Miracle-dz/UniFAR-FTUs huggingface dataset:
Developing sustainable reporting standards

Purpose - This paper aims to evaluate the development of reporting standards for both financial reporting and for corporate social responsibility (CSR) reporting. It aims to argue that both International Financial Reporting Standards and US Generally Accepted Accounting Principles are vehicles of colonial exploitation and cannot be sustainable. This can be contrasted with the voluntary approach to the development of CSR reporting standards. Design/methodology/approach - The methodological approach is dialectical, and is based upon diagnosis and concomitant prognosis. Findings - The findings take the form of an evaluation of progress so far in the harmonisation of financial reporting standards, the development of CSR reporting standards and the consequences are contrasted with the rhetorical justification. From this a prognosis is developed. Research limitations/implications - The implications are a projection into the future and therefore subject to limitations. Originality/value - This paper increases the understanding of the relationship between standards development and exploitation and the implications for the longer term.
Coral evidence for earthquake recurrence and an A.D. 1390–1455 cluster at the south end of the 2004 Aceh–Andaman rupture

Coral records of relative sea level change provide a history of vertical interseismic and coseismic deformation along the coast of northern Simeulue Island, Sumatra, and reveal details about earthquakes in the 10th and 14th–15th centuries A.D. along the southern end of the December 2004 M_w 9.2 Sunda megathrust rupture. Over a 56 year period between A.D. 1390 and 1455, northern Simeulue experienced a cluster of megathrust ruptures, associated with total uplift that was considerably more than in 2004. Uplifted corals at two sites constrain the first event of the cluster to A.D. 1393 ± 3 and 1394 ± 2 (2σ). A smaller but well-substantiated uplift occurred in northern Simeulue in 1430 ± 3. An inferred third uplift, in A.D. 1450 ± 3, killed all corals on the reef flats of northern Simeulue. The amount of uplift during this third event, though confirmed only to have exceeded 28 and 41 cm at two sites, probably surpassed the 100 and 44 cm that occurred, respectively, at those sites in 2004, and it was likely more than in 2004 over all of northern Simeulue. The evidence for past earthquake clustering combined with the inference of considerably greater uplift in A.D. 1390–1455 than in 2004 suggests that strain may still be stored along the southernmost part of the 2004 rupture. Interseismic subsidence rates recorded by northern Simeulue coral microatolls have varied by up to a factor of 4 at some sites from one earthquake cycle to another.
Non-Classical Measurement Error in Long-Term Retrospective Recall Surveys

Applied microeconomic researchers are beginning to use long-term retrospective survey data in settings where conventional longitudinal survey data are unavailable. However, inaccurate long-term recall could induce non-classical measurement error, for which conventional statistical corrections are less effective. In this article, we use the unique Panel Study of Income Dynamics Validation Study to assess the accuracy of long-term retrospective recall data. We find underreporting of transitory variation which creates a non-classical measurement error problem.
Institutional work taken literally: How institutional logics shift as banking lawyers 'get the deal done'.

The role of interest and agency in the creation and transformation of institutions, in particular the “paradox of embedded agency” (Seo & Creed, 2002) have long puzzled institutional scholars. Most recently, Lawrence and Suddaby (2006) coined the term “institutional work” to describe various strategies for creating, maintaining and disrupting institutions. This label, while useful to integrate existing research, highlights institutionalists’ lack of attention to work as actors’ everyday occupational tasks and activities. Thus, the objective of this study is to take institutional work literally and ask: How does practical work come to constitute institutional work? Drawing on concepts of “situated change” (Orlikowski, 1996) I supplement existing macro-level perspectives of change with a microscopic, practice-based alternative. I examine the everyday work of English and German banking lawyers in a global law firm. Located at the intersection of local laws, international financial markets, commercial logics and professional norms, banking lawyers’ work regularly bridges different normative settings. Hence, they must constructively negotiate contradictory meanings, practices and logics to develop shared routines that resonate with different normative frameworks and facilitate task accomplishment. Based on observation and interview data, the paper distils a process model of banking transactions that highlights the critical interfaces forcing English and German banking lawyers into cross-border sensemaking. It distinguishes two accounts of cross-border sensemaking: the “old story” in which contradictory practices and norms collide and the “new story” of a synthetic set of practices for collaboratively “editing” (Sahlin-Andersson, 1996) legal documentation. Data shows how new practices gain shape and legitimacy over a series of dialectic contests unfolding at work and how, in turn, these contests shift institutional logics as lawyers ‘get the deal done’. These micro-mechanisms suggest that as practical and institutional work blend, everyday working practices come to constitute a form of institutional agency that is situated, emergent, dialectic and, therefore, embedded.
Food, Social Policy and the Environment : Towards a New Model

