many solutions. This paper is aimed to give comparative evolution of the various generalization hierarchy based K-anonymization algorithms. Major challenge while preserving the privacy of an individual, is to keep published data useful for the further research and analysis. Also, the data generated is voluminous and it should take less amount of time for anonymization. In this work these algorithms are compared for efficiency (in terms of time) and utility loss.
Optimal data scheduling for P2P video-on-demand streaming systems

Peer-to-peer (P2P) overlay-based streaming services have became more and more attractive. However, it is still challenging to provide scalable streaming services over large-scale Internet environment beacause of the stringent quality of service requirements as well as the dynamic nature of P2P overlay network. In this study, the authors focus on the optimisation of streaming data scheduling in P2P video-on-demand (VoD) system, with the objective of minimising the server stress and maximising the playback continuity. The authors first model the data scheduling problem to the maximum network flow problem where the schedule scheme is transformed to find an optimal supplier-consumer relationship assigment among peers with minimal server strees, and then present two max-flow-based streaming data scheduling algorithms by combining the upload capacity of peers as well as the path capacity between peers. The authors prove that the computing complexing of the proposed scheduling algorithms is polynomial. The practicability of the proposal is evaluated via simulations. Simulation results indicate that the proposed scheduling scheme could distribute bandwidth load among peers well while keeping the node degree low. Simulation results also show that the novel proposal has better performance than previous work in term of the server stress and the playback continuity.
Model of mouth-to-mouth transfer of bacterial lipoproteins through inner membrane LolC, periplasmic LolA, and outer membrane LolB

Outer membrane-specific lipoproteins in Escherichia coli are released from the inner membrane by an ATP-binding cassette transporter, the LolCDE complex, which causes the formation of a soluble complex with a periplasmic molecular chaperone, LolA. LolA then transports lipoproteins to the outer membrane where an outer membrane receptor, LolB, incorporates lipoproteins into the outer membrane. The molecular mechanisms underlying the Lol-dependent lipoprotein sorting have been clarified in detail. However, it remained unclear how Lol factors interact with each other to conduct very efficient lipoprotein transfer in the periplasm where ATP is not available. To address this issue, a photo-reactive phenylalanine analogue, p-benzoyl-phenylalanine, was introduced at various positions of LolA and LolB, of which the overall structures are very similar and comprise an incomplete β-barrel with a hydrophobic cavity inside. Cells expressing LolA or LolB derivatives containing the above analogue were irradiated with UV for in vivo photo-cross-linking. These analyses revealed a hot area in the same region of LolA and LolB, through which LolA and LolB interact with each other. This area is located at the entrance of the hydrophobic cavity. Moreover, this area in LolA is involved in the interaction with a membrane subunit, LolC, whereas no cross-linking occurs between LolA and the other membrane subunit, LolE, or ATP-binding subunit LolD, despite the structural similarity between LolC and LolE. The hydrophobic cavities of LolA and LolB were both found to bind lipoproteins inside. These results indicate that the transfer of lipoproteins through Lol proteins occurs in a mouth-to-mouth manner.