Miracle-dz/UniFAR-FTUs huggingface dataset:
The Effects of Moral Reasoning on Financial Reporting Decisions in a Post Sarbanes‐Oxley Environment

Our study examines whether the certification requirements under Section 302 of the Sarbanes‐Oxley Act of 2002 affect financial reporting decisions. Using 74 part‐time MBA students as a proxy for corporate managers, we find that the participants' level of moral reasoning and their assessed influence of the Sarbanes‐Oxley Act were significantly positively associated with the amount of loss recognized through their financial statement adjustment decisions. Consistent with expectations, there was also a significant interaction whereby the influence of the Sarbanes‐Oxley Act was significantly positively associated with the adjustment decision for those participants at lower levels of moral reasoning, but not with the adjustment decision for those participants at higher levels. Thus, the findings from our study suggest that the Sarbanes‐Oxley Act may be an effective deterrent for an overstatement of financial statement income by individuals at lower levels of moral reasoning. These results should be of consider.
Risk of metabolic syndrome in patients with schizophrenia: comparative study with population of bank employees in Russia

Summary Aim. This study is dedicated to evaluation of the prevalence of metabolic syndrome and its components in patients with schizophrenia in Russia. Methods. 138 patients with schizophrenia who received antipsychotic medication and 138 mental healthy subjects from 1,561 bank employees cohort matched to schizophrenic patients by sex, age and body mass index were enrolled to the study. Fasting blood plasma levels of glucose, lipids, insulin, cortisol, prolactin concentrations were determined. Results . In comparison with control group, patients had significantly higher frequency of metabolic syn- drome and abdominal type of obesity (according to NCEP ATP III and IDF criteria). In spite of lesser lev- el of plasma glucose and total cholesterol, plasma insulin and triglycerides concentrations were higher in patients with schizophrenia. High density lipoprotein cholesterol concentration was lower in patients while arterial blood pressure level didn't differ between groups. Cortisol and prolactin levels were elevated in the patient group, but these hormones neither correlated with metabolic syndrome nor with any metabol- ic parameters studied. Discussion. The study conducted in Russia revealed the increased frequency of metabolic syndrome in schizophrenic patients in comparison with mental healthy cohort. The main disorders found in the patient group were abdominal obesity, insulin resistance and dyslipidemia. Conclusion . Results obtained in this study should be taken into account when developing of medical treatment of patients with schizophrenia. schizophrenia / antipshychotics / metabolic syndrome / obesity / insulin resistance
401(k) Plan Asset Allocation, Account Balances, and Loan Activity in 2012

This paper is an update of the Employee Benefit Research Institute and the Investment Company Institute’s ongoing research into 401(k) plan participants’ activity through year-end 2012. The report is divided into four sections: The first describes the EBRI/ICI 401(k) database; the second presents a snapshot of participant account balances at year-end 2012; the third looks at participants’ asset allocations, including analysis of 401(k) participants’ use of target-date, or lifecycle, funds; and the fourth focuses on participants’ 401(k) loan activity. On average, at year-end 2012, 61 percent of 401(k) participants’ assets were invested in equity securities through equity funds, the equity portion of balanced funds, and company stock. Thirty-three percent was in fixed-income securities such as stable-value investments and bond and money funds. At year-end 2012, 15 percent of the assets in the EBRI/ICI 401(k) database were invested in target-date funds and 41 percent of 401(k) participants in the database held target-date funds. Also known as lifecycle funds, these funds are designed to offer a diversified portfolio that automatically rebalances to be more focused on income over time. At year-end 2012, nearly 54 percent of the account balances of recently hired participants in their 20s were in balanced funds, compared with 51 percent in 2011, and about 7 percent in 1998. A significant subset of that balanced fund category is in target-date funds. At year-end 2012, 43 percent of the account balances of recently hired participants in their 20s were invested in target-date funds, compared with 40 percent at year-end 2011. The share of 401(k) accounts invested in company stock edged down to 7 percent at year-end 2012. This share has fallen by more than half since 1999. Recently hired 401(k) participants contributed to this trend: they tended to be less likely to hold employer stock. At year-end 2012, 21 percent of all 401(k) participants who were eligible for loans had loans outstanding against their 401(k) accounts, unchanged from year-end 2011, 2010, and 2009, but up from 18 percent at year-end 2008. Loans outstanding amounted to 13 percent of the remaining account balance, on average, at year-end 2012, down 1 percentage point from year-end 2011. Nevertheless, loan amounts outstanding increased slightly from the previous year. To understand changes in 401(k) participants’ average account balances, it is important to analyze a sample of consistent participants. As with previous EBRI/ICI updates, analysis of a sample of consistent 401(k) participants (those that have been in the same plan since 2007) is expected to be published in 2014.
Delayed gastric emptying of both the liquid and solid components of a meal in chronic liver disease.

