Miracle-dz/UniFAR-FTUs huggingface dataset:
The core competency framework: a new element in the continuing call for accounting education change in the United States

Professional accounting organizations and academicians in the United States have developed numerous frameworks and reports to address changes in the profession and to provide guidance for accounting educators in the implementation of curriculum change. In 1998, the American Institute of Certified Public Accountants (AICPA) released the Core Competency Framework for Entry into the Accounting Profession as an educational component of its CPA Vision Project. The online resource provides direct assistance to educators around the world in the implementation and assessment of the framework's recommendations. The purpose of this paper and the accompanying matrix, Comparison of US Accounting Education Frameworks with the Core Competencies, is to survey the history of contemporary American accounting education frameworks and compare earlier works with the most recent effort by the profession to recommend and institute accounting education change in the United States.
Endosomal signaling of the receptor for calcitonin gene-related peptide mediates pain transmission

Significance G protein-coupled receptors (GPCRs) have long been considered to function primarily at the plasma membrane. Consequently, most drugs are designed to target GPCRs at the cell surface. Ligand-bound GPCRs undergo clathrin- and dynamin-dependent endocytosis. It is uncertain whether GPCRs in endosomes control complex pathophysiological processes in vivo and are a viable therapeutic target. We report that the CGRP receptor signals from endosomes to regulate activity of pain-transmitting neurons in the spinal cord. Lipid-conjugated CGRP receptor antagonists accumulate in endosomes, selectively inhibit endosomal signals, and block sustained excitation of spinal neurons and persistent nociception. The results suggest that GPCRs in endosomes, in addition to those at the cell surface, control ongoing pathophysiological processes in vivo and identify GPCRs in endosomes as a new target for therapy. G protein-coupled receptors (GPCRs) are considered to function primarily at the plasma membrane, where they interact with extracellular ligands and couple to G proteins that transmit intracellular signals. Consequently, therapeutic drugs are designed to target GPCRs at the plasma membrane. Activated GPCRs undergo clathrin-dependent endocytosis. Whether GPCRs in endosomes control pathophysiological processes in vivo and are therapeutic targets remains uncertain. We investigated the contribution of endosomal signaling of the calcitonin receptor-like receptor (CLR) to pain transmission. Calcitonin gene-related peptide (CGRP) stimulated CLR endocytosis and activated protein kinase C (PKC) in the cytosol and extracellular signal regulated kinase (ERK) in the cytosol and nucleus. Inhibitors of clathrin and dynamin prevented CLR endocytosis and activation of cytosolic PKC and nuclear ERK, which derive from endosomal CLR. A cholestanol-conjugated antagonist, CGRP8–37, accumulated in CLR-containing endosomes and selectively inhibited CLR signaling in endosomes. CGRP caused sustained excitation of neurons in slices of rat spinal cord. Inhibitors of dynamin, ERK, and PKC suppressed persistent neuronal excitation. CGRP8–37–cholestanol, but not unconjugated CGRP8–37, prevented sustained neuronal excitation. When injected intrathecally to mice, CGRP8–37–cholestanol inhibited nociceptive responses to intraplantar injection of capsaicin, formalin, or complete Freund’s adjuvant more effectively than unconjugated CGRP8–37. Our results show that CLR signals from endosomes to control pain transmission and identify CLR in endosomes as a therapeutic target for pain. Thus, GPCRs function not only at the plasma membrane but also in endosomes to control complex processes in vivo. Endosomal GPCRs are a drug target that deserve further attention.
Development of Parents’ of Children with Hymenoptera Venom Allergy Quality of Life Scale (PoCHVAQoLS)

