Miracle-dz/UniFAR-FTUs huggingface dataset:
Brand Name Audit Pricing, Industry Specialization, and Leadership Premiums post‐Big 8 and Big 6 Mergers*

This paper investigates brand name, industry specialization, and leadership audit pricing in the wake of the mergers that created the Big 6 and the Big 5 accounting firms. For samples of Australian listed public companies in each of the postmerger years 1990, 1992, 1994, and 1998, we estimate national audit fee premiums for the Big 6/5 auditors and the industry specialists and leaders. We find limited support for the ability of the Big 6/5 to obtain fee premiums over nonâ€ Big 6/5 for those industries not having specialist auditors. Nonspecialist Big 6/5 auditors are able to obtain fee premiums over nonspecialist nonâ€ Big 6/5 auditors for those industries having specialist auditors. However, this result only holds among the smaller half of our sample. We do not find strong support for the presence of industry specialist premiums in the postmerger years, especially after 1990, using various definitions of industry specialist. We find, at best, limited support for the presence of industry leadership premiums. The evidence suggests that after the Big 8/6 audit firm mergers, some caution is required in generalizing the Craswell, Francis, and Taylor 1995 finding of national market industry specialist premiums. More generally, the study raises questions about the tenuous link between the concept of specialization and national marketâ€ share statistics.
Post-Natal Skin Follicle Development in The Raieni Cashmere Goat

One hundred eighty (180) skin samples were taken from the mid-right side of 30 Raieni Cashmere goat male and female kids at 1 mo, 1.5 mo, 2 mo, 2.5 mo, 3 mo and 3.5 mo of age. Numbers of primary and secondary skin follicles were determined for each sample. Numbers of secondary follicles increased until 3 mo of age, but numbers of primary follicles did not change after birth of the kids. The skin-follicle traits were not significantly (P > 0.05) affected by sex, birth type and age of dam.
Using Music to Accelerate Language Learning: An Experimental Study

Even before the fl urry of interest in studies investigating the ‘Mozart Effect’ (Rauscher et al., 1993 & 1995), a signifi cant amount research in arts education has focused on the possibility that music, and the study of music, can positively infl uence children’s overall academic achievement. In the last decade or so, academics have analysed and augmented the body of literature on this subject, and journalists have reported these fi ndings, often less than accurately, to an eager public. The notion that engagement with music is ‘improving’, even magically so, has entered the popular consciousness, and claims such as ‘Music lessons help children climb the intelligence scale’ (Miller, 2004) abound amongst newspaper headlines. To some observers of this phenomenon, the proposition that music has practical uses outside its own curriculum is highly appealing (Cutietta, 1995). To others, the mere construction of extrinsic arguments in favour of teaching arts subjects represents an admission of defeat, and perhaps even a contributory factor in the marginalisation of these art forms themselves (Gingell, 2000). The truth, of course, is that despite the growing mass of research evidence in the fi eld, many of the questions concerning the relationship between music and general academic progress are still hotly debated. This empirical study attempts to address one of these questions: it asks whether music, employed as a teaching tool in the modern foreign languages (MFL) classroom, can help to accelerate pupils’ language learning. Specifi cally, it sets out to test the hypothesis that learning words and phrases through the medium of song will improve teenage pupils’ ability to memorise and understand key vocabulary items in French.
Liberal intergovernmentalism and the euro area crisis

ABSTRACT Liberal intergovernmentalism explains the politics to cope with the euro area crisis by the constellation of national preferences and bargaining power and by institutional choices designed to commit euro area countries credibly to the currency union. National preferences resulted from high negative interdependence in the euro area and the fiscal position of its member states: a common preference for the preservation of the euro was accompanied by divergent preferences regarding the distribution of adjustment costs. These mixed motives constituted a ‘chicken game’ situation characterized by hard intergovernmental bargaining and brinkmanship. Whereas negotiations produced a co-operative solution averting the breakdown of the euro area and strengthening the credibility of member state commitments, asymmetrical interdependence resulted in a burden-sharing and institutional design that reflected German preferences predominantly.
Internet adoption in France

