Miracle-dz/UniFAR-FTUs huggingface dataset:
Fecal genotyping and contaminant analyses reveal variation in individual river otter exposure to localized persistent contaminants

The present study investigated polyhalogenated aromatic hydrocarbon (PHAH) concentrations in feces of known river otters (Lontra canadensis) along the coast of southern Vancouver Island, British Columbia, Canada. Specifically, we combined microsatellite genotyping of DNA from feces for individual identification with fecal contaminant analyses to evaluate exposure of 23 wild otters to organochlorine pesticides (OCPs), polychlorinated biphenyls (PCBs), and polybrominated diphenylethers (PBDEs). Overall, feces collected from otters in urban/industrial Victoria Harbor had the greatest concentrations of nearly all compounds assessed. Fecal concentrations of OCPs and PBDEs were generally low throughout the region, whereas PCBs dominated in all locations. Re‐sampling of known otters over space and time revealed that PCB exposure varied with movement and landscape use. Otters with the highest fecal PCB concentrations were those inhabiting the inner reaches of Victoria Harbor and adjacent Esquimalt Harbor, and those venturing into the harbor systems. Over 50% of samples collected from eight known otters in Victoria Harbor had total‐PCB concentrations above the maximum allowable concentration as established for Eurasian otter (Lutra lutra) feces, with a geometric mean value (10.6 mg/kg lipid wt) that exceeded the reproductive toxicity threshold (9 mg/kg lipid wt). Those results are consistent with our findings from 1998 and 2004, and indicate that the harbors of southern Vancouver Island, particularly Victoria Harbor, are a chronic source of PCB exposure for otters. The present study further demonstrates the suitability of using otter feces as a noninvasive/destructive biomonitoring tool in contaminant studies, particularly when sampling of the same individuals at the local population‐level is desired. Environ. Toxicol. Chem. 2010;29:275–284. © 2009 SETAC
In-Line Rheometry of Particulate Suspensions by Pulsed Ultrasound Velocimetry Combined with Pressure Difference Method

Abstract The in-line rheometer concept based on the combination of the ultrasonic velocity profiling (UVP) technique and pressure difference (PD) measurements was utilized for investigating the influence of particle concentration and size distribution on the rheology of particulate suspensions in pipe flow under realistic industrial process conditions. Well defined model suspensions were used, consisting of 11 mm and 90 mm diameter polyamide particles suspended in rapeseed oil at concentrations ranging from 1 to 25 % by volume. The variation of concentration and particle size distribution had the expected effects on the shear viscositiy of the investigated unimodal and bimodal suspensions. The in-line results showed that the investigated suspensions exhibit Sisko flow behavior and demonstrated that the UVP+PD method can be used to determine the flow behavior of complex fluids and suspensions, even at high solid concentrations, under industrial conditions in-line. The obtained inline results were in good agreement with measurement data obtained using a conventional rotational controlled- stress rheometer. Limitations of commercially available transducer technology were identified and other possible sources of inaccuracy of the UVP+PD method were investigated. Several improvements of the UVP+PD measurement method were proposed.
Statistical Analysis of Pathogenicity of Somatic Mutations in Cancer

Recent large-scale sequencing studies have revealed that cancer genomes contain variable numbers of somatic point mutations distributed across many genes. These somatic mutations most likely include passenger mutations that are not cancer causing and pathogenic driver mutations in cancer genes. Establishing a significant presence of driver mutations in such data sets is of biological interest. Whereas current techniques from phylogeny are applicable to large data sets composed of singly mutated samples, recently exemplified with a p53 mutation database, methods for smaller data sets containing individual samples with multiple mutations need to be developed. By constructing distinct models of both the mutation process and selection pressure upon the cancer samples, exact statistical tests to examine this problem are devised. Tests to examine the significance of selection toward missense, nonsense, and splice site mutations are derived, along with tests assessing variation in selection between functional domains. Maximum-likelihood methods facilitate parameter estimation, including levels of selection pressure and minimum numbers of pathogenic mutations. These methods are illustrated with 25 breast cancers screened across the coding sequences of 518 kinase genes, revealing 90 base substitutions in 71 genes. Significant selection pressure upon truncating mutations was established. Furthermore, an estimated minimum of 29.8 mutations were pathogenic.
Top Director Shake-Up: The Link between Chairman and CEO Dismissal in the UK

