Miracle-dz/UniFAR-FTUs huggingface dataset:
Internal Audit Function in Tunisian Listed Companies: An Explanatory Study

Purpose – The aim of this paper is to explore the attributes and activities of the internal audit function in Tunisian listed firms and evaluate its capacity to fulfill its role in corporate governance process. Design/methodology/approach – The study has been carried out through a questionnaire survey that aims to analyze internal audit function (IAF) characteristics’ in Tunisian listed firms. The main aspects of this study were: insourcing versus outsourcing arrangements of the internal audit function; organizational statue; internal audit activities and internal audit interaction with external auditors. Findings – The findings of the study show that despite its changing role within the organization, the internal audit function suffers from some limitations that impair its independence and limit its intervention field. Also, internal audit function in Tunisian listed companies is focused on financial audit, internal controls and risk management assessment. Further analysis reveals a considerable level of coordination between internal and external auditors. Research implications – The paper’s findings are of interest to several different parties, primarily the professional internal audit body, chief audit executive (CAE), audit committee and senior management. Originality/value – The paper describes an empirical study, conducted on a sample of Tunisian listed companies, which provides a better understanding of the internal audit function attributes and activities. The paper is also a meaningful contribution to the internal audit literature, as it examines an interesting subject that has not yet been largely investigated in the context of emerging market. Keywords - Internal audit function - Corporate governance - Listed companies - Tunisia
Management accounting : information for creating and managing value

Management Accounting 5E explains the contemporary role of management accounting in organisations, demonstrating how it creates and enhances value for shareholders. The strategic and topical focus has been further developed and strengthened, new questions added, text-flow streamlined and extensive revisions of capital expenditure decisions, activity and target-based costings, corporate social responsibility, and supply chain management included. Students are given a thorough grounding in the principles and tools of management accounting and then walked through selected best-practice examples that leave them strongly placed to apply those principles themselves. References the management accounting practices of real-life companies.
Month of birth, atopic disease, and atopic sensitization.

BACKGROUND Japanese cedar (Cryptmeria japonica; CJ) pollen and house dust mites are the two important aeroallergens in Japan. However, no epidemiological survey has been performed in Japan to investigate the relationship between month of birth and manifestations of allergic disease and sensitization. OBJECTIVE This study evaluates the correlation between month of birth and sensitization to aeroallergens or the occurrence of allergic disease on 755 Japanese school children aged 12-13 years. METHODS The personal history of atopic disease (bronchial asthma, allergic rhinitis, eczema, and allergic conjunctivitis) as recorded by questionnaires was investigated in relation to total serum IgE and specific IgE toward house dust mites and CJ pollen. RESULTS Positive specific IgE toward house dust mites was significantly less prevalent in the children born between January and March than those born during the rest of the year (p < 0.01). Positive specific IgE toward CJ pollen was significantly more prevalent in the children born between December and January than those born during the rest of the year (p < 0.05). High total IgE was less prevalent in the children born between February and April than in children born during the rest of the year (p = 0.05). The prevalence of bronchial asthma was 26.2% among children born between November and December, compared with a ratio of 17.3% among children born during the rest of the year (p < 0.05). A significantly higher proportion of the children with allergic rhinitis was born between August and October than during the rest of the year (p < 0.05). The prevalence of allergic conjunctivitis was 15.8% among the children who were born between December and January, compared with 9.1% among children born during the rest of the year (p < 0.01). No relationship between prevalence of eczema and season of birth was found. CONCLUSION Month of birth appears to influence the risk in the development of allergic sensitization and atopic diseases. The findings concerning higher CJ pollen sensitization in children born in the months that proceed the CJ pollen seasons are as evident as the house-dust-mite-related findings.
Political Cost (Dis)Incentives for Earnings Management in Private Firms