Food policy is high on the public policy agenda, but still suffers from a lack of overview and integration. The paper reviews examples of policy limitations where tighter and more explicit links could usefully be made between environmental, social and public health considerations. The paper proposes a new ecological health approach to public policy. This offers marked advantages over the present “productionist” approach to food policy. With this old policy regime in crisis, the paper reviews current moves towards adoption of the ecological health model in Britain, Europe and globally.
Dividend Stripping, Risk Exposure, and the Effect of the 1984 Tax Reform Act on the Ex-dividend Day Behavior

This article investigates the importance of risk exposure and the effects of the 1984 Tax Reform Act on the ex-dividend day behavior. The tax reform appears to have inhibited short-term trading activities by increasing the risk exposure of incorporated traders. Moreover, stocks for which existing listed options permitted the reduction of risk through hedged dividend-stripping strategies were affected much less from the new tax code than their nonoptionable counterparts. This implies that risk affects investors' dividend yield choice and that the ex-dividend day behavior may be caused, in part, by the existence of risk premia. Copyright 1989 by the University of Chicago.
Enterprise Bargaining: The BCA's Report on Industrial Relations Reform

The Business Council of Australia's report on industrial relations argues that the major barrier to the competitiveness of large Australian firms is the centralized system, which hosts a fragmented structure of awards and unions that is out of touch with the requirements of corporate management and inconsistent with employee needs. We examine the various elements of the research underlying the Business Council report and show that the report's conclusions are either not supported by the evidence or greatly overstated. A shift towards unregulated decentralized bargaining, as favoured by the report, would probably yield less benefit than the present direction of reform through the award restructuring process within the context of a centralized framework. We conclude that the report diverts attention from the many factors that will determine the future competitiveness of Australian firms and that it serves as a warning about the limitations of sponsored research.
Demand Theory Reconsidered: Reflections on the Demand for Tourism in Cyprus

Cyprus is an important destination for international tourism, but the 1990s has witnessed a growing concern about the future trend of tourist arrivals. Orthodox economics provides a framework for analysing the demand for tourism yet, by treating demand as a function of price, income and competition, orthodox theory ignores the formation of consumer choice. The tourist life-cycle model draws attention to the effect of fashion on choice and Leibenstein's attempt to analyse interpersonal effects into bandwagon, snob and Veblen effects points to the non-functional nature of some demand, but even so the relationship between consumer groups is not well theorized within orthodox economics. The notion of cultural competition as a factor influencing consumer choice implies that the consumer has a strong idea of what he or she wants and is therefore at the same rejecting. While the link between culture and choice is complex the paper argues that it is important to understand it more fully since it has implications for the segmentation of the market and the positioning and promotion of the tourist product.
Trends in occupational sex segregation in Hong Kong