Most UK companies separate the roles of CEO and Chairman. The former runs the company and the latter runs the board. Using turnover data on 2,180 separate Chairmanships of the top 460 UK firms over the 1990-1998 period, I find that the Chairman is more likely to be replaced when the CEO is dismissed. Detailed data on the dismissal events suggests that Chairman replacement is associated with board restructuring. This may be necessary to bring in different skills and experience which, in turn, might facilitate changes in future corporate decisions. Moreover, I find that the Chairman's previous position, or the type of Chairmanship, does not affect the association between Chairman removal and CEO dismissal. But, the increase in the dismissal likelihood of the Chairman at the time of forced CEO departure is higher when she is involved in the appointment of the failing CEO. This, in turn, can be interpreted as an indication of effective governance. Copyright Blackwell Publishers Ltd, 2005.
Some Climatological Aspects of the Madden–Julian Oscillation (MJO)

AbstractOne of the most commonly used metrics for both locating the Madden–Julian oscillation (MJO) geographically and defining the intensity of MJO convective activity is the real-time multivariate MJO (RMM) index. However, a climatology of the MJO, particularly with respect to the frequency of activity levels or of consecutive days at certain activity thresholds, does not yet exist. Thus, several climatological aspects of the MJO were developed in this study: 1) annual and 2) seasonal variability in MJO intensity, quantified using four defined activity categories (inactive, active, very active, and extremely active); 3) persistence in the above-defined four categories; 4) cycle length; and 5) low-frequency (decadal) variability.On an annual basis, MJO phases 1 and 2 occurred more often, and phase 8 occurred less often, than the other phases throughout the year. Notable seasonality was also found, particularly in the frequency of extremely active MJO in March–May (8% of days) compared with June–August (o.
The Auditor-to-Client Revolving Door and Earnings Management

The recent passing of the Sarbanes-Oxley Act of 2002 resulted in restrictions being placed on the so-called “revolving door,” where a company hires a senior financial reporting executive directly from its external audit firm. This legislative action, despite a lack of empirical research into the practice, reflects concerns about possible impairment of auditor independence through the hiring of personnel from the company's external auditor. Our study examines a sample of firms where financial reporting executives such as the CFO, VP-Finance, or Controller were hired by a public company directly from their external audit firm. Our results indicate that earnings management, in the form of increased accounting accruals, is no greater immediately before or after hiring in the companies engaging in this hiring practice compared to three separate control groups hiring individuals from other sources or retaining their incumbent financial reporting executives. We also find that changes in accruals surrounding the hiring of these former auditors is relatively stable over the 11-year period studied. Overall, our results with respect to changes in levels of reported accounting accruals generally do not support regulators' concerns of significantly impaired auditor independence in these hiring situations.
EXAMINING THE PERSONAL FINANCE ATTITUDES, BEHAVIORS, AND KNOWLEDGE LEVELS OF FIRST-YEAR AND SENIOR STUDENTS AT BAPTIST UNIVERSITIES IN THE STATE OF TEXAS

Robert DeBard, Advisor For nearly four decades scholars from various disciplines have studied college students' personal finance characteristics, primarily examining collegians' knowledge of consumer finance issues, but occasionally considering their attitudes or behaviors. In recent years there has been a surge in research projects examining college students' personal finance characteristics. No studies were found that simultaneously examined students' personal finance attitudes, behaviors, and knowledge, nor did the literature reveal research focused on the subjects of this study: students enrolled at Baptist universities in Texas. The purpose of this study, which was guided by eight research questions, was to examine the personal finance attitudes, behaviors, and knowledge levels of freshmen and seniors at Baptist universities in Texas, and to allow student affairs administrators employed at these institutions to offer their perceptions of students' personal finance characteristics and to provide suggestions regarding how institutions might address personal finance education. Online surveys were employed for data collection. Six Baptist universities in Texas were included in the study, 2,100 students (350 per institution, 175 first-year students and 175 seniors) were systematically sampled, and 408 (19%) usable surveys were completed. A convenience sample of student affairs administrators (n = 169) was selected and 100 (59%) usable surveys were completed. Data were primarily quantitative in nature, though administrators were encouraged to provide written comments that were analyzed through basic qualitative techniques. Most research questions, however, were answered through descriptive statistics, t tests, or ANOVA procedures.
Institutional opportunity structures and the Catholic Church: explaining variation in the regulation of same-sex partnerships in Ireland and Italy

