Miracle-dz/UniFAR-FTUs huggingface dataset:
Auditee Incentives for Auditor Independence: The Case of Nonaudit Services

SYNOPSIS AND INTRODUCTION: The purpose of this research is to test the effects of agency incentives and knowledge spillovers in joint engagements for audit and nonaudit services. External parties and regulators have associated joint nonaudit purchases with beliefs about impaired auditor independence. Since reductions in perceived independence correspondingly reduce audit credibility, agency theory suggests that auditees have an incentive to limit nonaudit purchases because of the agency costs imposed when an audit's monitoring value is diminished. The frequency of nonaudit services is expected to reflect knowledge spillovers from joint engagements and the level of economic bonding between the auditor and the auditee. Hence, two categories of services are examined, recurring and nonrecurring. Agency incentives are expected to significantly influence the auditee's decision to purchase recurring nonaudit services since the auditor's revenue from a recurring service can be perceived as an annuity. However, for a nonrecurring service, future knowledge spillovers and incremental economic bonding are expected to be minimal. Because the auditor's revenue from the nonrecurring service is not an additional annuity, any perceived impairment to independence and credibility caused by incremental economic bonding should be limited. Data from Fortune 500 companies, disclosed under Accounting Series Release (ASR) No. 250, are used in multiple regressions to test whether auditees vary nonaudit purchases in accordance with the potential agency
Turbulence in High Growth and Declining Industries

We examine turbulence over the product life cycle using the lowest possible level of industry aggregation, allowing for the use of panel data to study the evolution of single product markets. We find that replacement of exiting firms by subsequent entry plays a primary role in generating turbulence in high growth markets, while displacement of incumbents by recent entrants is the main selection force in declining markets. As product life cycles progress, trial-and-error entry subsides, and turbulence decreases.
The Delimitation of Corporate Social Responsibility

The dissertation abstract and the reflection commentary present the work of Judith Schrempf. The dissertation examines the latest trends in corporate social responsibility (CSR) and advances a social connection approach to CSR to understand and explain those recent trends. The dissertation abstract provides an overview of the research questions and conclusions of the three-article dissertation. The reflection commentary discusses the author’s views of research process as a junior scholar (see Appendix).
Robust stability analysis of uncertain linear positive systems via integral linear constraints: L1- and L∞-gain characterizations

Copositive Lyapunov functions are used along with dissipativity theory for stability analysis of uncertain linear positive systems. At the difference of standard results, linear supply-rates are employed for robustness and performance analysis and lead to L1- and L∞-gain characterizations. This naturally guides to the definition of Integral Linear Constraints (ILCs) for the characterization of input-output nonnegative uncertainties. It turns out that these integral linear constraints can be linked to the Laplace domain, in order to be tuned adequately, by exploiting the L1-norm and input/output signals properties. This dual viewpoint allows to prove that the static-gain of the uncertainties, only, is critical for stability. This fact provides a new explanation for the surprising stability properties of linear positive time-delay systems. The obtained stability and performance analysis conditions are expressed in terms of (robust) linear programming problems that are transformed into finite dimensional ones using the Handelman's Theorem. Several examples are provided for illustration.
UGT1A1 Polymorphism Can Predict Hematologic Toxicity in Patients Treated with Irinotecan

