Miracle-dz/UniFAR-FTUs huggingface dataset:
ANALISIS HUBUNGAN ANTARA ATRIBUT KUALITAS AUDIT DENGAN BIAYA EKUITAS MODAL (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2011)

Audit This study aimed to analyze the relationship between audit quality attributes to the cost of equity capital . This study uses four variables : the cost of equity capital is proxired using the debt to equity rasio , the size ofthe public accounting firm, auditor industry specialization and audit tenure. This study used a sample of companies listed on the Indonesia Stock Exchange (IDX) 2009-2011. A total of 37companies in Indonesia that meet the criteria that have complete data for this study, which is expressed asa sample.This study uses quantitative methods and analysis methods usingpartial test using SPSS21. Test results of this study indicate that the size of the firm and audi ttenure is not significantly negatively related to the cost of equity capital . Auditor industry specialization and are not positively related significantly to the cost of equity capital. While testing conducted together all the variables on the cost of equity capitalis negatively related and does not significantly affect the cost of equity capital.
Partisan Governments, the International Economy, and Macroeconomic Policies in Advanced Nations, 1960-93

This article examines the impact of parties, domestic institutions, and the international economy on the conduct of monetary and fiscal policies using time-series cross-section data from nineteen oecd countries for the years between 1960 and the mid-1990s. The results are as follows. Partisan governments have affected, alone and in interaction with the organization of labor markets, the pattern of macroeconomic management. Still, their impact has varied over time, partly as a function of economic conditions but fundamentally as a function of the degree of financial liberalization and the exchange-rate system in place. After following broadly similar macroeconomic policies in the 1960s, oecd governments pursued divergent monetary and fiscal policies in response to the economic slowdown of the 1970s. Even when they initially adopted countercyclical measures, conservative governments quickly favored tight monetary policies and strove to achieve fiscal discipline. By contrast, taking advantage of generalized capital controls and floating exchange rates, socialist cabinets embraced demand management policies in a systematic fashion--mostly through budget deficits in corporatist countries and through both loose monetary and loose fiscal measures in noncorporatist settings. As financial liberalization progressed in the early 1980s, partisan- and institution-led differences in macroeconomic policies waned across countries.
The role of attachment in recovery after a school-shooting trauma

Background Survivors of life-endangering trauma use varying resources that help them to recover. Attachment system activates in the times of distress, and is expected to associate with stress responses, arousal regulation, and mental health. Objective We examined the associations of attachment style with posttraumatic stress disorders (PTSD) symptoms and dissociative symptoms, and posttraumatic growth (PTG) among students exposed to a school shooting in Finland in a three-wave follow-up setting. Method Participants were students (M age=24.9 years; 95% female) who were followed 4 (T1, N=236), 16 (T2, N=180), and 28 months (T3, N=137) after the shooting. The assessments included the Attachment Style Questionnaire, the Impact of Event Scale, part of the Adolescent Dissociative Experiences Scale and the Posttraumatic Growth Inventory. Results Securely attached survivors had lower levels of posttraumatic stress and dissociative symptoms than preoccupied at T1 and T2 as hypothesized. At T3 survivors with avoidant attachment style had higher levels of intrusive and hyperarousal symptoms than those with secure style. Concerning PTG, survivors with avoidant attachment style scored lower in PTG at T3 than survivors with both secure and preoccupied style. Conclusion Secure attachment style was beneficial in trauma recovery. A challenge to the health care systems is to acknowledge that survivors with preoccupied and avoidant attachment styles react uniquely to trauma, and thus need help in different doses, modalities, and timings.
Involvement of Nuclear Factor κB (NF-κB) Signaling Pathway in Regulation of Cardiac G Protein-coupled Receptor Kinase 5 (GRK5) Expression*

