Miracle-dz/UniFAR-FTUs huggingface dataset:
The Effect of Audit Partner Gender on Modified Audit Opinions

We examine the effect of audit partner gender on the likelihood of issuing a modified audit opinion (MAO) across conditions in which the issuance of an MAO is warranted and/or that create incentives to report opportunistically at the audit&#8208;partner level. We find that, after an audit partner switch, female audit partners are more likely to issue first&#8208;time MAOs and MAOs generally and that female audit partners are more persistent in issuing MAOs. However, after correcting for self&#8208;selection bias, we do not find an effect on the part of audit partner gender on the likelihood of issuing an MAO in the case of partner&#8208;level opinion shopping, subsequently failing firms, or firms that are economically important at the audit&#8208;partner level. This stands in contrast with the previous evidence regarding the effect of audit partner gender on going&#8208;concern reporting. Overall, our study provides new evidence regarding the conditions that induce female audit partners to report more conservatively compared with male audit partners. The results imply that female audit partners report more conservatively if an MAO was issued in the previous year and if the audit partner has been switched.
Perinatal risks of planned home births in the United States.

OBJECTIVE We analyzed the perinatal risks of midwife-attended planned home births in the United States from 2010 through 2012 and compared them with recommendations from the American College of Obstetricians and Gynecologists (ACOG) and the American Academy of Pediatrics (AAP) for planned home births. STUDY DESIGN Data from the US Centers for Disease Control and Prevention's National Center for Health Statistics birth certificate data files from 2010 through 2012 were utilized to analyze the frequency of certain perinatal risk factors that were associated with planned midwife-attended home births in the United States and compare them with deliveries performed in the hospital by certified nurse midwives. Home birth deliveries attended by others were excluded; only planned home births attended by midwives were included. Hospital deliveries attended by certified nurse midwives served as the reference. Perinatal risk factors were those established by ACOG and AAP. RESULTS Midwife-attended planned home births in the United States had the following risk factors: breech presentation, 0.74% (odds ratio [OR], 3.19; 95% confidence interval [CI], 2.87-3.56); prior cesarean delivery, 4.4% (OR, 2.08; 95% CI, 2.0-2.17); twins, 0.64% (OR, 2.06; 95% CI, 1.84-2.31); and gestational age 41 weeks or longer, 28.19% (OR, 1.71; 95% CI, 1.68-1.74). All 4 perinatal risk factors were significantly higher among midwife-attended planned home births when compared with certified nurse midwives-attended hospital births, and 3 of 4 perinatal risk factors were significantly higher in planned home births attended by non-American Midwifery Certification Board (AMCB)-certified midwives (other midwives) when compared with home births attended by certified nurse midwives. Among midwife-attended planned home births, 65.7% of midwives did not meet the ACOG and AAP recommendations for certification by the American Midwifery Certification Board. CONCLUSION At least 30% of midwife-attended planned home births are not low risk and not within clinical criteria set by ACOG and AAP, and 65.7% of planned home births in the United States are attended by non-AMCB certified midwives, even though both AAP and ACOG state that only AMCB-certified midwives should attend home births.
Jejunal Transport in Experimental Nephrotic Syndrome

Summary: In vivo jejunal transport of amino acids, monosaccharides, sodium, and electrolytes were studied in rats made nephrotic with puromycin aminonucleoside (PAN) and in pair-fed controls. Studies were performed 14 days after a single intravenous dose of PAN when rats were no longer edematous, but were still hypoproteinemic. There was decreased absorption of glucose, 3-0-methyl glucose, glycine, phenylalanine, histidine, water, and sodium in the nephrotic animals but transport of fructose, lysine and potassium was similar in the nephrotic and control animals. Enzyme kinetic studies for glucose transport showed a mixed type of inhibition affecting both V m and K m. The jejunal mucosa of nephrotic and control rats had similar ATP content and enzyme activity for lactase, sucrase, maltase and (Na-K)-ATPase and the ratios of RNA to DNA were similar in the nephrotic and control rats. No abnormality of the jejunum was detected by light or electron microscopy. The data suggest that the impairment of absorption is a result of decreased activity of jejunal membrane carrier mechanisms. The altered transport may be secondary to effects related to the metabolic consequences of nephrotic syndrome and does not appear to be related to acute purine aminonucleoside toxicity, edema or malnutrition.
Thrombocytosis as a prognostic factor in endometrial carcinoma.

We reviewed the prevalence of thrombocytosis (platelet count >/=400, 000/microL) and its association with outcome in 135 consecutive endometrial carcinoma patients and compared the platelet count with other prognostic factors. Nineteen of 135 patients (14%) had thrombocytosis. Thrombocytosis was significantly more frequent in advanced disease (stage II-IV), unfavorable grade (G2 and G3), deep myometrial invasion, and lymph-vascular space invasion. The overall 5-year survival rate was 92%. The 5-year survival rate of the 19 patients with thrombocytosis was significantly worse than that of the patients without thrombocytosis (61 vs 96%, P < 0.0001). The recurrence rate was significantly higher in patients with thrombocytosis than in those with a platelet count <400,000/microL (7 vs 32%, P < 0.005). In a multivariate analysis, thrombocytosis continued to be a predictor of worse prognosis. In conclusion, we found thrombocytosis to be a prognostic factor for survival in patients with endometrial carcinoma.
A long-term perspective on the development experience of emerging and industrialised economies

This paper describes development patterns beyond GDP in a long-term historical perspective. It revisits the discussion on the goals of development in light of the current discussions on ‘Beyond GDP’, provides evidence on GDP and well-being outcomes since 1820 in a broad range of developing and emerging countries, and compares the experience of early industrialising countries and more recently emerging ones.
Genomics and the future of pharmacotherapy in psychiatry