ABSTRACT Over recent decades, factors such as religion and, specifically, Catholicism have emerged as key variables in the explanation of policy outputs and dynamics with regard to so-called morality issues. However, the standard theoretical arguments do not capture the whole story, as a comparison of same-sex partnership policies in Italy and Ireland shows. Based on existing approaches, we would not have expected that the more religious Ireland would move faster than Italy in adopting an act recognizing homosexual couples in social, tax and inheritance law. A closer examination of the policy process in the two countries reveals that the success and duration of decision-making in morality policies is affected by the institutional opportunity structures of the political system. They define the scope conditions for the Catholic Church to act as veto power and determine the government's policy style for resolving value conflicts.
A Continuous Relation Between Audit Firm Size and Audit Opinions: Evidence from China

This study documents a continuous relation between audit firm size and the issuing of modified opinions in China using a panel data set of audit firms and listed firms from 2001 to 2003. The relation is robust after controlling for a set of confounding factors and dealing with endogeneity issues. It is also robust when we exclude audit firms involving foreign partners or private client firms from our sample. Our results indicate that the audit firm size effect suggested in other studies is applicable to audit markets that have not yet been dominated by a few very large audit firms as well as audit markets where client firms are partially state-owned entities.
Leader–member exchange, affective commitment, engagement, wellbeing, and intention to leave: public versus private sector Italian nurses

In the context of nurse shortages and budget constraints in hospitals, retaining skilled nurses is crucial. This paper investigates the impact of supervisor–nurse relationships on engagement, wellbeing, affective commitment and turnover intention for Italian private and public sector nurses. Private sector nurses in Italy were found to be more committed, engaged and had higher perceptions of wellbeing than public sector nurses. Based on these results, public managers need to do more to sustain the motivation of nurses in public sector hospitals.
Some recent advances in understanding the mineralogy of Earth's deep mantle

Understanding planetary structure and evolution requires a detailed knowledge of the properties of geological materials under the conditions of deep planetary interiors. Experiments under the extreme pressure–temperature conditions of the deep mantle are challenging, and many fundamental properties remain poorly constrained or are inferred only through uncertain extrapolations from lower pressure–temperature states. Nevertheless, the last several years have witnessed a number of new developments in this area, and a broad overview of the current understanding of the Earth's lower mantle is presented here. Some recent experimental and theoretical advances related to the lowermost mantle are highlighted. Measurements of the equation of state and deformation behaviour of (Mg,Fe)SiO3 in the CaIrO3-type (post-perovskite) structure yield insights into the nature of the core–mantle boundary region. Theoretical studies of the behaviour of MgSiO3 liquids under high pressure–temperature conditions provide constraints on melt volumes, diffusivities and viscosities that are relevant to understanding both the early Earth (e.g. deep magma oceans) and seismic structure observed in the present Earth (e.g. ultra-low-velocity zones).
Th2-like immune response in radiation-induced lung fibrosis.

