Miracle-dz/UniFAR-FTUs huggingface dataset:
Internal Control Deficiency Disclosures Among Chinese Reverse Merger Firms

In recent years, financial reporting problems among Chinese reverse merger firms (CRMs), listed on US exchanges, have attracted unfavourable attention from regulators, investors, and the business press. Under the Sarbanes-Oxley Act of 2002 (SOX), managers' Section 302 assessments of internal control over financial reporting are intended to provide investors with early warning about the likelihood of current and future non-GAAP financial reporting problems. We investigate managers' propensity to issue unfavourable SOX 302 reports when internal control problems exist. We find that managers of CRMs have equal or greater propensity to issue adverse SOX 302 reports when serious internal control problems exist in the current quarter than those of control firms listed on US exchanges, including reverse merger and initial public offering (IPO) firms from the US and other countries as well as Chinese IPO firms. Furthermore, managers of CRMs also have an equal or greater propensity to issue adverse SOX 302 reports when internal control problems are not known to exist. One reasonable conclusion is that CRM firms tend to have weaker internal controls than comparison groups, and CRM firms are forthcoming in disclosing such weakness. Finally we analyze the specific nature of internal control deficiencies disclosed by each category of our sample firms.
Enclosing the land: Cotton, population growth and tenure in Mali

On-going tenure changes in the cotton zone in southern Mali are discussed. Land tenure in the area is changing and adapting to the rapid agricultural development taking place. This adaptation supports the main tenets of Property Rights Theory (PRT). The driving forces behind enclosure of land rights as described by PRT, such as population pressure and increased market access, are acknowledged. Enclosure takes two forms in the study area. First, some customary authorities in villages where population pressure is relatively high attempt to restrict access to pastures and woods on village land to create exclusive village commons. Second, holdings are being subdivided and farmers are increasingly confining their fields through tree planting. Except around the towns, where semi-formal land sales are becoming increasingly frequent, this individualisation does not imply exclusive and absolute private property to land. Bundles of overlapping rights still exist where various individuals or groups control access to different resources on the same piece of land.
Public Sector Organizations' Use of Benchmarking Information for Performance Improvement: Theoretical Analysis and Explorative Case Studies in Dutch Water Boards

Public sector organizations frequently adopt benchmarking as a management tool to improve performance. This paper focuses on the question of whether it is likely that these organizations actually use the resulting benchmarking information to develop and implement performance improvement actions. It distinguishes various mechanisms through which specific public sector characteristics may stimulate or hinder the use of benchmarking information. The paper illustrates several mechanisms through four explorative case studies of Dutch water boards. A subsequent analysis reveals that the applicability of particular mechanisms depends on the specific circumstances, including stakeholders' involvement in the organization and the strength of the organization's managers.
High regional genetic diversity and lack of host-specificity in Ostrinia nubilalis (Lepidoptera: Crambidae) as revealed by mtDNA variation

Abstract The European corn borer (Ostrinia nubilalis) infests a wide array of host plants and is considered one of the most serious pests of maize in Europe. Recent studies suggest that individuals feeding on maize in Europe should be referred to O. nubilalis (sensu nov.), while those infesting dicots as Ostrinia scapulalis (sensu nov.). We test if the clear genetic distinctiveness among individuals of O. nubilalis living on maize vs. dicots is tracked by mitochondrial DNA (mtDNA). We used fragments of COI and COII genes of 32 individuals traditionally recognized as O. nubilalis collected on three host plants, maize, mugwort and hop, growing in different parts of Poland. In addition, we reconstructed the mtDNA phylogeny of Ostrinia species based on our data and sequences retrieved from GenBank to assess host and/or biogeographic patterns. We also compared haplotype variation found in Poland (east-central Europe) with other regions (Anatolia, Eastern Europe, Balkans, Far East, North America). Our study showed high mtDNA diversity of O. nubilalis in Poland in comparison with other regions and revealed rare haplotypes likely of Asian origin. We did not find distinct mtDNA haplotypes in larvae feeding on maize vs. dicotyledonous plants. Phylogenetic analyses showed an apparent lack of mtDNA divergence among putatively distinct lineages belonging to the O. nubilalis group as identical haplotypes are shared by Asian and European individuals. We argue that human-mediated dispersal, hybridization and sporadic host jumps are likely responsible for the lack of a geographic pattern in mtDNA variation.
The Impact of Globalization on CO2 Emissions in China