We examine the extent to which economic incentives subject to political cost impact on accounting choice. We employ a setting with no agency factors to disguise economic incentives for earnings management. We find that profit firms manage earnings downward to reduce, but not entirely eliminate, current period corporate tax. Elimination of tax is constrained by political cost resulting from the increased possibility of a tax audit. That same political cost also provides an incentive to firms that are genuinely in a position where they would pay no tax in the current period to adopt earnings (and tax)-increasing accounting policies. Consistent with existing literature we find that some earnings management occurs at the operating profit level but, as expected, "real" economic transactions are not managed, as this would reduce the value of the firm and directly owner/manager wealth. Results are robust to variations in ownership structure, financial debt, collateral, varying deflators, etc.
The Acceptance Level of Picture Archiving and Communication System amongst Radiographers

Picture archiving and communication system know as (PACS) is a rapidly growing technology in the healthcare industry in Malaysia and provides a positive development for patient services and one of the factors that influence the success of this system is the level of user acceptance. However, the acceptance level of the radiographers in using PACS and also the factors influencing its usage are unknown. Thus, this study seeks to determine the factors that influence the radiographers on the acceptance of PACS in their daily tasks. A study was conducted in three hospitals to determine the level of acceptance of radiographers in the implementation of PACS and factors influenced it. A questionnaire applying the theory of 'Technology Acceptance Model' which uses components of perceived of usefulness (PU) and perceived ease of use (PEU) to determine the acceptance level of radiographers to PACS was used to collect data. Quantitative approach is adopted with questionnaire has been distributed to 76 radiographers at Pusat Perubatan Universiti Kebangsaan Malaysia, Pusat Perubatan Universiti Malaya and Hospital Serdang. Result analysis of stepwise multiple regression found that PEU was found an important influencing factor in determining the acceptance level of radiographers (R 2 = 0.077) where this construct has resulted in radiographers do not feel overburdened in completing their duties. This study reported that radiographers are more interested in completing their job on ease of use while usefulness of the PACS system was not a main influence. Therefore, it is important for organizations which want to implement PACS to create an overview about PACS to the radiographers. The training should be given before the execution of system to enable acknowledgement of the advantages offered by PACS.
Selective modulation by membrane potential of desmethoxyverapamil binding to calcium channels in rat portal vein.

(-)-[3H]Desmethoxyverapamil (D888) binds saturably to intact strips from rat portal vein bathed in physiological solution with a Kd value of 363 pM and a maximal binding capacity value of 15.6 fmol.mg-1 wet weight. Unlabeled dihydropyridines, phenylalkylamines and benzothiazepines inhibited (-)-[3H]D888 specific binding in a concentration-dependent manner. Scatchard analyses and dissociation kinetics of (-)-[3H]D888 binding revealed the existence of mutual allosteric interactions between (+)-isradipine, (+)-cis diltiazem and (-)-D888 binding sites in portal vein strips. When voltage-dependent Ca++ channels transported Ca++, Ba++, Sr++ or Na+ the binding capacity of (-)-[3H]D888 remained unchanged. In contrast, both depolarization (induced by elevation of external K+) and hyperpolarization (in the presence of cromakalim) induced a gradual decrease in (-)-D888 binding capacity. These observations suggest that membrane potential variation would change the conformational state of Ca++ channels, in such a way that it would be less favorable for access of (-)-[3H]D888 to the binding site. This would provide an experimental argument in favor of the "guarded receptor hypothesis" according to which membrane potential modulates ligand affinity by alteration of the amount of time during which the receptor binding site is available to (-)-[3H]D888.
GDP-Linked Bonds and Sovereign Default

Using a calibrated model of endogenous sovereign default, we explore how GDP-linked bonds can raise the maximum sustainable debt level of a government, and substantially reduce the incidence of default. The model explores both the costs (in particular the GDP risk premium) and the benefits of issuing GDP-linked bonds. It concludes that significant welfare gains can be achieved by indexing debt to GDP.
Apparent barrier height in scanning tunneling microscopy revisited.

