Miracle-dz/UniFAR-FTUs huggingface dataset:
Impact of Internal Audit Practices on Satisfaction of Administrators: A Case in University of Jaffna, Sri Lanka

The main purpose of the study is to find out impact of internal audit practices on satisfaction of administrators in University of Jaffna, Sri Lanka. Internal audit play a major role on overall performance of the organization. Primary data was collected from administrators (academic and non-academic administrators) through developed 5 point likert scale questionnaire. Internal audit practices include internal audit practices related with administrative system review, legal compliance, control on assets usage, control on purchase & procurement and control on payment, research grant & allowance. Descriptive, correlation and regression analysis performed in this study. Descriptive analysis reveals that internal audit practices are in the moderate level based on the administrator’s satisfaction however there is below than moderate level internal audit practices related with administrative system review. Correlation analysis confirmed that there is positive significant relationship between internal audit practices and satisfaction of administrators. Further regression analysis confirmed that there is positive significant impact of internal audit practices related with administrative system review, control on purchase & procurement and legal compliance on internal audit quality. According to the findings of the study top management of the university and the government should improve internal audit practices especially they have to improve internal audit practices related with administrative system review, legal compliance and control on purchase & procurement to increase the overall performance of the University.
Family business in transition economies: an exploratory study of private business

espanolEste documento tiene como objetivo explorar los antecedentes de las economias en transicion observando el nuevo fenomeno de la empresa privada en la Republica de Cuba y las franquicias en Venezuela. Proporcionamos un resumen de los cambios esperados en estas antiguas economias de planificacion centralizada, los rasgos clave que podrian surgir a raiz de la transicion, el estado actual de la empresa privada en Cuba. Sugerimos como la franquicia podria ser una solucion para desarrollar familias emprendedoras fuertes en economias en transicion con futuras sugerencias para la investigacion EnglishThis paper aims to explore the background of transition economies observing the new phenomenon of private enterprise in the Republic of Cuba and franchising in Venezuela. We provide an outline of the changes expected in this former central-planned economies, the key traits that might rise on the aftermath of the transition, the current state of private enterprise in Cuba. We suggest how franchising could be a solution to develop a strong entrepreneurial families in transition economies with future suggestions for research
Going Crazy for Reviewing

Word-of-mouth (WoM) has always exerted a great effect on consumers’ behaviors and intentions. With the advent of internet, this influence has grown both in terms of potential audience reachable and of potential effect led to firms’ sales and reputation. Hence, the marketing literature has recently started to investigate motivations and drivers able to foster/hinder electronic-WOM (e-WOM). Therefore, this research aims to explore the effect on the propensity to share comments and reviews online (active WOM) of the following three drivers: (1) propensity to rely on passive WOM; (2) expected service quality; (3) propensity to spend. The authors tested their hypotheses on the fashion industry, collecting 1454 usable answers from Italian consumers. The results indicate that both passive WOM and propensity to spend are drivers able to foster the spread of e-WOM. On the other hand, expected service quality shows a significant negative direct effect and a significant positive indirect effect on active e-WOM: these two effects compensate each other. Thus, the total effect is negligible. Going Crazy for Reviewing: The Drivers Spreading e-WOM
Evaluating Efficiency of Waqf Institutions: An Intermediation Approach Using Data Envelopment Analysis (DEA)

Waqf is a voluntary charity that cannot be disposed of and the ownership cannot be transferred once it is declared as waqf assets. Waqf institutions play an important role in helping the development of Muslims ummah through wealth distribution. State Islamic Religious Councils (SIRCs) in Malaysia are the sole trustee that manage and develop waqf assets. Based on selected input and output, the intermediary approach assumes that cash waqf received as output while total expenditure of SIRCs as input. Under this approach SIRCs act as intermediary between waqif (giver) and beneficiaries. Thus, this paper attempts to analyze the efficiency of waqf institutions in Malaysia by using Data Envelopment Analysis (DEA) method under output-orientation using Variable Return to Scale (VRS) assumptions. Four SIRCs were selected as decision making units (DMU) for the period of 2011 to 2015. The result indicates that changes in average technical efficiency for every year is contributed by both pure technical and scale. However, inefficiency of Malaysian waqf institutions is mostly contributed by pure technical efficiency aspects rather than scale. 2012 showed the highest average technical efficiency with 73.9% as most of the institutions operated in optimum level of input to produce output. Thus, the result suggests that both technical and scale efficiency should be improved to achieve the most efficient and productive level of performance in order to fulfill objectives of the institutions as an intermediary between waqif and beneficiaries.
Imitation of Management Practices in Supply Networks: Relational and Environmental Effects

