Miracle-dz/UniFAR-FTUs huggingface dataset:
Evaluating the Work of Internal Audit: A Comparison of Standards and Empirical Evidence

Abstract Numerous changes have recently been proposed or made to audit standards providing guidance for external auditors' evaluations of internal audit work. This paper reports the results of a study to compare the UK's Accounting Practices Board Statement of Auditing Standard 500, first, with similar standards promulgated by international, Canadian and US societies, and second, with audit quality factors derived from practising internal auditors. The data for the latter comparison was obtained from a two-phase study that first generated a set of potential quality factors through intensive structured interviews with audit groups from six different and diverse organisations, and then obtained evaluations of these factors from a large sample of internal auditors worldwide. Results first indicate that there are strong similarities between the guidance provided by SAS 500 and that proposed or promulgated by the UK, international, Canadian and US audit groups. Furthermore, the guidance provided by these SASs .
Public–private wage differentials in Turkey: public policy or market dynamics?

Abstract We evaluate public–private sector wage differentials by gender in Turkey between the years 2005 and 2013. Using micro data from Household Labor Force Surveys we find a positive premium for low wage earners and a penalty of working in the public sector at the higher end of the distribution. Although the penalty has not disappeared, the price effect has increased at both ends of the distribution. The increase at the lower tail is attributed to a higher price effect in the public sector, whereas at the higher tail it has been a result of a relatively uneven wage increase in the private sector along the distribution, rather than an explicit public wage policy.
Physiologic and antinociceptive effects following intramuscular administration of xylazine hydrochloride in combination with tiletamine-zolazepam in llamas.

OBJECTIVE To evaluate antinociceptive and selected effects associated with IM administration of xylazine hydrochloride in combination with tiletamine-zolazepam in llamas. ANIMALS 8 adult male llamas. Procedures-Each llama received tiletamine-zolazepam (2 mg/kg) combined with either xylazine (0.1, 0.2, or 0.4 mg/kg) or saline (0.9% NaCl) solution IM (treatments designated as TZ-Xy0.1, TZ-Xy0.2, TZ-Xy0.4, and TZ-Sal, respectively) at 1-week intervals. Selected cardiorespiratory variables were assessed during lateral recumbency and anesthesia, and recovery characteristics were recorded. Duration of antinociception was evaluated by clamping a claw every 5 minutes. RESULTS Interval between treatment administration and lateral recumbency for TZ-Xy0.4 was shorter than that for TZ-Xy0.1 or TZ-Sal. Mean ± SEM duration of antinociception was longer for TZ-Xy0.4 (51.3 ± 7. 0 minutes), compared with findings for TZ-Xy0.2 (31.9 ± 6.0 minutes), TZ-Xy0.1 (8.1 ± 4.0 minutes), and TZ-Sal (0.6 ± 0.6 minutes). Interval between treatment administration and standing was longer for TZ-Xy0.4 (112 ± 9 minutes) than it was for TZ-Xy0.2 (77 ± 9 minutes) or TZ-Sal (68 ± 9 minutes). Mean heart and respiratory rates during the first 30 minutes for TZ-Sal exceeded values for the other treatments. Administration of TZ-Xy0.2 and TZ-Xy0.4 resulted in Pao2 < 60 mm Hg at 5 minutes after llamas attained lateral recumbency, and values differed from TZ-Sal findings at 5, 10, and 15 minutes; Paco2 was greater for TZ-Xy0.2 and TZ-Xy0.4 than for TZ-Sal at 5, 10, 15, and 20 minutes. CONCLUSIONS AND CLINICAL RELEVANCE Xylazine (0.2 and 0.4 mg/kg) increased the duration of antinociception in llamas anesthetized with tiletamine-zolazepam.
Inflation in Hong Kong, SAR - in Search of a Transmission Mechanism

Inflation in a country with a currency board is usually believed to be highly dependent on external factors. Important questions for understanding the dynamics of inflation are (i) how best to measure these factors and (ii) how to model the transmission mechanism. This paper brings evidence to both questions. First, the paper shows that using CPI-based measures of foreign inflation does not adequately capture external influences on inflation in Hong Kong. Second, the paper shows that import prices and wages have a significant causal role. Together these conclusions suggest that Hong Kongi¦s price dynamics can be modeled by a Phillips Curve in which marginal cost of production plays an important role. When we estimate a New Phillips curve model for Hong Kong, a significant forward-looking component to expectations is identified. In addition, we find that prices are relatively flexible in HK, with adjustments taking place almost twice as fast as in the United States. Finally import prices and property rental rates appear to be important components of marginal cost of production alongside wages. More traditional versions of the Phillips curve also fit the data quite well. Even in this traditional specification, however, measures based on changes in production cost outperform measures of excess demand as forcing variables.
Telecardiology: One-lead electrocardiogram monitoring and nurse triage in chronic heart failure

