Miracle-dz/UniFAR-FTUs huggingface dataset:
On the functions and objectives of internal audit and their underlying conditions

Focuses on the functions and objectives of internal audit and the conditions necessary for them. Believes the basic function of internal audit is a special kind of economic control. In other words, internal audit itself is a special kind of control function over other controls within an organization. In addition, internal audit still has three sub‐functions, i.e. supervision, attestation and evaluation, which are essential to achieving the control function. Internal audit is an integrated part of the process of accountability; its general objective is to ensure and promote the effective performance of accountability assumed by the management of an organization. Identifies three important conditions necessary for achieving the functions and objectives of internal audit: independence, organizational status and objectivity.
An Analysis of Formal Mentoring Programs and Perceived Barriers to Obtaining a Mentor at Large Public Accounting Firms

One way for firms to promote the mentoring of employees is to establish formal programs that match employees with potential mentors. Whether employees are satisfied with such formal mentoring is an empirical question. This paper examines that issue as well as whether formal mentoring programs serve to reduce perceived barriers to obtaining a mentor. The study is based on survey data obtained from 723 respondents currently working at the major public accounting firms. The study found that certain methods for matching potential mentors and prote´ge´s, as well as certain formal structures (e.g., meeting regularly and setting goals and objectives), are associated with greater mentorship satisfaction by employees. Also, the study found evidence that employees exposed to formal mentoring programs perceive no more barriers to obtaining a mentor than employees who develop informal mentoring relationships. No evidence was found suggesting that female employees, compared to males, perceived greater barriers to obta.
Identity and Resources

The overall problem discussed in this article is that due to external resource dependence there is a problem for management to manifest an organisation’s identity. This is a particular problem for many voluntary organisations in Third World contexts receiving aid for societal development. The paper summarises a research which theoretically tries to contribute to the development of resource dependence theory by applying a new institutional perspective. Management and policies are adopted from a fragmented external resource environment rather than designed on the basis of overall identity and local context.
Beyond GDP: Measuring Economic Well-Being in Canada and the Provinces, 1981-2010

This report presents new estimates of the Index of Economic Well-being (IEWB) and its four domains (consumption flows, stocks of wealth, economic equality and economic security) for Canada and the provinces for the 1981-2010 period. It finds that the IEWB advanced at a 0.78 per cent average annual growth rate over the period, below the 1.32 per cent growth for GDP per capita. Both the consumption and wealth domains experienced solid advances over the period, but these developments were offset by declines in the equality and economic security domains. The recent recession caused a decline in the IEWB for Canada, driven by declines in wealth and economic security.
Is regional innovation system development possible in peripheral regions? Some evidence from the case of La Pocatière, Canada

The aim of this paper is to contribute to a greater understanding of the research on innovation systems in peripheral regions by providing a detailed account of the case of the La Pocatière region in Canada. In analysing this case, we raise the following two questions: (1) what are the actors and structure of the innovation system in La Pocatière? ; (2) what are the key factors and dynamics leading to innovation activity, as well as to the transformation and growth of this regional innovation system? The empirical bases for the analyses are derived from various sources: historical documents, statistical data, and in-depth interviews with key individuals in private and public organizations.
Energy at heart: matching demand with production.

This editorial refers to ‘Mitochondrial transcription factors TFAM and TFB2M regulate Serca2 gene transcription’ by A. Watanabe et al. , pp. 57–67, this issue. How are energy-consuming processes matched with energy supply in constantly working heart muscle cells? A new piece in the puzzle of myocardial gene regulation indicates that two main inducers of energy production also increase the abundance of a major consumer. Watanabe et al . 1 convincingly demonstrate that mitochondrial transcription factors A (TFAM) and B2 (TFB2M) not only stimulate mitochondrial biogenesis, but also induce transcription of the Serca2 gene, which encodes the sarco-endoplasmic reticulum calcium ATPase type 2a (SERCA2a). Their findings are potentially important, since energy depletion is a major problem in the failing heart2 and maintaining SERCA2a activity is vital for contractile function.3 Several lines of evidence from neonatal rat cardiomyocyte cultures and a rat experimental myocardial infarction model led to the conclusion that transcription of the Serca2 gene is regulated by TFAM and TFB2M,1 which were previously thought to be specific for mitochondrial gene regulation. First, both transcription factors localize to the nucleus and not only to mitochondria, even though none of them has classical nuclear localization signals. There they bind to the 5′ regulatory region of the …
Incentive Pay and the Market for CEOS: An Analysis of Pay-for-Performance Sensitivity

