Miracle-dz/UniFAR-FTUs huggingface dataset:
Forced auditor change, industry specialization and audit fees

Purpose - The purpose of this study is to explore the effect of industry specialization on the absorption and competitive pricing (or lack thereof) of audits of large Andersen clients (S&P 1500 companies) who switched to the remaining Big 4 international accounting firms in 2002 due to the demise of Arthur Andersen LLP (Andersen). Did the audit clients pay a premium or discount in audit fees to their new auditor who specialized in their industry? Design/methodology/approach - Ordinary least squares regression is used to test hypothesis of a positive association between industry specialization and audit fees charged to former Andersen's audit clients in 2002 following Andersen's demise. This study provides more control over size effects by design. Test variables are constructed based on national market share of audit fees within an industry. Logistic regression is used to examine the likelihood of choosing new auditor that is an industry specialist. Findings - Results support hypothesis, consistent with auditor differentiation explanation. Proportion of clients that had engaged an industry specialist in 2001 increased from 38 percent (84 clients) to 48 percent (105 clients) in 2002. No evidence of price-gouging in 2002 although clients who aligned with industry specialist paid a 23.2 percent premium in audit fees. Large clients lost bargaining power to negotiate lower fees. Findings are robust to the inclusion of additional alternative measures of company size. Research limitations/implications - Results of logistic regression analysis imply that large audit clients with former auditor of tarnished reputation, long auditor tenure and high leverage are more likely to switch to an industry specialist to possibly signal audit/financial reporting quality. Large sample companies may limit the ability to generalize findings to smaller companies. Practical implications - Mandatory audit firm rotation (currently being debated in the profession) will have costly effect on the pricing of Big 4 audits for companies wanting to signal audit and financial reporting quality to affect market perception, and large companies would likely lose their ability to bargain for lower audit fees. Originality/value - The paper focus on the alignment of Andersen clients and impact on audit fees with Big 4 industry specialists resulting from the sudden increase in audit market concentration. Prior to Andersen's collapse, evidence on the association of audit fees premium and industry specialists was mixed, and little attention has been given to the influence of auditor industry specialization on both audit fees and alignment of former Andersen clients with a Big 4 specialist. This paper fills that void.
‘Winners’ and ‘losers’: the impact of education, ethnicity and gender on Muslims in the British labour market

Utilizing the Samples of Anonymized Records from the UK 2001 Census, this article presents an analysis of the differential experiences of Muslims in the British labour market as both minority- and majority-group ethnicities in Britain. Using multinomial modelling, this article examines the class distribution (using the NS-SEC scheme) given levels of education and gender. The analysis of ethnicity, age, gender, marital status and number of children in relation to employment suggests that there are no universal characterizations that can be founded on any of these independent variables. Although Pakistanis dominate the demographic profile they are not likely to suffer the greatest. Muslim Black Africans experience harsher conditions and it could be argued that there is an ethnic colour penalty that is greater than the ethnic religion penalty for Muslims. The forces of colour racism remain omnipotent, even when testing for the impact of religion on patterns of employment inequality.
Replacement of the Epstein-Barr Virus Plasmid with the EBER Plasmid in Burkitt's Lymphoma Cells

ABSTRACT Transfection of an Epstein-Barr virus (EBV)-encoded plasmid containing EBER caused a substantial decrease in the level of plasmid containing EBV in Akata and Mutu Burkitt's lymphoma (BL) lines, but failed to do so in other BL lines. The results suggest that EBER could replace the role of EBV, but other EBV products also play a role in the growth of BL.
INFORMATION CONTENT OF QUALIFIED AUDIT OPINIONS FOR OVER‐THE‐COUNTER FIRMS