OBJECTIVES To evaluate gastric emptying in patients with chronic liver disease and portal hypertension. METHODS We measured gastric emptying of both the liquid and solid components of a meal in 10 consecutive patients with chronic liver disease and portal hypertension, but free of ascites, and 14 age- and sex-matched healthy controls. In the patients with liver disease, relationships between emptying and liver function were examined. To measure gastric emptying, subjects consumed a test meal that consisted of scrambled eggs labeled with 99mTc-sulfur colloid and 4 oz of water labeled with 111In-diethylene triamine pentacetic acid (DTPA). RESULTS Patients with liver disease and portal hypertension demonstrated delayed emptying of both the liquid (t1/2, min, mean +/- SE, patients vs. CONTROLS 69.4 +/- 19.4 vs. 31.4 +/- 1.8, p < 0.01) and solid (post-lag phase solid emptying: 141 +/- 32.9 vs. 69.8 +/- 4.6, p < 0.006) components of the meal. We could not identify any correlation between gastric emptying and tests of liver function. CONCLUSIONS Gastric emptying is delayed in patients with liver disease and portal hypertension; this abnormal gastric motor function may contribute to the pathophysiology of foregut complaints in this patient population.
Is there histomorphological evidence of plantar metatarsal fat pad atrophy in patients with diabetes?

UNLABELLED The etiology of diabetic foot ulceration remains incompletely understood. Among other factors such as foot deformity in the presence of neuropathy, plantar fat pad atrophy has been identified as a contributory factor in diabetic foot ulceration. An association between fat pad atrophy and diabetic foot ulceration has been documented by imaging and histomorphological analysis of the calcaneal fat pad. However, histomorphological analysis of the metatarsal fat pad has not been performed to date. The present study entailed 14 patients with diabetes and 14 nondiabetic controls and was aimed at documenting histomorphological evidence for presumed plantar metatarsal fat pad atrophy in patients with diabetes. Histological stains and computer-assisted planimetry were performed on samples of metatarsal fat obtained during forefoot surgery. The histomorphological and planimetric analyses of adipocyte cross-sectional area and nuclear density demonstrated no differences between patients with diabetes and control patients. Our findings demonstrate that systemic atrophy of the metatarsal fat pad is not present in the diabetic foot and may not explain the structural changes previously proposed by noninvasive imaging. LEVEL OF CLINICAL EVIDENCE 3.
Knowledge and practices of childhood immunization among primary health care providers in Riyadh City: Part I: Handling and administration of vaccines

The knowledge and practice of physicians and nurses with regard to immunization has been assessed. A self-administered questionnaire with 50 statements related to knowledge and practice of vaccination was distributed among workers in 50 MOH PHCs in Riyadh city. 506 questionnaires were returned, 479 were analysed. A response rate of almost 70%. For most of the statements cited a correct response of knowledge & practice was obtained from more than 80% of the sample. However for few others, correct response has dropped to 40% or less. Experience in dealing with vaccination, and a formal training in vaccination were not significantly associated with the responses of both physicians and nurses. Inspite of the limitations of this study it could be fairly concluded that the overall knowledge and practices of childhood immunizations among the primary care providers surveyed was good. Significant gaps still exist. This highlights the need for continuous training and supervision of health care providers dealing with children immunization.
Children and Adolescents with Neurofibromatosis 1: A Behavioral Phenotype

