Miracle-dz/UniFAR-FTUs huggingface dataset:
Enhancing Public Trust in the Accounting Profession Using Professional Judgment Rather Than Personal Judgment in Resolving Accounting Ethics Dilemmas

This dissertation empirically examined the impact of ethics instruction and ability on students’ propensity to use professional judgment in resolving accounting ethics dilemmas. The literature has supported the need for increased ethics instruction in accounting programs as a vehicle to improve ethical decision making in the accounting profession. The significance of the American Institute of Certified Public Accountants (AICPA; 2004) Code of Professional Conduct as the profession’s source of authority relative to ethical decision making was documented. The Code emphasizes three trust characteristics (ability, benevolence, and integrity) identified in the literature that are important relative to enhancing public trust in the accounting profession. Ability is important to ethics instruction as it determines the extent to which students acquire a working knowledge of the AICPA Code of Professional Conduct Provisions. The ethical norms contained in the Code’s provisions are derived from the underlying ethical decision-making characteristics inherent in the accounting profession’s organizational culture. These ethical decision-making characteristics relate to an individual’s ethics system, ethics application perspective, moral reasoning perspective, and level of moral reasoning. The literature has supported a deontological ethics system, holistic ethics application perspective, orthodox moral reasoning perspective, and conventional level of moral reasoning as appropriate for ethical decision making in the accounting profession. All of these ethical decision-making characteristics point to the use of professional judgment rather than personal judgment in the resolution of accounting ethics dilemmas. The primary goal of this dissertation was to obtain reliable data regarding the impact that ethics instruction, in the form of a 4-hour ethics symposium concerning the provisions of
Biofuels from the fresh water microalgae Chlorella vulgaris (FWM-CV) for diesel engines

This work aims to investigate biofuels for diesel engines produced on a lab-scale from the fresh water microalgae Chlorella vulgaris (FWM-CV). The impact of growing conditions on the properties of biodiesel produced from FWM-CV was evaluated. The properties of FWM-CV biodiesel were found to be within the ASTM standards for biodiesel. Due to the limited amount of biodiesel produced on the lab-scale, the biomass of dry cells of FWM-CV was used to yield emulsified water fuel. The preparation of emulsion fuel with and without FWM-CV cells was conducted using ultrasound to overcome the problems of large size microalgae colonies and to form homogenized emulsions. The emulsified water fuels, prepared using ultrasound, were found to be stable and the size of FWM-CV colonies were effectively reduced to pass through the engine nozzle safely. Engine tests at 3670 rpm were conducted using three fuels: cottonseed biodiesel CS-B100, emulsified cottonseed biodiesel water fuel, water and emulsifier (CS-E20) and emulsified water containing FWM-CV cells CS-ME20. The results showed that the brake specific fuel consumption (BSFC) was increased by about 41% when the engine was fueled with emulsified water fuels compared to CS-B100. The engine power, exhaust gas
Genre and Institutions: Social Processes in the Workplace and School

Analyzing genre - functional parameters science, technology and technical literacies the language of administration - organizing human activity in formal institutions death, disruption and the moral order -the narrative impulse in mass-media "hard news" reporting curriculum macrogenres as forms of initiation into a culture learning how to mean - scientifically speaking - apprenticeship into scientific discourse in the secondary school constructing and giving value to the past - an investigation into secondary school history entertaining and instructing - exploring experience through story.
Transforming and Tumorigenic Activity of JAK2 by Fusion to BCR: Molecular Mechanisms of Action of a Novel BCR-JAK2 Tyrosine-Kinase

Chromosomal translocations in tumors frequently produce fusion genes coding for chimeric proteins with a key role in oncogenesis. Recent reports described a BCR-JAK2 fusion gene in fatal chronic and acute myeloid leukemia, but the functional behavior of the chimeric protein remains uncharacterized. We used fluorescence in situ hybridization and reverse transcription polymerase chain reaction (RT-PCR) assays to describe a BCR-JAK2 fusion gene from a patient with acute lymphoblastic leukemia. The patient has been in complete remission for six years following treatment and autologous transplantation, and minimal residual disease was monitored by real-time RT-PCR. BCR-JAK2 codes for a protein containing the BCR oligomerization domain fused to the JAK2 tyrosine-kinase domain. In vitro analysis of transfected cells showed that BCR-JAK2 is located in the cytoplasm. Transduction of hematopoietic Ba/F3 cells with retroviral vectors carrying BCR-JAK2 induced IL-3-independent cell growth, constitutive activation of the chimeric protein as well as STAT5 phosphorylation and translocation to the nuclei, where Bcl-xL gene expression was elicited. Primary mouse progenitor cells transduced with BCR-JAK2 also showed increased proliferation and survival. Treatment with the JAK2 inhibitor TG101209 abrogated BCR-JAK2 and STAT5 phosphorylation, decreased Bcl-xL expression and triggered apoptosis of transformed Ba/F3 cells. Therefore, BCR-JAK2 is a novel tyrosine-kinase with transforming activity. It deregulates growth factor-dependent proliferation and cell survival, which can be abrogated by the TG101209 inhibitor. Moreover, transformed Ba/F3 cells developed tumors when injected subcutaneously into nude mice, thus proving the tumorigenic capacity of BCR-JAK2 in vivo. Together these findings suggest that adult and pediatric patients with BCR-ABL-negative leukemia and JAK2 overexpression may benefit from targeted therapies.
GRAIN ALIGNMENT INDUCED BY RADIATIVE TORQUES: EFFECTS OF INTERNAL RELAXATION OF ENERGY AND COMPLEX RADIATION FIELD

