Miracle-dz/UniFAR-FTUs huggingface dataset:
Whither Accounting Research

Ithink that there is a growing sense of unease about the state and direction of accounting research. Although articulated in a variety of different ways in a number of different contexts, there nevertheless is a view that accounting research has become insufficiently innovative and increasingly detached from the practice of the craft. As I am sympathetic with only some of these emerging concerns, I intend to give a quite explicitly personal view of the field of accounting research as it has emerged and as it might develop—a highly selective one and, at times, a somewhat idiosyncratic one. But as I do not have the time to be comprehensive, my aim is to provide a personal account of some of my enthusiasms, my dismays, and some of my suggestions. Although partial, my account is also meant to be well intentioned. I start with some personal reminiscences. I came to the United States as a Fulbright Scholar in 1965. Arriving in the port of New York on board the Queen Mary on a delightful autumn day (travel by boat then being a requirement of the Fulbright Commission), I was already full of anticipation about my forthcoming studies at the University of Chicago. The late 1960s were tremendously exciting times for accounting research in that institution and possibly for intellectual and cultural life generally in the United States. Certainly for accounting at Chicago, new knowledge was in the process of being created. As I arrived, Bill Beaver had just finished his doctorate and had joined the faculty, as had Gene Fama in the finance area. I still remember standing on the steps of the Business School building with Joel Demski as he waited for the results of his doctoral defense. Phil Brown was already two years into the accounting doctoral program, and Ray Ball and Ross Watts arrived a year after me. The future Nobel Prize winner Myron Scholes was still working on his doctorate in the finance area, as were Marshall Blume and Mike Jensen. I studied finance with Merton Miller, industrial organization with George Stigler, and macroeconomics with Milton Friedman, all of whom were to go on to receive Nobel Prizes. To top it all, after one year I decided to drop finance, the ultimate of heresies, to pick up behavioral science and organizational sociology, studying with such great names as Peter Blau and Morris Janowitz. It really was an exciting time. Knowledge almost literally was moving before your very eyes. Indeed there was a quite explicit awareness that understandings were in the process of changing, an impression that was reinforced by the fact that you could still experience
Haematological changes in HIV infection with correlation to CD4 cell count.

BACKGROUND HIV infection is associated with a wide range of haematological abnormalities. METHODS AND OBJECTIVES The objectives in this study were to study haematological changes in HIV patients and to correlate them with CD4 cell counts. Two hundred and fifty HIV positive patients referred to the haematology laboratory section for complete haemogram in whom CD4 count was done were included in the study. Haematologic parameters and CD4 counts were studied in each of these patients. Descriptive statistics were applied. Association between two attributes was calculated by chi-square test and p value less than 0.05 was considered statistically significant. RESULTS Among 250 patients, anaemia was seen in 210 (84%) cases. The most common type was normocytic normochromic (40.4%). Lymphopenia was seen in 163 (65.2%) cases and thrombocytopenia in 45 (18%) cases. The majority of cases (70%) had CD4 cell counts below 200 cells/mm(3). Fifty-four cases (21.6%) had CD4 counts between 200 to 499 cells/mm(3) and 21 (8.4%) cases had CD4 counts more than 500 cells/ mm(3.) In patients with CD4 counts less than 200 cells/mm(3), anaemia was seen in 91.4% cases, leucopenia in 26.8% cases, lymphopenia in 80% cases and thrombocytopenia in 21.7% cases. CONCLUSION Haematologic manifestations of HIV infection are common and more frequent with progression of disease. The present study revealed a significant increase in the number of cases of anaemia, and lymphopenia, with decreasing CD4 cell counts. Thrombocytopenia is also seen but does not show significant increase with disease progression. The study also highlights the importance of simultaneously treating HIV patients for haematologic manifestations to reduce morbidity.
Insights into International Travel by Students

