Miracle-dz/UniFAR-FTUs huggingface dataset:
Auditor Fees and Fraud Firms

The issue of whether auditor fees affect auditor independence has been extensively debated by regulators, investors, investment professionals, auditors, and researchers. The revised Securities and Exchange Commission (SEC) requirements that resulted from the implementation of the Sarbanes‐Oxley Act (2002) limit nonaudit services (NAS) and mandate NAS fee disclosure. The SEC's requirements are based on the argument that auditor independence could be impaired—and hence audit quality may be reduced—when auditors become economically dependent on their clients or audit their own work. Economic bonding leads to reduced independence, which can lead to reduced audit quality. We study a sample of firms sanctioned by the SEC for fraudulent financial reporting in Accounting and Auditing Enforcement Releases (SEC‐sanctioned fraud firms) and examine whether there is a relationship between auditor fee variables and the likelihood of being sanctioned by the SEC for fraud. We use SEC sanction as a measure of audit quality that has not previously been used in the auditor fee literature and is more precise than some of the other proxies used for flawed financial/auditor reporting. We find, in univariate tests, that fraud firms paid significantly higher (total, audit, and NAS) fees. However, in multivariate tests, when controlling for other fraud determinants and endogeneity among the fraud, NAS, and audit fee variables, we find that while NAS fees and total fees are positively and significantly related to the likelihood of being sanctioned by the SEC for fraud, audit fees are not. These findings suggest that higher NAS fees may cause economic bonding, thereby leading to reduced audit quality. Our findings of significantly higher NAS fees and total fees in fraud firms hold after controlling for latent size effects and other rigorous testing. These results contribute to the literature that examines the SEC's concerns regarding NAS and can be used by policy makers for additional consideration.
Statistical properties of local extrema in two-dimensional Gaussian random fields

This paper is concerned with the statistical properties of the local extrema and local maxima of two-dimensional (2D) Gaussian random fields (GRFs). A GRF may be represented by a linear filtering operation on a white noise field; the spatial properties of the GRF are then determined by the shape of the filter kernel function. New expressions are derived for the mean spatial density of local extrema and for the distribution of local extrema in a 2-D random field. The work is motivated by the problem of detecting known structures in images using 2D matched filters. The new results enable accurate performance predictions to be made of the reliability of such filters in the presence of noise. Case studies are presented for several well-known 2-D filter kernel functions.
On the Use of FTAs by Japanese Firms: Further Evidence

The paper examines the use of free trade agreements (FTAs) by Japanese firms. The FTAs analyzed include Japan's FTAs with Mexico, Malaysia and Chile. Based on 1,688 responses to a questionnaire survey conducted in 2008, the study finds that the utilization rate of FTAs ranges between 32.9% (Japan-Mexico FTA) and 12.2% (Japan-Malaysia FTA). The survey results and the statistical analysis of the determinants of the use of FTAs reveal obstacles to using FTAs that include difficulty in obtaining the certificate of origin that is required to use the FTA, lack of knowledge of FTAs, and the small FTA tariff preference that is the difference between the most-favored-nation (MFN) and FTA tariff rates.
Firm Performance and Board Committee Structure1

This article demonstrates a linkage between firm performance and board composition by examining the committee structure of boards and the directors' roles within these committees. Consistent with previous studies, I find little association between firm performance and overall board composition. However, by going into the inner workings of the board via board committee composition, I am able to find significant ties between firm performance and how boards are structured. First, a positive relation is found between the percentage of inside directors on finance and investment committees and accounting and stock market performance measures. Next, firms significantly increasing inside director representation on these two committees experience significantly higher contemporaneous stock returns and return on investments than firms decreasing the percentage of inside directors on these committees. These findings are consistent with Fama and Jensen's assertion that inside directors provide valuable information to boards about the firms' long‐term investment decisions.
Physicians' responses to patient-requested cesarean delivery.