Earlier studies of grain alignment dealt mostly with interstellar grains that have strong internal relaxation of energy which aligns the grain axis of maximum moment of inertia (the axis of major inertia) with respect to the grain's angular momentum. In this paper, we study the alignment by radiative torques for large irregular grains, e.g., grains in accretion disks, for which internal relaxation is subdominant. We use both numerical calculations and the analytical model of a helical grain introduced by us earlier. We demonstrate that grains in such a regime exhibit more complex dynamics. In particular, if initially the grain axis of major inertia makes a small angle with angular momentum, then radiative torques can align the grain axis of major inertia with angular momentum, and both the axis of major inertia and angular momentum are aligned with the magnetic field when attractors with high angular momentum (high-J attractors) are available. For alignment without high-J attractors, beside the earlier studied attractors with low angular momentum (low-J attractors), there appear new low-J attractors. In addition, we also study the alignment of grains in the presence of strong internal relaxation, but induced not by a radiation beam as in earlier studies but instead induced by a complex radiation field that can be decomposed into dipole and quadrupole components. We found that in this situation the parameter space qmax, for which high-J attractors exist in trajectory maps, is more extended, resulting in the higher degree of polarization expected. Our results are useful for modeling polarization arising from aligned dust grains in molecular clouds.
Limited Agreement of Independent RNAi Screens for Virus-Required Host Genes Owes More to False-Negative than False-Positive Factors

Systematic, genome-wide RNA interference (RNAi) analysis is a powerful approach to identify gene functions that support or modulate selected biological processes. An emerging challenge shared with some other genome-wide approaches is that independent RNAi studies often show limited agreement in their lists of implicated genes. To better understand this, we analyzed four genome-wide RNAi studies that identified host genes involved in influenza virus replication. These studies collectively identified and validated the roles of 614 cell genes, but pair-wise overlap among the four gene lists was only 3% to 15% (average 6.7%). However, a number of functional categories were overrepresented in multiple studies. The pair-wise overlap of these enriched-category lists was high, ∼19%, implying more agreement among studies than apparent at the gene level. Probing this further, we found that the gene lists implicated by independent studies were highly connected in interacting networks by independent functional measures such as protein-protein interactions, at rates significantly higher than predicted by chance. We also developed a general, model-based approach to gauge the effects of false-positive and false-negative factors and to estimate, from a limited number of studies, the total number of genes involved in a process. For influenza virus replication, this novel statistical approach estimates the total number of cell genes involved to be ∼2,800. This and multiple other aspects of our experimental and computational results imply that, when following good quality control practices, the low overlap between studies is primarily due to false negatives rather than false-positive gene identifications. These results and methods have implications for and applications to multiple forms of genome-wide analysis.
Altered Immune Profiles of Natural Killer Cells in Chronic Hepatitis B Patients: A Systematic Review and Meta-Analysis