Although research on international travelers abounds in the literature, international travel by students remains a neglected area of research. This article reports the findings from a survey of 370 university students in New Zealand. The survey identified student motives for undertaking international travel, the planning process, and the preferred destinations and methods of financing international trips. Logit models were developed and estimated for two important aspects of international travel by students. In addition, the study also included cross-cultural comparisons of travel behavior. The findings indicate that students traveling overseas represent a distinct market with specific needs and preferences. Travel behaviors vary significantly for different cultures and the article shows that it is possible to model such behaviors.
Academic manager or managed academic? Academic identity schisms in higher education

The relationship between values and academic identity has received scant attention in the higher education literature with some notable exceptions (Churchman, 2006; Harley, 2002; Henkel, 2005). This paper contends that the perceived need to align all academics around corporate values and goals has given rise to academic identity schisms in higher education. Central to the academic identity schism is the notion of person–organisation values fit and the degree to which the ideologies and values of academics are congruent (the ‘academic manager’) or incongruent (the ‘managed academic’) with the prevailing discourse of corporate managerialism. To reduce the prevalence of academic disengagement and make it easier for academic managers to gain the support of the managed, the paper proposes two inter-related strategies for bridging identity schisms in academe.
Kinetics and kinematics analysis of incremental cycling to exhaustion

Technique changes in cyclists are not well described during exhaustive exercise. Therefore the aim of the present study was to analyze pedaling technique during an incremental cycling test to exhaustion. Eleven cyclists performed an incremental cycling test to exhaustion. Pedal force and joint kinematics were acquired during the last three stages of the test (75%, 90% and 100% of the maximal power output). Inverse dynamics was conducted to calculate the net joint moments at the hip, knee and ankle joints. Knee joint had an increased contribution to the total net joint moments with the increase of workload (5–8% increase, p < 0.01). Total average absolute joint moment and knee joint moment increased during the test (25% and 39%, for p < 0.01, respectively). Increases in plantar flexor moment (32%, p < 0.01), knee (54%, p < 0.01) and hip flexor moments (42%, p = 0.02) were found. Higher dorsiflexion (2%, for p = 0.03) and increased range of motion (19%, for p = 0.02) were observed for the ankle joint. The hip joint had an increased flexion angle (2%, for p < 0.01) and a reduced range of motion (3%, for p = 0.04) with the increase of workload. Differences in joint kinetics and kinematics indicate that pedaling technique was affected by the combined fatigue and workload effects.
First mover advantages in international business and firm‐specific political resources

While the currently prevailing conceptual framework of first mover advantages (FMAs) specifies various market mechanisms through which first movers can gain pioneering benefits, it is incomplete by failing to consider the role of political resources in creating FMAs. In this context, this article aims to add the political mechanism to the current classification of FMA mechanisms. The article further serves as a window to an understanding of the long-term process of acquiring, sustaining, and exploiting firm-specific political resources in international business, which has been neglected in prior studies on business–government relations. Detailed analysis of three case studies suggests that the causal relationship between political resources and FMAs is a complex one; while non-market strategies can be used successfully by first movers, they can also be used by late movers to neutralize FMAs. The article proposes a model for understanding the link between FMAs and political resources.
Electrical stimulation as a biomimicry tool for regulating muscle cell behavior

There is a growing need to understand muscle cell behaviors and to engineer muscle tissues to replace defective tissues in the body. Despite a long history of the clinical use of electric fields for muscle tissues in vivo, electrical stimulation (ES) has recently gained significant attention as a powerful tool for regulating muscle cell behaviors in vitro. ES aims to mimic the electrical environment of electroactive muscle cells (e.g., cardiac or skeletal muscle cells) by helping to regulate cell-cell and cell-extracellular matrix (ECM) interactions. As a result, it can be used to enhance the alignment and differentiation of skeletal or cardiac muscle cells and to aid in engineering of functional muscle tissues. Additionally, ES can be used to control and monitor force generation and electrophysiological activity of muscle tissues for bio-actuation and drug-screening applications in a simple, high-throughput, and reproducible manner. In this review paper, we briefly describe the importance of ES in regulating muscle cell behaviors in vitro, as well as the major challenges and prospective potential associated with ES in the context of muscle tissue engineering.
Perception of Risk and Terrorism-Related Behavior Change: Dual Influences of Probabilistic Reasoning and Reality Testing