Purpose: Irinotecan (CPT-11) is approved in metastatic colorectal cancer treatment and can cause severe toxicity. The main purpose of our study was to assess the role of different polymorphisms on the occurrence of hematologic toxicities and disease-free survival in high-risk stage III colon cancer patients receiving 5-fluorouracil (5FU) and CPT-11 adjuvant chemotherapy regimen in a prospective randomized trial. Experimental Design: Four hundred patients were randomized in a phase III trial comparing LV5FU2 to LV5FU2 + CPT-11. DNA from 184 patients was extracted and genotyped to detect nucleotide polymorphism: 3435C>T for ABCB1, 6986A>G for CYP3A5, UGT1A1*28 and −3156G>A for UGT1A1. Results: Genotype frequencies were similar in both treatment arms. In the test arm, no significant difference was observed in toxicity or disease-free survival for ABCB1 and CYP3A5 polymorphisms. UGT1A1*28 homozygous patients showed more frequent severe hematologic toxicity (50%) than UGT1A1*1 homozygous patients (16.2%), P = 0.06. Moreover, patients homozygous for the mutant allele of −3156G>A UGT1A1 polymorphism showed more frequent severe hematologic toxicity (50%) than patients homozygous for wild-type allele (12.5%), P = 0.01. This toxicity occurred significantly earlier in homozygous mutant than wild-type homozygous patients (P = 0.043). In a Cox model, the hazard ratio for severe hematologic toxicity is significantly higher for patients with the A/A compared with the G/G genotype [hazard ratio, 8.4; 95% confidence interval, 1.9–37.2; P = 0.005]. Conclusions: This study supports the clinical utility of identification of UGT1A1 promoter polymorphisms before LV5FU2 + CPT-11 treatment to predict early hematologic toxicity. The −3156G>A polymorphism seems to be a better predictor than the UGT1A1 (TA)6TAA>(TA)7TAA polymorphism.
Learning To Minimize Efforts versus Maximizing Rewards: Computational Principles and Neural Correlates

The mechanisms of reward maximization have been extensively studied at both the computational and neural levels. By contrast, little is known about how the brain learns to choose the options that minimize action cost. In principle, the brain could have evolved a general mechanism that applies the same learning rule to the different dimensions of choice options. To test this hypothesis, we scanned healthy human volunteers while they performed a probabilistic instrumental learning task that varied in both the physical effort and the monetary outcome associated with choice options. Behavioral data showed that the same computational rule, using prediction errors to update expectations, could account for both reward maximization and effort minimization. However, these learning-related variables were encoded in partially dissociable brain areas. In line with previous findings, the ventromedial prefrontal cortex was found to positively represent expected and actual rewards, regardless of effort. A separate network, encompassing the anterior insula, the dorsal anterior cingulate, and the posterior parietal cortex, correlated positively with expected and actual efforts. These findings suggest that the same computational rule is applied by distinct brain systems, depending on the choice dimension—cost or benefit—that has to be learned.
Excitability properties of motor axons in patients with spontaneous motor unit activity

OBJECTIVES Measures of nerve excitability provide information about biophysical properties of peripheral axons in disease states. One measure, the strength duration time constant (τSD), was previously reported to be prolonged in motor axons of patients with acquired neuromyotonia. The present study used a new protocol that applies a more comprehensive and sensitive panel of measures of axonal excitability, to determine firstly whether changes in τSD were present in a group of patients with evidence of spontaneous motor unit activity; and secondly, if such changes in τSD were present, whether other parameters of axonal excitability were affected, to clarify the mechanism of the change in τSD. METHODS Eleven patients with both symptoms and EMG evidence of spontaneous motor unit activity were studied. Eight patients had autoimmune associated acquired neuromyotonia (aNMT) and three had the cramp fasciculation syndrome. The protocol first measured stimulus-response behaviour using two stimulus durations (from which the distribution of strength-duration time constants was estimated), and then threshold tracking was used to determine threshold electrotonus to 100 ms polarising currents, a current-threshold relation (indicating inward and outward rectification), and the recovery of excitability after supramaximal activation. RESULTS The results were compared with previously published normal data. The value for τSD of motor axons in the patient group was 0.43 (0.02) ms (mean (SEM)), identical with the control value. Most other indices of axonal excitability, including those dependent on fast potassium channels, were also found to be normal. When compared with age matched controls however, the patients with acquired neuromyotonia had significantly greater late subexcitability after an impulse, greater excitability overshoots after depolarisation or hyperpolarisation, and more accommodation. CONCLUSIONS No clear evidence for the mechanism of ectopic discharge in these patients was obtained, probably because the activity was generated focally, and most often at the motor nerve terminals. The unexpected finding of increased excitability overshoots and accommodation compared with age matched controls, suggests a relative up regulation of slow potassium conductance, possibly as a consequence of the continuous motor unit activity.
A new approach to Kanerva's sparse distributed memory