This study investigates the recent trends in occupational sex segregation in Hong Kong. It employs census data for 1991 and 1996 on the occupational distribution by sex to construct several segregation indexes. Based on these indexes, the relative impacts of the changes in the employment structure and in the gender composition of jobs are evaluated. The concentration of men and women in the occupational structure is also examined. It is found that economic restructuring in Hong Kong has brought about subtle changes in the pattern of occupational sex segregation over time. Specifically, the growth of managerial and professional occupations has facilitated the entry of young and better-educated women into these prestigious jobs. The expansion of low-level service jobs has also absorbed a great number of middle-aged women moving from the declining manufacturing sector. Finally, some policy and organizational implications are discussed.
Sunspot Forecasting by Using Chaotic Time-series Analysis and NARX Network

Chaotic time-series is a dynamic nonlinear system whose features can not be fully reflected by Linear Regression Model or Static Neural Network. While Nonlinear Autoregressive with eXogenous input includes feedback of network output, therefore, it can better reflect the system’s dynamic feature. Take annual active times of sunspot as an example, after verifying the chaos of sunspot time-series and calculating the series’ embedding dimension and delay, we establish sunspot prediction model with NARX network. The result shows that compared with BP Network and ARIMA Model, NARX network can better predict the chaos.
The realization and analysis of polarization diversity in WiBro MIMO antenna

Multi-input multi-output (MIMO) communication systems have received a great attention because it increases the channel capacity by using multiple transmitter and receiver (G.J.Foschini and M.J.Gans). However, the spatial correlation between antennas causes the loss of spectral efficiency. To reduce the spatial correlation, the space, polarization, and pattern diversity techniques are most widely used. The polarization of PIFA can be changed by different feed ports (Y.Liu, et al). By using techniques of vertical and horizontal feeding, this paper proposed polarization diversity system by two array antenna which can apply wireless broadband (WiBro) application in US and Canada. Also, the analysis of the polarization diversity in the view point of capacity is presented. The CST micro wave studio(MWS) is employed to simulate the scattering parameters and radiation patterns in this paper.
Shared Medical Appointments for Chronic Medical Conditions: A Systematic Review

screening The stage in a systematic review during which titles and abstracts of articles identified in the literature search are screened for inclusion or exclusion based on established criteria. Articles that pass the abstract screening stage are promoted to the full-text review stage. Allocation concealment The method by which randomization assignment is concealed from participants and investigators before and during the enrollment process. Common processes are central allocation (telephone or web-based, pharmacy or off-site statistician controlled randomization sequence generation and sequentially numbered, opaque, sealed envelopes. Allocation concealment concentrates on preventing selection and confounding biases, safeguards the assignment sequence before and until allocation, and can always be successfully implemented Area under the curve (AUC) The area under the receiver operating characteristic (ROC) curve. The summary receiver operator characteristic (SROC) curve and the AUC have been proposed as a way to assess diagnostic data in the context of a meta-analysis. The accuracy of a diagnostic test depends on how well the test separates the group being tested into those with and without the condition in question.
Tears of the Ligamentum Teres

Background The ligamentum teres (LT) anatomy has been known for many years. While its functionality remains debatable, it is well recognized that the LT can be a source of pain in the hip joint. In 1997, a landmark publication by Gray and Villar established a classification for LT tears and increased the awareness of LT disorders. However, the incidence of LT tears and the various tear types is unknown. Purpose The authors report the prevalence of LT tears in a population of patients who underwent hip arthroscopy, using both the Gray and Villar classification and a new descriptive classification. Study Design Case series; Level of evidence, 4. Methods Between February 2008 and January 2011, 616 hip arthroscopies were performed by the senior author. After excluding revision surgeries, a total of 558 surgeries (502 patients) were included in the study. Data were collected regarding patients’ demographics, mechanism of injury, range of motion, magnetic resonance results, and intraoperative findings. Preoperative hip-specific questionnaire scores and pain level were recorded as well. Ligamentum teres tears were classified according to Gray and Villar's classification, and were also categorized using a descriptive grading system as follows: 0, no tear; 1, <50% tear; 2, >50% tear; or 3, 100% tear. Results A total of 284 (51%) of the 558 surgeries in this cohort revealed LT tears. According to the descriptive grading system, 22% were grade 1, 24% were grade 2, and 5% were grade 3. According to the Gray and Villar classification 3.7% had full rupture, 43% had a partial tear, and 4.5% had a degenerative tear. Patients with LT tears were significantly older and had worse preoperative functional scores; they did, however, have a greater range of motion. Intraoperatively, an association with larger labral tear size and acetabular chondral damage was found. Magnetic resonance arthrography was found to have low accuracy and sensitivity in detection of LT tears. No correlation to the pain level was found. Conclusion Ligamentum teres tears had a higher prevalence in this study than was published in the past, most probably attributable to a lower threshold used in defining a tear. The incidence is defined both using the Gray and Villar classification, as well as a new descriptive classification system that categorizes the LT according to amount of tearing.
Beyond On-hold Messages: Conversational Time-buying in Task-oriented Dialogue