The present study assessed the degree to which probabilistic reasoning performance and thinking style influenced perception of risk and self-reported levels of terrorism-related behavior change. A sample of 263 respondents, recruited via convenience sampling, completed a series of measures comprising probabilistic reasoning tasks (perception of randomness, base rate, probability, and conjunction fallacy), the Reality Testing subscale of the Inventory of Personality Organization (IPO-RT), the Domain-Specific Risk-Taking Scale, and a terrorism-related behavior change scale. Structural equation modeling examined three progressive models. Firstly, the Independence Model assumed that probabilistic reasoning, perception of risk and reality testing independently predicted terrorism-related behavior change. Secondly, the Mediation Model supposed that probabilistic reasoning and reality testing correlated, and indirectly predicted terrorism-related behavior change through perception of risk. Lastly, the Dual-Influence Model proposed that probabilistic reasoning indirectly predicted terrorism-related behavior change via perception of risk, independent of reality testing. Results indicated that performance on probabilistic reasoning tasks most strongly predicted perception of risk, and preference for an intuitive thinking style (measured by the IPO-RT) best explained terrorism-related behavior change. The combination of perception of risk with probabilistic reasoning ability in the Dual-Influence Model enhanced the predictive power of the analytical-rational route, with conjunction fallacy having a significant indirect effect on terrorism-related behavior change via perception of risk. The Dual-Influence Model possessed superior fit and reported similar predictive relations between intuitive-experiential and analytical-rational routes and terrorism-related behavior change. The discussion critically examines these findings in relation to dual-processing frameworks. This includes considering the limitations of current operationalisations and recommendations for future research that align outcomes and subsequent work more closely to specific dual-process models.
Exploring Influential Factors on Music Piracy Across Countries

This study explored various determinant variables influencing music piracy rates across countries. Seven variables, including income level, income inequality, individualism-collectivism, level of education, intellectual property protection, music CD price, and music market size, were adopted for this study. This study found that income level, income inequality, and market size directly impact music piracy, whereas income level, level of education, music CD price, and market size influenced music piracy through intellectual property protection.
TRAIL but not FasL and TNFα, regulates IL‐33 expression in murine hepatocytes during acute hepatitis

Interleukin (IL)‐33, a member of the IL‐1 cytokine family, positively correlates with acute hepatitis and chronic liver failure in mice and humans. IL‐33 is expressed in hepatocytes and is regulated by natural killer T (NKT) cells during concanavalin A (ConA)‐induced acute liver injury. Here, we investigated the molecular mechanisms underlying the expression of IL‐33 during acute hepatitis. The expression of IL‐33 and its regulation by death receptor pathways was investigated after the induction of ConA‐acute hepatitis in wildtype (WT), perforin−/−, tumor necrosis factor related apoptosis inducing ligand (TRAIL)−/−, and NKT cell‐deficient (CD1d−/−) mice. In addition, we used a model of acute liver injury by administering Jo2/Fas‐antibody or D‐galactosamine‐tumor necrosis factor alpha (TNFα) in WT mice. Finally, the effect of TRAIL on IL‐33 expression was assessed in primary cultured murine hepatocytes. We show that IL‐33 expression in hepatocytes is partially controlled by perforin during acute liver injury, but not by TNFα or Fas ligand (FasL). Interestingly, the expression of IL‐33 in hepatocytes is blocked during ConA‐acute hepatitis in TRAIL‐deficient mice compared to WT mice. In contrast, administration of recombinant murine TRAIL associated with ConA‐priming in CD1d‐deficient mice or in vitro stimulation of murine hepatocytes by TRAIL but not by TNFα or Jo2 induced IL‐33 expression in hepatocytes. The IL‐33‐deficient mice exhibited more severe ConA liver injury than WT controls, suggesting a protective effect of IL‐33 in ConA‐hepatitis. Conclusion: The expression of IL‐33 during acute hepatitis is dependent on TRAIL, but not on FasL or TNFα. (HEPATOLOGY 2012)
Protective effect of hydrogen sulphide against myocardial hypertrophy in mice

