Miracle-dz/UniFAR-FTUs huggingface dataset:
Using Nonfinancial Measures to Assess Fraud Risk

ABSTRACT This study examines whether auditors can effectively use nonfinancial measures (NFMs) to assess the reasonableness of financial performance and, thereby, help detect financial statement fraud (hereafter, fraud). If auditors or other interested parties (e.g., directors, lenders, investors, or regulators) can identify NFMs (e.g., facilities growth) that are correlated with financial measures (e.g., revenue growth), inconsistent patterns between the NFMs and financial measures can be used to detect firms with high fraud risk. We find that the "difference" between financial and nonfinancial performance is significantly greater for firms that committed fraud than for their nonfraud competitors. We also find that this difference is a significant fraud indicator when included in a model containing variables that have previously been linked to the likelihood of fraud. Overall, our results provide empirical evidence suggesting that NFMs can be effectively used to assess fraud risk. Copyright (c), University of Chicago on behalf of the Accounting Research Center, 2009.
Investigating the relationship between employability and self-efficacy: A cross-lagged analysis

The construct of employability has been conceptually related to self-efficacy in different ways. Employability has sometimes been regarded as an equivalent to self-efficacy, or as a distinct but related phenomenon. Since the relationship between the two phenomena has not been subjected to empirical scrutiny, the aim of the present study is to analyze whether self-efficacy and employability are two distinct but related constructs, and if they are, to investigate the direction of their relationship. The data (N = 1730) were collected through a two-wave longitudinal survey with one year between each data collection (2005 and 2006). The results of confirmatory factor analysis showed that the measures of employability and self-efficacy were distinct from one another, within and over measurement points, indicating that these are related but separate constructs. The results of latent variable cross-lagged analysis showed that employability predicted subsequent self-efficacy, even after controlling for age, gender, educational level, and regional differences. Thus, employability is not an expression of efficacy beliefs, but rather, the strengthening of employability perceptions may have beneficial effects on more general efficacy beliefs.
Implications of epigenetics and genomic imprinting in assisted reproductive technologies

There have been several reports of an increased risk of genomic imprinting disorders associated with assisted reproductive technology (ART). However, the connection between imprinting defects and ART is tenuous. In this review, this putative association is investigated in detail, with emphasis on particular steps of the ART process, and which of these may be prone to induction of imprinting errors due to synchrony with major imprinting events during gametogenesis, fertilization, and early embryonic development. While contributions from in vitro manipulation of gametes and embryos cannot be ruled out, it appears that superovulation and/or the condition of infertility, itself, may be largely responsible for the increased risk of genomic imprinting disorders observed with ART births. However, two significant shortcomings of all of these studies preclude rigorous exploration of this issue: the lack of large, longitudinal studies on specific cohorts of ART‐conceived children, and questions surrounding the primary generation of expression and epigenetic data from oocytes and embryos. Future directions for study are proposed, along with a preview of what may be in store as the art of ART advances. Mol. Reprod. Dev. 76: 1006–1018, 2009. © 2009 Wiley‐Liss, Inc.
Learning from Their Mistakes: Glimpses of symbolic functioning in two-and-a-half to three-year-old children

In this cross-sectional study done in the United States, 19 female and 17 male children ( N =36) ranging in age from 30- to 36-months ( M =33 months, 8 days) were presented with two different search and retrieval type problems to solve. Examination of the data revealed clear age-related differences between children who fluidly and efficiently problem solve using symbolically mediated knowledge and those who do not. Younger children tended to rely on a trial and error, motor-based strategy for solving the problems presented, whereas older children consistently used symbolic strategies. This conclusion supports findings from other similar studies. Further analyses of the data, however, revealed an interesting phenomenon in the form of a patterned, non-random error. This error pattern, a perseverative-type error, and the other problem-solving strategies used by the two-year-olds and young threes in this study offer insight into how young children become efficient users of symbols. Facilitating the developmen.
Risk and Global Economic Architecture: Why Full Financial Integration May Be Undesirable

