Miracle-dz/UniFAR-FTUs huggingface dataset:
The Effects of Chairman Independence and Ownership Structure on Earnings Management

This paper investigates whether the extent of opportunistic earnings management (measured by discretionary accruals) is related to chairman independence and ownership structure. Based on a sample of UK companies, we find that Chairman Independence are important factors in constraining the inclination of managers to engage in earnings management which support the argument that outsiders ownership (institutional investors) contribute in constraining earnings management whereas insiders ownership (management ownership) do not.Our findings have implications for stakeholders and policymakers in that we find institutional ownership and Chairman Independence are important mechanisms of corporate governance. We find that independent chairman according to the UK corporate governance code criteria has no effect in detecting earnings management, while independent chairman using the code independence criteria set for non executive directors is significantly effective in reducing earnings management.
A comparison on financial literacy between welfare recipients and non-welfare recipients in Brunei

Purpose - – The purpose of this paper is to provide insights onto the level of financial literacy in Brunei, notably focussing on the findings of welfare recipient’s Design/methodology/approach - – Findings are based on structured interviews with 431 heads of households (215 welfare recipients and 216 non-welfare recipients), within the realm of money management, emergency planning and investing for goals. To analyze the data, Pearson’s Findings - – The findings underline the importance of enhancing the level of financial literacy, notably for low-income households and those in poverty, as the analysis highlighted their level of financial literacy was significantly lower than non-welfare recipients. Research limitations/implications - – Future researches may want to consider a random sampling approach and/or using other districts in the country, to ascertain a representative set of findings. Practical implications - – The implication of the findzings highlights the need for welfare programs to consider incorporating financial literacy programs, designed specifically for welfare recipients, distinct from non-welfare recipients. Originality/value - – There is currently no known research on financial literacy related to Brunei. Further, the paper also focusses on financial literacy, as a means to assist those in welfare or poverty, in order to enhance their financial well-being.
Mesenchymal stem cells - a promising therapy for Acute Respiratory Distress Syndrome

Acute Respiratory Distress Syndrome (ARDS) constitutes a spectrum of severe acute respiratory failure in response to a variety of inciting stimuli that is the leading cause of death and disability in the critically ill. Despite decades of research, there are no therapies for ARDS, and management remains supportive. A growing understanding of the complexity of the pathophysiology of ARDS, coupled with advances in stem cell biology, has lead to a renewed interest in the therapeutic potential of mesenchymal stem cells for ARDS. Recent evidence suggests that mesenchymal stem cells can modulate the immune response to reduce injury and also increase resistance to infection, while also facilitating regeneration and repair of the injured lung. This unique combination of effects has generated considerable excitement. We review the biological characteristics of mesenchymal stem cells that underlie their therapeutic potential for ARDS. We also summarise existing pre-clinical evidence, evaluate the potential and pitfalls of using mesenchymal stem cells for treatment, and examine the likely future directions for mesenchymal stem cells in ARDS.
MRSA Prevalence and Associated Risk Factors among Health-Care Workers in Non-outbreak Situations in the Dutch-German EUREGIO

Preventing the spread of methicillin-resistant Staphylococcus aureus (MRSA) in healthcare facilities is a major infection control target. However, only a few studies have assessed the potential role of healthcare workers (HCWs) for MRSA dissemination. To investigate the MRSA prevalence and the risk factors for MRSA colonization among HCWs, nasopharyngeal swabs were taken between June 2010 and January 2011 from 726 employees from nine acute care hospitals with different care levels within the German part of a Dutch-German border region (EUREGIO). The isolated MRSA strains were investigated using spa typing. The overall MRSA prevalence among HCWs in a non-outbreak situation was 4.6% (33 of 726), and was higher in nurses (5.6%, 29 of 514) than in physicians (1.2%, 1 of 83). Possible risk factors associated with MRSA colonization were a known history of MRSA carriage and the presence of acne. Intensive contact with patients may facilitate MRSA transmission between patients and HCWs. Furthermore, an accumulation of risk factors was accompanied by an increased MRSA prevalence in HCW.
Reclaiming Knowledge: Social Theory, Curriculum and Education Policy