Introduction Venom allergy in children, as a potentially life-threatening disease, may have a considerable impact on the quality of life of the parents of the affected patients. Aim To present development of the quality of life scale for such parents. Material and methods The study sample included 70 parents of children with a history of insect sting reaction, referred for consultations to the allergy centre of the University Children's Hospital of Krakow, Krakow, Poland, in 2000–2010. An initial pool of 56 items divided into 6 domains was prepared. The items with intercorrelations higher than 0.7 were removed from each domain and principal component analysis was conducted for each domain separately to provide a one-dimensional subscale for each domain. Reliability of the subscales was assessed using the Cronbach α coefficient in terms of the Classical Test Theory and with the rho coefficient in terms of the Item Response Theory. The multidimensionality of the scale was tested using multitrait scaling. Results Two to four items from each domain were selected to constitute five subscales. Both the rho and α coefficients for all the subscales were 0.75 or higher. The multitrait method showed that almost all the items indicated stronger correlations with their own subscale than with other subscales. Correlations between subscales were lower than 0.5. Conclusions The presented scale consists of high validity and reliability subscales measuring the quality of life of parents of Hymenoptera venom allergic children. As their quality of life is strongly related to the health of their children, such information may be helpful in everyday clinical practice.
Influence of Uridine Diphosphate Glucuronosyltransferase 2B7 −161C>T Polymorphism on the Concentration of Valproic Acid in Pediatric Epilepsy Patients

Background: Valproic acid (VPA) is widely used to treat various types of epilepsy. Interindividual variability in VPA pharmacokinetics may arise from genetic polymorphisms of VPA-metabolizing enzymes. This study aimed to examine the relationships between plasma VPA concentrations and the −161C>T single nucleotide polymorphism in uridine diphosphate glucuronosyltransferase (UGT) 2B7 genes in pediatric epilepsy patients. Methods: This study included 78 pediatric epilepsy patients carrying the cytochrome P450 (CYP) 2C9*1/*1 genotype and who were not treated with the enzyme inducers (phenytoin, phenobarbital, and carbamazepine), lamotrigine, and/or topiramate. CYP2C9*3 and UGT2B7 −161C>T polymorphisms were identified using methods based on polymerase chain reaction–restriction fragment length polymorphism. Blood samples were drawn from each patient under steady-state conditions, and plasma VPA concentrations were measured. Results: Significant differences in adjusted plasma VPA concentrations were observed between carriers of CC, CT, and TT genotypes in the UGT2B7 −161C>T polymorphism (P = 0.039). Patients with the CC genotype had lower adjusted plasma VPA concentrations than those with CT or TT genotype (P = 0.028). Conclusions: These data suggest that the UGT2B7 −161C>T polymorphism in pediatric epilepsy patients carrying the CYP2C9*1/*1 genotype affects VPA concentration.
Self-Regulated Strategy Instruction in Developmental Writing

This design research project developed and evaluated curriculum for developmental writing classes in community colleges. The core of the curriculum was self-regulated strategy instruction, which has been shown to be effective with adolescents who are struggling as writers. In the curriculum, students learned strategies for planning, drafting, and revising compositions with an emphasis on using knowledge of text organization to guide planning and self-evaluation. In addition to specific writing strategies, students learned strategies for self-regulation. The study is part of a project that developed two levels of developmental writing courses, but only the lower level course is addressed in this article. This article reports findings from the first two cycles of implementation and revision. Over two semesters, the curriculum was implemented in eight classes taught by three instructors and revised after an analysis of quantitative and qualitative data. Substantial gains in writing achievement and motivation were found, especially in the second cycle. In addition to successes, the article discusses design challenges for the curriculum and professional development.
A Meta-Analysis of Antecedents and Consequences of Leader-Member Exchange

Although leader-member exchange (LMX) was identified in the literature nearly 40 years ago, a comprehensive empirical examination of its antecedents and consequences has not been conducted. The authors’ examination included 247 studies, containing 290 samples, and 21 antecedents and 16 consequences of LMX quality. Results indicated that while leader behaviors and perceptions, follower characteristics, interpersonal relationship characteristics, and contextual variables represent significant groups of LMX antecedents, leader variables explained the most variance in LMX quality. Moderator analyses revealed that the particular LMX scale, country of participants, and work setting studied did not produce meaningful influences on the relationships in the meta-analysis. However, power distance and individualism did moderate some of these relationships. To provide continuity with the LMX meta-analyses and conceptual reviews that have focused on LMX consequences, the authors tested a number of mediation models. The results demonstrated that LMX frequently plays a mediating role in the relationships where mediation could be tested.
Evaluation of association between common genetic variants on chromosome 9p21 and coronary artery disease in Turkish population