This paper examines the Environmental Kuznets Curve (EKC) hypothesis for China in the presence of globalization. We have applied Bayer and Hanck combined cointegration test as well as the ARDL bounds testing approach to cointegration by accommodating structural breaks in the series. The causal relationship among the variables is investigated by applying the VECM causality framework. The study covers the period of 1970-2012. The results confirm the presence of cointegration among the variables. Furthermore, the EKC hypothesis is valid in China both in short-and-long runs. Coal consumption increases CO2 emissions significantly. The overall index and sub-indices of globalization indicate that globalization in China is decreasing CO2 emissions. The causality results reveal that economic growth causes CO2 emissions confirming the existence of the EKC hypothesis. The feedback effect exists between coal consumption and CO2 emissions. CO2 emissions Granger causes globalization (social, economic and political).
A controlled trial of methylphenidate in adults with attention deficit/hyperactivity disorder and substance use disorders.

AIMS Attention deficit/hyperactivity disorder (ADHD) is common among adult patients with substance use disorders. The benefits of treating ADHD in these patients are uncertain and the prescription of psychostimulants is disputed, because of the risk of abuse. This study examined the short-term effectiveness of methylphenidate treatment for ADHD in adults with substance use disorders. DESIGN Double-blind, placebo-controlled, multiple cross-over (A-B-A-B design) comparative trial of methylphenidate versus placebo. SETTING In-patient addiction treatment facility. PARTICIPANTS Twenty-five patients with ADHD who were receiving in-patient treatment for various substance use disorders. INTERVENTION During the course of 8 weeks, each participant completed two phases of placebo and two phases of active medication treatment, in a fixed low-dosage schedule (up to 0.6 mg/kg/day). Abstinence was maintained during the study. MEASUREMENTS The outcome measure was ADHD symptomatology, as measured with the ADHD rating scale-IV. The results were compared using MANOVA repeated measures. FINDINGS Nineteen of the 25 patients completed the trial. A significant reduction in ADHD symptoms was observed in the first week in both conditions. The positive response to active treatment (nine patients; 36%) was not significantly higher than that to placebo (five patients; 20%). CONCLUSIONS In this small pilot study, the effect of low-dose methylphenidate in adult ADHD patients with concomitant substance use disorders is limited. ADHD symptoms in adults were susceptible to a distinct short-term placebo response.
Sustainability Assessment in the Construction Sector: Rating Systems and Rated Buildings

The increasing attention to sustainability is pushing the construction sector to build more sustainable buildings. In this scenario, several sustainable development indicators have been proposed. The worldwide diffusion of sustainability rating systems and that of their structures are considered as proxy variables for the evaluation of sustainable constructions. Available rating systems span from energy consumption evaluation systems to life cycle analysis and total quality assessment systems. In these last systems, a multi-dimensional approach is proposed, as several building ratings are evaluated separately before being considered together. The description of assessment results from a sample of 490 buildings provides data to discuss construction characteristics that, currently, aim at being defined as sustainable. The paper shows that building energy performance is considered the most important criterion in sustainability rating systems, and the least achieved one in sustainability assessments. In contrast, other performance ratings of the building, such as water efficiency or indoor air quality, are achieved with a high rate of success in sustainability assessments. Copyright © 2011 John Wiley & Sons, Ltd and ERP Environment.
Effect of Oxide Dispersion on Dendritic Grain Growth Characteristics of Cast Aluminum Alloy