The apparent barrier height f (cid:97)(cid:112) , that is, the rate of change of the logarithm of the conductance with tip-sample separation in a scanning tunneling microscope (STM), has been measured for Ni, Pt, and Au single crystal surfaces. The results show that f (cid:97)(cid:112) is constant until point contact is reached rather than decreasing at small tunneling gap distances, as previously reported. The ﬁndings for f (cid:97)(cid:112) can be accounted for theoretically by including the relaxations of the tip-surface junction in an STM due to the strong adhesive forces at close proximity. These relaxation effects are shown also to be generally relevant under imaging conditions at metal surfaces.
Service performance quality evaluation and satisfaction in a USA wine festivalscape: Buying behavioural effects

Purpose – The purpose of this paper is to examine the links between perceived festival service performance quality, satisfaction, buying wine at the event, and the first-time/repeat tourist dynamic. Design/methodology/approach – The research was conducted on 368 attendees at a major wine festival in the northeast USA using intercept face-to-face interviews. Findings – The facility-related quality aspects are a stronger predictor of buying behaviour than activity-related aspects and amenities. A relationship between performance quality perception and satisfaction could not be found. 35-year and older repeat visitors are the highest yielding festival visitor group from a financial viewpoint. First-timers are far more short-term oriented than repeat visitors when making the final decision to attend the festival event. Research limitations/implications – It is very important to achieve a high degree of repeat festival attendance as this directly influenced the financial gains in selling more wine. The nature .
Analysis of AC-DC conversion for energy harvesting using an electrostrictive polymer P(VDF-TrFE-CFE)

Harvesting systems capable of transforming unused environmental energy into useful electrical energy have been extensively studied for the last two decades. The recent development of electrostrictive polymers has generated new opportunities for harvesting energy. The contribution of this study lies in the design and validation of electrostrictive polymer- based harvesters able to deliver dc output voltage to the load terminal, making the practical application of such material for self-powered devices much more realistic. Theoretical analysis supported by experimental investigations showed that an energy harvesting module with ac-to-dc conversion allows scavenging power up to 7 μW using a bias electric field of 10 V/μm and a transverse strain of 0.2%. This represents a power density of 280 μW/cm3 at 100 Hz, which is much higher than the corresponding values of most piezo-based harvesters.
History of Teacher Pay and Incentive Reforms *

Teacher compensation is one aspect of school organization often overlooked in reform efforts aimed at improving student achievement. This paper describes how teacher compensation systems have been structured in the United States since the 1800s to meet the social and educational needs of the time. Current systemic reform efforts suggest the need for another shift in the structure of teacher pay. A well-designed pay system has the potential to act as a powerful incentive for teachers to develop the classroom skills and knowledge necessary to help students achieve at higher levels.
Addition of B-type natriuretic peptide to the GRACE score to predict outcome in acute coronary syndrome: a retrospective (development) and prospective (validation) cohort-based study

Aims The present study was designed to build and validate a composite score based on the Global Registry of Acute Coronary Events (GRACE) score and B-type natriuretic peptide (BNP) concentrations to predict outcome in patients with acute coronary syndromes (ACS). Methods The GRACE risk score and BNP concentrations were obtained in a retrospective and a prospective cohort. A composite score including the GRACE score and BNP concentrations was first developed in a retrospective cohort of 248 patients with ACS and then validated in a prospective cohort of 575 patients. The primary outcome was 6-month death or myocardial infarction. Results End points were reached in 34 patients in the retrospective cohort and in 68 patients in the prospective cohort. Both higher BNP concentration and GRACE score were independently associated with outcome in the retrospective cohort (p=0.003 and p<0.0001). The composite score could be obtained as follows: GRACE+BNP/60. The use of the composite score increased the accuracy of the GRACE score, with an increase in the C statistic from 0.810 (0.727 to 0.892) to 0.822 (0.745 to 0.902) in the retrospective cohort and from 0.724 (0.657 to 0.791) to 0.750 (0.686 to 0.813) in the prospective cohort. Finally, 7% of patients in the prospective study population were reclassified from low to high risk or from high to low risk using this composite score. Conclusions Plasma BNP levels refine the accuracy of the GRACE score. A comprehensive risk score, which includes BNP concentration and the GRACE risk score, might improve ACS risk stratification in clinical practice.
Landau theory of the reentrant nematic-smectic A phase transition