Introduction 1.The First and Last Interpretters 2. Globalization, Innovation and Knowledge 3.What Knowledge is of Most Worth for the Millennial Citizen? 4.Schooling and Everyday Life 5.Intimations of Boundlessness 6.The Well-tempered Learner 7.Critics and Reconstructors 8. Beyond Unkept Promises 9.Reason, Reality and Public Trust
Rupture of Renal Transplant

Background. Rupture of renal allograft is a rare and serious complication of transplantation that is usually attributed to acute rejection, acute tubular necrosis, or renal vein thrombosis. Case Presentation. LD, a 26-year-old male with established renal failure, underwent deceased donor transplantation using kidney from a 50-year-old donor with acute kidney injury (Cr 430 mmol/L). LD had a stormy posttransplant recovery and required exploration immediately for significant bleeding. On day three after transplant, he developed pain/graft swelling and another significant haemorrhage with cardiovascular compromise which did not respond to aggressive resuscitation. At reexploration, the renal allograft was found to have a longitudinal rupture and was removed. Histology showed features of type IIa Banff 97 acute vascular rejection, moderate arteriosclerosis, and acute tubular necrosis. Conclusion. Possible ways of avoiding allograft rupture include use of well-matched, good quality kidneys; reducing or managing risk factors that would predispose to delayed graft function; ensuring a technically satisfactory transplant procedure with short cold and warm ischemia times; and avoiding large donor-recipient age gradients.
Prenatal diagnosis of fetal aneuploidies using QF-PCR: the egyptian study.

BACKGROUND The most common chromosomal abnormalities identified at birth are aneuploidies of chromosome 21, 18, 13, X and Y. Prenatal diagnosis of fetal aneuploidies is routinely done by traditional cytogenetic culture; a major drawback of this technique is the long period of time required to reach a diagnosis. In this study we evaluated the QF-PCR as a rapid technique for prenatal diagnosis of common aneuploidies. METHOD THIS WORK WAS CARRIED OUT ON SIXTY AMNIOTIC FLUID SAMPLES TAKEN FROM PATIENTS WITH ONE OR MORE OF THE FOLLOWING INDICATIONS: advanced maternal age (3 case), abnormal biochemical markers (6 cases), abnormal ultrasound (12 cases) or previous history of abnormal child (39 cases). Each sample was tested by QF-PCR and traditional cytogenetic. Aneuploidy screenings were performed amplifying four STRs on chromosomes 21, 18, 13, two pseudoautosomal, one X linked, as well as the AMXY and SRY. Markers were distributed in two multiplex QFPCR assays (S1 and S2) in order to reduce the risk of sample mishandling. RESULTS All the QF-PCR results were successful, while there were two culture failures, only one of them was repeated. No discrepancy was seen between the results of both techniques. Fifty six samples showed normal patterns, three samples showed trisomy 21, successfully detected by both techniques and one sample showed normal pattern by QF-PCR but could not be compared to the cytogenetic due to culture failure, the pregnancy outcome of this case was a normal baby. CONCLUSION Our study concluded that QF-PCR is a reliable technique for prenatal diagnosis of the common chromosomal aneuploidies. It has the advantages over the cytogenetic culture of being faster with the results appearing within 24-48 hours, simpler, doesn't need a highly qualified staff, less prone to failure and more cost effective.
Magnesium incorporation in GaN grown by molecular-beam epitaxy