Background: GRK5 up-regulation and NF-κB activation have been shown to be associated with heart disease. Results: NF-κB activation in cardiomyocytes promotes stress-induced GRK5 up-regulation. Conclusion: NF-κB activation by hypertrophic stimuli/ROS leads to increased binding of NF-κB (p50/p65) to the GRK5 promoter, thereby enhancing myocardial GRK5 expression. Significance: NF-κB regulation of GRK5 in myocytes may translate to the significant expression changes seen in heart disease. G protein-coupled receptor kinase 5 (GRK5) plays a key role in cardiac signaling regulation, and its expression is increased in heart failure. Recently, increased expression of GRK5 in the myocardium of mice has been shown to be detrimental in the setting of pressure-overload hypertrophy. The ubiquitous nuclear transcription factor κB (NF-κB) is involved in the regulation of numerous genes in various tissues, and activation of NF-κB has been shown to be associated with heart disease. Here, we investigated the role of NF-κB signaling in the regulation of the GRK5 gene and expression of this kinase in cardiomyocytes. First, in analyzing the 5′-flanking DNA of GRK5, the presence of a potential NF-κB binding site was observed in the promoter region. Phorbol myristate acetate, a known stimulator of NF-κB, increased the levels of GRK5 in myocytes whereas treatment of cells with N-acetyl cysteine, a known inhibitor of NF-κB, or with SC 514, an inhibitor of IκB kinase 2 decreased GRK5. Utilizing EMSA or ChIP assays, we found that both p50 and p65 NF-κB could interact with the promoter of GRK5 following myocytes NF-κB activation. Importantly, short interfering RNA (siRNA)-mediated loss of p65 in myocytes decreased the stimulated increased levels of GRK5 mRNA and protein. Finally, adenovirus-mediated overexpression of a dominant-negative IκBα in myocytes inhibited the levels of GRK5. Taken together, our study demonstrates that NF-κB plays a critical role in the regulation of GRK5 transcription in myocytes and that this may translate to the significant expression changes seen in heart disease.
Can Market and Voting Institutions Generate Optimal Intergenerational Risk Sharing?

Are market and voting institutions capable of producing optimal intergenerational risk-sharing? To study this question, we consider a simple endowment economy with uncertainty and overlapping generations. Endowments are stochastic; thus it is possible to increase the welfare of every generation using intergenerational transfers that might depend on the state of the world. We characterize the transfers that are necessary to restore efficiency and compare them to the transfers that take place in markets and voting institutions. Unlike most of that literature, we study both ex-ante and interim risk-sharing. Our main conclusion is that both types of institutions have serious problems. Markets cannot generate ex-ante risk-sharing because agents can trade only after they are born. Furthermore, markets generate interim efficient insurance in some but not all economies because they cannot generate forward (old to young) intergenerational transfers. This market failure, in theory, could be corrected by government intervention. However, as long as government policy is determined by voting, intergenerational transfers might by driven more by redistributive politics than by risk sharing considerations. Successful government intervention can arise, even though agents can only vote after they are born, but only if the young determine policy in every election.
Ankle Brachial Index Independently Predicts Early Kidney Disease

Introduction. Chronic kidney disease (CKD) and atherosclerotic cardiovascular disease (CVD) are often both present in selected populations. The independent association of early renal disease and atherosclerosis has not been studied in the general population. We hypothesized that the presence of low ankle brachial index (ABI), a surrogate measure of atherosclerotic cardiovascular disease, is associated with a low estimated glomerular filtration rate (GFR). Methods. The study population consisted of 14,917 middle‐aged black and white men and women from the Atherosclerosis Risk in Communities (ARIC) Study. An ABI < 0.90 was defined as the exposure, and an estimated GFR < 90 mL/min/1.73 m2 was defined as the outcome. Logistic regression analysis was performed cross‐sectionally using an ABI of 1.00–1.19 as the reference, and was adjusted for the usual cardiovascular risk factors. Results. The presence of an ABI < 0.90 was associated with an increased odds of having an estimated GFR < 90 (OR: 1.80; 95% C.I.: 1.40–2.32) compared to the reference group. After adjustment, an ABI < 0.90 remained significant, and increased the odds of having an estimated GFR < 90 (OR: 1.54; 95% C.I.: 1.17–2.04) compared to the reference group. The odds ratio for GFR < 90 was higher among African Americans than Whites, 1.88 versus 1.36 respectively. Discussion. This study gives support to the independent association of early CKD and atherosclerotic CVD. The relationship appears to be stronger among African Americans than among Whites. It will be necessary to investigate this observation more fully with prospective studies given the rising incidence of CKD.
Technology Acquisition and Performance in International Acquisitions: The Role of Compatibility Between Acquiring and Acquired Firms