This paper provides a general framework for analyzing the optimal degree and form of financial integration. Full integration is not in general optimal: faced with a choice between two polar regimes, full integration or autarky, autarky may be superior. The intuition is simple: if underlying technologies are not convex, then risk-sharing can lower expected utility. The simplistic models arguing for financial integration typically employed in economics assume convexity; but the world is rife with non-convexities, e.g. associated with bankruptcy. The architecture of the credit market can, for instance, affect the likelihood of a bankruptcy cascade, "contagion," and systemic risk.
Syntactic Annotation of Large Corpora in STEVIN

The construction of a 500-million-word reference corpus of written Dutch has been identified as one of the priorities in the Dutch/Flemish STEVIN programme. For part of this corpus, manually corrected syntactic annotations will be provided. The paper presents the background of the syntactic annotation efforts, the Alpino parser which is used as an important tool for constructing the syntactic annotations, as well as a number of other annotation tools and guidelines. For the full STEVIN corpus, automatically derived syntactic annotations will be provided in a later phase of the programme. A number of arguments is provided suggesting that such a resource can be very useful for applications in information extraction, ontology building, lexical acquisition, machine translation and corpus linguistics.
Understanding idioms: Do visual images reflect figurative meanings?

Abstract Gibbs and O'Brien (1990) recently claimed that the images that people associate with everyday idioms reflect the deep conceptual metaphors that underlie the meanings of those idioms. However, because idiomatic strings can convey both a literal and an idiomatic meaning, people must be able to inhibit or ignore literal meanings if they are to produce mental images that uniquely reflect idiomatic meanings. We investigated the potential interference between literal and idiomatic meanings in three experiments. Experiment 1 used a mental-image production task similar to that used by Gibbs and O'Brien. Counter to Gibbs and O'Brien's claim, the images that we obtained referred overwhelmingly to the literal meanings of idiomatic strings rather than to their idiomatic meanings. Experiments 2 and 3 employed a paraphrase verification task to examine the effects of mental imagery on idiom comprehension. If the images associated with an idiom reflect that idiom's meaning, then imagery should facilitate compreh.
From Affect Programs to Higher Cognitive Emotions : An Emotion-Based Control Approach

We present a computational framework for Emotion-Based Control as an alternative approach to the study of affective phenomena. Drawing upon diverse evidence supporting the affect programs theory of emotion, we show how several systems that mediate perception, attention, motivation, emotion, behavior, and motor control can be integrated into specific circuits that implement affect programs. Finally, we suggest how new processing elements such as learning, can be incorporated into these programs to extend and refine emotional responses in ways that may resemble the higher cognitive emotions.
Extensive envelope heterogeneity of simian immunodeficiency virus in tissues from infected macaques

The extent of virus genetic variation within tissues and peripheral blood mononuclear cells (PBMC) from two simian immunodeficiency virus (SIV)-infected macaques was analyzed. The products of PCR amplification of two regions, region 1 (SIV V1 region) and region 2 (region corresponding to the human immunodeficiency virus V3 cysteine loop and part of the C3 region immediately downstream), of the SIV envelope were examined for single-stranded conformation polymorphism followed by sequence analysis of selected clones. The V1 region of the SIV envelope of viruses present within lymphoid tissues displayed extensive heterogeneity, while viral populations within the PBMC and brain appeared to be less variable. Region 2 heterogeneity in both animals was generally confined to three residues in a tissue-specific manner. In addition, virus from the brains of both animals appeared to be distinct compared with viruses present in other tissues and PBMC of the same animal, both in the pattern of PCR-single-stranded conformation polymorphism SCP and in the sequence of region 2. These studies revealed that the tissues of SIV-infected macaques were a reservoir for viral variants distinct from those seen in PBMC.
Facets of academic excellence in management education: conceptualization and instrument development in India