The dispersion characteristics of the nano-sized Y2O3 powders in molten aluminum were investigated from the viewpoint of changes in microstructure and mechanical property as a function of oxide contents. As the solidification structure, the oxide nanoparticles dispersed in the columnar crystal was mainly segregated on the grain boundary, whereas the oxide nanoparticles dispersed in the equiaxed crystal was uniformly dispersed on both grain boundary and inside the crystal. The most uniform dispersion of oxide nanoparticles was observed at Y2O3 content of 2 mass%. As Y2O3 content of 3 mass%, the size of oxide nanoparticles in metal matrix increased due to the particle aggregation, as confirmed by SEM analysis. Moreover, it was found that the mechanical properties such as hardness and tensile strength were improved at Y2O3 content of 2 mass%, indicating the well-dispersion of nano-sized Y2O3 powders in cast aluminum. The hardness was increased by 1.2 times up to 57 HV and tensile strength was increased by 1.55 times up to 80 MPa, compared with the case of pure aluminum. However, at Y2O3 content of 3.0 mass%, tensile strength was sharply decreased by 0.6 times due to aggregation of oxide nanoparticles, while the hardness was increased to 57 HV, which is the same as the case of Y2O3 content of 2.0 mass%. [doi:10.2320/matertrans.M2010166]
Why a Polysomnogram Should Become Part of the Diagnostic Evaluation of Stroke and Transient Ischemic Attack

Summary: Neurologists need to recognize, diagnose, and treat obstructive sleep apnea (OSA) in patients with stroke or transient ischemic attack (TIA). Increasing medical evidence suggests that OSA is an independent risk factor for stroke and TIA. Stroke (or TIA) is more likely a cause, rather than a consequence, of OSA because PSG studies have shown: 1) apneas in stroke are typically obstructive, not central or Cheyne-Stokes in type; 2) apneas are just as frequent and severe in patients with either TIA or stroke; 3) OSA severity is not influenced by the acuteness or location of the stroke; 4) untreated OSA patients have more strokes, stroke morbidity, and mortality than those who are treated. OSA alone can induce hypertension, especially in younger men. A causal relationship has recently been demonstrated between OSA and hypertension. A distinctive feature of OSA-induced hypertension is loss of the normal nighttime fall in blood pressure (“nondippers”). Data from the Sleep Heart Health Study showed a dose-response association between OSA severity and the presence of hypertension 4 years later. Hypertension or ischemic heart disease usually develops in untreated patients with OSA over time without particular worsening of OSA. Studies have shown sleep itself is not a risk factor for stroke because most stroke and TIAs begin between 6 am and noon, while the individual is awake. However, OSA promptly be considered in stroke beginning during sleep because 88% of strokes that develop during sleep occur in “nondippers. ” Premature death in OSA patients is most often cardiovascular, but occurs while the patients are awake. The risk of myocardial infarction is increased 20-fold in untreated OSA. Treating OSA patients with continuous positive airway pressure can prevent or improve hypertension, reduce abnormal elevations of inflammatory cytokines and adhesion molecules, reduce excessive sympathetic tone, avoid increased vascular oxidative stress, reverse coagulation abnormalities, and reduce leptin levels. If all this can be achieved by a polysomnogram, then this test should become part of a neurologist's armamentarium for stroke and TIA.
THE USE OF IODIZED OIL BY THE SANATORIUM PHYSICIAN IN THE DIAGNOSIS OF BRONCHIAL AFFECTIONS*

By the use of diathermy troublesome distention following abdominal operations may be controlled. This procedure is most useful in those cases in which, following rupture of the appendix, the distention and toxic state become pronounced and dangerous. There is no difficulty in its management. It causes the patient no physical or mental discomfort, even acting as a soporific. It can be used as often as is necessary, and adds no extra burden to the circulatory system, as may be the case where hypodermic medication is used. In those cases where toxicity is marked a saline-glucose solution intravenously may be of assistance in overcoming the toxwemia and increasing peristalsis.
Bank Size, Bank Capital, and the Bank Lending Channel

This paper provides evidence of a credit channel and a bank ending channel of monetary policy in the United States from 1980 to 1995. We test for bank loan supply shifts by segregating banks according to asset size and capital leverage ratio. The loan growth of small (under $300M) undercapitalized (capital-asset ratio
On the Number and Heterogeneity of Bidders in Livestock Auctions

type="main" xml:lang="fr"> Nous demontrons que le revenu genere par une enchere d'animaux peut augmenter ou diminuer avec le nombre d'encherisseurs et ce, que le nouvel encherisseur gagne ou pas un objet. Des encherisseurs additionnels qui s'approvisionnent principalement d'autres sources peuvent avoir un effet encore plus negatif sur les prix. Nous exploitons des donnees de l'enchere journaliere du porc au Quebec pour analyser l'addition d'encherisseurs sur les prix. Les variations dans le nombre d'encherisseurs sont le resultat d'entrees et sorties de transformateurs quebecois et d'invitations sporadiques a des transformateurs ontariens. Nos resultats empiriques indiquent que l'entree de transformateurs quebecois a eu une influence positive sur les prix mais que la participation de transformateurs ontariens n'a pas eu d'effets significatifs.
Structural Basis for Inhibition of Cathepsin B Drug Target from the Human Blood Fluke, Schistosoma mansoni*