This article examines the determinants of technology acquisition and performance in a sample of South Korean international acquisitions (IAs). Derived from the concept of absorptive capacity, determinants are identified as compatibility between acquiring and acquired firms, specifically organizational cultural compatibility, goal similarity, and business relatedness. The findings support the study's hypothesis that goal similarity and business relatedness positively influence technology acquisition. However, contrary to expectations, there is no support for the view that organizational cultural compatibility is positively related to technology acquisition. We also do not find support for anticipated positive relationships between organizational cultural compatibility, goal similarity, business relatedness, and IA performance. As anticipated, we do find support for the positive influence of technology acquisition on IA performance. The article suggests practical implications for managers and potential future research avenues.
Treatment of bipolar disorder: New perspectives

Treatment of bipolar disorder (BD) has traditionally focused on alleviation of acute symptoms and prevention of future recurrences. Current treatment guide-lines advocate more or less similar treatment algorithms for all patients. Such approach largely ignores the clinical, genetic, and pathophysiological heterogeneity of BD, which makes certain patients more (or less) likely to respond to specific treatments. Variables such as family history, comorbidity, course of illness, quality and duration of previous remissions, physical and medical comorbidity, and side-effects may help in selecting the most effective treatment for an individual patient, yet their value is not recognized by current algorithms. As well, polymorphisms of specific genes may prove useful in predicting treatment outcome and/or understanding the pharmacological mechanisms of mood stabilization. Novel molecular targets have recently emerged from studies of mechanisms of action of available mood stabilizers. They include inhibitors of protein kinase C, inhibitors of glycogen synthase kinase, or medications modulating glutamatergic neurotransmission. As well, treatment targets are moving beyond acute symptoms and prevention of mood episodes. Cognitive deficits, persistence of residual symptoms, and increased mortality of BD are recognized as important for outcome of BD, yet are not always adequately addressed by traditional treatments.
China's Foreign Aid at a Transitional Stage

By estimating China's foreign aid as a proxy for China's bilateral Official Development Assistance and by analyzing its implementation structure and policy, this paper sheds some light on China's foreign aid activities, which have been at a transitional stage. Based on our estimates, the level of foreign aid in terms of net disbursement has increased sharply since 2004, reaching around US$7.1 billion in 2013. Some measures to strengthen the implementation structure to deal with this expansion have been introduced by the central government; however, this transition process needs more time. To facilitate this process, China is attempting to absorb knowhow on development assistance from multilateral institutions and Organisation for Economic Cooperation and Development's Development Assistance Committee countries that are eager to share their knowledge, with the expectation that China will eventually play a major role in international development.
Key determinants of the successful adoption of new product development methods

Purpose – In recent years, scholars have devoted increasing attention to the use of methods in new product development. Although their positive impact on product success has been confirmed by a series of studies, little research has so far been conducted into the determinants of the successful method application. The purpose of this paper is to analyze two key determinants for the successful use of methods.Design/methodology/approach – The paper adopts a structural equation modeling approach and analyzes the subject based on a large empirical sample of 410 product development projects.Findings – The way the new product development process is formalized and the extent of top management support have a significant influence on the successful application of methods. Both factors lead to the use of more methods overall and drive the more thorough and intensive deployment of the specific methods used.Practical implications – The paper shows how firms that are seeking a more methodical approach to new product de.
Pay to Switch or Pay to Stay : Preference-Based Price Discrimination in Markets with Switching Costs