We investigated a home-based intervention based on telecardiology in patients with chronic heart failure (CHF). Two hundred and thirty CHF patients, aged 59 years (SD 9), in stable condition and with optimized therapy were enrolled. The programme consisted of trans-telephonic follow-up and electrocardiogram (ECG) monitoring followed by visits from a paramedical and medical team. The patient could call the centre when required (tele-assistance), while the team could call the patient at pre-scheduled times (telemonitoring). During the first 12 months, there were 3767 calls (873 ad hoc and 2894 scheduled calls). There were 648 events, including 126 episodes of asymptomatic hypotension and 168 episodes which were not due to cardiological symptoms. No actions were taken by the nurse after 2417 calls (64%). A change in therapy was suggested after 418 calls, hospital admission in 62 patients, further investigations for 243 patients and a consultation with the general practitioner in 41 patients. A total of 2303 one-lead ECG recordings were received (10 per patient); 126 recordings (6%) were diagnosed as pathological in comparison with the baseline one. The one-lead ECG recording was used for titration of beta-blockers in 79 patients (mean dosage 38 mg vs 42 mg, P<0.01). Home telenursing could be an important application of telemedicine and single-lead ECG recording seems to offer additional benefit in comparison with telephone follow-up alone.
Structural Vs. Behavioral Change: the Civil Service Reform Act of 1978

The Civil Service Reform Act (CSRA) is an attempt to change the way people behave in person nel management. This article examines four major assumptions about what was wrong with pre- reform personnel management that lead to the CSRA, and the structural changes initiated by the Act to correct these deficiences. It concludes that without a behaviorally-oriented change strategy, these structural reforms are not likely to lead to lasting behavioral change. This failure will result in the law falling short of its goals.
Marketing performance measurement in hotels, travel agencies and tour operators: a study of current practices

As successful tourism firms invest heavily in marketing to defend or improve their competitive position, they increasingly need to measure their marketing performance. Previous studies related to tourism have largely focused on financial and operational performance, but the marketing perspective has been largely overlooked. Drawing on an in-depth investigation involving 12 hotel chains, 8 travel agencies and 8 tour operators, this study provides an overview of the state-of-the-art marketing performance measurements among some of the leading tourism firms in Italy. Several issues and unanswered questions are also identified.
The Economics of Professional Team Sports: A Survey of Theory and Evidence

Since the appearance of Simon Rottenberg's seminal paper on the baseball players' labour market in the Journal of Political Economy (1956), the literature on the economics of professional team sports has increased rapidly, fuelled by major changes in the restrictive rules which had pervaded these sports, themselves a consequence of battles in the courts and the collective bargaining arena. These changes have not been limited to North America, to which most of the literature relates, but also apply to Western Europe and Australia in particular. This monograph surveys this literature covering those various parts of the world in order to draw out both theoretical and empirical aspects. However, to argue that the existence of what is now an extensive literature “justifies” such a survey on professional team sports clearly begs a number of questions. Justification can be found in at least two major aspects.
Using project and programme management to handle ‘unique assignments’

Claims some organizations produce largely the same products or services year in, year out, e.g. issuing passports or driving licences, treating patients, handling financial transactions, assembling consumer products, etc. Uses 3 Figures to emphasize points made and discusses both the project approach and the programme approach. States an important aspect of programme management is progress control, which should be a combination of two approaches: regular progress control; and ad hoc progress control. Concludes programme management is a management process and, if properly used — not as a dogmatic, prescribed procedure — but as a means of improving co‐operation through help and communication.
Linear Current Starved Delay Element

Delay elements are basic building blocks of clock distribution network in VLSI circuits and systems. They are intended to define a time reference for the movement of data within those systems. In this paper, we describe an efficient structure of a linear current starved delay element. The proposal is based on modification of the bias circuit. Thanks to this modification, an improved linearity in delay variation is achieved. Simulation results that relate to 1.2 μm CMOS doublepoly double-metal technology show that the proposed current starved delay element has linear transfer function, i.e. linear delay in term of control voltage, in the full operating range of interest. Keyword – Bias circuit, delay, DLL, CMOS circuits design.
Maintaining well-being and selfhood through physical activity: experiences of people with mild Alzheimer's disease