A pronounced dependence of Mg incorporation on surface polarity was observed in a series of Mg step-doped epitaxial GaN layers grown by rf-plasma-assisted molecular-beam epitaxy. Incorporation was studied for both (0001), or Ga-polarity and (0001) or N-polarity orientations. Up to a factor of 30 times more Mg was incorporated in Ga-polarity layers under certain conditions, as determined by secondary ion mass spectrometry. Measurements indicate surface accumulation of Mg occurs during growth, with stable accumulations of close to a monolayer of Mg on the Ga-polarity surface. The presence of atomic hydrogen during growth significantly increased incorporation of Mg without also incorporating potentially compensating hydrogen.
On rhetoric : a theory of civic discourse

Based on careful study of the Greek text and informed by the best modern scholarship, the second edition of this highly acclaimed translation offers the most faithful English version ever published of On Rhetoric. Updated in light of recent scholarship, the new edition features a revised introduction-with two new sections-and revised appendices that provide new and additional supplementary texts (relevant ancient works).
Belly-in or belly-out ? Effects of Inhalatory Behaviour and Lung Volume on Voice Function in Male Opera Singers

Both effects of inhalatory abdominal wall (AW) behaviour and lung volume (LV) on voice function during singing were investigated. Nine professional opera singers phonated throughout their vital capacity range at different pitches and loudness levels using two polar inhalatory AW conditions, belly-in and belly-out. Subglottal pressure, vertical laryngeal position and voice source parameters were analysed. No significant effect of AW behaviour was found. However, in this nonhabitual inhalatory behaviour significant effects of LV were found. High LV was associated with higher subglottal pressures and higher peak-to-peak flows than low LV. Also trends towards significant differences were found, such that high LV was associated with a lower vertical laryngeal position and a smaller closed quotient than low LV. These LV effects of singers’ non-habitual inhalatory behaviour are compared both with those previously found for the same singers’ habitual inhalatory behaviour, as well as with those found for vocally untrained subjects.
LDL receptor‐related protein: a multiligand receptor for lipoprotein and proteinase catabolism

The accumulation of excessive choles‐terol‐rich lipoproteins within vascular cells, the pro‐liferation of vascular cells, and fibrin deposition are hallmark features of atherosclerosis. Evidence accu‐mulated over the past few years supports the hypothesis that one member of the LDL receptor family, the low density lipoprotein receptor‐related protein (LRP), affects the dynamics of each of these processes. LRP is expressed in several vascular cell types, including smooth muscle cells, and in macrophages, and is also expressed in these cells in atherosclerotic lesions. This receptor is a large endocytotic receptor that mediates the catabolism of a number of molecules known to be important in vascular biology, including apolipoprotein E‐ and lipoprotein lipase‐enriched lipoproteins, thrombospondin, and plasminogen activators. The capacity of LRP to mediate lipoprotein catabolism may be a factor in the development of the lesion by contributing to the formation of foam cells. LRP has recently been shown to mediate the catabolism of thrombospondin, a molecule that has potent biological effects on cells of the vasculature. The regulation of its extracellular accumulation by LRP might modulate the dynamic processes of tissue remodeling associated with the response to vascular injury. In addition, LRP regulates the expression of plasmin activity by directly binding and mediating the cellular internalization of urokinase‐ and tissue‐type plasminogen activators. The cellular removal of these two enzymes decreases the local profibrinolytic potential, possibly leading to a thrombotic state at lesion rites. —Strickland, D. K. , Kounnas, M. Z. , Argraves, W. S. LDL receptor‐related protein: a multiligand receptor for lipoprotein and proteinase catabolism. FASEBJ. 9, 890‐898 (1995)
Work Relationships as Investments: The Unexplored Component of Continuance Commitment