In many markets, rms can price discriminate between their own customers and their rivals’ customers, charging one price to consumers who prefer their own product and another price to consumers who prefer a rival’s product. We nd that when demand is symmetric, charging a lower price to a rival’s customers is always optimal. When demand is asymmetric, however, it may be more protable to charge a lower price to one’s own customers. Surprisingly, price discrimination can lead to lower prices to all consumers, not only to the group that is more elastic, but also to the less elastic group.
Epigenome-Wide Association Study Identifies Cardiac Gene Patterning and a Novel Class of Biomarkers for Heart Failure

Background: Biochemical DNA modification resembles a crucial regulatory layer among genetic information, environmental factors, and the transcriptome. To identify epigenetic susceptibility regions and novel biomarkers linked to myocardial dysfunction and heart failure, we performed the first multi-omics study in myocardial tissue and blood of patients with dilated cardiomyopathy and controls. Methods: Infinium human methylation 450 was used for high-density epigenome-wide mapping of DNA methylation in left-ventricular biopsies and whole peripheral blood of living probands. RNA deep sequencing was performed on the same samples in parallel. Whole-genome sequencing of all patients allowed exclusion of promiscuous genotype-induced methylation calls. Results: In the screening stage, we detected 59 epigenetic loci that are significantly associated with dilated cardiomyopathy (false discovery corrected P⩽0.05), with 3 of them reaching epigenome-wide significance at P⩽5×10−8. Twenty-seven (46%) of these loci could be replicated in independent cohorts, underlining the role of epigenetic regulation of key cardiac transcription regulators. Using a staged multi-omics study design, we link a subset of 517 epigenetic loci with dilated cardiomyopathy and cardiac gene expression. Furthermore, we identified distinct epigenetic methylation patterns that are conserved across tissues, rendering these CpGs novel epigenetic biomarkers for heart failure. Conclusions: The present study provides to our knowledge the first epigenome-wide association study in living patients with heart failure using a multi-omics approach.
Contested multi‐level governance: Merseyside and the European structural funds

Abstract This paper critically explores the problems and tensions that occur within a multi‐level governance structure. It examines the (conflictual) relationships between the European Commission (EC), the UK Government, and regional and local actors. The case study is Merseyside's European Union Objective I Programme, with particular reference to the Pathways to Integration initiative in the Borough of Knowsley. It traces the design of policy and its delivery and argues that these processes are riven by acutely contested power relations. Objective 1 generally, and Pathways specifically, provided a substantial opportunity for Merseyside, but conflicts over economic governance act as a debilitating force upon the prospects for economic development.
STRUCTURE AND BIOGENESIS OF THE CELL ENVELOPE OF GRAM‐NEGATIVE BACTERIA *

The cell envelope of gram-negative enteric bacteria is a complex structure that differs from the wall of gram-positive bacteria, both in composition and in supramolecular organization. Morphological and biochemical studies over the past several years 27 have defined three distinct layers (FIGURE 1) : an inner, cytoplasmic membrane, similar to that of gram-positive bacteria; a thin peptidoglycan or murein layer, which corresponds to the cell wall proper of gram-positive cells; and, in addition, a second membranous layer, the so-called outer membrane at the external surface. It is the outer membrane that contains the lipopolysaccharide characteristic of the gram-negative envelope and that appears to confer on these organisms their relatively high levels of resistance to many antibiotics, detergents, and other agents. Furthermore, it seems that this barrier function of the outer membrane is at least in part related to its lipopolysaccharide component. Thus, removal of a portion of the lipopolysaccharide, by the mild ethylenediaminetetraacetate treatment of Leive,'" and certain mutational modifications of lipopolysaccharide structure 3l3 33 result in markedly increased sensitivity to detergents and some antibiotics.
Assessment of Standard-Based Learning Outcomes in Science Education: Perspectives from the German Project ESNaS

