Miracle-dz/UniFAR-FTUs huggingface dataset:
Audit committee financial expertise and misappropriation of assets

Purpose - The purpose of this paper is to investigate the relationship between the financial expertise of the audit committee (AC) and the incidence of misappropriation of assets in publicly held companies in the USA. Design/methodology/approach - The sample consists of 28 publicly held companies in the USA experiencing misappropriation of assets from 1987 to 1998, as well as 28 control companies matched according to size, industry, and time period. The effectiveness of the AC's financial expertise in reducing the occurrence of misappropriation of assets is examined by logistic models using two specific types of financial expertise: accounting and non-accounting financial expertise. Findings - The results support the notion that an independent AC member is only effective in reducing the occurrence of misappropriation of assets in publicly held companies if he/she is also a financial expert. Research limitations/implications - The paper contributes to the debate on the appropriate definition of “financial expert” and the efficacy of the financial expertise of AC members – as defined by the Sarbanes-Oxley legislation – in reducing the incidence of misappropriation of assets in publicly held companies in the USA. The paper includes only 28 cases of misappropriation of assets by employees involving collusion with an outsider, as discovered and reported in the news (i.e. newsworthy cases). Originality/value - While previous studies have drawn attention to the relationship between AC independence and misappropriation of assets, there is no empirical evidence to support or to refute the hypothesis that financial expertise has an impact on the occurrence of misappropriation of assets. This paper is the first to examine the association between the effectiveness of the AC and the occurrence of misappropriation of assets by testing the interaction between AC members' financial expertise and their independence.
13C discriminations of Pinus sylvestris vs. Pinus ponderosa at a dry site in Brandenburg (eastern Germany): 100-year growth comparison

The carbon isotope composition (δ13C, ‰) and discrimination (Δ, ‰) of old grown North American Pinus ponderosa Dougl. Ex P. et C. Laws. and European Pinus sylvestris L. were determined using trees grown under almost identical growing conditions in a mixed stand in Bralitz, Northeast Germany. Single-tree δ13C analyses of tree-ring cellulose of both species were carried out at a yearly resolution for the period 1901–2001 and the results compared with growth (basal area increment). Annual mean δ13C values for P. ponderosa ranged from−21.6 ‰ to−25.2 ‰ and for P. sylvestris from−21.4 ‰ to−24.4 ‰. Accordingly, 13C discrimination (Δ) showed higher values for P. ponderosa throughout the investigation period. Five characteristic periods of Δ were identified for both the tree species, reflecting positive and negative influences of environmental factors. Good growing conditions such as after-thinning events had a positive effect on Δ, reflecting higher values, while poor conditions like aridity and air pollution had a negative influence, reflecting lower values. The dynamics of Δ were likewise reflected in the growth (basal area increment, BAI). Higher 13C discrimination values of P. ponderosa led to higher BAIs of P. ponderosa in comparison with P. sylvestris. Correlation function analyses confirmed that P. sylvestris was more dependent on precipitation than P. ponderosa, which showed a closer relationship with temperature. The results confirm that under predominantly dry growing conditions, P. ponderosa showed better growth performance than P. sylvestris, indicating better common intrinsic water-use efficiency and, therefore, higher rates of net photosynthesis at a given transpiration. In view of the prospect of climate change, the results are very significant for assessing both trees’ physiological properties and, hence, their potential for coping with future growing conditions.
Lack of perceived sleep improvement after 4-month structured exercise programs