The present work conceptualizes the idea of Academic Excellence in Management Education (AEM) in the Indian context. AEM is defined as a set of attributes that favourably and significantly contribute to a wide range of academic activities from faculty's perspective. The paper also describes grounded-theory approach for development of an instrument for measuring AEM. A total of 634 faculty members from 17 management institutes in India participated in a three-stage study by adopting a mix of qualitative and quantitative techniques. Finally, a 20-item instrument is obtained that assessed AEM across five categories and demonstrated adequate psychometric properties, viz. reliability, content validity and concurrent validity. As expected, AEM categories were found variously related to attitudes and performance of faculty members. Major implications of these findings are discussed, and future course of research is suggested.
Balancing work and family: a field study of multi‐dimensional, multi‐role work‐family conflict

Little is known about the effectiveness of family-friendly policies (FFPs) in reducing interrole conflicts involving work and family. The present study examined the influence of FFPs, work-family culture, and family characteristics on salient job outcomes, and multiple dimensions of work-family conflict (WFC) and family-work conflict (FWC). Results from a survey of 564 workers, indicate that FFPs exert minimal effects on felt conflict, and that a positive work-family culture and family support may be more instrumental in helping employees balance work and home roles. Findings also suggest that sources of conflict varied among workers, as did the mechanisms used to address WFC and FWC. This study underscores the importance of examining WFC as a multi-dimensional phenomenon affecting employees in a variety of family structures, as well as considering the impact of FFPs in conjunction with work-family culture. Copyright © 2007 John Wiley & Sons, Ltd.
Influence of phytostanol phosphoryl ascorbate, FM-VP4, on pancreatic lipase activity and cholesterol accumulation within Caco-2 cells.

PURPOSE The objective of this study was to determine how a novel hydrophilic phytostanol (FM-VP4) affects the cellular accumulation of [3H]cholesterol in human colon carcinoma (Caco-2) cell monolayers grown in Transwell chambers. METHODS To determine cellular accumulation of cholesterol and FM-VP4, [3H]cholesterol- containing micelles (50 microM cholesterol containing 1.27x10 (-4)% [3H]cholesterol) or [3H]FM-VP4 (50 microM) was incubated on the apical side of differentiated Caco-2 cell monolayers for 1 to 4 h at 37 degrees C in the absence or presence of increasing concentrations (10-200 microM) of unlabeled FM-VP4 or cholesterol, respectively. RESULTS The accumulation of [3H]cholesterol (presented in micelles) into Caco-2 cell monolayers in the presence of 50 microM FM-VP4 was significantly lower (33.7 +/- 7.0%) compared to control (59.8 +/- 5.2%, p<0.05) following 4 h of incubation. Conversely, cholesterol inhibited the accumulation of [3H]FM-VP4, although to a lesser extent, suggesting competition for binding sites. The inhibitory effects of FM-VP4 and cholesterol on each other were detectable after 1 h of incubation and increased with time. The extent of FM-VP4 inhibition of [3H]cholesterol accumulation was consistent whether FM-VP4 was co-incorporated into micelles or added separately in solution, suggesting that FM-VP4 does not elicit its effects through inhibition of cholesterol incorporation into micelles. In addition, pancreatic lipase activity ([3H]triolein hydrolysis) and p-glycoprotein (rhodamine 123 fluorescence) activity, were not affected by FM-VP4. CONCLUSIONS In conclusion, FM-VP4 rapidly inhibits cholesterol accumulation within Caco-2 cell monolayers in a mode independent of pancreatic lipase activity, p-glycoprotein activity or cholesterol incorporation in micelles.
Smart Grid and Computer Network: How Analogous Are They?