textabstractThis study investigates the imitative use of management practices across a multitier supply network. Although imitation may take the form of any management practice, operationally, we focus on whether the buyer’s control practices used with first-tier suppliers results in similar control practices being used by these first-tier suppliers with the second-tier suppliers. Drawing on institutional theory, we identify relational context (i.e., affective commitment) and environmental context (i.e., environmental uncertainty) as two important factors influencing the extent to which such imitation takes place. Using unique survey data of vertically linked supply chain triads, we generally find support for the occurrence of imitation and more so in cases of high affective commitment. The results regarding environmental uncertainty further reveal selectivity in imitative behavior, calling attention to the level of deliberateness in imitation decisions in supply networks. Besides contributing to theory on imitative behaviors in the supply chain, this study also generates practical implications on the spread of management practices across multiple tiers.
Timing Customer Reactivation Interventions

Firms operating in non-contractual settings use customer reactivation initiatives to stimulate customers that have ceased purchasing to resume purchasing. Customer reactivation requires these firms to identify which customers have become inactive at what point in time, and approach them with a marketing message. Existing approaches struggle to separate active from inactive customers, and do not provide calendar time estimates of when to send a reactivation message. Addressing these shortcomings, we develop an approach to target and time the sending of reactivation messages. Building on control chart methods, we introduce a gamma-gamma control chart, modeling the average customer interpurchase time and the variation therein to determine inactivity boundaries. Crossing these boundaries generates an inactivity signal, which should trigger reactivation. A field-test in the greetings and gifts industry illustrates that this approach increases activity by 1.9 - 3.5 percentage points. Additionally, our approach increases incremental activity by 111% and incremental revenue by 38%. Finally, timely targeting is important, as targeting customers earlier than their expected purchase time reduces their activity compared to customers targeted on time.
Training, Offshoring, and the Job Ladder

Over the past 40 years, labor market conditions in the United States and elsewhere have rapidly evolved. Skill premiums have grown, jobs in the middle of the skill distribution have become relatively scarce, and job and worker turnover rates have declined. At the same time, the fraction of the population attending college has grown, much of the manufacturing work force has shifted into services, and on-the-job training times have increased for high-skill workers. This paper interprets these patterns through the lens of a dynamic structural model that explains workers' human capital accumulation and earnings trajectories over their life cycles. The basic idea is as follows. Before entering the labor market, high school graduates who differ in their ability (human capital) levels decide whether to attend college. After their schooling decisions, skilled (college educated) and unskilled workers enter into the labor market and match with firms that produce different tasks. Firms that produce the same task differ in their idiosyncratic productivity levels. Once employed, workers build human capital through experience, and may also invest in on-the-job training. Both types of human capital accumulation induce wage growth over their life cycles, and this growth is augmented by the arrival of job offers from "poaching" employers, which force firms to compete for their services. But their wages fall if product market shocks throw them into unemployment, interrupting their human capital accumulation and reducing their bargaining power with potential new employers. Tasks, which are produced by one worker-one pair firms are demanded by firms that produce differentiated consumption goods. Consumption good producers can obtain different tasks they need for production from domestic or foreign markets. Tasks differ extent to which they can be obtained from foreign markets. Offshoring, and import competition affect workers' careers through all of these mechanisms. While improving productive efficiency, these shocks destroy jobs in the trade-exposed occupations, change job offer arrival rates for each worker type, and change incentives to invest in college degrees. Also, by reducing the relative demand for mid-skill occupations, they affect workers' incentives to invest in on-the-job training.
Skills for Trade and Economic Diversification (STED) in Viet Nam: the case of the tourism sector in selected provinces

