Miracle-dz/UniFAR-FTUs huggingface dataset:
Effects of simian virus 40 T-antigens on normal human mammary epithelial cells reveal evidence for spontaneous alterations in addition to loss of p16(INK4a) expression.

Under standard culture conditions, normal human mammary epithelial cells (HMECs) divide a limited number of times before proliferation ceases in a growth-arrested state referred to as selection. Cells that have undergone spontaneous loss of p16(INK4a) expression due to hypermethylation of the p16(INK4a) CpG island emerge from selection and proliferate for an extended, but limited, period before senescence. Here we show, as expected, that selection was bypassed by expression of SV40 large T-antigen proteins containing an intact pRb-binding domain in preselection cells. These cells were immortalized with high efficiency (seven of nine separate cultures). Also as expected, postselection cells were immortalized by expression of the human papillomavirus-16 E6 oncoprotein (four of four cultures), which inactivates p53 protein. In contrast, we found that expression of SV40 large T-antigen protein, which also inactivates p53, was poorly maintained in postselection cultures due to its growth-suppressive effects; consequently, these cells became immortalized at low efficiency (one of 11 cultures). Reexpression of p16(INK4a) in postselection HMECs by the demethylating agent, 5-azacytidine, or transfection of a p16(INK4a) expression plasmid did not restore the ability of these cells to undergo SV40-induced transformation. Postselection HMECs are a widely used in vitro model system, but these observations indicate they have undergone changes in gene expression in addition to loss of p16(INK4a) expression.
Evaluating Public Sector Sponsored Training in East Germany

Support of training has been a very important instrument of active labor market policy in East Germany. This paper attempts an evaluation of the employment and wage effects of training supported by public income maintenance outside of a firm. After describing the labor market developments in East Germany, we illustrate the evaluation problem. Then, we estimate a simultaneous model for participation in training, employment, and wages. Taking account of selection effects before participation, our findings mostly suggest positive though only partially significant long-run effects of training on employment or wages. Copyright 2000 by Oxford University Press.
Audit costs, material weaknesses under SOX Section 404

Purpose - Section 404 of the Sarbanes-Oxley Act (SOX) of 2002 required companies to report on the effectiveness of their internal controls over financial reporting. Auditors also must attest to, and report on, the assessment of the effectiveness of internal control over financial reporting made by the management of the company being audited. The purpose of this paper is to provide analyses of audit fee costs and material weaknesses reported for companies of different sizes after the effective date of Section 404 and suggest approaches to reduce SOX 404 compliance costs. Design/methodology/approach - Quantitative analysis and deductive reasoning are used to evaluate audit costs associated with Section 404. Findings - Audit fees have been increased substantially, particularly during the first year a company complied with Section 404, and have not been dropped substantially after the first year of compliance. Companies with sales of less than $1 billion reported significantly more material weaknesses than larger companies. Originality/value - This paper documents audit costs after the SOX Section 404 effective date, the typical types of material weaknesses reported, the proportion of companies of different sizes reporting material weaknesses, and describes approaches to reduce compliance costs.
Coproduction and Equity in Public Service Delivery

Public managers and researchers devote much attention to the benefits of coproduction, or the mixing of the productive efforts of public employees and citizens in public service design and delivery. One concern, however, is the distributional consequences of coproduction. This article proposes that disadvantaged citizens may be constrained by a lack of knowledge or other resources necessary to contribute to and benefit from the coproduction process. From this assumption, the authors develop the theoretical argument that if coproduction programs were designed to lift constraints on disadvantaged citizens, they might increase both efficiency and equity. This claim is tested using a field experiment on educational services. A coproduction program providing immigrant parents with knowledge and materials useful to their children's early educational development had a substantial positive impact on the educational outcomes of disadvantaged children, thereby diminishing inequity. Economically, the program was more efficient than later compensation of low-performing children.
Variable effects of L-arginine analogs on L-arginine-nitric oxide pathway in human neutrophils and platelets may relate to different nitric oxide synthase isoforms.

L-Arginine analogs are generally used as inhibitors of nitric oxide (NO) synthesis in a variety of tissues. We studied the effects of two analogs of L-arginine on L-arginine transport and NO synthase activity in human polymorphonuclear leukocytes (PMN) and platelets. Both NG-nitro-L-arginine methylester and N omega-nitro-L-arginine reduced the uptake of 3H-L-arginine in human PMN and platelets in a concentration-dependent fashion. The inhibitory effect of these analogs on the uptake of 3H-L-arginine was greater in PMN than in platelets (P < .05). Both agents also modestly inhibited NO synthase activity in platelet cytosol, whereas neither had significant and specific effect on NO synthase activity in the PMN cytosol. NO synthase activity in intact PMN, but not in platelets, was insensitive to exogenous Ca++. Reverse transcription-polymerase chain reaction products showed the presence of endothelial constitutive (756 bp) and the neuronal constitutive (629 bp) NO synthase isoforms in human platelets and PMN, respectively. This was further confirmed by Southern analysis. Thus the classic inhibitors of NO synthesis primarily decrease L-arginine uptake in PMN and platelets, and significantly affect NO synthase activity only in platelets. These differences may, at least in part, be due to the presence of different NO synthase isoform in platelets and PMN.
Economic Determinants of Multiple Accounting Method Choices in a Swiss Context

