Miracle-dz/UniFAR-FTUs huggingface dataset:
Public-Private Competition

Privatization, or the transfer of functions from the public sector to the private sector (Salamon, 1989, Poole & Fixler, 1987), also necessarily entails the transfer of jobs from the public sector to the private sector For this reason, the response of public employees and unions to the privatization movement has generally been one of opposition In terms of major responses to privatization, public employees and unions have launched public relations campaigns attacking the philosophical assumptions of privatization, sought legal and other protections prohibiting privatization, and, less frequently, engaged in head-to-head competition with the private sector to retain government service delivery in-house This article looks at the latter response known generically as "public-private competition. " The public-private competition practices of selected local governments in the United States are first discussed, followed by a review of the practices of local governments in the United Kingdom and governments in general in the Commonwealth of Australia. The discussion focuses on the competition strategies, personnel policies and organizational structures utilized by governments, public employees and public employee unions when engaging in public-private competition
Accounting regulation, inertia and organisational self-perception: Double-entry adoption in a Spanish casa de comercio (1829–1852)

Abstract This paper analyses the influence exerted by compulsory mechanisms and cognitive and social factors on the adoption and implementation of double-entry bookkeeping. The study focuses on a small, commercial and family owned company located in Spain in the period 1829–1852. As our main conclusion we suggest that the adoption of double-entry bookkeeping in 1851 was influenced more by the managers' self-perception as traders, and the belief (internal and environmental) that the company must employ an accounting method appropriate to its new commercial status, than by State pressures derived from the enactment of a new accounting regulation in 1829.
Vascular reserve in chronic cerebral ischemia measured by the acetazolamide challenge test: comparison with positron emission tomography.

PURPOSE To determine the value of the acetazolamide challenge test with stable xenon-enhanced CT (Xe CT) for making therapeutic decisions in patients with chronic cerebrovascular disease. METHODS We compared the Xe CT-measured acetazolamide response with various measures obtained by positron emission tomography. We performed both a positron emission tomographic scan and a Xe CT study in 11 patients with chronic cerebral ischemic diseases within a 1-week interval. An increase of cerebral blood flow after injection of acetazolamide was expressed as delta AT. Regional cerebral blood flow, cerebral oxygen metabolism, oxygen extraction fraction, and cerebral blood volume were measured with oxygen-15-labeled gases by positron emission tomography. RESULTS In low-cerebral blood flow regions, decreased delta AT was accompanied by a significant elevation of oxygen extraction fraction and cerebral blood volume, compared with oxygen extraction fraction and cerebral blood volume in regions of normal delta AT. Plotting of regional data indicated that delta was significantly dependent on oxygen extraction fraction and cerebral blood volume. The area of decreased vascular reserve determined by the Xe CT image corresponded to the area of "misery perfusion" determined by positron emission tomography. CONCLUSION The acetazolamide challenge test with Xe CT may offer an alternative to positron-emission tomography in detecting lesions with elevated oxygen extraction fraction and cerebral blood volume (misery perfusion) that result from chronic hemodynamic stress.
A representation-intensive signature pedagogy for school science?

In this paper we examine Shulman’s notion of signature pedagogies for its usefulness extended to school science. We argue that school science is in an important sense an apprenticeship, and that calls for reform in school science are compatible with Shulman’s practice-based vision of professional learning. Two case studies of teaching and learning will be presented based on research in primary and secondary schools that involved working closely with teachers to develop and validate involving a representation-intensive pedagogy that lays claim to bringing school science closer to the knowledge building practices of science. Video images of classrooms, interviews with students and teachers, and documentation of students’ work, were used to construct insights into the teaching and learning process. It is argued that Shulman’s notion of professional practice as involving apprenticeships of knowledge, practice and identity provides a useful lens through which to view this innovation. Shulman’s characterisation of signature pedagogy is used to identify key features of the approach.
Spotted wing drosophila infestation of California strawberries and raspberries: economic analysis of potential revenue losses and control costs.