The diffusion of innovation models developed in marketing are applied to the adoption of the Internet in France. The most classic of the models, the Bass model, is adjusted to the estimations of Médiamétrie. The non-uniform influence model has been utilised to introduce the network externalities of an increasing influence of previous adopters on the adoption process. Some predictions of the penetration of the Internet in France are proposed.
H2A.Z contributes to the unique 3D structure of the centromere

Mammalian centromere function depends upon a specialized chromatin organization where distinct domains of CENP-A and dimethyl K4 histone H3, forming centric chromatin, are uniquely positioned on or near the surface of the chromosome. These distinct domains are embedded in pericentric heterochromatin (characterized by H3 methylated at K9). The mechanisms that underpin this complex spatial organization are unknown. Here, we identify the essential histone variant H2A.Z as a new structural component of the centromere. Along linear chromatin fibers H2A.Z is distributed nonuniformly throughout heterochromatin, and centric chromatin where regions of nucleosomes containing H2A.Z and dimethylated K4 H3 are interspersed between subdomains of CENP-A. At metaphase, using the inactive X chromosome centromere as a model, complex folding of this fiber produces spatially positioned domains where H2A.Z/dimethylated K4 H3 chromatin juxtaposes one side of CENP-A chromatin, whereas a region of H2A/trimethyl K9 H3 borders the other side. A second region of H2A.Z is found, with trimethyl K9 H3 at the inner centromere. We therefore propose that H2A.Z plays an integral role in organizing centromere structure.
Agency Problems, Product Market Competition and Dividend Policies in Japan

This study investigates whether product market competition reduces agency problems between controlling shareholders and minority shareholders in Japan. In particular, we examine firms’ dividend policies in competitive versus concentrated industries. In a large sample of Japanese firms, we find that firms in more competitive industries pay more dividends, are more likely to increase dividends and are less likely to omit dividends. Furthermore, the impact of firm-level agency problems on dividend payouts is weaker in highly competitive industries. The results suggest that product market competition can be an effective industry-level governance mechanism that can force managers to disgorge cash to outside investors.
Maximum Sustainable Work Rate for Five Protective Clothing Ensembles with Respect to Moisture Vapor Transmission Rate and Air Permeability

Abstract The fabrics associated with protective clothing affect heat stress, which influences productivity and risks of heat-related disorders. This study compared the work limiting effects of five protective coveralls and a semiclothed condition (t-shirt and shorts). Two fabric characteristics determined from bench tests, moisture vapor transmission rate (MVTR), and air permeability were also examined as possible predictors of ensemble performance. A progressive metabolic rate protocol was used where environmentalconditions (Tdb = 32°C; Tpwb = 26°C) were held constant while treadmill speed was slowly increased. The limiting metabolic rate to just maintain thermal equilibrium was the critical point. At this point, critical speed and critical metabolic rate were noted and total evaporative resistance was calculated for each ensemble. Five acclimatized subjects wore each of the six clothing conditions in a random order. Statistically significant differences were found among the five protective garments and a semiclothed ensemble for critical treadmill speed (Scrit ), critical metabolic rate (M crit ), and total evaporative resistance (R e − t ). The semiclothed condition (S crit = 1.77 m/sec; M crit = 580 W; R e−t = 0.0099 kPa m 2 /W) and ensembles made from spunbonded, melt blown, spunbonded polypropylene (SMS) (1.72 m/sec; 560 W; 0.0135 kPa m2/W) and spunbonded polypropylene (1.67 m/sec; 550 W; 0.0126 kPa m2/W) were able to support higher work rates than fabrics made from Tyvek 1422-A (a nonwoven spunbonded olefin) (1.48 m/sec; 470 W; 0.0183 kPa m 2 /W) and a microporous film supported by spunbonded polypropylene (1.34 m/sec; 420 W; 0.0231 kPa m2/W). A tightly woven polyester ensemble (1.59 m/sec; 510 W; 0.0130 kPa m2/W) had intermediate values and was not significantly different from either group. Air permeability was a better predictor of fabric work limiting performance than MVTR. An air permeability on the order of 10,000 L/min cm 2 bar would have little effect on maximum sustainable work.
Global Perceptions of the Fit between Person and Work Environment (P-E Fit): Development and Initial Validation of a New Measure