Background Natural killer (NK) cells are the main effective component of the innate immune system that responds to chronic hepatitis B (CHB) infection. Although numerous studies have reported the immune profiles of NK cells in CHB patients, they are limited by inconsistent results. Thus, we performed a meta-analysis to characterize reliably the immune profiles of NK cells after CHB infection, specifically frequency, phenotype, and function. Methods A literature search of the computer databases MEDLINE, PUBMED, EMBASE, and Cochrane Center Register of Controlled Trails was performed and 19 studies were selected. The standard mean difference (SMD) and 95% confidence interval (CI) of each continuous variable was estimated with a fixed effects model when I2 < 50% for the test for heterogeneity, or the random effects model otherwise. Publication bias was evaluated using Begg’s and Egger’s tests. Results The meta-analysis of publications that reported frequency of peripheral NK cells showed that NK cell levels in CHB patients were significantly lower compared with that of healthy controls. A higher frequency of CD56bright NK subsets was found in CHB patients, but the CD56dim NK subsets of CHB patients and healthy controls were similar. CHB patients before and after antiviral therapy with nucleotide analogues (NUCs) showed no statistical difference in NK frequency. The activating receptors were upregulated, whereas inhibitory receptors were comparable in the peripheral NK cells of CHB individuals and healthy controls. NK cells of CHB patients displayed higher cytotoxic potency as evidenced by CD107a protein levels and conserved potency to produce interferon-gamma (IFNγ), compared with their healthy counterparts. Conclusion Our results revealed that CHB patients had a lower frequency of NK cells compared with healthy individuals not treatable with antiviral NUC therapy. With an activating phenotype, NK cells in CHB patients showed better cytotoxic potency and conserved IFNγ production.
The leadership role of the municipal chief administrative officer

Abstract: A great deal has been written about leadership, but not much of it focuses on the unique role of the municipal chief administrative officer (CAO). This article argues that the complexity of the position of municipal CAO comes about because the incumbent must lead in three different directions simultaneously: down (dealing with subordinates), out (dealing with residents' groups, media, and other governments), and up (dealing with the mayor and council). Leading in each of those directions requires a different skill set such that the effective CAO must be able to wear a variety of hats and must be able to switch those hats very quickly. The suggestion is made that we need to re-consider the ethics and values associated with the position to update our thinking about the expectations of the position.
[Profile of population targeted by violent behavior of psychotic patients].

OBJECTIVE The aim of this study is to examine the population targeted by the violent behavior of psychotic patients and to provide data on the treatment and therapeutic support of psychiatric professionals based on our results. METHOD Eighty-one psychotic patients lacking criminal responsibility and under observation or mandatory treatment due to violent crime were compared with a control group of 31 persons with criminal responsibility. The sociodemographic features of the two groups' victims and descriptive data about the crimes and the target populations were examined and analyzed with SPSS 11. RESULTS Patient and control groups were compared according to their relationships to their victims. Of psychotic patients' victims, 36.9% percent were family members, while in the non-psychotic group the proportion was 10%, a statistically significant difference (p<0.01). We also found a statistically significant difference between the two groups in the mean ages of their victims and in the proportions who victimized married people, had previously met with their victims or who lived with their victims prior to the homicidal act. CONCLUSION This study concludes that violent psychotic patients mostly choose their victims from among their family members. Psychotic patients were three times more likely to choose a relative compared to the control group. Recognizing the risk factors and the population most often targeted by homicidal behavior is essential for protecting patients and the community.
Managing Human Resources in Latin America : An Agenda for International Leaders

Part 1: Understanding the Latin American Cultural and Economic Context 1. Culture and Human Resource Management in Latin America 2. Latin America: Economic and Business Context 3. Managing HR to Build Social Capital in Latin America within MNCs 4. Paternalism as a Positive Form of Leadership in the Latin American Context Part 2: Human Resource Management in the Latin American Countries 5. Human Resource Management in Argentina 6. Human Resource Management in Brazil 7. Human Resource Management in Central America and Panama 8. Human Resource Management in Chile 9. Human Resource Management in Colombia 10. Human Resource Management in Mexico 11. Human Resource Management in Peru 12. Human Resource Management in Uruguay 13. Human Resource Management in Venezuela 14. Emergent Directions for HRM Research in Latin America
Competition and Big-Six Brand Name Reputation: Evidence from the Ontario Municipal Audit Market

The 1991 amendment to the auditor appointment requirement of Section 86 of the Ontario Municipal Act removes certain barriers to entry into the Ontario municipal audit market. The purpose of this study is to provide evidence that the amendment has enhanced competition in this market. The results indicate that there is a general reduction in the real municipal audit fees, compared to the pre-amendment levels. However, notwithstanding the heightened competition, the Big-Six audit firms continue to command audit fee premiums over the non Big-Six audit firms. This suggests that Big-Six audit fee premiums possibly reflect brand name reputation rather than monopoly/oligopoly rents.
Stereoscopic Illusory ContoursCortical Neuron Responses and Human Perception

In human perception, figure-ground segregation suggests that stereoscopic cues are grouped over wide areas of the visual field. For example, two abutting rectangles of equal luminance and size are seen as a uniform surface when presented at the same depth, but appear as two surfaces separated by an illusory contour and a step in depth when presented with different retinal disparities. Here, we describe neurons in the monkey visual cortex that signal such illusory contours and can be selective for certain figure-ground directions that human observers perceive at these contours. The results suggest that these neurons group stereoscopic cues over distances up to 8. In addition, we compare these results with human perception and show that the mean stimulus parameters required by these neurons also induce optimal percepts of illusory contours in human observers.
KEGG for linking genomes to life and the environment