The sparse distributed memory (SDM) was originally developed to tackle the problem of storing large binary data patterns. The model succeeded well in storing random input data. However, its efficiency, particularly in handling nonrandom data, was poor. In its original form it is a static and inflexible system. Most of the recent work on the SDM has concentrated on improving the efficiency of a modified form of the SDM which treats the memory as a single-layer neural network. This paper introduces an alternative SDM, the SDM signal model which retains the essential characteristics of the original SDM, while providing the memory with a greater scope for plasticity and self-evolution. By removing many of the problematic features of the original SDM the new model is not as dependent upon a priori input values. This gives it an increased robustness to learn either random or correlated input patterns. The improvements in this new SDM signal model should be also of benefit to modified SDM neural network models.
The Redshift Evolution of Wet, Dry, and Mixed Galaxy Mergers from Close Galaxy Pairs in the DEEP2 Galaxy Redshift Survey

We study the redshift evolution of galaxy pair fractions and merger rates for different types of galaxies using kinematic pairs selected from the DEEP2 Redshift Survey, combined with other surveys at lower redshifts. By parameterizing the evolution of the pair fraction as (1 + z)m, we find that the companion rate increases mildly with redshift with m = 0.41 ± 0.20 for all galaxies with –21 < MeB < − 19. Blue galaxies show slightly faster evolution in the blue companion rate with m = 1.27 ± 0.35, while the red companion rate of red galaxies is better fitted with the negative slope m = − 0.92 ± 0.59. For the chosen luminosity range, we find that at low redshift the pair fraction within the red sequence exceeds that of the blue cloud, indicating a higher merger probability among red galaxies compared to that among the blue galaxies. With further assumptions on the merger timescale and the fraction of pairs that will merge, the galaxy major merger rates for 0.1 < z < 1.2 are estimated to be ~10−3 h3 Mpc −3 Gyr −1 with a factor of 2 uncertainty. At z ∼ 1.1, 68% of mergers are wet, 8% of mergers are dry, and 24% of mergers are mixed, compared to 31% wet mergers, 25% dry mergers, and 44% mixed mergers at z ∼ 0.1. Wet mergers dominate merging events at z = 0.2–1.2, but the relative importance of dry and mixed mergers increases over time. About 22%-54% of present-day L* galaxies have experienced major mergers since z ∼ 1.2, depending on the definition of major mergers. Moreover, 24% of the red galaxies at the present epoch have had dry mergers with luminosity ratios between and since z ∼ 1. Our results also suggest that the wet mergers and/or mixed mergers may be partially responsible for producing red galaxies with intermediate masses, while a significant portion of massive red galaxies are assembled through dry mergers at later times.
Numerical Simulations of the Effects of a Tidal Turbine Array on Near-Bed Velocity and Local Bed Shear Stress