BACKGROUND The issue about whether a woman's autonomy in childbirth should include the choice of cesarean delivery in the absence of medical indications has become a major source of debate. Our objective was to examine factors that determined physicians' responses to patient-requested cesarean delivery. METHODS Surveys were distributed to all obstetrician-gynecologists in the greater Portland, Oregon, metropolitan area in Spring, 2000. Physicians were asked to respond to scenarios involving a term patient with a singleton pregnancy requesting primary cesarean delivery. RESULTS One hundred and seventy of 255 physicians (67%) responded, of whom 68 to 98 percent agreed to cesarean delivery in cases with clear medical indications. Without a clear medical indication, most practitioners would not perform a cesarean delivery. In cases where medical indications were unclear, responses were divided. Physician male gender and patient high socioeconomic status were associated with increased likelihood of physician agreement to patient-requested cesarean delivery. Age, years in practice, and practice type were not associated with agreement. CONCLUSIONS Physicians are reluctant to agree to patient request for primary cesarean delivery without a clear medical indication. Male physicians were more likely to agree to a patient's request for cesarean delivery than female physicians.
Does Active Labour Market Policy have an Impact on Social Marginalization

Countless evaluations of active labour market policy (ALMP) have been conducted in the last decade. The common denominator for most of these evaluations is a focus on employment (self-sufficiency) as the dependent variable, where the success of ALMP is measured in terms of the number of unemployed finding ordinary employment after (or immediately before) participating in an activation programme. The main argument in this article is that this focus is inadequate. For many long-term unemployed people, it would be an understatement to describe the road to employment as merely ‘bumpy’. Research must take this into consideration. This article therefore deals with the Danish activation policy from a new perspective by analyzing the impact on different aspects of social marginalization, focusing on long-term social assistance recipients. Using data from a comprehensive, representative quantitative survey of Danish unemployed conducted in 2007, the first analysis convincingly reveals that we fail to find any systematic correlation between participation in ALMP and any of the social marginalization indicators. The second analysis presents a more mixed picture of the participant's own assessment of the impact of ALMP on their self-esteem; some are quite positive, while others are more neutral or even rather negative. Taking the existing research into account, these results leave us with conceptual and methodological questions for further research.
Compartmentalized Glucose Metabolism in Pseudomonas putida Is Controlled by the PtxS Repressor

ABSTRACT Metabolic flux analysis revealed that in Pseudomonas putida KT2440 about 50% of glucose taken up by the cells is channeled through the 2-ketogluconate peripheral pathway. This pathway is characterized by being compartmentalized in the cells. In fact, initial metabolism of glucose to 2-ketogluconate takes place in the periplasm through a set of reactions catalyzed by glucose dehydrogenase and gluconate dehydrogenase to yield 2-ketogluconate. This metabolite is subsequently transported to the cytoplasm, where two reactions are carried out, giving rise to 6-phosphogluconate, which enters the Entner-Doudoroff pathway. The genes for the periplasmic and cytoplasmic set of reactions are clustered in the host chromosome and grouped within two independent operons that are under the control of the PtxS regulator, which also modulates its own synthesis. Here, we show that although the two catabolic operons are induced in vivo by glucose, ketogluconate, and 2-ketogluconate, in vitro we found that only 2-ketogluconate binds to the regulator with an apparent KD (equilibrium dissociation constant) of 15 μM, as determined using isothermal titration calorimetry assays. PtxS is made of two domains, a helix-turn-helix DNA-binding domain located at the N terminus and a C-terminal domain that binds the effector. Differential scanning calorimetry assays revealed that PtxS unfolds via two events characterized by melting points of 48.1°C and 57.6°C and that, in the presence of 2-ketogluconate, the unfolding of the effector binding domain occurs at a higher temperature, providing further evidence for 2-ketogluconate-PtxS interactions. Purified PtxS is a dimer that binds to the target promoters with affinities in the range of 1 to 3 μM. Footprint analysis revealed that PtxS binds to an almost perfect palindrome that is present within the three promoters and whose consensus sequence is 5′-TGAAACCGGTTTCA-3′. This palindrome overlaps with the RNA polymerase binding site.
The Dynamic Brain Drain of Entrepreneurs in Peripheral Regions