This study investigates the information content of the initial public announce-ment of an audit qualification for a sample of American firms traded over-the-counter. These firms have smaller predisclosure information sets than New York Stock Exchange (NYSE) and American Stock Exchange (ASE) firms. The results of research focusing on NYSE and ASE firms cannot, therefore, be extended to the over-the-counter (OTC) market. When the qualification is not confined to a ‘bad news’ scenario, a significant market reaction to the announcement is found, indicating that audit qualification announcements for OTC firms do, indeed, have information content.
Dimensions of Arousal: Wakefulness and Vigor

Factors such as shift work, sleep deprivation, and noise affect job performance in part because they affect individuals' levels of arousal. Recent work on arousal has identified two distinct forms of arousal that affect performance in very different ways. Tense arousal represents a continuum from calmness to anxiety, whereas energetic arousal reflects a continuum from tiredness to energy. The three studies reported here sought to determine the usefulness of breaking down energetic arousal still further, into dimensions of wakefulness and vigor. In the first study, a factor analysis of self-reported psychological state data determined that wakefulness and vigor did form separate factors. The second study found that the circadian rhythms of wakefulness and vigor differed; wakefulness increased over the day, whereas vigor peaked at noon. The third study examined the relationship between the two types of arousal and performance on a reading comprehension task. Although both wakefulness and vigor showed an association with performance, only vigor showed the inverted-U-shaped relationship embodied in the Yerkes-Dodson law. These data suggest that distinguishing between wakefulness and vigor will clarify how changes in arousal levels affect productivity. These results also suggest that the schedule for optimal performance of tasks depends on whether they are facilitated by either wakefulness or vigor.
Prevalence and prognostic factors of disability after major trauma.

BACKGROUND The primary aim of this study was to assess the health-related quality of life of survivors of severe trauma 1 year after injury, specified according to all the separate dimensions of the EuroQol-5D (EQ-5D) and the Health Utilities Index (HUI). METHODS A prospective cohort study was conducted in which all severely injured trauma patients presented at a Level I trauma center were included. After 12 months, the EQ-5D, HUI2 and HUI3 were used to analyze the health status. RESULTS Follow-up assessments were obtained from 246 patients (response rate, 68%). The overall population EQ-5D (median) utility score was 0.73 (EQ-5D Dutch general population norm, 0.88). HUI2, HUI3, and EQ-5D Visual Analog Scale scores were 0.81, 0.65, and 70, respectively. Eighteen percent had at least one functional limitation 1 year after trauma, and 60% reported functional limitations on two or more domains using the EQ-5D. The female gender and comorbidity were significant independent predictors of disability. CONCLUSION Functional outcome and quality of life of survivors of severe injury have not returned to normal 1 year after trauma. The prevalence of specific limitations in this population is very high (40-70%). Female gender and comorbidity are predictors of long-term disability.
The Causal Links Between Foreign Direct Investment And Economic Growth In Pakistan

This paper investigates the relationship between foreign direct investment and economic growth in Pakistan. The co-integration and error correction model is used to show the relationship between foreign direct investment and gross domestic product in Pakistan. Gross domestic product is taken as dependent variable while foreign direct investment, labor force and domestic capital as independent variables. The results suggest that there is a positive relation between foreign direct investment and gross domestic product in short as well as long run. If we want to make economic progress then there is a need to invite foreign investors because foreign direct investment increases GDP that is economic growth.
Marriage and Wages: A Test of the Specialization Hypothesis

We investigate the relationship between marriage and wages among men in Britain using panel data. Our econometric specifications allow for observed and unobserved heterogeneity and explicitly test the role of intra-household specialization in explaining the observed relationship. Our estimates provide evidence for the existence of large selection effects into marriage based on observable and unobservable characteristics that are positively correlated with wages. After accounting for individual-specific time-invariant effects and a wide range of individual, household, job and employer related characteristics, we find a statistically significant premium that can be attributed to productivity differences largely resulting from intra-household specialization.
A POLYVINYL ALCOHOL CORE COIL CONTAINING BASIC FIBROBLAST GROWTH FACTOR EVALUATED IN RABBITS WITH ANEURYSMS INDUCED BY ELASTASE