Twenty 6− to 17-year-old children with neurofibromatosis 1 (NF1) were compared to 20 age-and sex-matched siblings on a wide range of neuropsychological and behavioral dimensions. In familial cases, diagnostic status was confirmed by gene linkage with greater than 98% accuracy. Visual examinations that included assessments of visual evoked responses (VER) were performed on subjects with NF1. Forty-two percent of NF1 subjects had abnormal VER and underwent magnetic resonance imagery or computed tomography scans of the brain. On a variety of skills, subjects with NF1 performed more poorly than unaffected siblings. Children with NF1 were found to be less competent on measures of cognitive, language, and motor development, visual-spatial judgment, visual-motor integration, and academic achievement. Learning disabilities were common in children with NF1. Parents and teachers reported that NF1 subjects had internalizing problems and difficulty interacting with peers. A behavioral phenotype for NF1 and recommendations for preventative interventions are proposed.
Evaluation of Primary Production in the Lower Amazon River Based on a Dissolved Oxygen Stable Isotopic Mass Balance

The Amazon River outgasses nearly an equivalent amount of CO2 as the rainforest sequesters on an annual basis due to microbial decomposition of terrigenous and aquatic organic matter. Most research performed in the Amazon has been focused on unraveling the mechanisms driving CO2 production since the recognition of a persistent state of CO2 supersaturation. However, although the river system is clearly net heterotrophic, the interplay between primary production and respiration is an essential aspect to understanding the overall metabolism of the ecosystem and potential transfer of energy up trophic levels. For example, an efficient ecosystem is capable of both decomposing high amounts of organic matter at lower trophic levels, driving CO2 emissions, and accumulating energy/biomass in higher trophic levels, stimulating fisheries production. Early studies found minimal evidence for primary production in the Amazon River mainstem and it has since been assumed that photosynthesis is strongly limited by low light penetration attributed to the high sediment load. Here, we test this assumption by measuring the stable isotopic composition of O2 (δ18O-O2) and O2 saturation levels in the lower Amazon River from Obidos to the river mouth and its major tributaries, the Xingu and Tapajos rivers, during high and low water periods. An oxygen mass balance model was developed to estimate the input of photosynthetic oxygen in the discrete reach from Obidos to Almeirim, midway to the river mouth. Based on the oxygen mass balance we estimate that primary production occurred at a rate of 0.39 ± 0.24 g O m3 d-1 at high water and 1.02 ± 0.55 g O m3 d-1 at low water. This translates to 41 ± 24% of the rate of O2 drawdown via respiration during high water and 67 ± 33% during low water. These primary production rates are 2-7 times higher than past estimates for the Amazon River mainstem. It is possible that at high water much of this productivity signal is the result of legacy advection from floodplains, whereas limited floodplain connectivity during low water implies that most of this signal is the result of in situ primary production in the Amazon River mainstem.
Derivation of nonlinear Gibbs measures from many-body quantum mechanics

We prove that nonlinear Gibbs measures can be obtained from the corresponding many-body, grand-canonical, quantum Gibbs states, in a mean-field limit where the temperature T diverges and the interaction behaves as 1/T. We proceed by characterizing the interacting Gibbs state as minimizing a functional counting the free-energy relatively to the non-interacting case. We then perform an infinite-dimensional analogue of phase-space semiclassical analysis, using fine properties of the quantum relative entropy, the link between quantum de Finetti measures and upper/lower symbols in a coherent state basis, as well as Berezin-Lieb type inequalities. Our results cover the measure built on the defocusing nonlinear Schr{o}dinger functional on a finite interval, as well as smoother interactions in dimensions d\textgreater{}1.
Immunocytochemical analysis of Uukuniemi virus budding compartments: role of the intermediate compartment and the Golgi stack in virus maturation