Abstract Using a theoretical model, this paper analyses the evolution of gaps in entrepreneurial activity between the core regions of a country and the periphery. Using data from Israel, the results of the model indicate that endogenous decisions made by entrepreneurs increase the gap in entrepreneurship between the regions, creating a dynamic in which the gap grows continuously. When the model allows for movement between the regions, we find that the most talented entrepreneurs migrate from the periphery to the core region, leading to a brain drain of entrepreneurs from the periphery. Implications of the findings and recommendations based on them are also discussed. The paper contributes to the existing literature by analysing entrepreneurs as individuals, not as one unified group. Doing so facilitates a better understanding of the dynamic process that contributes to the growing gaps between core regions and the periphery.
A Test of the Expectations Hypothesis of the Term Structure Using Cross-Section Data

Empirical tests of the expectations hypothesis of the term structure hage almost without exception been tests of the time-series properties of interest rates. However, the expectations hypothesis has implications not just for the yield movement of a single pair of bond maturities over a number of periods but also for the relationship between yield movements of a number of bond maturities over a single period. This paper tests these implications of the expectations hypothesis using cross-section bond yield data. A long series of monthly cross-section regressions is estimated using zero coupon bond yields for maturities from two months to thirty-five years.
Herpes simplex virus alpha protein ICP27 possesses separable positive and negative regulatory activities

The HSV-1 alpha (immediate-early) protein ICP27 expressed in transfected cells can activate the expression of certain HSV-1 promoters as well as inhibit the transactivated expression of others. We constructed a set of plasmids encoding mutant ICP27 molecules truncated at their carboxyl termini and used transfection assays to determine the functional properties of the mutant proteins. A polypeptide containing the amino-terminal 263 amino acid residues of ICP27 retained partial ability to activate gene expression but was unable to inhibit transactivation. Mutant proteins possessing 406 or 504 amino acids of ICP27 were unable to activate gene expression but retained full ability to inhibit transactivation. These results define two separable regulatory activities of ICP27, one positive and one negative, which can modulate gene expression in transfected cells. Immunoblot and immunofluorescence experiments were used to study the immunological reactivities and intracellular localizations of the mutant proteins. All proteins possessing the amino-terminal 263 amino acids of ICP27 reacted with an ICP27-specific monoclonal antibody and were localized to the cell nucleus. The mutant proteins, however, exhibited a number of phenotypes with regard to intranuclear localization. A mutant possessing 504 residues of ICP27 was similar to the wild-type protein in apparently localizing to all regions of the nucleus. A mutant containing 406 residues of ICP27, on the other hand, was mostly excluded from the nucleolar regions, while a 263-residue mutant was localized predominantly in the nucleoli. Thus, some aspect of ICP27 structure or function can dramatically affect its intranuclear distribution.
Fault reconstruction using a Takagi-Sugeno sliding mode observer for the wind turbine benchmark

In this paper, a Takagi-Sugeno sliding mode observer is designed to detect, isolate and reconstruct three different sensor faults and an actuator fault in a specified wind turbine benchmark problem. An extension of the discontinuous observer term using a weighted combination of gains responsible for establishing the sliding motion is proposed. The weights are equivalent to the membership functions of the Takagi-Sugeno (TS) model of the wind turbine. This approach enables new design possibilities for sliding mode observer if the matrices of each local model of the TS model differ significantly. The effectiveness of the design approach is demonstrated by simulation results for fault scenarios defined in the wind turbine benchmark.
Darunavir and Ritonavir Total and Unbound Plasmatic Concentrations in HIV-HCV-Coinfected Patients with Hepatic Cirrhosis Compared to Those in HIV-Monoinfected Patients