A common convention in graphical user interfaces is to indicate a “wait state”, for example while a program is preparing a response, through a changed cursor state or a progress bar. What should the analogue be in a spoken conversational system? To address this question, we set up an experiment in which a human information provider (IP) was given their information only in a delayed and incremental manner, which systematically created situations where the IP had the turn but could not provide task-related information. Our data analysis shows that 1) IPs bridge the gap until they can provide information by re-purposing a whole variety of task- and grounding-related communicative actions (e.g. echoing the user’s request, signaling understanding, asserting partially relevant information), rather than being silent or explicitly asking for time (e.g. “please wait”), and that 2) IPs combined these actions productively to ensure an ongoing conversation. These results, we argue, indicate that natural conversational interfaces should also be able to manage their time flexibly using a variety of conversational resources.
Mammosphere‐derived gene set predicts outcome in patients with ER‐positive breast cancer

Tumourigenic subpopulations with stem cell‐like features have been identified in breast tumours and breast cancer cell lines. The hormone receptor status, molecular characteristics and clinical significance of these cells are still matters of debate. Enrichment for tumourigenic cells without the requirement of surface markers can be achieved by the in vitro mammosphere culture assay. Here we compared the hormone receptor status and genome‐wide gene expression profiles of mammospheres derived from four oestrogen‐receptor (ER) positive breast cancer cell lines with those of the respective parental cells. Immunohistochemistry and gene expression profiling revealed a significant reduction in the expression of progesterone receptor, proliferation and cell cycle regulated genes in mammospheres when compared to parental cell lines. The 200 most differentially expressed genes between mammospheres and parental cell lines were used to generate a ‘mammosphere‐derived’ gene set. Hierarchical clustering of gene expression profiles of two independent cohorts of primary ER‐positive cancers based on the ‘mammosphere‐derived’ gene set revealed that the subgroup of breast cancers with profiles similar to those of mammospheres has a significantly longer overall survival. In conclusion, tumour‐initiating breast cancer cells grown in mammospheres seem to reside in a quiescent state. ER‐positive breast cancers with expression profiles similar to those of mammospheres have a better outcome, providing evidence in support of the concept that outcome of patients with ER‐positive disease is for a large part determined by cell cycle and proliferation activity. Copyright © 2008 Pathological Society of Great Britain and Ireland. Published by John Wiley & Sons, Ltd.
Molecules Designed to Contain Two Weakly Coupled Spins with a Photoswitchable Spacer.