KEGG (http://www.genome.jp/kegg/) is a database of biological systems that integrates genomic, chemical and systemic functional information. KEGG provides a reference knowledge base for linking genomes to life through the process of PATHWAY mapping, which is to map, for example, a genomic or transcriptomic content of genes to KEGG reference pathways to infer systemic behaviors of the cell or the organism. In addition, KEGG provides a reference knowledge base for linking genomes to the environment, such as for the analysis of drug-target relationships, through the process of BRITE mapping. KEGG BRITE is an ontology database representing functional hierarchies of various biological objects, including molecules, cells, organisms, diseases and drugs, as well as relationships among them. KEGG PATHWAY is now supplemented with a new global map of metabolic pathways, which is essentially a combined map of about 120 existing pathway maps. In addition, smaller pathway modules are defined and stored in KEGG MODULE that also contains other functional units and complexes. The KEGG resource is being expanded to suit the needs for practical applications. KEGG DRUG contains all approved drugs in the US and Japan, and KEGG DISEASE is a new database linking disease genes, pathways, drugs and diagnostic markers.
An Empirical Portfolio Perspective on Option Pricing Anomalies

We empirically study the economic benefits of giving investors access to index options in the standard portfolio problem, analyzing both expected-utility and nonexpected-utility investors in order to understand who optimally buys and sells options. Using data on S&P 500 index options, CRRA investors find it always optimal to short out-of-the-money puts and at-the-money straddles. The option positions are economically and statistically significant and robust to corrections for transaction costs, margin requirements, and Peso problems. Loss-averse and disappointment-averse investors also optimally hold short option positions. Only with highly distorted probability assessments can we obtain positive portfolio weights for puts (cumulative prospect theory and anticipated utility) and straddles (anticipated utility).
Development of a Method for the Preparation of Ruthenium Indenylidene-Ether Olefin Metathesis Catalysts

The reactions between several derivatives of 1-(3,5-dimethoxyphenyl)-prop-2-yn-1-ol and different ruthenium starting materials [i.e., RuCl2(PPh3)3 and RuCl2(p-cymene)(L), where L is tricyclohexylphosphine di-t-butylmethylphosphine, dicyclohexylphenylphosphine, triisobutylphosphine, triisopropylphosphine, or tri-n-propylphosphine] are described. Several of these reactions allow for the easy, in-situ and atom-economic preparation of olefin metathesis catalysts. Organic precursor 1-(3,5-dimethoxyphenyl)-1-phenyl-prop-2-yn-1-ol led to the formation of active ruthenium indenylidene-ether complexes, while 1-(3,5-dimethoxyphenyl)-prop-2-yn-1-ol and 1-(3,5-dimethoxyphenyl)-1-methyl-prop-2-yn-1-ol did not. It was also found that a bulky and strong σ-donor phosphine ligand was required to impart good catalytic activity to the new ruthenium complexes.
The Potential Link between Corporate Environmental and Financial Performance: Empirical Evidence

Environmental considerations are receiving increased attention in the corporate setting by several groups including top management, employees, regulators, environmentalists and the capital markets. Although claims are routinely made that good environmental performance should lead to good financial performance, there is considerable disagreement over whether such a linkage exists. This paper reviews the extant literature to determine whether existing empirical evidence indicates a systematic linkage between firms' environmental performance and their financial performance and what the nature of any such linkage is. Our examination of several different types of empirical studies reveals that there appears to exist a positive link between environmental performance and financial performance, but several caveats are necessary in interpreting the literature. We provide a discussion of these caveats and suggest fruitful directions for future research.
Capacity of Underspread WSSUS Fading Channels in the Wideband Regime

We characterize the infinite bandwidth capacity behavior of the general class of underspread wide-sense stationary uncorrelated scattering (WSSUS) time-frequency selective Rayleigh fading channels. In particular, we propose a signaling scheme, termed time-frequency pulse position modulation (TF-PPM), which is shown to achieve AWGN channel capacity in the infinite bandwidth limit. As a trivial consequence of this result, the infinite bandwidth capacity of WSSUS underspread fading channels, irrespectively of the scattering function, equals the AWGN channel's infinite bandwidth capacity. The wideband slope achieved by TF-PPM is found to be zero, irrespectively of the channel's scattering function, even in the presence of perfect receive channel state information. Our proof techniques use the fact that underspread fading channels have a highly structured set of eigenfunctions and a property of orthogonal signaling schemes first presented in Butman and Klass, Jet Propulsion Lab. , Tech. Rep., 1973