Technological advances allowing optimal exploitation of renewable energy sources and the development of new information and communications technology (ICT), have led to the appearance of a new network so-called Smart Grid. This article is dedicated to the study of similarities and differences between the smart grid and the computer network, thus, in order to better carry out this comparison. Firstly, we present the structure, operational model and benefits of smart grid. Secondly, we identify analogous quantities and similar parameters between the two networks. DOI: http://dx.doi. org/10.11591/telkomnika.v15i1. 8087
Efficacy of Tree Trunk Coating Materials in the Control of the Apple Clearwing, Synanthedon myopaeformis

Abstract The efficacy of trunk treatment with three materials, cotton seed oil, lime and used motor oil, were evaluated for the control of apple clearwing, Synanthedon myopaeformis (Borkhausen) (Lepidoptera: Sesiidae) in an apple orchard during two successive years (2004 and 2005). The weekly total number of adult catches and exuviae was recorded each year. No treatments caused significant reductions in mean numbers of adults caught in bait traps or the exuviae protruding from the barks of tree trunks and thick branches in the first year of the study whereas all of them differed significantly from each other or from water-treated control in the second year (P < 0.05). A comparison of the mean numbers of adult catches and exuviae in both years revealed significant differences between the used motor oil and cotton seed oil treatments (P < 0.05). The lime treatments in both years significantly differed in terms of adult catches, but not exuviae (P<0.05). In the second year, compared with those in water-treated control plots, the mean number of adult catches and exuviae decreased by 81.3% and 88.3% in the used motor oil-treated plots, and by 70.8% and 83.3% in the cotton seed oil-treated plots, respectively. Although population reductions in the lime treatment were significant in the second year, the effect was at a much reduced level in comparison to the two oil treatments. The overall results suggest that used motor oil and cotton seed oil may have potential for the control of apple clearwing.
Student Teacher Understanding of the Greenhouse Effect, Ozone Layer Depletion and Acid Rain

SUMMARY This paper provides an overview and discussion of a study of student teachers’ knowledge and understanding of the greenhouse effect, ozone layer depletion and acid rain. It describes the results of a small scale survey designed to ascertain details of student knowledge and misconceptions about these environmental issues. The study reveals familiarity with the term ‘greenhouse effect’, but little understanding of the concepts involved. One common misconception is that the greenhouse effect is the result of ozone layer depletion. In contrast, there is a clear understanding that the ozone layer protects the Earth from harmful radiation and that it is currently being destroyed by chlorofluorocarbons (CFCs). Burning coal is linked to the formation of acid rain, but there is little appreciation of why trees in Scandinavia are being destroyed by this process. Recommendations for lecturers and student teachers are made from the findings.
Demographic Risk Factors, Study Patterns, and Campus Involvement as Related to Student Success Among Guilford Technical Community College Students

The educational literature suggests that certain demographic characteristics are more likely to put community college students at risk of not attaining a degree or program completion than their four-year public college counterparts. This study examines the prevalence of demographic risk factors of students attending Guilford Technical Community College as well as two other factors related to student success: study patterns and student involvement. The study compares these factors across three different groups of students: current students, graduates, and students who had recently left the institution prior to completion.
Potential role of PKR in double‐stranded RNA‐induced macrophage activation

In this study, the role of the double‐stranded (ds) RNA‐dependent protein kinase (PKR) in macrophage activation was examined. dsRNA [polyinosinic:polycytidylic acid (poly IC)]‐stimulated inducible nitric oxide synthase, interleukin (IL)‐1α and IL‐1β mRNA expression, nitrite formation and IL‐1 release are attenuated in RAW264.7 cells stably expressing dominant negative (dn) mutants of PKR. The transcriptional regulator nuclear factor (NF)‐κB is activated by dsRNA, and appears to be required for dsRNA‐induced macrophage activation. While dnPKR mutants prevent macrophage activation, they fail to attenuate dsRNA‐induced IκB degradation or NF‐κB nuclear localization. The inhibitory actions of dnPKR on dsRNA‐induced macrophage activation can be overcome by treatment with interferon (IFN)‐γ, an event associated with PKR degradation. Furthermore, dsRNA + IFN‐γ stimulate inducible nitric oxide synthase expression, IκB degradation and NF‐κB nuclear localization to similar levels in macrophages isolated from PKR−/− and PKR+/+ mice. These findings indicate that both NF‐κB and PKR are required for dsRNA‐induced macrophage activation; however, dsRNA‐induced NF‐κB activation occurs by PKR‐independent mechanisms in macrophages. In addition, the PKR dependence of dsRNA‐induced macrophage activation can be overcome by IFN‐γ.
Social comparison and group interest in ingroup favouritism