Controlling the charges and spins of molecules lies at the heart of spintronics. A photoswitchable molecule consisting of two independent spins separated by a photoswitchable moiety was designed in the form of new ligand H4 L, which features a dithienylethene photochromic unit and two lateral coordinating moieties, and yields molecules with [MM⋅⋅⋅MM] topology. Compounds [M4 L2 (py)6 ] (M=Cu, 1; Co, 2; Ni, 3; Zn, 4) were prepared and studied by single-crystal X-ray diffraction (SCXRD). Different metal centers can be selectively distributed among the two chemically distinct sites of the ligand, and this enables the preparation of many double-spin systems. Heterometallic [MM'⋅⋅⋅M'M] analogues with formulas [Cu2 Ni2 L2 (py)6 ] (5), [Co2 Ni2 L2 (py)6 ] (6), [Co2 Cu2 L2 (py)6 ] (7), [Cu2 Zn2 L2 (py)6 ] (8), and [Ni2 Zn2 L2 (py)6 ] (9) were prepared and analyzed by SCXRD. Their composition was established unambiguously. All complexes exhibit two weakly interacting [MM'] moieties, some of which embody two-level quantum systems. Compounds 5 and 8 each exhibit a pair of weakly coupled S=1/2 spins that show quantum coherence in pulsed Q-band EPR spectroscopy, as required for quantum computing, with good phase memory times (TM =3.59 and 6.03 μs at 7 K). Reversible photoswitching of all the molecules was confirmed in solution. DFT calculations on 5 indicate that the interaction between the two spins of the molecule can be switched on and off on photocyclization.
A Multi-Agent Route Exploration Problem

Abstract : We investigate a route exploration problem with N agents dropped randomly on the interval [0,b] and discuss the impact of using multiple agents to perform this task. We consider both a discrete and a continuous description of the path to explore. Independently, we study an exploration problem with probabilistic agents having limited autonomy. In both problems , multi-agent scenarios are discussed with an emphasis on the number of agents necessary to obtain good performance.
The importance of hemoglobin levels during radiotherapy for carcinoma of the cervix

It is unclear whether blood transfusion can overcome the negative impact of anemia before or during radiotherapy (RT) in patients with carcinoma of the cervix. The objective of this retrospective study was to examine the impact of anemia and blood transfusion on 605 patients with carcinoma of the cervix treated with radical RT at 7 centers across Canada in 1989, 1990, and 1992.
The hemostatic and hemodynamic effects of epinephrine during endoscopic sinus surgery: a randomized clinical trial.

OBJECTIVE To assess the hemodynamic and hemostatic effects of 2 different concentrations of epinephrine in local anesthetic used during functional endoscopic sinus surgery (FESS). Injection of local anesthetic containing epinephrine during endoscopic sinus surgery, while providing hemostasis, has been associated with cardiac adverse effects such as tachycardia, hypertension, as well as arrhythmias. DESIGN Double-blind, randomized clinical trial. SETTING Tertiary referral center. PATIENTS A total of 140 patients undergoing FESS randomly divided into 2 groups, with group 1 receiving lidocaine hydrochloride, 2%, with 1:100 000 epinephrine and group 2, lidocaine, 2%, with 1:200 000 epinephrine. MAIN OUTCOME MEASURES Baseline and postinjection hemodynamic parameters were recorded at 1-minute intervals for 5 minutes. Patient demographics, the extent of surgery, and the presence of polyps were recorded in both groups. Hemodynamic and hemostatic parameters and intraoperative blood loss were compared. RESULTS Significant hemodynamic fluctuations were noted following injection of lidocaine, 2%, with 1:100 000 epinephrine (group 1). Increases in heart rate and systolic, diastolic, and mean arterial blood pressure were noted in group 1 patients. The increase was found to be significant (P < .001) in the first and second minutes after injection and decreased to baseline level by the fifth minute. This fluctuation was not noted in group 2 patients, who received lidocaine, 2%, with 1:200 000 epinephrine. Using a standardized scale to assess surgical bleeding, no statistical difference in the 2 groups was observed (P > .05). CONCLUSION Submucosal injection of lidocaine, 2%, with 1:200 000 epinephrine during FESS does not lead to hemodynamic fluctuations or increased intraoperative bleeding compared with lidocaine, 2%, with 1:100 000 epinephrine. TRIAL REGISTRATION clinicaltrials.gov Identifier: NCT00852410.