OBJECTIVE The present study evaluates the effect of a novel coil with a polyvinyl alcohol (PVA) core that delivered basic fibroblast growth factor (bFGF) to aneurysms in rabbits induced by elastase. METHODS PVA was processed to form small threads and inserted into the central core of a primary coil (PVA-core coil). After immersion in saline or bFGF (500 or 2000 μg/ml), PVA-core coils were implanted into elastase-induced aneurysms in rabbits in vivo. Follow-up angiography was performed 4 and 8 weeks after embolization, and the effects were histologically semiquantified according to a grading scale. RESULTS Follow-up angiography showed that the coils did not compact or protrude and that clots did not form in any group. The score of gross neck healing was significantly higher in the 8-week 2000 bFGF group than in the 8-week PVA coil group (2.7 ± 0.6 versus 0.0 ± 0.0, P < 0.05). The dome healing score was significantly higher in the 4-week 2000 bFGF group than that of the 4-week PVA coil group (4.0 ± 0.0 versus 2.7 ± 0.6, P < 0.05). Cells positive for α-smooth muscle actin densely accumulated in the dome of the aneurysm embolized with PVA-core coils containing bFGF. CONCLUSION Implantation of the PVA-core coil containing bFGF accelerated tissue growth at the neck as well as in the dome of aneurysms induced by elastase in rabbits. These results suggested that PVA-core coils could prevent the recanalization of embolized aneurysms.
Hyponatraemia and neurological complications in children admitted with bronchiolitis

Background: Hyponatraemia occurs during bronchiolitis, sometimes with neurological manifestations. The prevalence of the latter differs widely and little is known about the time of occurrence and associated factors. This study was undertaken to investigate these complications. Methods: This was a retrospective observational chart review of a cohort of 233 infants under 2 years of age admitted with bronchiolitis to a teaching hospital in the United Arab Emirates. Results: Hyponatraemia (serum sodium <135 mmol/L) occurred in 105 infants (45%, 95% CI 38–51). Hyponatraemia was present on admission in 84 infants (80%) with 90% of cases occurring within 6 days of the onset of illness. It was mild (130–135) in 100 infants (95%) and severe (<130) in five (5%). It was not significantly associated with age, duration of illness before admission, viral aetiology, white cell count or serum C-reactive protein concentrations, or the volume of administered intravenous fluid or use of 0.18% sodium chloride (NaCl). Neurological manifestations occurred in a 29-day-old child with a serum sodium level of 123 mmol/L while receiving two-thirds intravenous maintenance fluids (0.18% NaCl). His developmental milestones remained normal on follow-up to the age of 5 years. Conclusion: Hyponatraemia is common in infants with bronchiolitis and occurs in the majority within 6 days of onset of symptoms. There was a significant association between the presence of fever (>38°C) on admission and the duration of hospitalisation.
How engaged are undergraduate students in ethics and ethical thinking? An analysis of the ethical development of undergraduates by discipline

Barnett (2000, 257) argues that universities need to prepare students for 'supercomplexity', where "the very frameworks by which we orientate ourselves to the world are themselves contested". Learning to think through ethical issues develops critical thinking skills for dealing with supercomplexity, since the frameworks the students use to consider ethical issues are contested and likely to change. Yet, we might question the extent to which university students, and particularly students in different disciplines, are engaged in ethical thinking and consequently prepared for such complexity. There are indications from previous research that disciplinary identity influences the beliefs of students and faculty (Helms, 1998) with significant differences being identified between disciplines in terms of ethical beliefs (Lane and Schaupp, 1989). This research builds upon this work by exploring the importance of disciplinary background by analysing the ethical development of students in three academic programmes in the arts, social and pure sciences. A questionnaire exploring students' ethical understandings and level of ethical development was given to students in all three undergraduate years of the English, Geography and Animal Behaviour programmes at an English University. In total 335 students responded. Unexpectedly, no significant differences were found between disciplines in terms of student ethical development. Understanding the differences, or lack thereof, in the development of undergraduate ethical development offers insights for how best teach students to think ethically in the future.
Creation and Validation of the Personal Blogging Style Scale