ABSTRACT Our objective was to describe the pharmacokinetic (PK) parameters of total and unbound darunavir and ritonavir concentrations in HIV-hepatitis C virus (HCV)-coinfected patients with cirrhosis, as ritonavir-boosted darunavir is mainly metabolized in the liver, and hepatic cirrhosis might modify darunavir-ritonavir concentrations. This was a prospective, case-control, and unicenter study. HIV-HCV-coinfected patients with compensated cirrhosis (cases) and HIV-monoinfected patients with normal liver function (controls) were included. Darunavir-ritonavir was given at 800/100 mg once daily. Patients were followed for 24 weeks to assess safety and efficacy. A steady-state 12-h PK study was performed. Total and unbound concentrations were determined by liquid chromatography-tandem mass spectrometry. The unbound fraction was obtained by ultrafiltration. The plasma area under the concentration-time curve (AUC) and oral clearance (CL/F) were assessed by noncompartmental models. Thirty patients (20 cases and 10 controls) were included. Among cirrhotic patients, the Child-Pugh score was C in 4 cases, B in 1 case, and A in 15 cases; the median (interquartile range) transient elastography values were 20 kPa (14 to 26 kPa), and 5 patients had prior clinical decompensations. There were no significant differences in the darunavir PK parameters between cases and controls except for longer time to maximum plasma concentrations (Tmax) and half-lives in the cirrhotic patients. There were no significant differences in ritonavir total concentrations, but the unbound concentrations were higher in cirrhotic patients. There were significant correlations between the darunavir total and unbound concentrations in both cirrhotic patients and controls. There were no differences in PK parameters based on Child-Pugh score, liver elasticity, gender, or use of concomitant medications. In conclusion, in HIV-HCV-coinfected patients with clinically compensated cirrhosis receiving darunavir-ritonavir at 800/100 mg once daily, the darunavir total and unbound concentrations are similar to those observed in noncirrhotic patients, and dose adjustments are not necessary.
In situ degradability and selected ruminal constituents of sheep fed with peanut forage hay

Because legumes are a very important feed source for ruminants, the aim of this study was to evaluate the ideal inclusion level of hay Arachis pintoi cv. Belmonte in sheep diets by measuring the dry matter intake (DMI), concentration of volatile fatty acids, ammonia–nitrogen concentration, ruminal pH and the in situ degradability of dry matter (DM) and crude protein (CP). In the experiment with four sheep, a 4 × 4 Latin Square design was used with four periods and four treatments (0%, 30%, 60% and 100% Arachis replacing grass hay). Significant interactions were observed between treatments and sampling times for ammonia–nitrogen and acetate, propionate and butyrate concentration and the acetate:propionate ratio. The ruminal pH and total volatile fatty acids concentration were not affected by interaction between treatments and sampling time. The degradation of DM and CP was similar, rising with the increasing content of Arachis, showing a linear effect. The treatment containing 60% of Arachis showed best results, with good levels of daily weight gain and higher ruminal concentrations of volatile fatty acids. The legume showed high levels of CP, high digestibility and appropriate levels of fibre, with excellent standards of degradation and ruminal characteristics. The use of the legume Arachis for ruminants is a promising option of nutrient supply to meet production demands of these animals.
Factors affecting the variability of home-measured blood pressure and heart rate: the Finn-home study

Objective Information of the determinants affecting home blood pressure (BP) and heart rate (HR) variability is very limited. The objective of the study was to assess the determinants of home BP and HR variability in an unselected European population. Methods We studied a sample of 1908 patients aged 41–74 years. Study participants underwent a clinical examination and determination of serum lipids and glucose. Home BP and HR measurements were performed twice in the morning and in the evening during 7 consecutive days (28 measurements). BP and HR variability was defined as the SD of morning minus evening, day-by-day and first minus second measurements. Results Old age, cardiovascular disease, diabetes and high home BP were independent determinants of greater morning minus evening home BP variability. Old age, excessive use of alcohol and high home BP were independent determinants of greater day-by-day home BP variability, and old age, female sex, cardiovascular disease and high home BP were independent determinants of greater first minus second home BP variability. On the contrary, young age, moderate use of alcohol and high home HR were independent determinants of both greater morning minus evening and day-by-day home HR variability. In addition, young age, female sex and high home HR were independent determinants of first minus second home HR variability. Conclusion As home BP variability and HR variability have prognostic significance, it is important for the physicians to understand underlying causes of home BP and HR variation. Physicians should focus alcohol, diabetes and cardiovascular disease prevention counseling on their high-risk patients.
Influence of age, previous health status, and severity of acute illness on outcome from intensive care