Objective: Coronary artery disease (CAD), which develops from complex interactions between genetic and enviromental factors, is a leading cause of death worldwide. Based on genome-wide association studies (GWAS), the chromosomal region 9p21 has been identified as the most relevant locus presenting a strong association with CAD in different populations. The aim of the present study was to investigate the association of two SNPs on chromosome 9p21 on susceptibility to CAD and the effect of these SNPs along with cardiovascular risk factors on the severity of CAD in the Turkish population. Methods: This study had an observational case-control design. We genotyped 460 subjects, aged 30-65 years, to investigate the association of 2 SNPs (rs1333049, rs2383207) on chromosome 9p21 and CAD risk in Turkish population. Real-time polymerase chain reaction (RT-PCR) was used to analyze the 2 SNPs in CAD patients and healthy controls. The genotype and allelic variations of these SNPs with the severity of CAD was also assessed using semi-quantitative methods such as the Gensini score. Student’s t test and multiple regression analysis were used for statistical analysis. Results: The SNPs rs1333049 and rs2383207 were found to be associated with CAD with an adjusted OR of 1.81 (95% Cl 1.05-3.12) and 2.12 (95% CI 1.19-4.10) respectively. After adjustment of CAD risk factors such as smoking, family history of CAD and diabetes, the homozygous AA genotype for rs2383207 increased the CAD risk with an OR 3.69. Also a very strong association was found between rs1333049 and rs2383207 and Gensini scores representing the severity of CAD (p<0.001). Conclusion: The rs2383207 and rs1333049 SNPs on 9p21 chromosome were significantly associated with the risk and severity of CAD in the Turkish population.
Role of the Outer Membrane Protein OprD2 in Carbapenem-Resistance Mechanisms of Pseudomonas aeruginosa

We investigated the relationship between the outer membrane protein OprD2 and carbapenem-resistance in 141 clinical isolates of Pseudomonas aeruginosa collected between January and December 2013 from the First Affiliated Hospital of Anhui Medical University in China. Agar dilution methods were employed to determine the minimum inhibitory concentration of meropenem (MEM) and imipenem (IMP) for P. aeruginosa. The gene encoding OprD2 was amplified from141 P. aeruginosa isolates and analyzed by PCR and DNA sequencing. Differences between the effects of IMPR and IMPS groups on the resistance of the P. aeruginosa were observed by SDS-poly acrylamide gel electrophoresis (SDS-PAGE). Three resistance types were classified in the 141 carbapenem-resistant P. aeruginosa (CRPA) isolates tested, namely IMPRMEMR (66.7%), IMPRMEMS (32.6%), and IMPRMEMS (0.7%). DNA sequencing revealed significant diverse gene mutations in the OprD2-encoding gene in these strains. Thirty-four strains had large fragment deletions in the OprD2gene, in 6 strains the gene contained fragment inserts, and in 96 resistant strains, the gene featured small fragment deletions or multi-site mutations. Only 4 metallo-β-lactamase strains and 1 imipenem-sensitive (meropenem-resistant) strain showed a normal OprD2 gene. Using SDS-PAGE to detect the outer membrane protein in 16 CRPA isolates, it was found that 10 IMPRMEMR strains and 5 IMPRMEMS strains had lost the OprD2 protein, while the IMPSMEMR strain contained a normal 46-kDa protein. In conclusion, mutation or loss of the OprD2-encoding gene caused the loss of OprD2, which further led to carbapenem-resistance of P. aeruginosa. Our findings provide insights into the mechanism of carbapenem resistance in P. aeruginosa.
Myeloid and lymphoid dendritic cells in the peritoneal fluid of women with ovarian cancer.

PURPOSE The aim of the study was to estimate the myeloid and lymphoid subpopulation of dendritic cells (DCs) in the peritoneal fluid (PF) of women with ovarian tumors. MATERIAL AND METHODS We studied 34 patients with serous cystadenocarcinoma and 29 women with serous cystadenoma. Dendritic cells were isolated from peritoneal fluid, stained with monoclonal antibodies anti-BDCA-1 and anti-BDCA-2 and estimated using flow cytometry. RESULTS Peritoneal fluid myeloid DCs constituted 0.59% of mononuclear cells in patients with ovarian cancer and 7.2% in women with serous cystadenoma. Lymphoid DCs constituted 0.39% of PF mononuclears in women with ovarian cancer and 0.07% in patients with serous cystadenoma. The percentage of lymphoid DCs was higher in patients with ovarian cancer than in women with serous cystadenoma. The BDCA-1/BDCA-2 DCs ratio in peritoneal fluid of patients with serous cystadenoma was significantly higher in comparison to ovarian cancer. CONCLUSIONS Decreased BDCA-1/BDCA-2 DCs ratio in patients with ovarian cancer may favour Th2 lymphocyte differentiation and/or induction of immunological tolerance.
Prevalence of hibernating myocardium in patients with severely impaired ischaemic left ventricles