Studied the effects of reward magnitude and comparability of the outgroup on minimal intergroup discrimination where self-interest was related to ingroup profit. Favouritism towards own group is hypothesized to arise from intergroup comparisons to enhance self-esteem as well as instrumental rivalry for group and self-interest. Sixty-two fourteen to fifteen years' old school-boys and girls were randomly assigned to a high or low reward condition in which they distributed monetary rewards, via choice-matrices, to the ingroup and a relevant comparison outgroup, and the ingroup and an irrelevant comparison outgroup. Monetary self-interest was explicitly and directly linked to ingroup's absolute profit. Ss sacrificed group and personal gain to achieve intergroup differences in monetary outcomes favouring the ingroup; and were less fair and more discriminatory towards the relevant than irrelevant outgroup. especially with High Rewards.
Tracking the Subtle Mutations Driving Host Sensing by the Plant Pathogen Streptomyces scabies

ABSTRACT The acquisition of genetic material conferring the arsenal necessary for host virulence is a prerequisite on the path to becoming a plant pathogen. More subtle mutations are also required for the perception of cues signifying the presence of the target host and optimal conditions for colonization. The decision to activate the pathogenic lifestyle is not “taken lightly” and involves efficient systems monitoring environmental conditions. But how can a pathogen trigger the expression of virulence genes in a timely manner if the main signal inducing its pathogenic behavior originates from cellulose, the most abundant polysaccharide on earth? This situation is encountered by Streptomyces scabies, which is responsible for common scab disease on tuber and root crops. We propose here a series of hypotheses of how S. scabies could optimally distinguish whether cello-oligosaccharides originate from decomposing lignocellulose (nutrient sources, saprophyte) or, instead, emanate from living and expanding plant tissue (virulence signals, pathogen) and accordingly adapt its physiological response.
Are Aging Baby Boomers Squeezing Young Workers Out of Jobs

As life expectancy increases and the retirement income system contracts, households face an enormous challenge in ensuring a secure retirement. Working longer is often hailed as the best way to increase retirement incomes. But some suggest that more work by older persons reduces the job opportunities for younger persons. This contention, known as the “lump of labor” theory, is widely accepted in many European countries and has provided an economic rationale for early retirement programs. However, economists in the United States generally reject this theory, arguing that the labor market is dynamic and the economy can adapt to labor force changes. Nevertheless, “crowding out” has received increased media attention in the wake of the Great Recession and, if generally accepted, could impede the trend towards working longer. This brief investigates whether any empirical support exists for the lump of labor theory. The report proceeds as follows. The first section introduces the lump of labor theory and summarizes the existing evidence. The second section describes the data and basic methodology used in the analysis. The third section presents the baseline results, followed by the results of numerous tests of the strength of the findings. The fourth section describes the results of a separate test for the Great Recession. The fifth section identifies the causal relationship between the labor force activity of the old and the young. The final section concludes that there is no evidence that increasing the employment of older persons reduces the job opportunities or wage rates of younger persons.
An evaluation of an out-of-school-hours learning project in South Wales

In early 2002, the DfES announced that it intends to relax the National Curriculum for certain sections of the 14 to 19 years school age population to enable less able, disadvantaged and disaffected pupils to be allowed to spend more time on alternative and vocational curriculum initiatives. This article is one of the first to focus on a major out-of-school-hours learning scheme along the lines currently being predicated by the Government. Specifically, this article focuses on the evaluation of the Mountain Ash Partnership Out-of-school-hours Learning Project (MAP) from the pupils' perspective. The MAP Project was supported by a grant of £198,065 from the New Opportunities Fund over a three-year period between 1999 and 2002. Findings support the view that alternative curriculum schemes can significantly change and improve disadvantaged pupils' attitudes towards learning and the way they perceive their schools.