Objectives: To contribute to furthering the understanding of how people with mild Alzheimer's disease (AD) reason about physical activity as part of everyday life, with a specific focus on the meanings attached to such activity. Method: In-depth interviews were conducted with 14 individuals with mild AD. Qualitative content analysis was used to interpret the data. Results: The analysis revealed three sub-themes reflecting interrelated perspectives on how people with mild AD reason about physical activity: (1) striving to be physically active, mirrors the concrete approaches used for handling the consequences of having AD in relation to being active; (2) perceptions of physical activity, reflect how their thoughts and beliefs regarding written and tacit norms encouraged them to remain physically active, and (3) physical activity as a means to well-being, alludes to feelings and emotions related to the performance of physical activity. Interpretation of the underlying patterns in these sub-themes revealed one overarching theme: Physical activity as a means to selfhood maintenance, which suggests that physical activity can help to shift the focus from the dementia diagnosis (i.e. ill health) to a more healthy and able self. Conclusion: The findings suggest that physical activity, apart from maintaining body functions, can be a way to sustain well-being and selfhood in mild AD. This aspect of physical activity is important to consider in research, policy and practice when addressing the needs of people with dementia.
Ten Propositions in UK Housing Macroeconomics: An Overview of the 1980s and Early 1990s

During the last ten years, macroeconomists have increasingly come to realise that there are important interactions between housing and the wider economy. In some cases, this realisation has come too late to avoid the severe oscillations in the economy that have characterised the period since the mid-1980s. This paper uses a macroeconometric model, specifically designed to capture the interactions, in order to reflect on the experience of the 1980s and early 1990s and to draw theoretical, empirical and policy conclusions in terms of ten propositions.
The emergence of the spatial planning approach in England

Online Publication Date: 01 February 2007To cite this Article: Nadin, Vincent (2007) 'The emergence of the spatial planningapproach in England', Planning Practice and Research, 22:1, 43 - 62To link to this article: DOI: 10.1080/02697450701455934URL: http://dx.doi. org/10.1080/02697450701455934PLEASE SCROLL DOWN FOR ARTICLEFull terms and conditions of use: http://www.informaworld. com/terms-and-conditions-of-access.pdfThis article maybe used for research, teaching and private study purposes. Any substantial or systematic reproduction,re-distribution, re-selling, loan or sub-licensing, systematic supply or distribution in any form to anyone is expresslyforbidden.The publisher does not give any warranty express or implied or make any representation that the contents will becomplete or accurate or up to date. The accuracy of any instructions, formulae and drug doses should beindependently verified with primary sources. The publisher shall not be liable for any loss, actions, claims, proceedings,demand or costs or damages whatsoever or howsoever caused arising directly or indirectly in connection with orarising out of the use of this material. © Taylor and Francis 2007
Regulatory enforcement of labour standards in an outsourcing globalized industry

Ship operators have largely contracted out the supply of seafarer labour to crewing agencies recruiting in developing world countries. This case study reports on the quality of seafarer training and on the local enforcement of international training standards in a developing country which has become a major supplier of outsourced seafarer labour. Maritime education and training institutions (METs) cannot compete freely to supply quality training at competitive prices because of the market-fixing activities of the crewing agencies who demand kickbacks from the METs. Other pressures on training quality include the existence of papermill METs (issuing certificates without training) and a developed market in forged cer tificates. This poses a considerable challenge for the national institutions charged with overseeing examinations and inspecting METs.The struggle to achieve effective governance of the training of outsourced labour in the shipping industry may arguably be viewed as a critical case for other globalizing industries.
Antigen and antibody assays in the aetiological diagnosis of respiratory infection in children

The diagnostic efficacy of two methods—demonstration of seroconversion in paired sera and detection of antigen in clinical specimens—was evaluated in 183 children with respiratory syncytial, parain‐fluenza or adenoviral, or pneumococcal respiratory tract infection. Viral infection was diagnosed in 46 (37%) of the 125 cases by antigen assay alone, in 36 (29%) by antibody assay alone and in 43 (34%) by both methods. In respiratory syncytial viral infections, antigen assays were more often positive than antibody assays; 80% of the cases were antigen positive and 63% solely antigen positive. In parainfluenza and adenoviral infections, antigen assays were not as useful; a positive result was seen in 59% and 44% of cases, respectively. Pneumococcal infection was diagnosed in 25 (30%) of the 84 cases by antigen assay alone, in 54 (64%) by antibody assay alone and in only 5 (6%) by both methods. Thus nearly all pneumococcal infections were diagnosed by only one method. The efficacy of antigen and antibody assay was clearly dependent on the age of the patients. In infants less than six months of age, nearly all (27 (90%)) of the 30 infections were diagnosed by antigen detection; 25 solely by antigen detection. In older patients, antigen and antibody assays supplemented each other. We conclude that antigen detection should be used as the primary method for the diagnosis of viral or pneumococcal respiratory tract infection. In infants, antigen detection is the only reliable method of microbial diagnosis. In addition, antigen detection is the method of rapid microbial diagnosis. In pneumococcal infections, the sensitivities of antigen detection methods are not sufficient; this is an important area for further research.
Input-Output Modelling in the MENA Region - A case study for Morocco