Steve M. Jex, Advisor Continuance commitment, a form of organizational commitment, has typically been characterized by tangible, financial investments made in a job. This study conceptualized work relationships as investments that may explain additional variance beyond the typical work investments in two outcomes, the personal sacrifice dimension of continuance commitment and intentions to quit. Four work relationship constructs, network relationship quality, network size, relative network status, and network interaction, were measured by asking participants to name and describe individuals from their work social network in five categories: primary supervisor, coworkers, subordinates, friends, and work associates. Results indicate that network size predicts incremental variance in personal sacrifice and network relationship quality predicts incremental variance in intentions to quit. Extraversion, agreeableness, and work locus of control also predicted several work relationship constructs. Future research should attempt to establish causality, replicate these findings, explore new relationship constructs, and identify other outcomes that can be further understood by examining their association with work relationship constructs.
Diversity and divergence patterns in regulatory genes suggest differential gene flow in recently derived species of the Hawaiian silversword alliance adaptive radiation (Asteraceae)

The impact of gene flow and population size fluctuations in shaping genetic variation during adaptive radiation, at both the genome‐wide and gene‐specific levels, is very poorly understood. To examine how historical population size and gene flow patterns within and between loci have influenced lineage divergence in the Hawaiian silversword alliance, we have investigated the nucleotide sequence diversity and divergence patterns of four floral regulatory genes (ASAP1‐A, ASAP1‐B, ASAP3‐A, ASAP3‐B) and a structural gene (ASCAB9). Levels and patterns of molecular divergence across these five nuclear loci were estimated between two recently derived species (Dubautia ciliolata and Dubautia arborea) which are presumed to be sibling species. This multilocus analysis of genetic variation, haplotype divergence and historical demography indicates that population expansion and differential gene flow occurred subsequent to the divergence of these two lineages. Moreover, contrasting patterns of allele‐ sharing for regulatory loci vs. a structural locus between these two sibling species indicate alternative histories of genetic variation and partitioning among loci where alleles of the floral regulatory loci are shared primarily from D. arborea to D. ciliolata and alleles of the structural locus are shared in both directions. Taken together, these results suggest that adaptively radiating species can exhibit contrasting allele migration rates among loci such that allele movement at specific loci may supersede genetic divergence caused by drift and that lineage divergence during adaptive radiation can be associated with population expansion.
A MPEG-2/MPEG-4 Quantizer to Improve the Video Quality in IPTV Services

The main issue in Digital Terrestrial Television and in IPTV networks is the Quality of Experience received by the end users. For this reason, there are needed mechanisms to automatically measure the video quality of the images received. In this paper we analyze video quantization in order to determinate an optimal quantizer_scale factor value for its transmission. Then, it is used as an automatic measure to improve the video quality received by the end user. The paper shows the measurements taken for Video Quality, for Video Quality Metric and the bandwidth consumed for several types of video quality. Finally, we show the visual comparison between a high quantizer_scale factor and a reference video. Our work shows that an optimal quantizer_scale factor can be used to save bandwidth in an IPTV network or to improve the Video Quality for the same bandwidth consumption.
Bacterial Toxin , Pyocyanin Regulating Neutrophil Apoptosis by a Major Subversion of a Lysosomal Pathway Dockrell and

Dockrell and Moira K. B. WhyteGraham W. Taylor, David J. Buttle, Ian Sabroe, David H.Martin A. Bewley, Helen M. Marriott, Sarah R. Walmsley, Lynne R. Prince, Stephen M. Bianchi, Kathryn M. Vaughan,http://www.jimmunol.org/content/180/5/3502J Immunol€2008; 180:3502-3511; ;Referenceshttp://www.jimmunol.org/content/180/5/3502.full#ref-list-1This article cites 78 articles, 38 of which you can access for free at: Subscriptionshttp://jimmunol.org/subscriptionsInformation about subscribing to The Journal of Immunology is online at: Permissionshttp://www.aai. org/ji/copyright.htmlSubmit copyright permission requests at: Email Alertshttp://jimmunol.org/cgi/alerts/etocReceive free email-alerts when new articles cite this article. Sign up at:
An Unobserved Components Approach to Separating Land from Structure in Property Prices: A Case Study for the City of Brisbane