Pulmonary fibrosis is a common delayed side effect of radiation therapy. Since its mechanism is almost unknown, little can be done to prevent or treat it. Th2 cytokines have been clearly implicated as mediators of asthma, and evidence is mounting that type 2 immune responses may also promote the development of pulmonary fibrosis. The aim of this study was to investigate whether Th2-like immune responses account for the development and progression of chronic radiation pulmonary fibrosis. C57BL/6 mice received thoracic irradiation of 12 Gy and were sacrificed at 1 h and 1, 2, 4, 8, 16 and 24 weeks post-irradiation (p.i.). We assayed the expression of IL-13 in serum, and the expression of hydroxyproline and the mRNA and protein of GATA-3 and Arg-1 in lung tissue. mRNA and protein analysis revealed the expression of these Th2-immune response-associated factors (GATA-3, IL-13 and Arg-1) in mice after irradiation. Without causing conspicuous fibrotic pathological changes at the early post-irradiation phase (1 and 2 weeks p.i.), a Th2 profile was confirmed by significantly elevated expression of Th2-specific transcription factor GATA-3 mRNA (P<0.01). Protein analysis confirmed the GATA-3 mRNA expression. Following significantly elevated expression of hydroxyproline (P<0.01) at 16 weeks p.i. , IL-13 and Arg-1 expression reached maximal values in serum and lung tissue and maintained high levels up to 24 weeks p.i. , respectively (P<0.01). Our data indicate that lung irradiation induces Th2 polarization. Furthermore, Th2-like immune response may take part in radiation-induced pulmonary fibrosis (RILF), and GATA-3 may play an important role in promoting RILF. Thus, GATA-3 may be an important target for the treatment of RILF.
Dynamics of the implied volatility surface. Theory and empirical evidence

I perform a regression analysis to test two of the most famous heuristic rules existing in the literature concerning the behavior of the implied volatility surface. These rules are the sticky delta rule and the sticky strike rule. I present a new specification to test the sticky strike rule that allows for dynamics in the implied volatility surface. In the empirical application, I use monthly implied volatility surfaces corresponding to the IBEX 35 index. The estimation results show that the extended specification for the sticky strike rule presented in this article better represents the behavior of the implied volatility under this rule. Furthermore, there is not one rule that is the most appropriate at all times to explain the evolution of the implied volatility surface. Depending on the market situation, one rule may be more appropriate than another. In particular, when the underlying asset displays trend, the sticky delta rule tends to prevail against the sticky strike rule. Conversely, when the underlying asset moves in range, then the sticky strike rule tends to predominate.
The banking sector in Southern Africa: a test of the structure-performance hypothesis

The structure-conduct-performance (SCP) framework is underpinned by two competing hypotheses which attempt to explain the influence of concentration on pricing. The structure–performance hypothesis (SPH) argues that the positive correlation that exists between market concentration and profitability is an outcome of non- competitive pricing. However, the efficient structure hypothesis (ESH) argues that the positive correlation between market concentration and profitability occurs as a result of the higher efficiency of firms with dominant market shares. In this paper, an analysis is carried out on the banking industry of the Common Monetary Area (CMA) of Southern Africa to assess whether the level of concentration influences the pricing of retail banking products. The results suggest that the pricing of retail banking products in the CMA fits with the SPH. Policy implications suggest a need for greater competition and regulatory reform. The key managerial implication is that industry structure needs to be carefully considered when attempting to assess the level of performance of firms and their management.
Long term evolution of the bilateral Intra Industry Trade between Portugal and Spain, 1988-2011

This paper offers the first results of an ongoing research project on the Intra Industry Trade (IIT) in Spanish trade using microdata from COMEXT database to calculate the levels of IIT in manufactures trade between 1988 and 2011. The analysis offers the figures of the long term evolution of IIT between Portugal and Spain, and also its distribution between horizontal and vertical IIT. Besides, the paper offers the sectorial levels of IIT and presents a shift-share analysis to explain the influence of the different sectors in the evolution of total IIT.
Improving the environmental performance of Scotland's hospitality sector

As society seeks to secure a more sustainable approach to development, pressure is increasingly being brought to bear on individual businesses to improve their environmental performance. This article reviews some of the existing approaches used to encourage the hospitality sector, which constitutes one of the world's largest industrial sectors, to tackle environmental aspects of their operational performance. Lessons learned from this review have been used to advise the development of an audited environmental management programme for Scotland's hotels and guest houses, the purpose of which is outlined in the concluding sections of the paper.
Good Disclosure Doesn’t Cure Bad Accounting – or Does it? Evaluating the Case for SFAS 158