Science-based policy analysis becomes increasingly important in the globalised world. Complex economic and social structures need to be thoroughly analysed and direct and indirect effects of policy measures should be identified and, if possible, quantified. Economic policy modelling has a long tradition (Almon, 1991) and economic models have over the past decades become more detailed regarding the economic structure and more extensive regarding the non-economic aspects represented in these models. There exist detailed structural economic models for most OECD countries. For newly emerging economies and developing countries only few such models exist. A global database and model environment is provided by the GTAP project, which is frequently used to develop computable general equilibrium (CGE) models. These models use a unique database, which often is not compatible to datasets of national statistic offices. Still, there are countries for which no such structural economic models exist. The macro-economic PRESIMO model for Morocco for example does not include the industry structure of the Moroccan economy. However, analyses at the industry level are important when analysing the development of for example labour markets or energy demand. The economic opportunities from international projects such as DESERTEC (Concentrating Solar Power in the Saharan Region) could be evaluated identifying sectors, which benefit the most. Using the example of Morocco this paper outlines the prerequisites for developing structural economic models and shows application possibilities of these models for simulating the effects of policy measures.
Targeting Debt : Some Implications for Growth and Inflation (Mathematical Economics)

The fiscal authority determines the total quantity of the government’s liabilities by issuing bonds, whereas the role of the monetary authority is to determine the composition of the liabilities via open market operations. In the literature, most research focuses on how monetary policy actions -changes in the composition of the government’s liabilities -affect the real economy and the rate of inflation. This paper is intended to add some new insights into the interaction between debt, growth, and inflation. To do so, this paper takes a monetary endogenous growth model and considers arather unusual policy tool: control of the public debt. The conventional wisdom is that the fiscal authority affects the government’ total liabilities and all the monetary variables such as the nominal interest rate and the inflation rate are under complete control of the monetary authority. Such aconventional view has been challenged by Sargent and Wallace’s (1981) “some unpleasant monetarist arithmetic” and more recently by the school of the “fiscal theory of the price level. ” Their main message is that the monetary policy alone cannot control inflation because fiscal and monetary policies are connected by asingle government’s budget constraint so the fiscal authority’s actions limit the monetary authority’s degree of freedom. This paper takes this view further and asks: can the fiscal authority control inflation by targeting the quantity of bonds it issues? In abroad sense it studies implications of debt targeting for growth and inflation. The analytical framework is an extension of Kudoh (2002), who presents aone-sector endogenous growth model with money and bonds. The model is in principle an endogenous growth version of Sargent and
Critical Care Nurses' Perceptions of and Responses to Moral Distress

Nurses frequently experience conflict regarding healthcare decisions, yet are expected to implement actions which they perceive to be morally wrong. Research has described the deleterious effects of this moral incongruency, coined moral distress, on nurses' well being and has identified it as a causative agent in nursing turnover, burnout, and nurses leaving the profession. Thus, it is known that moral distress has significant consequences for nurses, but does moral distress affect nurses' provision of care, and if so, how?
The development of national governance principles in The Netherlands

This paper explores how the connections between governance principles, collective actors and workplace relations have developed in the Dutch business system. In order to identify the governance principles (Kristensen, 1997) which regulate the formation and interaction of social groupings in the Netherlands, attention will first be directed to the geographical and socio-economical characteristics of late-medieval `Holland'' and, next, to the early history of the Republic of the Netherlands (17th century) when the rebellious Dutch provinces gained unity and identity in their combat against the Spanish overlordship and the ubiquitous water, and when merchant elites grasped the opportunities offered by the expanding oversees trade and the favourable location of the maritime part of the Netherlands. It will be argued that the development of governance principles and the formation of collective economic and institutional actors in the Netherlands, must be understood in terms of: a) the late-medieval and early-modern agrarian and commercial activities (cattle-farming, fishing, and trading), which were not governed by a feudal owner class or centralised kingdom, but supported by municipal bourgeois (`burghers''), b) the winning of land from the sea and securing it through dikes and dams, which has seen the rise of partly voluntary associations, founded on the cooperative principles of quasi-government through peer control, and, c) the emergence of large trade companies, `proto-MNCs'', which were coordinated by a group of `Heeren'' (`Gentlemen''): rather collegiate `management teams'' representing the interests of local and regional governments. These phenomena and processes have generated a distinctively Dutch pattern of constituting and regulating social groups which continues to dominate work organisation and workplace relations in the Netherlands. The central regulatory or governance principle that has become established can be summarised as the strong preference for compromise and consensus among peers, and I shall conclude the paper by a brief disciussion of how this has continued to influence the functioning of large complex organisations that developed in the 20th century.