Significant increases in CEO compensation in recent years have coincided with an unprecedented bull market for stocks. They have also coincided with increasingly frequent arguments from academics and practitioners that CEO pay is excessive. Academics in particular point to departures from relative performance evaluation as a major puzzle. Observing that the sensitivity of CEO compensation to market returns is inconsistent with the predictions of principal-agent theory; they have increasingly been tempted to resort to political explanations to explain the compensation of CEOs. The sensitivity of CEO compensation to market returns is not so puzzling, however, when one recognizes the special feature of the labor market for CEOs. The combination talent sorting of CEOs among firms and aggregate shocks that affect the marginal value of CEO services to the firm predicts a positive relationship between CEO pay and aggregate stock market returns. We argue that the supply of highly skilled CEOs capable of running large, complex corporations is relatively inelastic, so shocks to aggregate demand for CEOs simultaneously raise firm value and raise the marginal value of CEO services to the firm. In equilibrium, such shocks bid up the value of their compensation packages. This phenomenon makes it appear as if (some) firms are violating relative performance evaluation. Using Standard and Poor's Execucomp data for a large panel of U.S. firms, we show that the empirical "failure" of RPE is systematically restricted to the CEOs of certain types of firms. In our data, there is less of a puzzle for the firms in the bottom quartile of the size distribution. The behavior of these firms is in closer accordance with the predictions of agency theory. We interpret this as evidence that the supply of CEOs sufficiently skilled to manage such firms is relatively elastic. The compensation packages for the CEOs of larger, more complex firms, however, require highly skilled CEOs. Empirically, the compensation packages for the CEOs of these firms are more sensitive to aggregate shocks, which we interpret as evidence that the supply of highly skilled CEOs is relatively inelastic. These results are robust to robustness checks against alternative hypothesis such as "skimming" and strategic considerations. Finally, the paper's findings suggest three extensions to i) analysis rent sharing between CEOs and firms, ii) comparisons of pay-performance sensitivities of CEOs and divisional managers, and iii) studies of cyclical patterns in earnings inequality.
An improved incremental frequency reuse scheme employing maximally orthogonal fundamental segments

We propose an efficient segment assignment strategy for the incremental frequency reuse (IFR) scheme [1], in which each cell within a cluster of adjoining cells has its own fundamental segment orthogonal to a maximal extent to those of other cells within the cluster, in order to control effectively inter-cell interference (ICI). First, the IFR scheme with maximally orthogonal fundamental segments (MOFS) (hereafter, called as the IFR-MOFS scheme) divides the entire radio spectrum into multiple segments, in which all the cells within the cluster follow the same segmentation rule. Then, it designates a unique MOFS for each cell, distinct from those of other cells within the cluster. Finally, a set of corresponding segment assignment sequences is defined to mitigate ICI within the cluster greatly through systematic segment allocation among adjoining cells. A system-level simulator for an orthogonal frequency division multiple access (OFDMA) cellular system covering surrounding cells up to 3rd-tier has been implemented. Simulation results show that the IFR-MOFS scheme provides quite bett er the cell-edge performance as well as the overall cell capacity a s compared with the original IFR scheme [1], the soft frequency reuse (SFR) scheme, and the classical universal frequency reuse (UFR) scheme.
Performance Funding in Higher Education: Do Financial Incentives Impact College Completions?

In 2000, the Pennsylvania State System of Higher Education introduced a performance-based funding model aimed at increasing degree productivity among the state's public colleges. This study examines how the new policy affected undergraduate degree completions. Using a difference-in-differences estimation strategy, results suggest the policy has not systematically increased degree completions within the state. With limited evidence of the policy's effect, we conclude that this was an ineffective funding model in terms of its ability to increase college completions. Although we find modest impacts when compared against colleges in neighboring states, these impacts disappear when matched against similar colleges from other states.
Research on conventional PFC and bridgeless PFC in air conditioner

Based on analysis of existing bridgeless Boost PFC topologies, this paper designs an improved bridgeless Boost PFC circuit with simple current sensing circuit, low common mode noise and high utilization of magnetic cores. The improved bridgeless PFC and a conventional PFC are used as the main circuit of power stage in air conditioning system. With the control chip IRMCF312, two 2.0kW prototypes of air conditioner outdoor unit are designed to make a comprehensive analysis on power factor, efficiency, harmonic currents, EMI and cost. Experimental results verify the bridgeless PFC can obtain same power factor, similar harmonic current, EMI noise and higher efficiency comparing with conventional PFC, and the whole efficiency of air conditioner outdoor unit with bridgeless PFC can reach 95%.
The use of multiple-subscripted arrays in benchmark programs