This report presents an application of the Skills for Trade and Economic Diversification (STED) methodology to the tourism sector of Myanmar, with specific focus on tourist guides. STED is a sector-based approach to identifying and anticipating the strategic skills needs of internationally tradable sectors. It has been developed in recognition of the fact that having the right skills among workers is crucial for firms or industries to succeed in trade, and vice-versa, understanding trade is important to provide workers with the right skills. Availability of skilled workers contributes to higher and more diversified exports, more foreign investment, higher absorption of technology, and more sustainable growth and productive employment creation. At the same time, skills are the key determinant for a worker's success in finding a good job and making a living. In order for skills supply to match skills demand in the labour market, it is necessary to take a forward-looking perspective, and to ask not just what skills are in demand today, but what skills will be in demand in the future.
A study of bilingual websites as a marketing communication tool in tourism industry: The case study of cafes in Phitsanulok, Thailand

Website is currently one of the most effective tools to advertise and communicate to the customers beyond geographical area as well as to expand businesses. B ilingual website s become necessity for businesses to utilize it as a marketing channel, e.g. to increase the sales. The purpose of this research was to explore the impacts of bilingual website s as a marketing communication tool in tourism industry. It is a qualitative study where a n in-depth interview and observation were used in this research with 12 cafe owner s who are currently using bilingual website s and are operat ing in the downtown of Phitsanulok province. The result revealed that bilingual website is an effective marketing communication tool to boost cafe business es . The entrepreneur has to be aware and realize the prime benefits of using bilingual website as it is one of the crucial elements of successful business presence, resulting in having more customers, generating more trust, and income.
APOPTOTIC EFFECT OF VINORELBINE ON HUMAN SERVICAL CANCER HeLa CELLS

Ece KONAC Gazi Universitesi Tip Fakultesi Tibbi Biyoloji ve Genetik AD 06500, ANKARA OZET Amac: Hucre hareketi, hucre bolunmesi, hucre ici madde tasinmasi, hucresel yapinin saglanmasi gibi biyolojik islevlerde rol alan mikrotubuller, antikanser ilaclarin esas hedefi konumundadir. Vinorelbin’in (Navelbin) mikrotubuller uzerinden etki gosteren molekullerden birisidir ve cesitli kanserlerde kemoterapotik ajan olarak kullanilmaktadir. Calismamizda, insan serviks kanser hucre hatti olan HeLa hucrelerine, 24 saat 5-100μM doz araliginda vinorelbin uygulamasi sonunda hucrelerdeki olasi apoptotik etkisini belirlemeyi amacladik. Gerec ve yontem: Vinorelbin uygulanan HeLa hucrelerinde hucre canliligi ve apoptotik oranlari belirlemek icin sirasiyla XTT canlilik analizi ve floresan mikroskobunda hucrelerin karakteristik morfolojisi degerlendirildi. Vinorelbin uygulanan hucrelerde B hucresi lenfoma 2 (BCL2) ve Siklin D1 (CCND1) genlerinin mRNA ifade duzeyleri de arastirildi. Bulgular: En yuksek vinorelbin konsantrasyonu olan 100μM’da hucre canliliginin 24 saat sonunda %60’in altina dustugu belirlendi. Apoptotik oranin %17,6 oldugu 40μM dozda ayni zamanda nekrotik oranin da 80 ve 100μM dozlara oranla oldukca az olmasi sebebiyle en etkili apoptotik doz olarak 40μM bulundu. Ayrica 40μM vinorelbin uygulamasinin anti-apoptotik ozellikteki BCL2 ile proto-onkogen olan CCND1 genlerinin mRNA ifade edilme duzeylerinde azalmaya neden oldugu saptandi. Sonuc: Mikrotubul dinamigini etkileyerek antikanser ozellik gosteren vinorelbin’in molekuler duzeyde olasi etki mekanizmalarinin belirlenmesinin, kanser tedavisinde daha etkin yaklasimlarin ortaya cikmasinda yardimci olabilecegi kanisindayiz. Anahtar sozcukler: Apoptoz, BCL2, CCND1, HeLa Hucre Hatti, Vinorelbin SUMMARY Objective: Microtubules, having roles in many biological functions including cell motility, cell division, intracellular transport, cellular architecture, are major targets for anticancer drugs. Vinorelbine (Navelbin) is one of the molecules that affects microtubules and used as a chemotherapoetic agent in various cancers. In our study, we aimed to determine prospective apoptotic effect of the vinorelbine on human servical carcinoma cell line HeLa cells at 24 hours between 5-100μM dose incubation. Material and Method: For this purpose, vinorelbine treated HeLa cells, were assessed by XTT viability analysis and fluoresence microscopy to determine cell characteristic morphology. B cell lyphoma 2 (BCL2) and cyclin D1 (CCND1) genes’ mRNA expression levels were also evaluated in vinorelbine applied cells.
The use of body acupuncture for treatment of alcohol dependence and withdrawal syndrome : A controlled study