Research investigating the role of fit between individuals and their work environments employs a growing number of measures assessing subsets of work environments. Global perceptions of fit should be useful in anchoring research studies and developing the literature. In this study, two measures of global fit perceptions are developed and initial validity data are offered. Using data from 363 upper-division college students in a simulated job search scenario, evidence of the unidimensionality, reliability, and predictive validity is provided. Suggestions are provided for use of these measures of global perceptions to advance research in Person-Environment ft.
Identification of homing receptors that mediate the recruitment of CD4 T cells to the genital tract following intravaginal infection with Chlamydia trachomatis

Murine genital infection induced with the mouse pneumonitis biovar of Chlamydia trachomatis (MoPn) elicits a short-lived protective immunity mediated primarily by Th1 CD4 cells. To understand the development of local cell-mediated immunity against C. trachomatis infection, we investigated the mechanism(s) which mediates CD4 lymphocyte migration to the genital mucosa by identifying molecules that could support this process. We found that primarily CD4 cells were recruited to the genital tract (GT) during primary and challenge MoPn infection. Peak levels were found 21 days after primary inoculation (15.4% +/- 2.7%) and 7 days (31.3% +/- 8.5%) after challenge but diminished after resolution of infection. The CD4 cells appeared to be recruited to the GT in response to infection since these cells expressed the profile of activated, or memory, cells. We also observed up-regulation of homing receptors containing LFA-1 (CD11a) and alpha4 (CD49d) on GT CD4 cells over the course of infection. Furthermore, the mucosal homing receptor chain, beta7, but not the peripheral homing receptor chain beta1 (CD29), was detected on GT CD4 cells. MoPn-infected GT tissue expressed the endothelial cell ligands vascular cell adhesion molecule 1 (VCAM-1), intracellular adhesion molecule 1 (ICAM-1), and mucosal vascular addressin cell adhesion molecule 1 (MAdCAM-1), which correspond to the homing receptors on GT CD4 cells. Interestingly, VCAM-1 and MAdCAM-1 were not expressed in the GTs of uninfected mice but were temporarily induced following infection, indicating that expression of endothelial ligands in the GT are regulated by chlamydial infection. These data suggest that recruitment of CD4 cells to the GT is mediated through LFA-1:ICAM-1 and alpha4beta7:MAdCAM-1-VCAM-1 interactions.
OUTSOURCING INTENSITY, STRATEGY, AND GROWTH IN ENTREPRENEURIAL FIRMS

This study examines the relationship between outsourcing practices, firm strategy and growth in SMEs. The sample for this study was the Entrepreneur of the Year (EOY) database co-developed by the Kauffman Center for Entrepreneurial Leadership and Ernst & Young. I found that while 83% of the firms engaged in some outsourcing practice, 71.5% of the firms outsourced three or fewer activities. Differing activities were significantly associated with growth depending on whether firm growth was measured in relative or absolute terms, suggesting that outsourcing preferences may be highly influenced by firm size. The results of this study suggest that while outsourcing is commonly practiced among high-performing SMEs, it is generally done to allow the firm to focus on its core activities rather than directly supporting their growth strategies.
The Determinants of Corporate Liquidity: Theory and Evidence

Abstract We model the firm's decision to invest in liquid assets when external financing is costly. The optimal amount of liquidity is determined by a tradeoff between the low return earned on liquid assets and the benefit of minimizing the need for costly external financing. The model predicts that the optimal investment in liquidity is increasing in the cost of external financing, the variance of future cash flows, and the return on future investment opportunities, while it is decreasing in the return differential between the firm's physical assets and liquid assets. Empirical tests on a large panel of U.S. industrial firms support the model's predictions.
Serotonin modulates glutamatergic transmission in the rat olfactory tubercle