Previous studies have suggested that Uukuniemi virus, a bunyavirus, matures at the membranes of the Golgi complex. In this study we have employed immunocytochemical techniques to analyze in detail the budding compartment(s) of the virus. Electron microscopy of infected BHK-21 cells showed that virus particles are found in the cisternae throughout the Golgi stack. Within the cisternae, the virus particles were located preferentially in the dilated rims. This would suggest that virus budding may begin at or before the cis Golgi membranes. The virus budding compartment was studied further by immunoelectron microscopy with a pre-Golgi intermediate compartment marker, p58, and a Golgi stack marker protein, mannosidase II (ManII). Virus particles and budding virus were detected in ManII-positive Golgi stack membranes and, interestingly, in both juxtanuclear and peripheral p58-positive elements of the intermediate compartment. In cells incubated at 15 degrees C the nucleocapsid and virus envelope proteins were seen to accumulate in the intermediate compartment. Immunoelectron microscopy demonstrated that at 15 degrees C the nucleocapsid is associated with membranes that show a characteristic distribution and tubulo-vesicular morphology of the pre-Golgi intermediate compartment. These membranes contained virus particles in the lumen. The results indicate that the first site of formation of Uukuniemi virus particles is the pre-Golgi intermediate compartment and that virus budding continues in the Golgi stack. The results raise questions about the intracellular transport pathway of the virus particles, which are 100 to 120 nm in diameter and are therefore too large to be transported in the 60-nm-diameter vesicles postulated to function in the intra-Golgi transport. The distribution of the virus in the Golgi stack may imply that the cisternae themselves have a role in the vectorial transport of virus particles.
Occurrence and levels of phages proposed as surrogate indicators of enteric viruses in different types of sludges

A method based on the treatment of sludge with beef extract recovered, with similar efficiency, the three groups of bacteriophages studied from different kinds of sludges. The three groups of bacteriophages were found in high numbers in the different sludge types, the highest value being that of somatic coliphages in primary sludge of a biological treatment plant (1·1 × 105 pfu g−1) and the lowest being that of Bacteroides fragilis phages (110 pfu g−1) in de‐watered, anaerobically, mesophilically‐digested sludge. All phages studied accumulated in the sludges. In primary and activated sludges, all three types accumulated similarly but in lime‐treated sludge and de‐watered, anaerobically, mesophilically‐digested sludge, the relative proportion of F‐specific bacteriophages decreased significantly with respect to somatic coliphages and bacteriophages infecting B. fragilis. All phages survived successfully in stored sludge, depending on the temperature, and again, F‐specific bacteriophages survived less successfully than the others.
Regulated Separation of Sister Centromeres depends on the Spindle Assembly Checkpoint but not on the Anaphase Promoting Complex/Cyclosome

Key to faithful genetic inheritance is the cohesion between sister centromeres that physically links replicated sister chromatids and is then abruptly lost at the onset of anaphase. Misregulated cohesion causes aneuploidy, birth defects and perhaps initiates cancers. Loss of centromere cohesion is controlled by the spindle checkpoint and is thought to depend on a ubiquitin ligase, the Anaphase Promoting Complex/Cyclosome (APC). But here we present evidence that the APC pathway is dispensable for centromere separation at anaphase in mammals, and that anaphase proceeds in the presence of cyclin B and securin. Arm separation is perturbed in the absence of APC, compromising the fidelity of segregation, but full sister chromatid separation is achieved after a delayed anaphase. Thereafter, cells arrest terminally in telophase with high levels of cyclin B. Extending these findings we provide evidence that the spindle checkpoint regulates centromere cohesion through an APC-independent pathway. We propose that this Centromere Linkage Pathway (CLiP) is a second branch that stems from the spindle checkpoint to regulate cohesion preferentially at the centromeres and that Sgo1 is one of its components. Supplemental Figures
The -765G>C polymorphism in the cyclooxygenase-2 gene and digestive system cancer: a meta-analysis.