Schistosomiasis caused by a parasitic blood fluke of the genus Schistosoma afflicts over 200 million people worldwide. Schistosoma mansoni cathepsin B1 (SmCB1) is a gut-associated peptidase that digests host blood proteins as a source of nutrients. It is under investigation as a drug target. To further this goal, we report three crystal structures of SmCB1 complexed with peptidomimetic inhibitors as follows: the epoxide CA074 at 1.3 Å resolution and the vinyl sulfones K11017 and K11777 at 1.8 and 2.5 Å resolutions, respectively. Interactions of the inhibitors with the subsites of the active-site cleft were evaluated by quantum chemical calculations. These data and inhibition profiling with a panel of vinyl sulfone derivatives identify key binding interactions and provide insight into the specificity of SmCB1 inhibition. Furthermore, hydrolysis profiling of SmCB1 using synthetic peptides and the natural substrate hemoglobin revealed that carboxydipeptidase activity predominates over endopeptidolysis, thereby demonstrating the contribution of the occluding loop that restricts access to the active-site cleft. Critically, the severity of phenotypes induced in the parasite by vinyl sulfone inhibitors correlated with enzyme inhibition, providing support that SmCB1 is a valuable drug target. The present structure and inhibitor interaction data provide a footing for the rational design of anti-schistosomal inhibitors.
A role for cancer-associated fibroblasts in inducing the epithelial-to-mesenchymal transition in human tongue squamous cell carcinoma.

OBJECTIVES Lymph node metastasis is a prominent clinical feature of tongue squamous cell carcinoma (TSCC) and is associated with a higher mortality rate. Carcinoma-associated fibroblasts (CAFs), a major component of the tumor microenvironment (TME), play an important role in tumor progression, and are associated with a poor prognosis. The aim of this study was to examine the role of CAFs in promoting the invasion of TSCC through the epithelial-to-mesenchymal transition (EMT). MATERIALS AND METHODS A series of matched CAF and normal fibroblast (NF) pairs were assessed for cell morphology and for the expression of alpha smooth muscle actin (α-SMA), stromal cell-derived factor-1 (SDF1), fibroblast-activating protein (FAP), vimentin, and cytokeratin (CK) markers. Transwell assays, Western blot analysis, reverse transcription-PCR, and immunofluorescence staining were used to assess the role of CAFs, as compared to that of NFs, in promoting proliferation, migration, invasion, and EMT in TSCC. RESULTS Both CAF and NF primary cultures expressed vimentin but not CK. CAFs showed significantly higher α-SMA protein levels, SDF1 secretion, and mRNA levels of α-SMA, SDF1, and FAP. We also found that co-culture with CAFs enhanced the proliferation and invasion of SCC9 cells. Moreover, co-culture with CAFs induced upregulation of the EMT markers fibronectin and vimentin, downregulation of E-cadherin, and enhanced invasion in SCC9 cells. CONCLUSION These results suggest that CAFs induce EMT marker expression and functional changes in TSCCs.
The Sources of Changes in the Occupational Segregation of Australian Women

Earlier studies have shown that Australian women are concentrated in a narrow range of occupations and that although occupational segregation has declined during the 20th century, the rate of decline is diminishing. This study uses census data from 1891 to 1981 to analyze the sources of changes in the Duncan and Duncan segregational index. It distinguishes changes in the index due to shifts in the occupational mix of the economy, and shifts in the sex composition within specific occupations. Both effects contributed to the general decline in segregation although the composition effect was quantitatively more important.
Environmental Politics and Deliberative Democracy: Examining the Promise of New Modes of Governance