Objective:Many middle-aged women experience decreases in their sleep quality during the menopausal transition. Physical activity has been shown to improve sleep, but few randomized, controlled trials investigating such effects in this population exist.In 164 previously low-active middle-aged women (mean age = 49.9, SD = 3.6), using a 4-month randomized, controlled trial, we examined structured exercise in the form of walking or yoga to determine the effects on perceived sleep quality. Design:Participants completed body composition and fitness assessments and a battery of psychological measures, including the Pittsburgh Sleep Quality Index, at the beginning and end of a 4-month randomized, controlled exercise trial with three arms: walking, yoga, and control. Results:A series of mixed-model repeated-measures univariate analyses of covariance did not reveal any statistically significant intervention effects for total sleep quality or any individual sleep-quality domain. The pattern of effect sizes indicated that the walking group tended to experience small improvements in five of the seven assessed sleep-quality domains. Residual changes in menopausal symptoms and depression were associated with residual changes in total sleep quality. However, after controlling for the effects of physical activity, only menopausal symptoms contributed a unique amount of variance in residual change in total sleep quality. Conclusions:In this study, 4-month moderate-intensity walking and low-intensity yoga programs were ineffective in yielding statistically significant improvements in sleep quality. Exercise interventions of longer durations or greater intensity may be needed for such improvements.
Collagen modules for in situ delivery of mesenchymal stromal cell‐derived endothelial cells for improved angiogenesis

Modular tissue engineering is a strategy to create scalable, self‐assembling, three‐dimensional (3D) tissue constructs. This strategy was used to deliver endothelial‐like cells derived from bone marrow mesenchymal stromal cells (EL‐MSCs) to locally induce vascularization. First, tissue engineered modules were formed, comprising EL‐MSCs and collagen‐based cylinders. Seven days of module culture in a microfluidic chamber under continuous flow resulted in the formation of interstices, formed by random packing of the modules, which served as channels and were lined by the EL‐MSCs. We observed maintenance of the endothelial phenotype of the EL‐MSCs, as demonstrated by CD31 staining, and the cells proliferated well. Next, collagen modules covered with EL‐MSCs, with or without embedded MSCs, were implanted subcutaneously in immune‐compromised SCID/Bg mice. After 7 days, CD31‐positive vessels were observed in the samples. These data demonstrate the feasibility of EL‐MSCs coated collagen module as a strategy to locally stimulate angiogenesis and vasculogenesis. Copyright © 2013 John Wiley & Sons, Ltd.
Coronary heart disease versus BSE: Characterising official British expert advisory committees

The BSE crisis has led scholars to put forward significant generalisations about UK expert committees concerning their selection, function, and nature of debate. This paper explores two expert committees, which advised the UK Government on policy towards diet and heart disease during the post-war period. However in this paper I show that the generalisations drawn from the BSE crisis do not fit the expert committees on diet and heart disease. This brings into question the scope of these generalisations. It would appear that the time honoured refrain of more research needed could not be closer to the truth. Copyright , Beech Tree Publishing.
Price Discovery in Real Estate Auctions: The Story of Unsuccessful Attempts

Little is known of the effects of the auction mechanism in relation to post-auction market sales. This empirical study of unsuccessful auctions shows that approximately half of these properties were eventually sold via private negotiations, at higher prices relative to last bids. The probability of a subsequent post-auction transaction is significantly higher for apartments and terrace houses and when auction turnout is high; and lower in the absence of any bid and in some years. In addition, downward revisions to the opening bid improve the probability of subsequent sale. Prices of subsequent re-auctioned and privately negotiated sales decline with time to sale, consistent with the search process explanation.
Regulation of the System x−C cystine/glutamate exchanger by intracellular glutathione levels in rat astrocyte primary cultures

The system x C− (Sx C− ) transporter functions to mediate the exchange of extracellular cystine (L‐Cys2) and intracellular glutamate (L‐Glu). Internalized L‐Cys2 serves as a rate‐limiting precursor for the biosynthesis of glutathione (GSH), while the externalized L‐Glu can contribute to either excitatory signaling or excitotoxicity. In the present study the influence of culture conditions (with and without dibutyryl‐cAMP) and GSH levels on the expression of Sx C− were investigated in primary rat astrocyte cultures. Sx C− activity in dbcAMP‐treated cells was nearly sevenfold greater than in untreated astrocytes and increased further (∼threefold) following the depletion of intracellular GSH with buthionine sulfoximine. This increase in Sx C− triggered by GSH depletion was only observed in the dbcAMP‐treated phenotype and was distinct from the Nrf2‐mediated response initiated by exposure to electrophiles. Changes in Sx C− activity correlated with increases in both protein and mRNA levels of the xCT subunit of the Sx C− heterodimer, an increase in the Vmax for L‐Glu uptake and was linked temporally to GSH levels. This induction of Sx C− was not mimicked by hydrogen peroxide nor attenuated by nonspecific antioxidants but was partially prevented by the co‐administration of the cell‐permeant thiols GSH‐ethyl ester and N‐acetylcysteine. These findings demonstrate that the expression of Sx C− on astrocytes is dynamically regulated by intracellular GSH levels in a cell‐ and phenotype‐dependent manner. The presence of this pathway likely reflects the inherent vulnerability of the CNS to oxidative damage and raises interesting questions as to the functional consequences of changes in Sx C− activity in CNS injury and disease. © 2011 Wiley‐Liss, Inc.
Effects of a Brief School-Based Media Literacy Intervention on Digital Media Use in Adolescents: Cluster Randomized Controlled Trial