Cardiac hypertrophy is a critical component of phenotype in the failing heart. Recently, increasing evidence has demonstrated that oxidative stress plays an important role in the pathogenesis of myocardial hypertrophy. In the present study, we generated a mouse model of transverse aortic constriction (TAC) to investigate whether hydrogen sulfide (H2S) has protective effects against cardiac hypertrophy. Left ventricular structure was analyzed by two-dimensional echocardiography. Oxidative stress was evaluated by measuring malondialdehyde, superoxide dismutase, glutathione peroxidase and reactive oxygen specie in the myocardium. Angiotensin II (Ang-II) was used to induce cardiomyocyte hypertrophy. Neonatal rat cardiomyocytes pretreated with H2S donor sodium hydrosulfide prior to Ang-II exposure were used to determine the involvement of Nrf2 and PI3K/Akt pathway in the antioxidant effects of H2S. Our findings showed that H2S could protect against cardiac hypertrophy by attenuating oxidative stress. The antioxidant roles of H2S in myocardial hypertrophy probably depend on the activation of PI3K/Akt signaling, which consequently increases Nrf2 activity and HO-1 and GCLM expression. In summary, H2S may exert antioxidant effect on cardiac hypertrophy via PI3K/Akt-dependent activation of Nrf2 pathway.
The fairness of minimum wages in South Africa

Although the debate on minimum wages is far from new it remains a controversial issue for all role players in South Africa, for instance with the research done by the government on the laying down/introduction of national minimum wages in 1994. Much research has already been done on the economic merits of certain aspects regarding minimum wages. However, very little, if indeed any, has been done on the ethical side of minimum wages. This article therefore addresses the issue of minimum wages from an ethical point of view. From the Scriptures we learn that “A worker should be given his pay” – (Good News Bible) or “a worker deserves his wages” (New International Version). Unless otherwise stated, all Bible quotations in this article are taken from the NIV. The discussion therefore suggests that minimum wages or any type of wages for that matter, cannot be paid without considering the productivity levels of the workers concerned. There should certainly not be any “free lunch” – especially not in a low‐productivity economy such as South Africa.
Determinants of Functional Recovery in Older Adults Surgically Treated for Cancer

The purpose of this study was to examine the psychosocial and disease-specific factors that influence functional recovery in older adults newly diagnosed with cancer. Multivariate logistic regression models were estimated using panel data from a sample of community-residing adults older than 65 years surgically treated for lung, prostate, breast, or colorectal cancer (N 172). Data were obtained between 1993 and 1997 during interviews 4 to 6 weeks after cancer surgery for Wave 1 and 14 to 16 weeks after hospital discharge for Wave 2. The outcome measure, functional recovery, was determined by comparing the physical function and physical role subscales of Medical Outcomes Study (MOS) SF-36 over time. Findings showed that prostatectomy patients were more likely to recover by Wave 2 when compared to individuals with lung, colon, or breast resections. Comorbidities and symptom severity were each significantly associated with a decreased probability of recovery. Pain and fatigue were the most common and most severe symptoms reported, regardless of primary site. Psychological well-being was a significant factor influencing functional recovery when age, comorbidities, site of disease, and symptom severity were controlled. The results clearly point to the need for psychological support following cancer surgery.
Inequality in social health insurance programmes in China: A theoretical approach