In this paper we study the effects of using multiple-subscripted arrays in benchmark programs. We identify and exemplify typical problems caused by multiple-subscripted arrays and show why their usage in benchmarking should be strictly controlled and frequently restricted. Multiple-subscripted arrays can be considered harmful in the case of general purpose processor-bound benchmarks. On the other hand, the multiple-subscripted arrays are shown to be suitable for measuring the optimizing features of compilers, especially for RISC machines.
Immunogenicity of recombinant Lactobacillus plantarum NC8 expressing goose parvovirus VP2 gene in BALB/c mice

Goose parvovirus (GPV) continues to be a threat to goose farms and has significant economic effects on the production of geese. Current commercially available vaccines only rarely prevent GPV infection. In our study, Lactobacillus (L.) plantarum NC8 was selected as a vector to express the VP2 gene of GPV, and recombinant L. plantarum pSIP409-VP2/NC8 was successfully constructed. The molecular weight of the expressed recombinant protein was approximately 70 kDa. Mice were immunized with a 2 × 109 colony-forming unit/200 µL dose of the recombinant L. plantarum strain, and the ratios and numbers of CD11c+, CD3+CD4+, CD3+CD8+, and interferon gamma- and tumor necrosis factor alpha-expressing spleen lymphocytes in the pSIP409-VP2/NC8 group were higher than those in the control groups. In addition, we assessed the capacity of L. plantarum SIP409-VP2/NC8 to induce secretory IgA production. We conclude that administered pSIP409-VP2/NC8 leads to relatively extensive cellular responses. This study provides information on GPV infection and offers a clear framework of options available for GPV control strategies.
Dynamic Demand Analyses for Gasoline and Residential Electricity

HE EVENTS of this last year have made consumers everywhere aware of the need for an adjustment in energy consumption patterns. In the 1960's the price of energy appears to have fallen in real terms and as a result the growth of most forms of energy consumption accelerated. Until recently most energy resources -excluding natural gas where the price was kept down by regulation-were in a buyers' market. The emphasis was on sales promotion. In electricity, for instance, utilities offered special incentives to increase usage, such as favorable offers on appliances or free light bulbs, while continuing to rely on their long-standing practice of lower average prices for large consumption. The gasoline market was also soft, as appears from such various types of marketing actions as games and free gifts to increase sales. Excess capacity in refining strengthened the hand of independent marketers, whose emergence often led to price wars. In buying new cars most consumers paid little attention to gasoline mileage. Today, however, the problem is not to increase energy sales but to decrease them. This has raised the question as to whether market mechanisms will be able to adjust supply and demand to each other. Already there are signs that the market may not be given a chance. Public opinion polls show that a majority of the public feel gasoline rationing is needed, and one city, Los Angeles, has ordered all households to reduce electricity consumption by 10 percent or have their power turned off. Clearly there is no widespread confidence in the efficacy of higher prices in curtailing demand, although the price increases themselves are criticized on distributional grounds. Greater knowledge of the effect of prices is needed not only for short-term domestic policy, but also for anticipating developments in the world petroleum market, where a producer cartel is now firmly in charge. In this paper we present results on the demand for gasoline and residential electricity, the two largest items in the consumer's energy budget. These demand functions are estimated using pooled time series data from different states. This disaggregated approach was selected because regional variations in prices and consumption patterns provide valuable information for disentangling the effects of price changes. The data are fitted to dynamic demand functions of the flow-adjustment type; this specification corrects for the lack of adequate data on changes in the characteristics of the capital stocks involved.
Diffraction of an electric polarized wave by an obtuse-angled dielectric wedge: A UAPO solution

This paper deals with the diffraction of an electric polarized plane wave normally impacting on a lossless dielectric wedge having obtuse apex angle and arbitrary dielectric permittivity. The approach used here exploits a Physical Optics approximation for the electric and magnetic equivalent surface currents in the scattering integrals related to the inner region of the wedge and the surrounding space. The proposed solutions give rise to field levels in good agreement with Finite Difference Time Domain data.
Adjusting Chinese income inequality for environmental equity

ABSTRACT Given the extensive discussion of China's air pollution and urban income inequality problems, relatively little attention has been paid to any relationship which may exist between the two. This paper seeks to do so, by exploring the existence of environmental equity in China. Specifically, we first calculate traditional measures of urban income inequality (the Gini coefficient and Theil's T and L indices) for the years 1995 and 2004. Then, we estimate ‘pollution-adjusted’ incomes using China-based health functions and economic valuation studies, and recalculate the income (or now welfare) inequality measures. The results indicate that as pollution cleanup efforts gain traction over time, the regressive consequences of pollution may diminish. We thus conclude with an encouraging note for developing countries: improving welfare distribution can coexist with an improving environment.
Under-Funded and Overwhelmed: The Voluntary Sector as Worker Representation in Britain's Individualised Industrial Relations System

The majority of British workers are non-unionised. They face grievances at work alone. For the low paid among them, the main source of advice and support is the voluntary sector, in particular the Citizens Advice Bureaux and Law Centres. This article presents findings from a survey of front-line employment advisers in Citizens Advice Bureaux and Law Centres that show how under-funding by government at a time of rising demand from workers has affected the service they are able to provide and the quality of their own working life.
Clinical review 142: cardiac dysrhythmias and thyroid dysfunction: the hidden menace?