The aim of this study was to evaluate the effects of a four-session school-based media literacy curriculum on adolescent computer gaming and Internet use behavior. The study comprised a cluster randomized controlled trial with three assessments (baseline, posttest, and 12-month follow-up). At baseline, a total of 2,303 sixth and seventh grade adolescents from 27 secondary schools were assessed. Of these, 1,843 (80%) could be reached at all three assessments (Mage=12.0 years; SD=0.83). Students of the intervention group received the media literacy program Vernetzte www.Welten ("Connected www.Worlds ") implemented by trained teachers during class time. The control group attended regular class. Main outcome measures were adolescents' computer gaming and Internet use: days per month, hours per day, and addictive use patterns. Parental media monitoring and rules at home were assessed as secondary outcomes. Results of multilevel growth-curve models revealed a significant intervention effect in terms of a lower increase in self-reported gaming frequency (β = -1.10 [95% CI -2.06, -0.13]), gaming time (β = -0.27 [95% CI -0.40, -0.14]), and proportion of excessive gamers (AOR=0.21 [95% CI 0.08, 0.57]) in the intervention group. There were also significant group-time interactions for the addictive gaming scale (β=-0.08 [95% CI -0.12, -0.04]), and the Internet Addiction Scale (β = -0.06 [95% CI -0.10, -0.01]). No effect was found for days and hours of Internet use or parental media behavior. The study shows that the program Vernetzte www.Welten can influence adolescents' media use behavior. Future research should address mediating and moderating variables of program effects.
Uptake of organisational work–life balance opportunities: the context of support

This research examines the relationship between structural and cultural dimensions affecting managerial decision-making about work–life balance (WLB) opportunities. Through a top-down study of two contrasting Irish organisations, we identify how each of five dimensions of work–life culture: ‘managerial and organisational support’, ‘organisational time expectations’, ‘career consequences’, ‘gendered perception of policy use’ and ‘co-worker support’ are mediated through managers to affect availability and uptake of WLB opportunities and creating gaps between policy and practice. This study demonstrates how marked distinctions between the personal opportunities managers may wish to offer and the discretion available to them arise. Secondly, the concept of organisational work–life culture is advanced by elaborating the ‘context of support’, namely interdependencies between organisational culture and structure that affect the uptake of WLB opportunities. Implications for researchers and practitioners are also discussed.
The influence of school culture, school goals, and teacher collaboration on teachers' attitudes toward their professional development plans

THE INFLUENCE OF SCHOOL CULTURE, SCHOOL GOALS, AND TEACHER COLLABORATION ON TEACHERS’ ATTITUDES TOWARD THEIR PROFESSIONAL DEVELOPMENT PLANS Laurie J. Sullivan, Ph.D. George Mason University, 2010 Dissertation Director: Dr. Gary R. Galluzzo The Professional Development Plan (PDP) is a specific professional development model situated within the teacher evaluation system being implemented in the Owen Public Schools (pseudonym). The purpose of this study was to investigate the influence of school culture, school goals, and teacher collaboration on teachers’ attitudes toward their Professional Development Plans. Data were also collected on teachers’ perceptions of the steps of the PDP process to determine which steps had the greatest influence on teachers’ attitudes toward their Professional Development Plans. The sample for this study was composed of 154 prekindergarten through high school teachers within one
Intraoperative permissive oliguria - how much is too much?