Equity is one of the goals of China’s new round of health care reform. Results from existing empirical studies provide evidence for the existence of highly unequal distribution of insurance benefits under China’s current social health insurance programmes. This paper aims to explain inequity in health insurance by connecting the ways through which insurance programmes are financed with benefit distribution. A theoretical approach is employed, and we find that the inconsistency between insurance premiums and expected benefits among different income levels is the main source of inequity in social health insurance programmes. Our results suggest that the design of premium and reimbursement schemes should be aligned with the income level of the insurant.
An Assessment of the Disorderly Adjustment Hypothesis for Industrial Economies

Much has been written about prospects for US current account adjustment, including the possibility of what is sometimes referred to as a ‘disorderly correction’: a sharp fall in the exchange rate that boosts interest rates, depresses stock prices and weakens economic activity. This paper assesses some of the empirical evidence bearing on the plausibility of the disorderly adjustment scenario, drawing on the experience of previous current account adjustments in industrial economies. We examined the paths of key economic performance indicators before, during and after the onset of adjustment, building on the analysis of Freund (2000). We found little evidence among past adjustment episodes of the features highlighted by the disorderly adjustment hypothesis. Although some episodes in our sample experienced significant shortfalls in GDP growth after the onset of adjustment, these shortfalls were not associated with significant and sustained depreciations of real exchange rates, increases in real interest rates or declines in real stock prices. By contrast, it was among the episodes where GDP growth picked up during adjustment that the most substantial depreciations of real exchange rates occurred. These findings do not preclude the possibility that future current account adjustments could be disruptive, but they weaken the historical basis for predicting such an outcome.
Emotion recognition from electrocardiogram signals using Hilbert Huang Transform

Equipping robots and computers with emotional intelligence is becoming important in Human-Computer Interaction (HCI). Bio-signal based methods are found to be reliable and accurate than conventional methods as they directly manifest the underlying activity of the Autonomous Nervous System (ANS). This paper focuses on recognizing six emotional states (happiness, sadness, fear, surprise, disgust and neutral) from Electrocardiogram (ECG) signals that were obtained from multiple subjects. The emotional data was collected by inducing emotions internally in the subject using audio visual clips. The normalized QRS derivative signal was obtained from captured emotional ECG data by means of a non-linear transform. Hilbert Huang Transform (HHT) based analysis was done to obtain the emotional features in low, high and total (low and high together) the frequency ranges. The classification results indicate that low frequency Intrinsic Mode Functions (IMF) contain more emotional information compared to the other frequency ranges. The performance of the system can be improved further by analyzing the information in the low frequency range.
An Assessment of Parking Fare Rate Deregulation in Taipei

During the period of exhibition events such as COMPTEX, the traffic in downtown Taipei is often congested. To manage parking demand effectively, city officials had proposed to open bidding for public parking facilities with or without regulated rates. The regulated rates are calculated based on the optimisation of total social welfare which includes consumer and producer surplus as well as the external costs of all modes of transport. We find that the deregulated parking fees are mostly higher than the existing rates, while the regulated rates are generally higher than the deregulated rates, except for a few special cases. Although raising parking fees seems to be inevitable and is justified by the optimisation of social welfare, it is not necessarily a politically correct decision for local politicians. It is expected that new regulated rates to be lower than projected rates, but higher than existing rates.
Analysis of Anger across several agent-customer interactions in French call centers

In this article, the detection of real-life emotions is explored across different corpora featuring a similar task. Two emotional states (Anger and Neutral) are thus examined across three French corpora collected in call centers in different contexts (service complaints, Stock Exchange service and medical emergency). The effects of these differents contexts on the performance of acoustic-based emotion detection systems are investigated with two objectives in mind: improving the generalization power of existing models by handling these differences and trying to quantify the differences between corpora in order to easily compare them. The described experiments are based on the following approach: examining the detection performance when training on a corpus and testing on another one or when training on mixtures of the corpora.