The olfactory tubercle (OT) is found in the brains of mammals that are highly dependent on their sense of smell. Its human analogue is the poorly understood anterior perforated substance. Previous work on rat brain slices identified two types of field potential responses from the OT. The association fibre (AF) pathway was sensitive to muscarinic modulation, whereas the lateral olfactory tract (LOT) fibre pathway was not. Here, we establish that serotonin (5‐hydroxytryptamine; 5‐HT) also inhibits field potential excitatory postsynaptic potentials (EPSPs) in the AF, but not in the LOT fibre, pathway. Parallel experiments with adenosine (ADO) excluded ADO mediation of the 5‐HT effect. Exogenous 5‐HT at 30 μm caused a long‐lasting ∼40% reduction in the amplitude of AF postsynaptic responses, without affecting the time‐course of EPSP decline, indicating a fairly restricted disposition of the 5‐HT receptors responsible. The 5‐HT1‐preferring, 5‐HT5‐preferring and 5‐HT7‐preferring agonist 5‐carboxamidotryptamine caused similar inhibition at ∼100 nm. The 5‐HT1A‐preferring ligand 8‐hydroxy‐di‐n‐propylamino‐tetralin at 10 μm, and the 5‐HT uptake inhibitor citalopram at 3 μm, caused inhibition of AF‐stimulated field potential responses in the 5–10% range. Order‐of‐potency information suggested a receptor of the 5‐HT1B or 5‐HT1D subtype. The 5‐HT1D agonist L‐694,247 (1 μm) suppressed the AF response by ∼10% when used on its own. After washing out of L‐694,427, inhibition by 30 μm 5‐HT was reduced to negligible levels. Allowing for a partial agonist action of L‐694,427 and complex interactions of 5‐HT receptors within the OT, these results support the presence of active 5‐HT1D‐type receptors in the principal cell layer of the OT.
Inhibition of nascent-peptide release at translation termination

The transcript leader of the human cytomegalovirus (CMV) gpUL4 (gp48) gene contains a 22-codon upstream open reading frame (uORF2) that represses translation of the downstream cistron. Previous work demonstrated that ribosomes stall at the termination codon of uORF2 and, remarkably, that the coding information of uORF2 is required for both the translational repression and ribosomal stalling. We now provide evidence that the peptide product of uORF2 is synthesized and is retained in the ribosome in the form of a peptidyl-tRNA. Translation of the gp48 transcript leader in cell extracts produces the 2.4-kDa uORF2 peptide and a second product migrating with an apparent molecular mass of 20 kDa that represents the uORF2 peptide covalently linked to tRNA(Pro), the tRNA predicted to decode the carboxy-terminal codon of uORF2. The uORF2 peptidyl-tRNA is only detected after translation of RNAs containing uORF2 sequences that also inhibit downstream translation and cause ribosomal stalling. These data support a model in which the nascent uORF2 peptide blocks translation termination prior to hydrolysis of the peptidyl-tRNA bond. This blockade results in ribosomal stalling on the transcript leader which in turn impedes the access of ribosomes to the downstream cistron. This system illustrates that translation termination may be a critical step controlling expression of some eukaryotic genes.
Effect of surface treatment and storage on the bond strength of different ceramic systems