The standing conference of German Ministers of Education released National Educational Standards (NES) to define expectations for regular learning outcomes at secondary schools for the three subjects of science: biology, chemistry, and physics. The NES in science explicitly focus on the development of students’ competencies with respect to four areas of competence: use of content knowledge, achieving cognition, scientific communication, and evaluation and judgement. Within the project ESNaS (Evaluation of the National Educational Standards for Natural Sciences at the Lower Secondary Level) first, researchers developed a competence model to describe hierarchical levels of competence based on the formulated expectations, second, researchers and educators collabratively develop test items according to this competence model for the task development of a national assessment. 998 test items were administered in a validation study to 10 grade students from 160 schools in eight German federal states (N = 6845). Data were analysed by one-parameter Rasch analyses for estimating difficulty, fit, and discrimination. The validation study provides evidence for the hierarchical graduation of item difficulty with respect to complexity and cognitive processes of the test items. Data based on the validation study are presented here and future work and implications of the project are discussed.
For Whom the Bailout Tolls? The Implications of the 2013 Local Elections for the Portuguese Party System

Local elections have generally provided useful pointers for overall party system patterns in Portugal. The 2013 local elections are of additional interest because they were the first nationwide elections in Portugal since the substantive start of the country's economic adjustment programme, initiated in mid 2011. As such, they also constitute the first electoral milestone by which to assess the Portuguese party system in a bailout context. Unlike recent bailout elections in Ireland and Greece, these local elections did not generate a major departure from the prevailing patterns of the Portuguese party system. However, we find some evidence of a challenge to the party system, with a decline in the combined share of the main parties, especially when facing independent candidates.
The Signaling Effect of Independent Director Appointments

We examine the value relevance of voluntary versus mandatory independent director appointments based on market reaction. Our analytical model proposes that the market expects voluntary appointments to bring more positive value than mandatory appointments since voluntary appointments signal the integrity of the firm, and this signaling effect is more obvious for firms in which the market recognizes the existence of severe agency problems. Using a unique empirical setting in Taiwan, we find that voluntary appointments are associated with higher abnormal returns from appointment announcements, particularly for firms with severe agency problems, as indicated by the deviation between ownership and control.
Deletion of Atoh1 Disrupts Sonic Hedgehog Signaling in the Developing Cerebellum and Prevents Medulloblastoma

Medulloblastoma and Atoh1 The Atoh1 transcription factor is needed for normal brain development and is also implicated in some cancers of the brain. In order to study the latter function and avoid the perinatal lethality that follows early disruption of the Atoh1 gene, Flora et al. (p. 1424) knocked out the Atoh1 gene in mice after birth. A few days after the genetic knockout, cells at the surface of the cerebellum had begun to differentiate earlier than normal. Overexpression of Atoh1, on the other hand, led to excessive cell growth and even preneoplastic lesions at the surface of the cerebellum. Atoh1 was found to regulate expression of the Gli2 gene, and thereby Sonic Hedgehog signaling, which normally keeps cerebellar precursor cells undifferentiated. A transcription factor regulates signaling in the developing mouse cerebellum and also influences cancer formation. Granule neuron precursors (GNPs) are the most actively proliferating cells in the postnatal nervous system, and mutations in pathways that control the GNP cell cycle can result in medulloblastoma. The transcription factor Atoh1 has been suspected to contribute to GNP proliferation, but its role in normal and neoplastic postnatal cerebellar development remains unexplored. We show that Atoh1 regulates the signal transduction pathway of Sonic Hedgehog, an extracellular factor that is essential for GNP proliferation, and demonstrate that deletion of Atoh1 prevents cerebellar neoplasia in a mouse model of medulloblastoma. Our data shed light on the function of Atoh1 in postnatal cerebellar development and identify a new mechanism that can be targeted to regulate medulloblastoma formation.