Contents: Preface PART I: THEORIZING THE PROMISE OF NEW MODES OF GOVERNANCE 1. The Promise of New Modes of Environmental Governance Karin Backstrand, Jamil Khan, Annica Kronsell and Eva Loevbrand 2. Rationalities and Forms of Governance: A Framework for Analysing the Legitimacy of New Modes of Governance Annica Kronsell and Karin Backstrand 3. The Deliberative Turn in Green Political Theory Eva Loevbrand and Jamil Khan PART II: GLOBAL AND SUPRANATIONAL GOVERNANCE 4. Weberian Climate Policy: Administrative Rationality Organized as a Market Johannes Stripple 5. The Legitimacy of Global Public-Private Partnerships on Climate and Sustainable Development Karin Backstrand 6. Stakeholder Participation in the EU Governance of GMO in the Food Chain Beatrice Bengtsson and Mikael Klintman 7. Participation under Administrative Rationality: Implementing the EU Water Framework Directive in Forestry Lovisa Hagberg PART III: STATE AND LOCAL GOVERNANCE 8. The Deliberative Turn in Swedish Sustainability Governance: Participation from Below or Governing from Above? Roger Hildingsson 9. Old and New Forms of Governance of Food Technologies in Mid-20th Century Sweden Gustav Holmberg 10. Regulatory Challenges and Forest Governance in Sweden Peter Schlyter and Ingrid Stjernquist 11. Local Climate Mitigation and Network Governance: Progressive Policy Innovation or Status Quo in Disguise? Jamil Khan PART IV: CONCLUSIONS 12. Environmental Politics after the Deliberative Turn Karin Backstrand, Jamil Khan, Annica Kronsell and Eva Loevbrand Index
Regulating Nonpoint Source Pollution Under Heterogeneous Conditions

Because of difficulties in measuring effluent from nonpoint pollution, proposals for regulating agricultural runoff often suggest instruments applied to inputs or management practices. When pollution functions vary across sources, uniform input instruments cannot achieve a least-cost pollution reduction, but efficient instruments may be difficult to administer. In this paper we analyze lettuce production on two soils in California's Salinas Valley to consider empirical costs associated with uniform input taxes and regulations. The results suggest that uniform instruments may not be costly relative to an efficient baseline. Though taxes are more efficient, farmers have higher profits with regulations.
Women’s Participation in Communal Activities in Rural Bangladesh

This article seeks to examine the extent of women’s participation in communal activities in rural Bangladesh, based on an analysis of a development programme, namely REFLECT (Regenerated Freirean Literacy through Empowering Community Techniques). This article evaluates the REFLECT programme with regard to its stated goal of enhancing female participation in local community affairs. Using Michael Mann’s classification of sources of power, the study emphasises the importance of participation as a contribution to political as well as ideological power in the community of Monsurabad Island in rural Bangladesh. To that end, this article aims at analysing women’s participation in community decision-making processes through voting behaviour, traditional village court (Salish) involvement and other civic activities. This study also reviews the views of village elders (matabars) on women’s participation at the communal level and the resulting empowerment. Based on the views of participant women themselves, the study concludes that the implementation of the REFLECT project in the local community under investigation has indeed resulted in empowering women, but this effect remains confined to their families and the handling of women’s issues. As the effect of the REFLECT project has not reached out to the realm of community politics, its impact on women’s participation in the community has been limited. This study argues that without any change in the existing social fabric of Monsurabad, women’s ideological power in that community could not be transformed into political power in accordance with Michael Mann’s theory.
The use of costing information in Egypt: a research note

Purpose – This paper aims to investigate the use of costing information in Egypt.Design/methodology/approach – A survey was carried out of 40 Egyptian privately held firms in four sectors (pharmaceutical, foodstuff, chemical, and packing and wrapping industries). Findings – The paper finds that the use and sophistication of costing information in Egypt is limited. No advanced accounting techniques seem to be applied, activity‐based costing concepts are largely unknown, and the main purpose of costing information is pricing decisions, rather than performance measurement, process improvement or cost reductions.Research limitations/implications – Considerable problems were encountered in obtaining responses to the questionnaire. The results suggest that not all questions were understood by the respondents, which could be caused by the use of Western management (accounting) terms and concepts in the questionnaire with which the respondents were unfamiliar.Originality/value – The paper is one of few surveys of .