Résumé. - Nous montrons que le diagramme de phase rentrant de la transition nématique-smectique A, découle naturellement de la théorie de Landau si l’on admet qu’il existe une densité optimale pour l’obtention de l’ordre smectique. La forme de la ligne de coexistence dans le plan P-T, est correctement prédite par la théorie. Nous décrivons aussi le comportement rentrant des mélanges. Abstract. - The reentrant, nematic to smectic A phase transition is shown to follow from the Landau theory if one assumes the existence of an optimum density for smectic ordering. The shape of the coexistence line in the P-T plane is fit exactly by this theory. The effects of concentration on reentrant behaviour are also explained.
Prion Diseases in Man and Animals

To date, a total of 13 prion diseases have been recognized in man and animals. The human diseases are: Kuru, Creutzfeldt-Jakob disease (CJD), variant CJD, Gertmann-Straussler-Scheinker Syndrome, fatal familial insomnia and Alpers’ disease. The animal diseases are: scrapie, transmissible mink encephalopathy, chronic wasting disease, bovine spongiform encephalopathy, feline spongiform encephalopathy, wild ungulates encephalopathy and spongiform encephalopathy of the ostrich. Early diagnosis and treatment of these diseases have bewildered the scientific community. The fact that the prion protein (PrP) is derived from the host – given that PrP is the sole cause of disease makes it almost impossible to develop direct serologic tests and vaccines for the diagnosis and prevention of these diseases. At present, diagnosis is largely based on clinical and postmortem findings, detection of abnormal prion protein by immunocytochemistry, Western blot, infra-red spectroscopy and biochemical examination of cerebraospinal fluid and blood of suspected patients. Methods are currently being evaluated for the identification of “capture” agents that specifically bind to misfolded prion protein (PrP), and for amplification of the interconversion of normal prion protein into PrP. No treatment is available yet for prion diseases, but several candidate drugs are being investigated that could prevent PrP formation, interfere with its conversion and/or metabolism or reverse it into the normally folded, harmless form. Introduction: During the past few years, considerable advances have been made towards better understanding of prion diseases and the development of new methods for their diagnosis and treatment. In part I of this review, we have described the etiology of these diseases, and the hypothesis that have been put forth to explain their nature and propagation. In the second part of the review, the clinical manifestations, pathogenesis, diagnosis and treatment of different types of prion disease affecting man and animals will be described. II. Prion Diseases in Man and Animals Mansour F. Hussein & Saud I. Al-Mufarrej 140 Prion diseases, or transmissible spongiform encephalopathies (TSE) are peculiar, neurodegenerative disorders that are apparently caused by a misfolded "infectious" prion protein, hitherto known as PrP or PrP. These diseases are unique in that they are both infectious and inherited. All of them are characterized by a long incubation period, followed by progressive spongiform degeneration of brain tissue, with consequent dementia, motor disorders, paralysis and 100% mortality [2]. The primary lesions comprise neuronal vacuolations and loss, especially in the cerebellum and cortical parts of the brain stem. These changes are accompanied by extensive gliosis, astrocytosis [3] and accumulation of abnormal prion protein fibrils in and around the brain cells [4]. To date, thirteen types of prion diseases have been described in humans and different species of domestic and wild animals (Table 1). Table ( 1 ) Human and Animal Prion Diseases
Recruitment and retention of participants in randomised controlled trials: a review of trials funded and published by the United Kingdom Health Technology Assessment Programme