A review of blog literature suggests that blogs may have many social and emotional benefits. In particular, there is the suggestion that blogging may have benefits in the forms of coping, insight and growth, catharsis, as a free space to communicate, through feedback, through recognition, and in social support. However, while there have been numerous studies on the potential motivations for and effects of blogging, little quantitative research has been conducted on defining the manner in which one experiences blogging. Thus rather than focusing on motivation for blogging, the present study examined the way in which bloggers perceived and experienced their activity, that is, their blogging style. A 16-item Personal Blogging Style Scale (PBSS) was created after a factor analysis of 25 sample items. Participants were 182 experienced bloggers. The PBSS classifies user experiences by four independent and unique subscales: Therapeutic Blogging, Self-Censoring Blogging, Connected Blogging, and Substitution Blogging. Reliability and validity evidence were presented for the subscales of the measure.
Co‐skewness and Co‐kurtosis in Global Real Estate Securities

We explore the question of whether co‐skewness and co‐kurtosis risk measures can be added to supplement to the covariance risk in pricing global real estate securities and risk premium estimation. Based on a generalized four‐moment CAPM with two alternative world market proxies, we examine Linear, Quadratic and Cubic Market Models using GMM and time‐varying Kalman‐Filter methodologies. Our results show that the second moment is important in explaining real estate securities returns. Furthermore, some real estate securities also display significant time‐varying co‐skewness and/or co‐kurtosis. Co‐kurtosis is more important than co‐skewness in pricing global real estate securities. We further find that the co‐skewness and co‐kurtosis coefficients and the resulting risk premia are sensitive to the market proxy used. The findings of this study provide additional insights into the risk‐return characteristics, pricing and portfolio design in global real estate securities.
Biomechanics of Youth Windmill Softball Pitching

Background Limited research attention has been paid to the potentially harmful windmill softball pitch. No information is available regarding lower extremity kinetics in softball pitching. Hypothesis The stresses on the throwing arm of youth windmill pitchers are clinically significant and similar to those found for college softball pitchers. Study Design Descriptive laboratory study. Methods Three-dimensional, high-speed (240-Hz) video and stride foot force plate (1200 Hz) data were collected on fastballs from 53 youth softball pitchers. Kinematic parameters related to pitching mechanics and resultant kinetics on the throwing-arm elbow and shoulder joints were calculated. Kinetic parameters were compared to those reported for baseball pitchers. Results Elbow and shoulder joint loads were similar to those found for baseball pitchers and college softball pitchers. Shoulder distraction stress averaged 94% body weight for the youth pitchers. Stride foot ground reaction force patterns were not similar to those reported for baseball pitchers. Vertical and braking force components under the stride foot were in excess of body weight. Conclusions Excessive distraction stress and joint torques at the throwing-arm elbow and shoulder are similar to those found in baseball pitchers, which suggests that windmill softball pitchers are at risk for overuse injuries. Normative information regarding upper and lower extremity kinematics and kinetics for 12- to 19-year-old softball pitchers has been established.
Campomelic dysplasia without sex reversal in a Turkish patient is due to mutation Ala119Val within the SOX9 gene