This article investigates economic determinants that may affect multiple accounting method choices made by Swiss listed companies. It intends to make a contribution to the accounting choice literature for at least four reasons. This is, to our knowledge, the first study to investigate the economic determinants of Swiss accounting method choices. Second, Swiss firms provide an interesting sample for testing accounting method choices because they can choose from a much wider range of accounting methods than their American counterparts. Third, this study examines the balance sheet effect as well as the income statement effect. Lastly, multiple accounting methods are used instead of individual choices. The empirical results exhibit that income-accelerating accounting method choices is positively associated with the recourse to bank and private loans, the extent of assets specificity and the ownership dilution of the firm and negatively with labour force. Additionally, firms that select leverage-ratios decreasing accounting methods, make higher recourse to debt and especially bank loans to finance their activities and exhibit a higher proportion of specific assets than other corporations. Overall, this result suggests that in a Swiss context, managers may select accounting methods to decrease both debt and political costs as well as to increase their own compensation to some extent.
A robust power flow algorithm for radial distribution systems

In this paper, a new algorithm is presented to solve the power flow problem in radial distribution systems. The proposed method takes into account the voltage dependency of static loads, and line charging capacitance. The method is based on the forward and backward voltage calculation by using polynomial voltage equation and KirchofPs Law for each branch. Convergence speed and reliability of the method is compared with the standard Newton-Raphson, PFLOW and Ratio-Flow method which is based on classical forward-backward ladder method. The convergence ability is also tested for different loading conditions and different R/X ratios under wide range of the exponents of the loads. Results show that the proposed algorithm is reliable, simple and has fast convergence ability. Furthermore, it is observed that the method is less sensitive to the system's parameters such as R/X ratio and loading levels.
Does Supermarket Purchase Affect the Dietary Practices of Households? Some Empirical Evidence from Guatemala

Very little is known about how changes in the retail environment affect consumers'diet and health status, especially in developing countries. This article examines the impact of supermarket purchases on the dietary practices of households in Guatemala, using an instrumental variable method to take account of the potential endogeneity of the supermarket purchase variable. The results reveal that supermarket purchases increase the share of highly and partially processed foods at the expense of staple foods, and are also positively and significantly associated with individual Body Mass Index. Different policy moves should be envisaged towards'healthier'diets. Copyright (c) The Author 2008. Journal compilation (c) 2008 Overseas Development Institute.
Informativeness and Influence of Limit Order Books on Order Submissions in Electronic Continuous Auction Markets

In this study, the authors investigate the relationship between price movement and the depth of limit order books, as well as the relationship between order submission/ cancellation and depth for institutional and individual investors, respectively. They find that the relationship between the best bid/ask depth on limit order books and price movement is positive. However, the relationship is less significant for the sum of the second to fifth depths resulting from the corresponding bid/ask prices, especially in the groups having the lowest trading volume and the lowest market capitalization. They conjecture that the difference in informational content between the best depth and minor depth is due to the continuous auction-trading mechanism on the Taiwan Stock Exchange (TWSE). In addition, the authors find that individual and institutional investors submit and cancel orders differently depending on the depth of the limit order books. In particular, individual investors are more stable in providing liquidity on the buy side than on the sell side. The authors contribute to better understanding of the informative role limit order books play and the influence of limit order books on order submissions and cancellations.
Venture capital and private equity industry in Hungary

Hungary represents the second most developed venture capital and private equity (VC&PE) market in Central and Eastern Europe. This article is based on a detailed survey of the entire VC industry between 1989–2010. It demonstrates that while there was a relatively strong correlation between the allocation of capital to VC&PE funds and the capital flow into the Budapest Stock Exchange, the changes in investment activities were closely related to election years. Investments had been hampered primarily not by the shortage of capital, but by a lack of demand and attractive business plans. The article illustrates the different roles and approaches of global, regional and country VC&PE funds in Hungary. It points out that VC investments hardly satisfied their principal function or mission, namely to support innovative start-up and small businesses. Government interventions in the VC market proved to be ineffective as well. Similarly to the whole region, the Hungarian market profited from a transitory situation in the case of high-value PE transactions between 2007 and 2008, at the beginning of the crisis, when the investment problems in Western Europe had yet not extended to the CEE region. From 2009 onward, however, the crisis has resulted in a drop in investments despite the significant amount of uninvested capital accumulated in recent years. As to the prospects for 2013, the early-stage VC segment in Hungary is expected to flourish owing to the Jeremie funds, while the high-value buyout segment of the market will suffer from both the euro zone debt crisis and the loss of transparency in economic policy.
Measurement of resistant starch by enzymatic digestion in starch and selected plant materials: collaborative study.