Age, previous health status (HS), and severity of acute illness were assessed prospectively on 228 unselected patients admitted over 1 yr to the multidisciplinary ICU, to determine their influence on outcome. One hundred and fifty patients (66%) were discharged from the ICU, but the survival rate fell to 50% at 6 months, and was similar after 1 yr (49%). Over a 6-month period, there was improved HS in survivors which gradually leveled off. Compared to prior HS, the final HS was worsened in 37% of survivors. Three factors were important predictors of late survival: age under 50, good previous HS, and less than two visceral failures. We conclude that evaluation of ICU outcome should provide information on 6-month survival and HS and include important variables as age, previous HS, and severity of acute illness.
How do we do public service? The socio-psychological status of public servants

What behaviours do public servants regard as representing publicness? Do those same behaviours allow us to meet the challenges of an increasingly diverse and testing civicness? The authors think not. They argue that the existing psychological contract needs to be examined and collectively redefined, initiating a reinvention in how we behave when we do public service.
Tourism and Economic Growth in Malaysia: Evidence from Tourist Arrivals from Asean-S Countries

Abstract This paper examined the causal relationship between tourism and economic growth in Malaysia by using panel time-series approach. Results from the panel coi ntegration analysis suggest the existence of cointegration between international tourism receipts and real economic growth. Results of the panel causality test based on the error correction model show Granger causality running from international tourism receipts to real economic growth indicating the existence of both short- and long-run relationship between the two. The results provide evidence of the significance contribution of tourism industry to Malaysia's economic growth justifying the necessity of public intervention in providing tourism infrastructure and facilities.
Wages, Hours, and Overtime Premia: Evidence from the British Labor Market

Unlike the United States, Britain has no national laws regulating overtime hour assignment or compensation. Using individual-level data on male non-managerial workers from the 1998 British New Earnings Survey, the authors investigate relationships among the standard hourly wage rate, hourly earnings (including overtime), the overtime premium, and the length of overtime hours. They find that when overtime is accounted for, average hourly wage earnings are fairly uniform across firms in a given industry, because firms paying below-market-level straight-time wages tend to award above-market-level overtime premiums, and, conversely, firms paying above-market-level straight-time wages provide below-market-level overtime premiums.
Informal-Underground Retailers in Less-Developed Countries: An Exploratory Research from a Marketing Point of View

The aim of this article is to provide further insight into the characteristics of the activities of informal retailers, in order to reveal the existence of a marketing logic that could help to explain their growth in LDC markets. The analysis of the activities of informal retailers in Lima, Peru, suggest that most of the characteristics of this activity may be classified into three main categories: low prices, high mobility, and a very efficient use of its resources.
Understanding Supplier-Selection Criteria: Meeting Planners' Approaches to Selecting and Maintaining Suppliers

ABSTRACT Few attempts have been made to explain the change in perspectives in regard to meeting planners' supplier-selection criteria in relation to initial supplier selection versus meeting planner-supplier relationships. This article aims to examine the perspective differences using 15 modified supplier-selection criteria in an exploratory manner. Results of this study indicate that meeting planners' perspectives on the same decision factors can change in terms of selecting and deciding upon long-term relationships. The key findings would lead to managerial implications for sales personnel of both Meetings, Incentives, Conventions, and Exhibitions (MICE) industry suppliers and local convention and visitor bureaus (CVBs).