BACKGROUND Economic costs of spotted wing drosophila (SWD) include yield and associated revenue losses, labor and material costs for monitoring and management and revenue losses due to the closure of export markets should fruit from SWD-infested regions be banned by trading partners. This analysis focuses on two types of loss in the California raspberry and strawberry industries: yield losses in the absence of management, and insecticide material costs on a per treatment basis. It computes the cost of a specific management program for raspberries in California's Central Coast region. RESULTS Insecticide material and application costs per treatment and the cost of the management program are small relative to the yield losses in the absence of management that are observed by growers, researchers and others in initial infestations. CONCLUSION It is difficult to evaluate precisely the share of pest management program costs due to SWD because insecticides are sometimes used to manage multiple pests, and because labor-intensive field sanitation efforts to control SWD are recommended practices already. Given these considerations, this analysis finds that the benefits to SWD management well outweigh the costs examined here. Evaluating the efficacy of managing SWD is essential in assessing the risks that SWD poses and the benefits of pest management programs.
Small Ubiquitin-Like Modifier Proteases OVERLY TOLERANT TO SALT1 and -2 Regulate Salt Stress Responses in Arabidopsis[W]

Understanding salt stress signaling is key to producing salt-tolerant crops. The small ubiquitin-like modifier (SUMO) is a crucial regulator of signaling proteins in eukaryotes. Attachment of SUMO onto substrates is reversible, and SUMO proteases, which specifically cleave the SUMO–substrate linkages, play a vital regulatory role during SUMOylation. We have identified two SUMO proteases, OVERLY TOLERANT TO SALT1 (OTS1) and OTS2, which are localized in the nucleus and act redundantly to regulate salt stress responses in Arabidopsis thaliana. ots1 ots2 double mutants show extreme sensitivity to salt. However, under low-salt conditions, ots1 ots2 double mutants are phenotypically similar to wild-type plants. We demonstrate that salt stress induces a dose-dependent accumulation of SUMO1/2-conjugated proteins in Arabidopsis. ots1 ots2 double mutants constitutively accumulate high levels of SUMO1/2-conjugated proteins even under nonstress conditions and show a further dramatic increase in SUMO1/2-conjugated proteins in response to salt stress. Transgenic lines overexpressing OTS1 have increased salt tolerance and a concomitant reduction in the levels of SUMOylated proteins. Conversely, the ectopic expression of the mutant ots1(C526S) protein lacking SUMO protease activity fails to produce a salt-tolerant phenotype. We show that salt directly affects OTS1-dependent signaling by inducing OTS1 protein degradation. Our results indicate a requirement for OTS1 deSUMOylation activity in plant salt tolerance responses.
LA REPUTACIÓN DE LAS ESTACIONES DE ESQUÍ: RESPONSABILIDAD CON LOS ESQUIADORES

One of the characteristics of mountain sports activities is the presence of risk. The ski resorts should take measures to minimize risk and accident levels of skiers. The aim is to have information that can be used to plan and take steps safer and reduce accidents as far as possible and promote the ski resorts in a culture that emphasizes safety aspects and prevention. This paper examines the judgments in Spanish courts, from 1995 to 2008, in a skiing accident in the skiing season is a cause of litigation for damages or injuries.
Why is it important to boost the supply of affordable housing in Australia—and how can we do it?

Housing affordability has fallen in Australia over the past decade, in spite of sustained economic growth in the national economy. This paper argues that this outcome raises serious economic and social questions, especially in relation to the prospects and welfare of younger Australians. A lack of affordable housing has negative consequences for the competitiveness and efficiency of the Australian economy and for the maintenance of social cohesion in society. Existing housing policies, it is also argued, are demonstrably not working to offset or reverse the trend of declining affordability. New policies are required, especially those that would attract more private investment into the affordable end of the housing market. The main part of this paper outlines and critically compares a range of possible models or approaches that have recently been put forward to this end.
Measuring the Probability of Financial Covenant Violation in Private Debt Contracts

We measure the probability that a borrower will violate financial covenants in private debt contracts. We analyze hand-coded data and specify standard covenant definitions using Compustat data that minimize measurement error for all individual Dealscan covenants. We use these definitions to create a measure of aggregate probability of violation, which can be used across all covenants in a loan or among covenant subsets of interest. We provide evidence that our aggregate probability measure is superior to alternatives used in prior literature.
Key Rate Durations