The aim of this study was to evaluate and compare the treatment efficacy of body acupuncture with conventional medical detoxification for subjects with alcohol dependence and withdrawal syndrome. 118 study subjects were randomly assigned to an acupuncture treatment group (n=50) and a control group treated by standard medical detoxification (n=68). Subjects were assessed by various criteria before, during, and six months after treatment. When compared to the control group, there were significantly better results in the acupuncture group: decrease in desire for alcohol use (P<0.001), decrease in depressive symptoms (P<0.001), increase in participation in psychotherapeutic programs (P<0.001), reduction of tremor (P<0.001), and higher remission rate at six months post treatment (P<0.001). Additionally, the dropout rate for the control group was significantly higher (P<0.001). Acupuncture is useful for treatment of alcohol dependence and withdrawal symptoms, with the advantage of not causing the side effects often associated with medical detoxification.
Future Importance of Maritime Activities in Bangladesh

Blue Economy is a concept of economic growth through the sustainable utilization of ocean resources with technological inputs to improve livelihoods and meet the growing demands for jobs without hampering the health of the ocean ecosystem. This paper offers an overview of current maritime key activities, major trends and scenarios, future blue economy development activities with economic and social importance, ecological importance and blue economy policy framework. This paper also focuses on the major constraints and challenges. The current maritime key activities include extraction of living and non-living resources, land based activities, trades and transportation, shipbuilding and ship breaking, tourism and recreation, man-made structures, energy production and, research and survey. The trend data show that the total fish landing and total export income from fisheries has increased over time. However, data on mangrove revenue suggest that in recent years, current revenues from this forest are comparatively less than they were in the 1980s and the 1990s. To expand its Blue Economy, Bangladesh must focus on marine fisheries, non-traditional species, marine biotechnology, oil gas and mineral mining, renewable energy, marine trade and transport, marine tourism and marine spatial planning. However, this paper finds that lack of implementation and enforcement, of management measures, limited planning and coordination are hinder the development of Blue Economic in Bangladesh. Thus a strategic management process integrating multiple stakeholders urgently needed for a sustainable Blue Economy maritime territory of Bangladesh. This research article is available in Journal of Ocean and Coastal Economics: https://cbe.miis. edu/joce/vol6/iss2/3
Voluntary and Enforced Tax Compliance: Evidence from Small and Medium-sized Enterprises in Indonesia