Interlaboratory performance statistics was determined for a method developed to measure the resistant starch (RS) content of selected plant food products and a range of commercial starch samples. Food materials examined contained RS (cooked kidney beans, green banana, and corn flakes) and commercial starches, most of which naturally contain, or were processed to yield, elevated RS levels. The method evaluated was optimized to yield RS values in agreement with those reported for in vivo studies. Thirty-seven laboratories tested 8 pairs of blind duplicate starch or plant material samples with RS values between 0.6 (regular maize starch) and 64% (fresh weight basis). For matrixes excluding regular maize starch, repeatability relative standard deviation (RSDr) values ranged from 1.97 to 4.2%, and reproducibility relative standard deviation (RSDR) values ranged from 4.58 to 10.9%. The range of applicability of the test is 2-64% RS. The method is not suitable for products with <1% RS (e.g., regular maize starch; 0.6% RS). For such products, RSDr and RSDR values are unacceptably high.
Valuation of Angel‐Backed Companies: The Role of Investor Human Capital

This article examines how angel investors' human capital affects the valuation of their portfolio companies, based on the pre‐money valuation of 123 investment rounds in 58 elgian companies. We argue that angel investors with higher levels of human capital will perceive a higher value‐creating potential in entrepreneurial opportunities through their ability to see more value‐creating options, a higher value‐adding potential post‐investment, and an enhanced legitimacy provided to the venture. Economic theories suggest they appropriate these rents through lower valuations, whereas stewardship theory suggests they share value creation with entrepreneurs. Consistent with stewardship theory, we show angel investors negotiate higher valuations when they have higher levels of human capital, more specifically if they studied longer, have a business degree, more entrepreneurial experience, or previous professional law experience. As such, our results contrast with the behavior of venture capital investors who negotiate lower valuations when they have more experience.
Predator-induced stress makes the pesticide carbaryl more deadly to gray treefrog tadpoles (Hyla versicolor)

Global declines in amphibians likely have multiple causes, including widespread pesticide use. Our knowledge of pesticide effects on amphibians is largely limited to short-term (4-d) toxicity tests conducted under highly artificial conditions to determine lethal concentrations (LC50). We found that if we used slightly longer exposure times (10–16 d), low concentrations of the pesticide carbaryl (3–4% of LC504-d) killed 10–60% of gray treefrog (Hyla versicolor) tadpoles. If predatory cues also were present, the pesticide became 2–4 times more lethal, killing 60–98% of tadpoles. Thus, under more realistic conditions of increased exposure times and predatory stress, current application rates for carbaryl can potentially devastate gray treefrog populations. Further, because predator-induced stress is ubiquitous in animals and carbaryl's mode of action is common to many pesticides, these negative impacts may be widespread in nature.
Management of accrual components in response to corporate income tax rate changes: Evidence from Korea

Changes in the statutory corporate income tax rate provide firms with an opportunity to reduce their tax burden by shifting their taxable income from higher to lower tax rate years. One negative consequence of shifting taxable income across years is higher variation in book income for financial reporting purposes. Taxable income and book income are closely related in most countries, and, in general, reporting volatile book income across years is not a favorable signal to investors. This study investigates how firms shift taxable income and concurrently mitigate book income fluctuation by managing accrual components separately when the statutory income tax rate changes. Unlike prior studies, we decompose discretionary accruals into two components and examine distinctive patterns of accrual management in Korea, where book-tax conformity is high and aggressive tax avoidance is restricted. We find that firms manage book-tax accruals for taxable income shifting and manage book-only accruals to mitigate book income fluctuation. Furthermore, we find the extent of book-tax and book-only accruals management varies depending on the firms’ tax and financial reporting costs. The results of this study provide clear and compelling evidence of firms’ opportunistic accrual management behavior in response to statutory tax rate reduction.
Sociology fools the technician? Product durability and social constraints to eco-efficiency for refrigerators and freezers