THOMAS S.Y. HO is the President of Global Advanced Technology Corporation in New York. here are a wide variety of interest rate-contingent claims in the fixed-income securities markets: Treasuries, corporate issues, mortgage-backed securities, futures, options, rate caps and floors, swaps, and many types of Collateralized Mortgage Obligations. These securities are distinguishable from each other not just because they have different issuers or are traded in different markets. They may also be fundamentally different in their interest rate risk exposure. Yield curve movements affect each type of bond differently. For example, option values are sensitive to any shift of the yield curve; zero-coupon bond prices are sensitive only to the shift in the yield curve around the maturity date; and principal-only securities are more sensitive to rotational shifts of the yield curve. Understanding interest rate risk exposure of different instruments better enables portfolio managers to evaluate interest rate bets and control risk. IdentiGing interest rate risk exposure is central to active and structured portfolio management. There is considerable research on the valuation of interest rate-contingent claims. Important contributors to valuing bonds with embedded options, with precise modeling of interest rate stochastic movements, include Merton [1974], Cox, Ingersoll, and Ross [1985], Vasicek [1977], Brennan and Schwartz [1982], and Ho and Lee [1986]. Relatively little research has been devoted to analyzing the interest rate risk exposure of each type of instrument, however. Perhaps the most commonly used measure of interest rate risk exposure of an interest rate-contingent claim is effective duration. Effective duration is the ratio between the proportional change in the security value to the infinitesimal parallel shift of the
THE ROLE OF MENTORING IN THE CAREER PROGRESSION OF CHARTERED ACCOUNTANTS

This article describes the results of a study into the operation of mentoring in two of the Big Five accountancy firms in Ireland. The study showed that the experience of mentoring is extensive: two thirds of the professional staff in both firms having experienced at least one mentoring relationship. The mentoring schemes were informal and mentoring relationships were perceived as critical to promotion. The mentoring functions reported the Irish study were similar to those reported in US accountancy firms, although the relative importance was different. The intensity of the mentoring experience varied with the grade of the protege. It was found that male mentors offered a stronger role modelling function to male proteges than female mentors did, although female mentors did not offer stronger Role Modelling function to female proteges than male mentors did. Although those who experienced strong social support and career development elements in their mentoring were more likely to have low turnover intentions; there was no general difference in this issue. Differences between the relative importance of mentoring functions and the impact of grade and gender in the USA and Ireland were explored in the context of the differing cultures and it was suggested that these differences may be explained by the cultural differences between the two countries.
Hedge Fund Risk Factors With Option-like Structures

The authors start with the observation that hedge funds are not obliged to disclose sources of earnings and trade strategies. For this reason little is known on how returns are achieved. One approach to shed some light on this matter is based on Sharpe [1992], which introduced a model for the explanation of returns of traditional mixed funds (e.g., composed of equities and bonds). Mixed funds usually pursue a strategy of “long only” whereas hedge funds also use short selling and leveraging, and act in a much more flexible way. These trade strategies of hedge funds lead to option-like structures, which are not covered by the basic Sharpe model. They discuss and describe the possibilities to include such structures into a regression model. Offering data on the various such strategies, they present the empirical results of an analysis of the risk factors of the Standard & Poor's hedge fund indices. They conclude with the view that their study confirms the findings documented in the literature and that further research could be directed toward capturing further risk factors in order to increase the explanatory power of regression models.
Evaluating Constructive Alignment Theory Implementation in a Power Systems Analysis Course Through Repertory Grids

Individuals perceive their environment in terms of their individual mental structures that in turn determine their attitudes toward that environment. This is the focus of personal construct theory (PCT), which states that experiences are meaningful only in relation to the way they are “constructed. ” Within the higher education system, the “constructs” developed by students determine the way in which they perceive their learning environment and are used to judge or evaluate their learning experiences. To reveal the constructs developed by students, a structured interview methodology known as the repertory grid technique can be used. In this paper, the repertory grid technique is exploited to evaluate a consensus-based constructive alignment theory implementation in a M.Sc.-level power systems analysis course. The repertory grid technique is utilized as an approach to effectively gather feedback from students through interviews during course evaluation meetings. It is shown that the repertory grid technique provides much valuable, insightful quantitative and qualitative data. Experience in using this technique revealed shortcomings that are illustrated and discussed in detail. Various visual and statistical methods are applied to analyze the elicited repertory grids. These analyses, along with the other traditional feedback channels, gave insight into the teaching and learning activities (TLAs) involved in implementing Constructive Alignment Theory in a course and helped determine specific elements of the course design needing improvement for future course deliveries, thus helping to improve education in a cornerstone course of power systems engineering.
Location Determinants and Patterns of Foreign Logistics Services in Shanghai, China