The study develops a spatio-temporal model of hedonic pricing that explicitly separates the land and the structure components of property prices. This is illustrated with a dataset for Brisbane, Australia, constructed by combining commercial real estate, local government databases and GIS-based spatial analyzes. The land component of prices has increased from 42% in 2000 to 66% in 2010. This has implications for a broad range of planning and policy issues, including property tax rates, town planning, and options for climate adaptations.
Beyond Hemispheric Dominance: Brain Regions Underlying the Joint Lateralization of Language and Arithmetic to the Left Hemisphere

Language and arithmetic are both lateralized to the left hemisphere in the majority of right-handed adults. Yet, does this similar lateralization reflect a single overall constraint of brain organization, such an overall “dominance” of the left hemisphere for all linguistic and symbolic operations? Is it related to the lateralization of specific cerebral subregions? Or is it merely coincidental? To shed light on this issue, we performed a “colateralization analysis” over 209 healthy subjects: We investigated whether normal variations in the degree of left hemispheric asymmetry in areas involved in sentence listening and reading are mirrored in the asymmetry of areas involved in mental arithmetic. Within the language network, a region-of-interest analysis disclosed partially dissociated patterns of lateralization, inconsistent with an overall “dominance” model. Only two of these areas presented a lateralization during sentence listening and reading which correlated strongly with the lateralization of two regions active during calculation. Specifically, the profile of asymmetry in the posterior superior temporal sulcus during sentence processing covaried with the asymmetry of calculation-induced activation in the intraparietal sulcus, and a similar colateralization linked the middle frontal gyrus with the superior posterior parietal lobule. Given recent neuroimaging results suggesting a late emergence of hemispheric asymmetries for symbolic arithmetic during childhood, we speculate that these colateralizations might constitute developmental traces of how the acquisition of linguistic symbols affects the cerebral organization of the arithmetic network.
Interactions between States and Markets in a Global Context of Change: Contribution for Building a Research Agenda on Stakeholders’ Social Responsibility

This working paper is part of ongoing research on international comparison between European and Brazilian public policies for cross-sector and multi-actor social responsibility based on a concept of stakeholders’ social responsibility as proposed by Ashley (2010). One of the propositions presented here is that the process and content of public policy-making and business strategies for CSR can be seen in a co-evolution process, which is co-shaped by social, economic, environmental, political and institutional aspects through interactions between markets, civil society and the State, either at local, regional and national level, as well as at the global level. This proposition can serve as lenses for comprehension on the variety of perspectives for public policies on CSR in an international context. The paper presents, in a first section, an analysis and discussion on a literature review concerning European public polices for corporate social responsibility. In a second section, it presents a discussion on some recent contributions for research on social responsibility at the organizational and inter-institutional levels. One contribution is the ISO 26000 revised final draft, which migrates from the concept of corporate social responsibility to organizational social responsibility. Another one is a model for an inter-institutional framework for multi-level and multi-actor governance of stakeholders’ social responsibility (Ashley, 2010), to be further developed as part of a research agenda from a perspective of critical social studies. It is here assumed that the choice of theories, methods and goals for a research agenda is also a political decision, affecting the role definition of higher education institutions as relevant contributors for policy making on development cooperation. Thus, one key aspect for future research is on the choice of scope of content – from narrow to broad concepts – and on the time-frame – short, medium or long term time-frames - adopted by researchers for the concept of social responsibility. Another key political aspect for a research agenda on social responsibility is considered on the embedded quality of political interaction between the State, markets and civil-society concerning the mutual contribution for an inter-institutional learning framework in the research agenda and design.
THE UNRELATED BUSINESS INCOME TAX, COST ALLOCATION, AND PRODUCTIVE EFFICIENCY

Organizations that otherwise are exempt from federal income taxes are taxed on their net income from business activities that are unrelated to their exempt purpose. This paper examines three settings in which an exempt organization receives income subject to tax. Whether the tax promotes or deters efficiency depends on the extent to which the accounting costs that are deducted for tax purposes correspond to the economic costs of the activity, excluding the cost of equity capital.