Thyrotoxicosis is often perceived as a reversible disorder without long-term consequences, perhaps because of the availability of effective treatments, but recent evidence suggests that there may, in fact, be adverse outcomes. Long-term follow-up studies have revealed increased mortality from cardiovascular and cerebrovascular disease in those with a past history of overt hyperthyroidism treated with radioiodine as well as in those with subclinical hyperthyroidism indicated by a low serum TSH concentration. Thyroid hormones exert direct effects on the myocardium as well as the systemic vasculature predisposing to dysrhythmias, especially supraventricular. Effects of thyroid hormones on the autonomic nervous system may also contribute to arrhythmogenesis. Atrial fibrillation is a recognized complication of hyperthyroidism that predisposes to embolic events. Development of atrial fibrillation, together with other supraventricular dysrhythmias (both clinically obvious and those detected only by Holter monitoring) in those with hyperthyroidism may account for increased vascular mortality. Improved detection of supraventricular dysrhythmias and therapeutic intervention (e.g. anticoagulants, antiarrhythmics) may improve the long-term vascular prognosis, but their role remains to be established in large therapeutic trials.
Probabilistic prediction based automated driving motion planning algorithm for lane change

This paper describes design and evaluation of a motion planning algorithm of automated vehicle for lane change. Autonomous lane change is necessary for highway automated driving. In a perception part, surrounding vehicles' states are estimated and predicted. The motion of ego vehicle is also predicted and these prediction information is utilized in motion planning. In motion planning part, driving mode, which is lane keeping or lane change, target states and constraints are decided. Lane change mode decision is determined based on surrounding vehicles states and ego vehicle states. Lane change availability is decided by the safety distance that considers relative velocity and relative position of subject and surrounding vehicles. If the ego vehicle do not perform to lane change, the most proper position is selected considering the probabilistic prediction information and the safety distance. And the longitudinal control is applied to move desired merge position. A safety driving envelope is defined based on information of surrounding vehicles behaviors and is used for control constraints. In control part, the controller is designed to obtain the desired steering angle and longitudinal acceleration using a model predictive control (MPC) with constraints. The proposed automated driving algorithm has been evaluated via computer simulation studies.
The Leadership Audit: A Process to Enhance the Development of Student Leadership

A leadership audit is a systematic, comprehensive, and objective process to identify all of the experiences by which students may develop leadership abilities. The results of this process create organizational awareness about leadership opportunities, form the basis for evaluation and planning, and provide data to determine the impact of new programs. Typically conducted by an auditor working with a steering committee, the leadership audit achieves its purpose through a variety of data collection techniques, including interviews, questionnaires, and content analysis. If the campus community is well informed about and involved in the leadership audit, the process has significant potential to enhance student leadership development.
[POSTER] Natural User Interface for Ambient Objects

To help the computing device always understand the spacial relationship between the user's gesture and the ambient objects, a methodology is proposed to find the user's virtual eye center in the wearable camera coordinate system and then calculate accurately where a user is pointing at to perform the natural interaction. First, the wearable RGB-D sensor is affixed around the user forehead. A tool-free calibration is done by having the user move their fingers along their lines of sight from his eye center to the random selected targets. The fingertips are detected in the depth camera and then the interaction of these lines of sight is calculated. Then we present how to find where the user is pointing at in different scenarios with a depth map, a detected object and a controlled virtual element. To validate our methods, we perform a point-to-screen experiment. Results demonstrate that when a user is interacting with a display up to 1.5 meters away, our natural gesture interface has an average error of 2.1cm. In conclusion, the presented technique is a viable option for a reliable user interaction.
The Pregnant Patient With Congenital Heart Disease

Advances in the surgical palliation and correction of congenital heart lesions have improved survival and increased the number of patients living into adulthood. Although pregnancy outcomes will be favorable for most patients with congenital heart disease, the cardiovascular challenges associated with pregnancy and delivery are best managed with a multidisciplinary approach during the puerperium. This review addresses the prevalence, physiology, risk assessment, peripartum complications, and anesthetic management of the pregnant patient with underlying congenital heart disease.