The “slippery slope” framework assumes that trust and power are alternative approaches to attaining taxpayers’ compliance and for reducing tax evasion. This study aimed to investigate whether the impacts of power and trust dimensions previously found in developed countries also exist in developing countries, such as Indonesia. Data were collected through a researcher-administered questionnaire survey of 274 small business taxpayers and were then analyzed through stepwise linear regressions. The results show that trust significantly influences voluntary tax compliance, but neither trust nor power promotes enforced tax compliance. Ultimately, this study’s findings only partly support the assumptions of the “slippery slope” framework. This study also contributes to current global literature on the influence of trust and power in voluntary and enforced tax compliance in developing countries, especially in Asia.
Integrated corporate social responsibility and human resources management for stakeholders health promotion

In the past decade, there has been an argument for the inclusion of corporate social responsibility (CSR) in models and business strategies. However, the conversion of CSR strategy into actual managerial practices and outcome values remains an issue of ongoing debate as well an important challenge for business organizations. Furthermore, still is very little discussion on how business will influence stakeholder’s health promotion and surrounding environment as means to help address society’s most pressing challenges. This paper discusses the potential of public health literacy in advancing stakeholders’ health promotion beyond the workplace. The discussion argues that integrating corporate social responsibility (CSR) and human resources management (HRM) is an effective strategy to achieve social sustainability in organizations in which stakeholders’ health and well-being are important components. This short report describes an integrated CSR-HRM and describes how it can facilitate public health literacy. In the era of sustainable development, there is a need to discuss how business organizations can strategize to enhance internal and external stakeholders’ health and well-being.
Révision des lignes directrices de l’Échelle canadienne de triage et de gravité (ÉTG) pour les adultes

L’échelle canadienne de triage et de gravité (ÉTG) a été largement adoptée dans les services d’urgence partout au pays et à l’étranger depuis sa première publication en 1999, et elle continue de faire l’objet de révisions et de mises à jour régulières. En 2001, des lignes directrices pour la mise en application d’une version de l’ÉTG applicable aux enfants ont été élaborées et publiées. En raison des améliorations de la technologie informatique, de la demande accrue de données cliniques et administratives ainsi que d’une application plus large des techniques informatiques dans les urgences, le comité sur les systèmes d’information de gestion des départements d’urgence (SIGDU) au Canada a publié une liste normalisée de raisons de consultation en 2003. En 2004, une révision des lignes directrices de l’ÉTG à l’intention des adultes a été publiée. Elle comportait la liste des raisons de consultation du SIGDU et introduisait le concept de déterminants (appelés modificateurs) visant à aider les infirmières au triage à déterminer le degré d’urgence adéquat. Les modificateurs ont été divisés en deux types, à savoir les modificateurs de premier et de deuxième ordre. On entend par modificateurs de premier ordre les déterminants qui s’appliquent, d’une manière générale, à un grand nombre de raisons de consultation différentes. Ils comprennent les modificateurs relatifs aux signes vitaux (p. ex., détresse respiratoire, stabilité hémodynamique, état de conscience et fièvre), à la gravité de la douleur (p. ex., centrale c. périphérique et aiguë c. chronique) et aux mécanismes de blessures. Quant aux modificateurs de deuxième ordre, ils s’appliquent à un nombre restreint de raisons de consultation. Un faible taux de glycémie est un exemple de modificateurs de deuxième ordre : p. ex. , « glycémie < 3 mmol/L et/ou symptomatique » est un modificateur de trois raisons de consultation, dont l’altération de l’état de conscience, la confusion et l’hypoglycémie, alors que « glycémie < 3 mmol/L et asymptomatique » est un modificateur d’une seule raison de consultation, à savoir l’hypoglycémie. Le supplément de la révision de l’ÉTG dans lequel figuraient la liste complète des raisons de consultation du SIGDU ainsi que les modificateurs pertinents de premier et de deuxième ordre a été publié en format PDF et Microsoft Excel. Le document « Triage orienté selon la raison de visite » a aussi été présenté dans une application Excel (conçue par B.U. et M.B.) en 2007. Ce document, ainsi que toutes les publications de l’ÉTG et les documents connexes, est consultable en ligne à l’adresse www.caep. ca/template.asp? id= B795164082374289BBD9C1C2BF4B8D32. En décembre 2006, une trousse de formation sur l’ÉTG (à l’intention des