This paper investigates whether the newly required recognition of pension asset and liability amounts under SFAS 158 is incrementally value relevant in its first adoption year (2006) relative to the same amounts which were previously only disclosed to both equity investor and credit rating agency decision makers. In equity valuation models, we use a sample of 878 firms (1,756 firm years) offering DB plans in 2005 (disclosure year) and 2006 (recognition year), and find no incremental association with market prices of newly recognized amounts under SFAS 158 over the same information that was disclosed pre-SFAS 158. Our credit ratings tests, using a sample of 428 DB firms (856 firm years) for 2005 and 2006 also show no differential impact of recognition over disclosure. Overall, we find that equity investors price the formerly disclosed pension liability while credit rating agencies do not, regardless of whether such information is recognized or disclosed in the financial statements. Our results are consistent with efficiency in both equity and credit markets with respect to pension information and suggest that SFAS 158 has not changed the way market participants use pension-related financial statement information.
Estrogen receptors alpha (rs2234693 and rs9340799), and beta (rs4986938 and rs1256049) genes polymorphism in prostate cancer: Evidence for association with risk and histopathological tumor characteristics in Iranian men

We evaluated the effect of estrogen receptor (ER)‐α and ER‐β genes polymorphisms on development of prostate cancer (PCa) and its correlation with serum reproductive hormones and with clinicopathological characteristics in a sample of Iranian men. One hundred sixty‐two men with PCa (mean age 63.7 ± 13.4 years) and 324 age‐matched healthy controls (mean age 63.1 ± 13.2 years) were recruited in this study. Genotypes for ER‐α and ER‐β genes polymorphisms were identified by the polymerase chain reaction–restriction fragment length polymorphism (PCR–RFLP) analysis. Serum levels of reproductive hormones were also measured. Of PCa patients, 38.3%, and 61.7% had localized and advanced tumor, and 45.7%, and 54.3%, had low grade and high‐grade cancer, respectively. There was a significant difference in genotype frequency distribution of ER‐α gene polymorphism (P = 0.002), and ER‐β gene polymorphism (P = 0.003) between cancer patients and controls. The ER‐α Pvull C allele carriers (TC or CC) had a significantly increased risk of PCa compared with the TT homozygotes [odds ratio (OR) 3.12; 95% confidence interval (CI) 1.87–5.84, and OR = 4.73, 95% CI:2.44–7.33, respectively]. It was also found that the ER‐α XbaI AG (OR = 4.36; 95% CI:2.47–6.68; P = 0.001) and ER‐β AluI AG (OR = 2.66, 95% CI:1.61–4.16; P = 0.004) genotypes were significantly associated with increased risk of PCa. The ER‐β RsaI genotype was not associated with PCa. Baseline serum free E2 levels tended to be lower in men with PCa (0.35 ± 0.04 pg/ml) compared to healthy men (0.48 ± 0.05 pg/ml). Genotypes which confer susceptibility for developing PCa, accompanied with lowest serum levels of free E2. In the Iranian population, genetic polymorphisms of the ER‐α and ER‐β genes may be involved in the etiology of PCa. © 2012 Wiley Periodicals, Inc.
The Pricing of Accrual Quality

Contrary to the recent literature which suggests that accrual quality predicts low returns, we find a strong and long-lasting positive relation between the accrual quality measure of Dechow and Dichev (2002) (DD) and future returns. In decile portfolios that rank on DD, a hedge portfolio that goes long in the lowest decile and short in the highest decile generates an annualized, risk-adjusted return in the order of 10% from one-month to five-year horizons.The findings are robust to common risk factors and return-informative variables and to alternative accrual quality measures, are not subsumed by transaction costs and short-sale constraints, and extend to related measures of accrual volatility. The return premiums related to DD also give rise to a DD-based factor that prices a number of Fama-French portfolios. We show that the pricing of DD is consistent with the convexity valuation of uncertainty of Pastor and Veronesi (2003), in that managers fail to improve the firm's accrual quality over time and thus impose a relatively constant degree of uncertainty for investors to learn about the firm.