Acute kidney injury (AKI) after general surgery is a serious complication. In abdominal surgery the incidence is around 13%, and it is associated with increased postoperative morbidity, length of hospital stay and a 13-fold increase in the relative risk of inhospital or 30-day mortality. 2 Oliguria is one of the oldest markers of AKI, and was historically described by Epheseus and Galen in 100–200 AD. 4 By consensus, oliguria is defined as urine output <0.5 ml kg 1 h . Perioperative causes of oliguria include intravascular hypovolaemia, prolonged hypotension and reduced perfusion of the kidneys, but also non-renal causes such as release of anti-diuretic hormone (ADH) in response to nausea or pain. In the critical care setting, oliguria is common, and often considered as an early marker of renal injury, preceding a rise in creatinine. Multiple studies in critical care patients with AKI demonstrated an association between oliguria and mortality. 10 Recently, Teixeira and colleagues confirmed in an observational multicentre study of 601 critical care patients that oliguria per se was independently associated with mortality. In contrast to oliguria in the critical care setting, intraoperative oliguria appears to be less reliable in predicting AKI as was already suggested 30 yr ago in patients undergoing abdominal aortic surgery. 13 More recent studies indicated that oliguria during general anaesthesia was a result of reduced clearance and slower distribution of fluids administered intraoperatively and therefore potentially unrelated to renal function. 15 Intraoperatively, urine output is not only influenced by haemodynamics but also sympathetic tone, aldosterone and ADH levels. Increased intra-abdominal pressure independent of fluid status and blood pressure might also contribute, as shown by two studies in laparoscopic surgery. 17 A large retrospective study in 15-100 patients undergoing abdominal surgery demonstrated that intraoperative oliguria did not predict postoperative AKI. Based on existing studies, one can conclude that the nature and impact of intraoperative oliguria or ‘permissive oliguria’ in anaesthetised patients undergoing elective surgery depends on patient characteristics and clinical conditions, and may not necessarily be associated with postoperative AKI. 20
Mapping of zones of altered morphology and chorionic connective tissue cellular phenotype in human fetal membranes (amniochorion and decidua) overlying the lower uterine pole and cervix before labor at term.

OBJECTIVE The purpose of this study was to determine the location, frequency, and extent of altered fetal membrane morphology before term labor and its relation to myofibroblast activation in their connective tissue layers. STUDY DESIGN Fetal membranes that were obtained from 10 women who underwent prelabor cesarean delivery at 38 to 39 weeks of gestation underwent biopsy examination with respect to the internal os of the cervix. The thickness of their constituent layers was measured, and the numbers of alpha-smooth muscle actin immunoreactive cells (ie, marker of myofibroblast activation) within the reticular layer were counted. RESULTS A region that measured 119+/-21cm(2), that exhibited altered morphology of the fetal membranes from the lower uterine pole, and that was characterized by increased connective tissue thickness and decreased thickness of the cellular layers was demonstrated in all patients. In 8 of 10 patients, this region was centered on the location of the Babcock tissue forceps. Within this region was an area of fetal membranes that exhibited alpha-smooth muscle actin immunoreactivity in the cells of the reticular layer and whose number correlated with parameters of altered morphology. CONCLUSION All patients before labor at term possess an area of fetal membranes that are located in the lower uterine pole that exhibit altered morphology that is associated with myofibroblastic activation in the chorionic connective tissue.
MAXIMUM LIKELIHOOD ESTIMATION AND INFERENCE ON COINTEGRATION — WITH APPLICATIONS TO THE DEMAND FOR MONEY

This paper gives a systematic application of maximum likelihood inference concerning cointegration vectors in non-stationary vector valued autoregressive time series models with Gaussian errors, where the model includes a constant term and seasonal dummies. The hypothesis of cointegration is given a simple parametric form in terms of cointegration vectors and their weights. The relation between the constant term and a linear trend in the non-stationary part of the process is discussed and related to the weights. Tests for the presence of cointegration vectors, both with and without a linear trend in the non-stationary part of the process are derived. Then estimates and tests under linear restrictions on the cointegration vectors and their weights are given. The methods are illustrated by data from the Danish and the Finnish economy on the demand for money. Copyright 1990 by Blackwell Publishing Ltd
Health-related quality of life (EQ-5D) among homeless persons compared to a general population sample in Stockholm County, 2006