Under conditions of ecological modernization, improved eco-efficiency (or, in this case, more specifically energy efficiency) of household appliances has been regarded as an important contribution to more sustainable lifestyles. A point of discussion between radical environmentalists and advocates of ecological modernization might indeed be questions of product improvement and whether the move towards eco-efficient products provides a sufficient answer to the environmental challenge. Will we be able to transform Western lifestyles in a direction of low environmental impact by mainly technological measures? An analysis of Norwegian survey data indicates that the new, energy-efficient cold appliances often do not really replace older products but rather add to the present appliance population. This means that the expected decline in domestic energy use for cooling and freezing is, at best, delayed. Products tend to be used for as long as they work. Thus, the replacement model of economists and engineers fails when confronted with societal practice. Technological improvement might fool the environmentalist, but sociology might fool the technician as well.
In ovo gene manipulation of melanocytes and their adjacent keratinocytes during skin pigmentation of chicken embryos

During skin pigmentation in avians and mammalians, melanin is synthesized in the melanocytes, and subsequently transferred to adjacently located keratinocytes, leading to a wide coverage of the body surface by melanin‐containing cells. The behavior of melanocytes is influenced by keratinocytes shown mostly by in vitro studies. However, it has poorly been investigated how such intercellular cross‐talk is regulated in vivo because of a lack of suitable experimental models. Using chicken embryos, we developed a method that enables in vivo gene manipulations of melanocytes and keratinocytes, where these cells are separately labeled by different genes. Two types of gene transfer techniques were combined: one was a retrovirus‐mediated gene infection into the skin/keratinocytes, and the other was the in ovo DNA electroporation into neural crest cells, the origin of melanocytes. Since the Replication‐Competent Avian sarcoma‐leukosis virus long terminal repeat with Splice acceptor (RCAS) infection was available only for the White leghorn strain showing little pigmentation, melanocytes prepared from the Hypeco nera (pigmented) were back‐transplanted into embryos of White leghorn. Prior to the transplantation, enhanced green fluorescent protein (EGFP)+Neor+‐electroporated melanocytes from Hypeco nera were selectively grown in G418‐supplemented medium. In the skin of recipient White leghorn embryos infected with RCAS‐mOrange, mOrange+ keratinocytes and transplanted EGFP+ melanocytes were frequently juxtaposed each other. High‐resolution confocal microscopy also revealed that transplanted melanocytes exhibited normal behaviors regarding distribution patterns of melanocytes, dendrite morphology, and melanosome transfer. The method described in this study will serve as a useful tool to understand the mechanisms underlying intercellular regulations during skin pigmentation in vivo.
The PRQ—A Social Support Measure

The Personal Resource Questionnaire (PRQ) is a two-part measure of the multidimensional characteristics of social support. Part one provides descriptive information about the person's resources, the satisfaction with these resources, and whether or not there is a confidant. Part two contains a 25-item Likert scale developed according to Weiss's relational dimensions and a five-item Self-Help Ideology scale. The PRQ was administered as the measure of one of the independent variables in a study of 149 male or female spouses of individuals with multiple sclerosis. Content and face validity procedures were completed previous to the study. An internal consistency reliability coefficient of α = . 89 was obtained for the PRQ Part 2. Moderate intercorrelations for the dimensional subscales—intimacy, social integration, worth, and assistance—indicate that there is some overlap of these dimensions. Low intercorrelations between nurturance and the other four subscales suggest that nurturance is an independent scale. Modest predictive validity coefficients were obtained. At the present time the intended use of the PRQ is for research. Plans for tool development include obtaining further construct validity information and test-retest reliability.
The influences of interviewer-related and situational factors on interviewer reactions to high structured job interviews

In response to a highly competitive business environment, organizations need to use effective selection tools to identify potential talented employees. High structured interviews (HSIs) have been shown to have high criterion-related validity and reliability but remain much less popular than low structured interviews (LSIs). As the issue of interviewer reaction toward HSI remains largely unexamined, this study intends to examine how interviewer-related factors (cognitive style and needs for power) and situational factors (job complexity and organizational interview norms) jointly influence interviewer reactions toward HSI. Using a sample of 292 interviewers from 33 firms in Taiwan, we found that analytic interviewers and those who worked in firms with higher organizational interview norms reacted more positively toward HSI. Furthermore, analytic interviewers reacted more positively toward HSI for interview positions with higher job complexity. Unexpectedly, in organizations with higher interview norms, interviewers' needs for power were positively related to their reactions toward HSI. Practically, our findings shed light on ways in which organizations could increase interviewers' willingness to conduct HSI so as to ensure the greatest potential of HSI in the process of personnel selection.
The notion of market power in the Italian marginalist school

The paper deals with the notion of market power in the writings of two well-known Italian marginalists: Vilfredo Pareto (1848-1923), and Enrico Barone (1859-1924). It brings into focus the two economists’ definition of the sources of market power, the kind of entry barriers the identified, and the role they attributed to potential competition. It shows that even if Pareto and Barone did not provide original analytical contributions to the solution of the models of price determination in imperfectly competitive markets, they should still have a place in the history of the theory of non-competitive markets for their theoretical innovations concerning the causes of market power.