Background Substantial amounts of public funds are invested in health research worldwide. Publicly funded randomised controlled trials (RCTs) often recruit participants at a slower than anticipated rate. Many trials fail to reach their planned sample size within the envisaged trial timescale and trial funding envelope. Objectives To review the consent, recruitment and retention rates for single and multicentre randomised control trials funded and published by the UK's National Institute for Health Research (NIHR) Health Technology Assessment (HTA) Programme. Data sources and study selection HTA reports of individually randomised single or multicentre RCTs published from the start of 2004 to the end of April 2016 were reviewed. Data extraction Information was extracted, relating to the trial characteristics, sample size, recruitment and retention by two independent reviewers. Main outcome measures Target sample size and whether it was achieved; recruitment rates (number of participants recruited per centre per month) and retention rates (randomised participants retained and assessed with valid primary outcome data). Results This review identified 151 individually RCTs from 787 NIHR HTA reports. The final recruitment target sample size was achieved in 56% (85/151) of the RCTs and more than 80% of the final target sample size was achieved for 79% of the RCTs (119/151). The median recruitment rate (participants per centre per month) was found to be 0.92 (IQR 0.43–2.79) and the median retention rate (proportion of participants with valid primary outcome data at follow-up) was estimated at 89% (IQR 79–97%). Conclusions There is considerable variation in the consent, recruitment and retention rates in publicly funded RCTs. Investigators should bear this in mind at the planning stage of their study and not be overly optimistic about their recruitment projections.
Middle Stone Age Shell Beads from South Africa

There are two competing models for the emergence of modern human behavior: first, a late emergence in Africa or Eurasia at ∼50 to 40 thousand years ago (ka), and second, a gradual transition in Africa between 250 to 50 ka ([ 1 ][1]). In both models, personal ornaments and art are unquestioned
Association between metabolic syndrome and 10-year risk of developing cardiovascular disease in a Nigerian population.

BACKGROUND Prevalence of metabolic syndrome (MetS) and consequential cardiovascular disease (CVD) events are on the increase in Nigeria. The study aimed to identify the prevalence of 10-year CVD risk in a Nigerian population and assess its relationship with different indices of MetS. METHOD A cross-sectional study was carried out on apparently healthy persons aged 18 years of age or older. Ten-year risk was calculated using the ATPIII/Framingham criteria. Subjects with risk score <10% were considered as having low risk, 10-20% moderate risk and >20% at high risk of developing CVD in 10 years. MetS was defined based on the Joint Scientific Statement on Harmonizing the MetS. RESULT Of the 211 subjects, mean age was 51.3±17.3 years. Average risk of developing CVD in the next 10 years was 3.7±5.3%. Prevalence of low, moderate and high risk of developing CVD among study participants was 86.3% (95% CI 82.0-91.3%), 11.8% (95% CI 6.9-16.1%) and 1.9% (95% CI 0.0-3.8%), respectively. Prevalence of MetS was 26.7% (95% CI 21.0-33.3%). There was poor agreement between MetS and the CVD risk scores (kappa=0.209, p=0.001) CONCLUSIONS: The results showed that complementary use of MetS and CVD risk score is imperative, as there is indication of risk in individuals without MetS. Also a large proportion of the study population requires lifestyle intervention. These findings provide the evidence necessary to tailor public health interventions in this population, especially towards younger age groups.
GENETICS OF COLORECTAL CANCER

Advances in the molecular biology of colorectal cancer (CRC) broadened our understanding of this disease, but also provided insight into the pathogenesis of sporadic and inherited CRC. Mutations of APC gene are responsible for familial adenomatous polyposis (FAP), but mutations in six mismatch repair (MMR) genes: MSH2, MLH1, PMS1, PMS2, MSH6 and MSH3 for hereditary non-polyposis colorectal cancer (HNPCC). Development of genetic tests for detection of reported mutations of genes would make it possible to diagnose gene carriers and to discover CRC in early stage.