Aims: To describe and compare health-related quality of life (HRQoL) among homeless persons with a general population sample in Stockholm County, 2006, and to analyse the importance of certain social determinants of health among the homeless. Methods: Face-to-face interviews with 155 homeless persons and a postal survey to a general population sample, mainly based on the same questionnaire, including questions on social determinants of health and HRQoL measured with the EQ-5D. Results: Chronic illness was three times more common among the homeless. HRQoL was worse among homeless persons than in the general population sample: the homeless reported more problems, especially more severe problems, in all the EQ-5D dimensions and had considerably lower EQ-5Dindex and EQVAS score than the general population. Most problems were reported in the dimension anxiety/depression. Among the homeless, longer duration and more severe degree of homelessness lowered HRQoL, but few determinants were statistically significantly related to HRQoL. Having mental disease significantly lowered HRQoL. Conclusions: This study was an attempt to include hard-to-reach groups in an assessment of population health. Homeless persons had considerably worse HRQoL than the general population and reported most problems in the dimension anxiety/depression. Some diseases may contribute to causing homelessness; others may be seen as consequences. Homeless persons are a vulnerable group in society. Further interview studies are needed based on larger sample of homeless persons to explore health determinants such as sex, age, socioeconomic factors, duration and degree of homelessness, and health-related behaviours among the homeless persons.
Countercurrent immunoelectrophoresis in the diagnosis of Haemophilus influenzae type b infection: relationship of detection of capsular antigen to age, antibody response, and therapy.

• Sixty-one patients with Haemophilus influenzae type b infection were studied for the presence of capsular antigen by countercurrent immunoelectrophoresis. Antigen was present (≥10 ng/ml) in admission blood or cerebrospinal fluid samples of 92% of patients with meningitis and could be detected in blood for up to 17 days. Despite bacterial cultures reverting to negative, detectable antigen was present at two to three days in 75% of patients, and at four to five days in 54%. No difference in persistence of antigen was found in patients with meningitis who were receiving ampicillin or chloramphenicol. Antigenemia was less frequently detected in patients without meningitis who were studied at the time of hospital admission (7/22, P ( Am J Dis Child 131:1357-1362, 1977)
Encephalomyelitisof Experimental Autoimmune the Central Nervous System for Pathogenesis Plexin-B1 Interactions in - Roles of Sema4D

Although semaphorins were originally identiﬁed as axonal guidance molecules during neuronal development, it is emerging that several semaphorins play crucial roles in various phases of immune responses. Sema4D/CD100, a class IV semaphorin, has been shown to be involved in the nervous and immune systems through its receptors plexin-B1 and CD72, respectively. However, the in-volvementofSema4Dinneuroinﬂammationstillremainsunclear. WefoundthatSema4DpromotedinducibleNOsynthaseexpression by primary mouse microglia, the effects of which were abolished in plexin-B1–deﬁcient but not in CD72-deﬁcient microglia. In addition, during the development of experimental autoimmune encephalomyelitis (EAE), which was induced by immunization with myelin oligodendrocyte glycoprotein-derived peptides, we observed that the expression of Sema4D and plexin-B1 was induced in inﬁltrating mononuclear cells and microglia, respectively. Consistent with these expression proﬁles, when myelin oligodendrocyte glycoprotein-speciﬁc T cells derived from wild-type mice were adoptively transferred into plexin-B1–deﬁcient mice or bone marrow chimera mice with plexin-B1–deﬁcient CNS resident cells, the development of EAE was considerably attenuated. Furthermore, blocking Abs against Sema4D signiﬁcantly inhibited neuroinﬂammation during EAE development. Collectively, our ﬁndings demonstrate the role of Sema4D–plexin-B1 interactions in the activation of microglia and provide their pathologic signiﬁcance in neuroinﬂammation. Immunology