Aim: The aim of this study was to evaluate the micro shear bond strength of different ceramic systems - IPS Empress 2, Cergogold, In-Ceram Alumina and Cercon - and a dual luting agent. Methods: Twelve specimens of each ceramic were fabricated and divided according different surface treatments: Group 1: No additional treatment was applied to the ceramic surface; Group 2: Ceramics were etched with 9.5% hydrofluoric acid; Group 3: specimens treated with airborne particle abrasion for each ceramic system in accordance with manufacturer’s instructions (n=20). The tests were performed after 24 h or after water storage for 6 months. Data were then assessed statistically using the 3-way ANOVA and the Tukey’s test (P<0.05). Results: For Cergogold and IPS Empress 2 systems, the treatments performed with airborne particle abrasion and hydrofluoric acid showed no significant differences from each other, and both were superior to the groups without treatment. For Cercon and In-Ceram ceramics, no differences were found among the groups (P<0.05). When the surface was treated with hydrofluoric acid, the highest bond strength was found to IPS Empress 2 in the 6-month storage period (P<0.05). Conclusion: Lower bond strength values were only observed with IPS Empress 2 ceramic for the control group in the 6-month storage (P<0.05).
Sources of Regional Crime Persistence Argentina 1980-2008

Crime rates vary considerably by region and these differences are found to be persistent over time. The persistence of differences in regional crime rates over time may be explained by two factors. First, differences in the regional institutional and socio-economic conditions that determine crime equilibrium levels are persistent over time. Second, the effects of shocks affecting the crime rate are persistent over time. The aim of this paper is to disentangle these two sources of regional crime persistence in Argentinean regions over 1980-2008 and subperiods for different typologies of crime. Controlling for socio-economic and deterrence effect variables, we specify an econometric model to test the persistence of shocks to crime. Results support high persistence of the effects of shocks to crime. Resumen
Overlapping positive and negative regulatory elements determine lens-specific activity of the delta 1-crystallin enhancer

Lens-specific expression of the delta 1-crystallin gene is governed by an enhancer in the third intron, and the 30-bp-long DC5 fragment was found to be responsible for eliciting the lens-specific activity. Mutational analysis of the DC5 fragment identified two contiguous, interdependent positive elements and a negative element which overlaps the 3'-located positive element. Previously identified ubiquitous factors delta EF1 bound to the negative element and repressed the enhancer activity in nonlens cells. Mutation and cotransfection analyses indicated the existence of an activator which counteracts the action of delta EF1 in lens cells, probably through binding site competition. We also found a group of nuclear factors, collectively called delta EF2, which bound to the 5'-located positive element. delta EF2a and -b were the major species in lens cells, whereas delta EF2c and -d predominated in nonlens cells. These delta EF2 proteins probably cooperate with factors bound to the 3'-located element in activation in lens cells and repression in nonlens cells. delta EF2 proteins also bound to a promoter sequence of the gamma F-crystallin gene, suggesting that delta EF2 proteins are involved in lens-specific regulation of various crystallin classes.
Cognitive Vulnerabilities and Depression Versus Other Psychopathology Symptoms and Diagnoses in Early Adolescence

We examined the concurrent associations between multiple cognitive vulnerabilities to depression featured in hopelessness theory, Beck's theory, and response styles theory and depressive symptoms and diagnoses in a sample of early adolescents. We also examined the specificity of these cognitive vulnerabilities to depression versus anxiety and externalizing psychopathology, controlling for co-occurring symptoms and diagnoses. Male and female, Caucasian and African American, 12- to 13-year-old adolescents were assessed in a cross-sectional design. Cognitive vulnerabilities of hopelessness, inferential style, rumination, and self-referent information processing were assessed with self-reports and behavioral tasks. Symptoms and diagnoses of depressive, anxiety, and externalizing disorders were assessed with self-report questionnaires and diagnostic interviews. Hopelessness exhibited the greatest specificity to depressive symptoms and diagnoses, whereas negative inferential styles, rumination, and negative self-referent information processing were associated with both depressive and anxiety symptoms and diagnoses and, in some cases, with externalizing disorders. Consistent with cognitive theories of depression, hopelessness, negative inferential styles, rumination, and negative self-referent information processing were associated with depressive symptoms and diagnoses. However, with the exception of hopelessness, most of the remaining cognitive vulnerabilities were not specific to depression. With further maturation of our sample, these cognitive vulnerabilities may become more specific to depression as cognitive styles further develop and consolidate, the rates of depression increase, and individuals’ presentations of psychopathology become more differentiated.