Editor,—We read with interest the article by Al-Mohammad and colleagues on the prevalence of hibernating myocardium in patients with ischaemic left ventricular dysfunction.1Although we agree with the authors that positron emission tomography (PET) can provide very accurate information for the identification of hibernating myocardium, general statements regarding PET as being the “gold standard” for the diagnosis of viability might be misleading in view of recently published data.2 In a particular subset of patients (those with severe postischaemic left ventricular dysfunction) PET is more accurate than other imaging techniques and, because of its technical characteristics, it is able to provide superior information on tissue viability. However, this requires the adoption of steady-state and standardised study conditions such as those achieved during hyperinsulinaemic euglycaemic clamp for an accurate quantification of the uptake of 18F fluorodeoxyglucose (FDG) by the myocardium. In addition this method does not require the simultaneous measurement of myocardial blood flow for the assessment of viability. Using this method we have shown that in patients with severe …
The construction of academic time: sub/contracting academic labour in research

This article offers a poststructuralist analysis of the academic division of labour in the UK higher education sector. It takes the standpoint of a contract researcher and explores some new contradictions of an intensified academic division of labour. It raises some political, social and methodological questions of these divisions through exploring their class and gender dimension. As Paul Rabinow (1986) has argued despite talk of reflexivity, most academics remain deathly silent about the conditions of their own production. He argues that reflection upon our own social, political, economic and cultural location within the academy is one of the greatest taboos ? far greater strictures operate against addressing the significance of ‘corridor talk’ than operate against the denunciation of objectivism. Until we can bring to the surface and publicly discuss the conditions under which people are hired, given tenure, published, awarded grants and feted, ‘real’ reflexivity will remain a dream' (Gill 1998: 38)
Is Sentiment Risk Priced by Stock Market?

This study tests if the financial markets price the investor’s sentiment risk. We construct portfolios based upon the stock returns’ exposure to sentiment. Our results show that the portfolio returns are positively correlated with the exposure of stocks to sentiment. The strategy that consists of buying stocks with the highest exposure to sentiment and selling stocks with the lowest exposure to sentiment generates a significant raw profit. Exploring the sources of profit, we find that neither the traditional risk factors nor the momentum factor can account for the profit. However, we find that the addition of the sentiment risk premium contributes to explain the profit.
Substrate-directed Function of Calmodulin in Autophosphorylation of Ca2+/Calmodulin-dependent Protein Kinase II*

Autophosphorylation of Thr286in Ca2+/calmodulin-dependent protein kinase II occurs within each holoenzyme by an intersubunit reaction and is essential for kinase function in vivo. In addition to a kinase-directed function of calmodulin to activate the kinase, a second calmodulin is required for the autophosphorylation of each Thr286 (Hanson, P. I., Meyer, T., Stryer, L., and Schulman, H. (1994) Neuron 12, 943–956). We have engineered heteromeric holoenzymes comprising distinct “kinase” and “substrate” subunits to test for kinase- and substrate-directed functions of calmodulin. The obligate kinase subunits have aspartate residues substituted for threonine at positions 286, 305, and 306 (the autophosphorylation and calmodulin-binding sites), making it constitutively active but unable to bind calmodulin. Obligate substrate subunits are catalytically inactive (K42M mutation) but are able to bind calmodulin. Phosphorylation of substrate subunits occurs specifically at Thr286 and is completely dependent upon the presence of calmodulin. Blocking the ability of the substrate subunit to bind calmodulin, either with inhibitor KN-93 or by mutagenesis of the calmodulin-binding domain of the substrate subunit, prevents its phosphorylation, consistent with a substrate-directed function of calmodulin that requires its direct binding to the subunit being phosphorylated.
Polysaccharide A from the Capsule of Bacteroides fragilis Induces Clonal CD4+ T Cell Expansion*