Campomelic dysplasia is a rare neonatal skeletal malformation syndrome mainly characterized by congenital bowing and angulation of long bones in combination with other skeletal and extraskeletal defects. Two thirds of karyotypic males exhibit male-to-female sex reversal. Point mutations within SOX9 in 17q24-25 or rearrangements upstream to SOX9 as well as a deletion of a complete gene, causing haploinsufficiency of the gene product, have been detected in some patients. Recurrent mutations appear to be rare and most mutations detected in campomelic dysplasia are family specific. Here, we report on a Turkish patient with a 46,XY karyotype affected by campomelic dysplasia without sex reversal. Sequencing the SOX9 gene revealed a heterozygous Ala119Val mutation in exon 1, coding for the highly conserved HMG-box of the gene. This mutation is not present in the parents’ lymphocyte DNAs. The same mutation was recently reported in a patient with 46,XX karyotype. Additionally, our patient is homozygous for the common polymorphism c507C←T, while both parents are heterozygous.
Prevalence of diabetic retinopathy among individuals screened positive for diabetes in five community-based eye camps in northern Karachi, Pakistan.

BACKGROUND Population-based data on the prevalence of diabetic retinopathy in Pakistan are lacking. We determined the prevalence of diabetic retinopathy among individuals screened positive for diabetes in five community-based eye camps in northern Karachi, Pakistan. METHODS In summer 2002, five community-based eye camps were set up in Karachi, Pakistan's largest city. All individuals aged 30 years or older who visited the camps were requested to participate in the study. Those who agreed were screened for diabetes and those found to have the disease were referred to an eye hospital for diabetic retinopathy screening. Verbal informed consent was obtained from all participants at the examination site. Our main outcome measure was diabetic retinopathy, which was classified as non-proliferative diabetic retinopathy (NPDR), severe NPDR, and proliferative diabetic retinopathy (PDR). Our grading was based on clinical examination. RESULTS A total of 912 subjects were screened for diabetes mellitus. Of these, 160 (17.5%) had diabetes- 1.8% had type I diabetes and 15.9% had type II diabetes. One hundred and eight individuals visited the hospital for ophthalmic examination. Of them, 15.7% had diabetic retinopathy. The prevalence of diabetic retinopathy was higher among individuals with type I diabetes, with greater duration of diabetes, and among women. The commonest form of diabetic retinopathy was non-proliferative (76.5% [mild: 35.3%, moderate: 29.4%, and severe: 11.8%]), followed by maculopathy (17.6%) and proliferative diabetic retinopathy (5.9%). CONCLUSION More systematic and population-based research is needed to estimate the prevalence of and identify risk factors for diabetic retinopathy in Pakistan.
Strategies for Surviving the Internet Meltdown: The Case of Two Internet Incumbents

This paper reviews a number of theoretical issues dealing with the strategic management process in fast‐evolving, uncertain environments and examines the fit between theory and practice by means of two case studies, two successful dot.com incumbents from the first generation of Internet start‐ups. Analysis of survival and growth strategies of the two virtual firms reveals interesting similarities in their evolutionary processes and corporate strategic attitudes. In both cases the company management has ensured survival and growth through rigorous organizational transformation based on very intensive, flexible and short‐term‐ rather than long‐term‐oriented strategic decision making. This approach has helped out both companies not only to escape the Internet fall‐out but also to build up strong brands and leading market position. As well as identifying managerial approaches, the case studies show analogies to theoretical approaches on managing the strategic process in evolving and chaotic environments.
Climate change and agricultural growth: an examination of the link in Malaysia

Purpose – The purpose of this paper is to identify and analyze the link between climate change and agricultural growth in Malaysia, and pursue three sub‐objectives: to determine and analyze the link between agricultural growth rate and climate change score; to determine and analyze the link between per capita CO2 emissions and agricultural production index; and to determine and analyze the link between per capita agricultural production index and per capita CO2 emissions.Design/methodology/approach – Relevant time series data compiled from several online sources including the Germanwatch, Ministry of Finance, Malaysia, and the United Nations database were used. The data for agricultural growth rate and climate change score for Malaysia were found to be available only for the four recent years from 2006 to 2009. The data for other variables such as per capita agricultural production index and per capita CO2 emissions have been standardized covering the period from 1990 to 2004. The ordinary least squares m.