Nested logit models are introduced and applied to an investigation of location determinants and patterns of foreign logistics services within a Chinese city. The estimation results based on recent census data show that foreign logistics establishments favoured the sites near the central business district. They were attracted by good transport infrastructure and vigorous market demand. High population density deterred foreign logistics establishments, while the availability of supporting services attracted them. We also observed that the central city area's attractiveness to foreign logistics services had decreased since the mid-1990s. Finally, some implications for policy-makers are suggested.
Misdeeds in the US higher education: Illegality versus corruption

Corruption in higher education has long been neglected as an area of research in the US. The processes of decentralization, commoditization, and privatization in higher education rise questions of accountability, transparency, quality, and access. Every nation solves problems of access, quality, and equity differently. Thus, although prosecuting corruption in higher education is part of the legal process in every country, the ways in which legal actions are undertaken differ. This paper addresses the question: How is corruption in higher education understood and defined in legal cases, what particular cases receive more attention, and how these cases correlate with the major educational reforms, changes, and socio-economic context in the nation? Specifically, it analyses records of selected legal cases devoted to corruption in the US higher education. Decentralized financing of higher education anticipates cost sharing based in part on educational loans. The US higher education sector grows steadily, and so do opportunities for abuse, including in educational loans. The rapid expansion of education sector leaves some grey areas in legislation and raises issues of applicability of certain state and federal laws and provisions to different forms of misconduct, including consumer fraud, deception, bribery, embezzlement, etc. Higher Education Act, False Claims Act, and Consumer Protection Act cover corruption as related to the state and the public sector; corruption as related to client, business owner, and an agent; and corruption as related to consumer-business relations. However, the legal frame is simplistic, while the system of interrelations in the higher education industry is rather complex.
Printed low temperature metal oxide thin film transistors

Thin film transistors (TFT) were constructed by inkjet printing of indium oxide semiconductor, which were annealed at the temperature of 200-300°C. Good morphology of printed indium oxide films was achieved and the printed thin film transistors exhibited acceptable performances above 250°C of annealing temperature. Furthermore, electron mobility in excess of 0.5cm2/Vs was obtained at processed temperature of 200°C through additional vacuum annealing.
Development of song responses in the zebra finch caudomedial neostriatum: role of genomic and electrophysiological activities.

Zebra finches first form demonstrable memories of specific songs between 25 and 35 days of age--several days after fledging from the nest. What accounts for the late onset of specific song memory formation? Here we investigated physiological development of the caudomedial neostriatum (NCM), part of the avian analogue of auditory cortex and a probable component of the system involved in song perception. Two types of physiological responses were characterized: electrophysiological (single-unit spike rate) and genomic (induction of the immediate early gene zenk, also known as zif-268, egr-1, ngfi-a, krox-24). We found that by day 20, zebra finches already have robust electrophysiological responses in NCM to song stimulation. Spike activity was greater in response to conspecific songs compared to heterospecific songs, white noise, or tones, and approximately 10% of the units showed selective responses to forward versus reversed songs. In contrast, at this age the zenk gene is expressed at a constitutively high level and undergoes no further induction in response to song presentation. At day 30, electrophysiological responses remained similar, but the zenk gene began to shift from a constitutive to an inducible pattern of expression. These results are consistent with a general role for NCM in the representation of song auditory patterns, and with a role for zenk gene expression in governing the efficiency of specific song memory storage at different ages.
Bridging Erie: Customary International Law in the U.S. Legal System after Sosa V. Alvarez-Machain

This paper discusses the Supreme Court's decision in Sosa v. Alvarez-Machain, which held that federal courts may apply customary international law under the Alien Tort Statute as federal common law. It notes that the Sosa Court adopted a particularized approach, which looks at the incorporation of customary international law into the U.S. legal system issue-by-issue. It also examines Sosa's two-part analysis, which weighs both the original understanding of a provision and modern developments. The paper then applies this two-part analysis to two questions that Sosa left unanswered: the status of customary international law under Article III of the Constitution and its status under the Supremacy Clause of Article VI.
The Company You Keep: How Young Firms in Different Competitive Contexts Signal Reputation through Their Customers

This article explores how young firms, across different competitive contexts, signal reputation through their customers. Four distinct competitive contexts were differentiated based on whether the complexity of the customer's purchase process was high or low and whether the product/service was customized or standardized. CEOs of young firms operating in each of the four contexts were interviewed to discern patterns, both within and across contexts, in the reputational signals conferred by customers. Analysis of the interview data yields suggestions for how current theory on the exchange partners of young firms can be refined and extended, as well as propositions related to customer–derived reputation in different competitive contexts.