BACKGROUND Published data regarding associations between the -765G>C polymorphism in cyclooxygenase-2 (COX-2) gene and digestive system cancer risk have been inconclusive. The aim of this study was to comprehensively evaluate the genetic risk of the -765G>C polymorphism in the COX-2 gene for digestive system cancer. MATERIALS AND METHODS A search was performed in Pubmed, Medline (Ovid), Embase, CNKI, Weipu, Wanfang and CBM databases, covering all studies until Feb 10, 2014. Statistical analysis was performed using Revman5.2. RESULTS A total of 10,814 cases and 16,174 controls in 38 case-control studies were included in this meta-analysis. The results indicated that C allele carriers (GC+CC) had a 20% increased risk of digestive system cancer when compared with the homozygote GG (odds ratio (OR)=1.20, 95% confidence interval (CI), 1.00-1.44 for GC+CC vs GG). In the subgroup analysis by ethnicity, significant elevated risks were associated with C allele carriers (GC+CC) in Asians (OR = 1.46, 95% CI=1.07-2.01, and p=0.02) and Africans (OR=2.12, 95% CI=1.57-2.87, and p< 0.00001), but not among Caucasians, Americans and mixed groups. For subgroup analysis by cancer type (GC+CC vs GG), significant associations were found between the -765G>C polymorphism and higher risk for gastric cancer (OR=1.64, 95% CI=1.03-2.61, and p=0.04), but not for colorectal cancer, oral cancer, esophageal cancer, and others. Regarding study design (GC+CC vs GG), no significant associations were found in then population-based case-control (PCC), hospital-based case-control (HCC) and family-based case-control (FCC) studies. CONCLUSIONS This meta-analysis suggested that the -765G>C polymorphism of the COX-2 gene is a potential risk factor for digestive system cancer in Asians and Africans and gastric cancer overall.
Tenure and CEO pay

This paper studies how the CEO pay level and pay-performance sensitivity vary with her tenure in the firm. Predictions of four theories are considered: entrenchment, learning, career concerns and dynamic contracting hypotheses. We document a positive association between tenure and CEO pay levels, and an analogous positive relation between tenure and the CEO‟s payperformance sensitivity. Pay levels of CEOs hired from inside the firm goes up twice as fast with tenure compared to CEOs hired from inside the firm, and CEOs with higher CEO Pay Slice or Gindex have a much stronger tenure-pay level association. Therefore, results for pay levels clearly support the entrenchment hypothesis. Results are also generally consistent with the career concerns and the dynamic contracting hypotheses. a Yale School of Management, and b Rutgers Business School, respectively. We thank Alex Edmans, Xavier Gabaix, and Zhiguo He for helpful comments. Palia gratefully acknowledges partial financial support from the Thomas A. Renyi Chair in Banking. All errors remain our responsibility. Corresponding author: Martijn Cremers, Yale School of Management, International Center for Finance, 135 Prospect Street, New Haven, CT, 05620; martijn.cremers@yale.edu.
Effect of lanreotide on polycystic liver and kidneys in autosomal dominant polycystic kidney disease: an observational trial

Several trials have demonstrated that somatostatin analogues decrease liver volume in mixed populations of patients with autosomal dominant polycystic kidney disease (ADPKD) and isolated polycystic liver disease. Chronic renal dysfunction in ADPKD may affect treatment efficacy of lanreotide and possibly enhances risk for adverse events. The aim of this open‐label clinical trial (RESOLVE trial) was to assess the efficacy of 6‐month lanreotide treatment, 120 mg, subcutaneously every 4 weeks in ADPKD patients with symptomatic polycystic liver disease.
A development of the Landis technique for measuring the filtration coefficient of individual capillaries in the frog mesentery.

Two methods are described for measuring the filtration coefficient of individually perfused frog mesenteric capillaries. Both methods involve the perfusion of capillaries via a micropipette with a solution in which a small number of human red cells are suspended. After a short period of perfusion, the capillary is occluded at a point some 500 µm or more downstream from the point of cannulation. Movements of the red cells in the isolated capillary micropipette system are interpreted to be the consequence of fluid movements across the capillary wall. The filtration coefficient of the capillary is determined either (method I) from a series of different filtration rates measured at different capillary hydrostatic pressures when intracapillary colloid osmotic pressure is constant, or (method II) from the changes in filtration rate as the fluid within the capillary concentrates at a constant pressure. Values for the filtration coefficient obtained by both methods have a skewed distribution. Determinations made by method I at 14–16°C have a peak value of 2 x 10–3 µm. sec–1.cm H2O–1 and determinations made by method II at 22–26°C have a peak value of 5 x 10–3 µm. sec–1.cm H2O–1. The assumptions underlying both methods are discussed and a mathematical model of the change in protein concentration in a closed off capillary at constant pressure is presented in the appendix.