We apply a three-dimensional hydrodynamic model to consider the potential effects of energy extraction by an array of tidal turbines on the ambient near-bed velocity field and local bed shear stress in a coastal channel with strong tidal currents. Local bed shear stress plays a key role in local sediment dynamics. The model solves the Reynold-averaged Navier-Stokes (RANS) equations on an unstructured mesh using mixed finite element and finite volume techniques. Tidal turbines are represented through an additional form drag in the momentum balance equation, with the thrust imparted and power generated by the turbines being velocity dependent with appropriate cut-in and cut-out velocities. Arrays of 1, 4 and 57 tidal turbines, each of 1.5 MW capacity, were simulated. Effects due to a single turbine and an array of four turbines were negligible. The main effect of the array of 57 turbines was to cause a shift in position of the jet through the tidal channel, as the flow was diverted around the tidal array. The net effect of this shift was to increase near-bed velocities and bed shear stress along the northern perimeter of the array by up to 0.8 m·s −1 and 5 Pa respectively. Within the array and directly downstream, near-bed velocities and bed shear stress were reduced by similar amounts. Changes of this magnitude have the potential to modify the known sand and shell banks in the region. Continued monitoring of the sediment distributions in the region will provide a valuable dataset on the impacts of tidal energy extraction on local sediment dynamics. Finally, the mean power generated per turbine is shown to decrease as the turbine array increased in size.
Association of HaeIII single nucleotide polymorphisms in the SLC2A1 gene with risk of diabetic nephropathy; evidence from Kurdish patients with type 2 diabetes mellitus.

AIMS Given the growing rate of patients with type 2 diabetes mellitus, uncovering the effects of gene polymorphism on diabetes pathogenesis has attracted a lot of attention. Because glucose transporter 1 is involved in glucose uptake, the polymorphism of this gene may be an important risk factor in type 2 diabetes mellitus or in the progression of diabetes complications such as diabetic nephropathy. As far as the authors are concerned, this study is the first one aiming at evaluating the probable effects of solute carrier family 2 facilitated glucose transporter member 1 (SLC2A1) HaeIII polymorphism on clinical and laboratory outcomes of Kurdish patients with type 2 diabetes mellitus. METHODS This study was conducted involving 126 diabetic nephropathy patients and 150 diabetic patients without renal involvement. Serum levels of Cystatin C, fasting blood glucose, creatinine and urinary albumin; levels of glycated hemoglobin and estimated glomerular filtration rate were measured. Moreover, the Hae III polymorphism of SLC2A1 gene was determined by PCR-restriction fragment length polymorphism (RFLP). RESULTS The rate of CC genotype was higher (37%) in patients with diabetic nephropathy compared with controls. There were a significant correlation between the CC genotype and risk of diabetic nephropathy. There were significant correlations between genotypes, serum Cystatin C and estimated glomerular filtration rate in patients with diabetic nephropathy. CONCLUSIONS The results demonstrated the high frequency of C allele of SLC2A1 HaeIII in Kurdish patients with diabetic nephropathy. It was also found that this polymorphism is a significant risk factor for diabetic nephropathy. The effect of this polymorphism on clinical and laboratory characteristics of diabetic nephropathy patients was significant.
Common Lung Microbiome Identified among Mechanically Ventilated Surgical Patients

The examination of the pulmonary microbiome in patients with non-chronic disease states has not been extensively examined. Traditional culture based screening methods are often unable to identify bacteria from bronchoalveolar lavage samples. The advancement of next-generation sequencing technologies allows for a culture-independent molecular based analysis to determine the microbial composition in the lung of this patient population. For this study, the Ion Torrent PGM system was used to assess the microbial complexity of culture negative bronchoalveolar lavage samples. A group of samples were identified that all displayed high diversity and similar relative abundance of bacteria. This group consisted of Hydrogenophaga, unclassified Bacteroidetes, Pedobacter, Thauera, and Acinetobacter. These bacteria may be representative of a common non-pathogenic pulmonary microbiome associated within this population of patients.
Engaged employees shimmer for Oasis HR

Purpose – Describes a three-prong approach to employee engagement which helped Oasis HR to win first prize in the inaugural Employee Engagement awards. Design/methodology/approach – Examines the reasons for the approach, the form it takes and the results it is helping to obtain. Findings – Considers the quarterly vision updates and an incentive prize scheme, the gold-card program and peer-to-peer recognition through living the values. Practical implications – Shows that, since the program was introduced, staff turnover has fallen, sales have risen and motivation and employee satisfaction have improved. Social implications – Highlights how employee satisfaction has been generated in a sales environment. Originality/value – Provides the inside story of an award-winning employee-engagement scheme.
The Feasibility of the ASEAN Monetary Union (AMU): Evidence from a Meta Analysis of the Supply and Demand Shock Correlations