Background: Zwitterionic polysaccharides activate CD4+ T cells via MHCII presentation. Results: Zwitterionic polysaccharides induce clonal expansion of a subset of anti-inflammatory CD4+ T cells preferentially carrying zwitterionic CDR3 loops. Conclusion: MHCII-presented polysaccharides are specifically recognized by CD4+ T cells with regulatory T cell activity. Significance: Zwitterionic polysaccharides are the first non-peptide MHCII-dependent antigens identified that induce clonal T cell expansion. For 3 decades, the view of MHCII-dependent antigen presentation has been completely dominated by peptide antigens despite our 2004 discovery in which MHCII was shown to present processed fragments of zwitterionic capsular polysaccharides to T cells. Published findings further demonstrate that polysaccharide A (PSA) from the capsule of Bacteroides fragilis is a potent activator of CD4+ T cells and that these T cells have important biological functions, especially in the maintenance of immunological homeostasis. However, little is known about the nature of T cell recognition of the polysaccharide-MHCII complex or the phenotype of the resulting activated cells. Here, we use next-generation sequencing of the αβT cell receptor of CD4+ T cells from mice stimulated with PSA in comparison with protein antigen simulation and non-immunized controls and found that PSA immunization induced clonal expansion of a small subset of suppressive CD4+CD45RBlow effector/memory T cells. Moreover, the sequences of the complementarity-determining region 3 (CDR3) loop from top clones indicate a lack of specific variable β and joining region use and average CDR3 loop length. There was also a preference for a zwitterionic motif within the CDR3 loop sequences, aligning well with the known requirement for a similar motif within PSA to enable T cell activation. These data support a model in which PSA, and possibly other T cell-dependent polysaccharide antigens, elicits a clonal and therefore specific CD4+ T cell response often characterized by pairing dual-charged CDR3 loop sequences with dual-charged PSA.
Organizational Path Dependence: A Process View

The structuring and behaviour of organizations is increasingly explained with the help of process theories, taking into account that history and sequencing matter. Among them, the notion of path dependence has gained prominence, in particular when an explanation for the rigidification of organizational routines and strategies is at stake. The distinguishing feature of this concept is its emphasis on self-reinforcing mechanisms when explaining the dynamics of narrowing down the scope of alternative actions in and among organizations. After having presented and discussed the theory of organizational path dependence, the paper highlights commonalities and contrasts between related concepts. Thereafter, the papers of this Special Themed Section will be introduced.
Multivoxel Pattern Selectivity for Perceptually Relevant Binocular Disparities in the Human Brain

Processing of binocular disparity is thought to be widespread throughout cortex, highlighting its importance for perception and action. Yet the computations and functional roles underlying this activity across areas remain largely unknown. Here, we trace the neural representations mediating depth perception across human brain areas using multivariate analysis methods and high-resolution imaging. Presenting disparity-defined planes, we determine functional magnetic resonance imaging (fMRI) selectivity to near versus far depth positions. First, we test the perceptual relevance of this selectivity, comparing the pattern-based decoding of fMRI responses evoked by random dot stereograms that support depth perception (correlated RDS) with the decoding of stimuli containing disparities to which the perceptual system is blind (anticorrelated RDS). Preferential disparity selectivity for correlated stimuli in dorsal (visual and parietal) areas and higher ventral area LO (lateral occipital area) suggests encoding of perceptually relevant information, in contrast to early (V1, V2) and intermediate ventral (V3v, V4) visual cortical areas that show similar selectivity for both correlated and anticorrelated stimuli. Second, manipulating disparity parametrically, we show that dorsal areas encode the metric disparity structure of the viewed stimuli (i.e., disparity magnitude), whereas ventral area LO appears to represent depth position in a categorical manner (i.e., disparity sign). Our findings suggest that activity in both visual streams is commensurate with the use of disparity for depth perception but the neural computations may differ. Intriguingly, perceptually relevant responses in the dorsal stream are tuned to disparity content and emerge at a comparatively earlier stage than categorical representations for depth position in the ventral stream.