The lingering memory of the 1997 Asian Financial crisis coupled with the successful establishment of the European Union in 1999 with the common currency namely the Euro has triggered a great deal of research interest on the optimality of ASEAN as a Common Currency Area. A meta-Analysis of studies focusing on East Asia and ASEAN is examined in this paper to garner evidence in support or otherwise of the feasibility of the formation of the ASEAN Monetary Union (AMU). The results based on the Meta- Analysis of the supply and demand shock correlations basically indicate a two speed monetary integration for ASEAN-5 with Malaysia, Singapore and Indonesia taking the fast lane while Philippines and Thailand can take the slow lane.
Phenotypic Changes, Signaling Pathway, and Functional Correlates of GPR17-expressing Neural Precursor Cells during Oligodendrocyte Differentiation*

The developing and mature central nervous system contains neural precursor cells expressing the proteoglycan NG2. Some of these cells continuously differentiate to myelin-forming oligodendrocytes; knowledge of the destiny of NG2+ precursors would benefit from the characterization of new key functional players. In this respect, the G protein-coupled membrane receptor GPR17 has recently emerged as a new timer of oligodendrogliogenesis. Here, we used purified oligodendrocyte precursor cells (OPCs) to fully define the immunophenotype of the GPR17-expressing cells during OPC differentiation, unveil its native signaling pathway, and assess the functional consequences of GPR17 activation by its putative endogenous ligands, uracil nucleotides and cysteinyl leukotrienes (cysLTs). GPR17 presence was restricted to very early differentiation stages and completely segregated from that of mature myelin. Specifically, GPR17 decorated two subsets of slowly proliferating NG2+ OPCs: (i) morphologically immature cells expressing other early proteins like Olig2 and PDGF receptor-α, and (ii) ramified preoligodendrocytes already expressing more mature factors, like O4 and O1. Thus, GPR17 is a new marker of these transition stages. In OPCs, GPR17 activation by either uracil nucleotides or cysLTs resulted in potent inhibition of intracellular cAMP formation. This effect was counteracted by GPR17 antagonists and receptor silencing with siRNAs. Finally, uracil nucleotides promoted and GPR17 inhibition, by either antagonists or siRNAs, impaired the normal program of OPC differentiation. These data have implications for the in vivo behavior of NG2+ OPCs and point to uracil nucleotides and cysLTs as main extrinsic local regulators of these cells under physiological conditions and during myelin repair.
Wave Basin Experiments with Large Wave Energy Converter Arrays to Study Interactions between the Converters and Effects on Other Users in the Sea and the Coastal Area

Experiments have been performed in the Shallow Water Wave Basin of DHI (Horsholm, Denmark), on large arrays of up to 25 heaving point absorber type Wave Energy Converters (WECs), for a range of geometric layout configurations and wave conditions. WEC response and modifications of the wave field are measured to provide data for understanding WEC array interactions and to evaluate array interaction numerical models. Each WEC consists of a buoy with a diameter of 0.315 m and power take-off (PTO) is modeled by realizing friction based energy dissipation through damping of the WEC’s motion. Wave gauges are located within and around the WEC array. Wave conditions studied include regular, polychromatic, long- and short-crested irregular waves. A rectilinear arrangement of WEC support structures is employed such that several array configurations can be studied. In this paper, the experimental arrangement and the obtained database are presented. Also, results for wave height attenuation downwave a rectilinear array of 25 heaving WECs are presented, for the case of irregular waves. Up to 16.3% and 18.1% (long-crested) and 11.2% and 18.1% (short-crested waves) reduction in significant wave height is observed downwave the WEC array, for the radiated wave field only and for the combination of incident-diffracted-radiated (perturbed) wave field, respectively. Using spectra at different locations within and around the array, the wave field modifications are presented and discussed.