Pharmacogenetic studies of psychotropic drug response have focused on determining the relationship between variation in specific candidate genes and the positive and adverse effects of drug treatment. Preliminary evidence exists for a significant relationship between a promoter region polymorphism in the serotonin transporter gene and antidepressant response, as well as for associations between candidate neurotransmitter receptor genes and second generation antipsychotic drug response. More recent work in schizophrenia has focused on the use of first episode, antipsychotic naïve subjects, which may provide greater study power as suggested by studies examining dopamine receptor genetic variation and clinical response measures. An emerging body of literature suggests that pharmacogenetic strategies may be especially useful in the prediction of drug-induced adverse effects, in particular for the important side effect of antipsychotic-induced weight gain. New developments in genomics, including whole genome genotyping approaches and comprehensive information on genomic variation across populations, coupled with large-scale clinical trials in which DNA collection is routine, now provide the impetus for a next generation of pharmacogenetic studies. These increasingly comprehensive approaches should provide informative data on the genes associated with psychotropic drug response, a critical step towards the ultimate goal of ‘personalized’ medicine.
Police Use of Twitter: 21st Century Community Policing

With the advancement of social media platforms like Twitter increasingly being woven into the everyday activities of society members, police services, in an attempt to stay relevant and reflective, have begun adopting Twitter into their work initiatives. The present study examines the perceptions Canadian police officers regarding their use of Twitter as a community policing tool. Through semi-structured interviews with police officers and administrative staff operating official police Twitter accounts, and constructivist grounded theorizing, this research provides an in-depth examination of the perceptions of police officers who use Twitter as a part of community policing initiatives. Specifically, the study explores the experiences officers have had with adopting and learning to use Twitter, revealing an individualized and decentralized nature reflective of community policing, and also its value for intelligence gathering. Additionally, this research demonstrates how police perceive Twitter to function as a boundary object that transcends physical, geographical and cultural boundaries in order to develop relationships with various community groups. Further, through exploration of officers perceptions and experiences, this study uncovers how Twitter can be challenging for officers do to the lack of training and organizational support, which results in officer having to rely on selfgovernance and compensate for a lack of service resources. This research contributes to policing literature by providing a rare vantage point from the perspective of officers utilizing Twitter for their work.
The Nexus Between Tourism and Economic Growth: Case of Commonwealth of Independent States

In this study the relationship between tourism and economic growth examined with panel data analysis for the Commonwealth Independent States (Azerbaijan, Russian Federation, Ukraine, Armenia, Kazakhstan and Kyrgyzstan except Uzbekistan and Tajikistan – due to lack of data) for the period between 1995 and 2015. The data has been downloaded from World Bank Development Indicators with their natural logarithmic forms. At the empirical part of the study GDP per capita annual data (%) represents economic growth and international tourism receipts (of % total export) have been chosen as an indicator of tourism sector. The model has been tested with dynamic panel data analysis. Firstly preliminary tests have been applied to be sure about the the homogeneity of series (Delta test) and the cross-section depence (CDlm test) of each individuals. After that second generation unit root test (Hadri Kurozomi-2012) used to find out the level of stationary. Durbin-H co-integration test showed that there is co-integration between variables and finally Hurlin-Dumetriscu causality test (2012) does not support tourism-led growth hypothesis. So there is one-way causality from economic growth to tourism for selected countries.
Financial constraints and optimal working capital – evidence from an emerging market

Purpose - The purpose of this paper is to investigate the existence of an optimal or target level of working capital for the Indian manufacturing firms, and whether firms intensely follow the target or not. Design/methodology/approach - The paper uses cash conversion cycle as a measure of net working capital and employs partial-adjustment dynamic panel models to test its target-following behavior. Findings - The empirical results show that there is no evidence of systematic target-following behavior of working capital for the Indian manufacturing firms. The results hold true even after dividing the sample into four groups depending on the sign and magnitude of deviation. The results further show that lack of target-following tendency is not quite influenced by varying firm-specific characteristics and, therefore, seems to be a systematic feature across firms in India. Research limitations/implications - Scarcity of such working capital management studies across emerging economies, facing several financial constraints, limits the comparison of findings. Future studies should be conducted to confirm the results. Practical implications - The findings imply that even though an optimal working capital might exist, emerging market firms may not be able to actively pursue it on account of several financial constraints and managerial considerations. Originality/value - The study contributes to the scant existing literature on the target-following behavior of working capital management in the Indian manufacturing firms, representing a typical emerging market facing several financial constraints.
Performance Evaluation, Managerial Hedging, and Contract Termination

We develop a dynamic model where a principal contracts with an agent to operate a firm. The agent, protected by limited liability, trades privately a market portfolio to hedge market risk in his compensation. When liquidation cost of the firm is proportional to its size, the principal manages the termination risk by loading the contract with a positive market component, which alleviates termination risk in normal market conditions but makes termination more likely after negative market shocks. The optimal contract displays a dynamic mixture of absolute and relative performance evaluations and is implemented using a dynamic deferred compensation account. This paper was accepted by Agostino Capponi, finance.
RhoE Binds to ROCK I and Inhibits Downstream Signaling

ABSTRACT RhoE belongs to the Rho GTPase family, the members of which control actin cytoskeletal dynamics. RhoE induces stress fiber disassembly in a variety of cell types, whereas RhoA stimulates stress fiber assembly. The similarity of RhoE and RhoA sequences suggested that RhoE might compete with RhoA for interaction with its targets. Here, we show that RhoE binds ROCK I but none of the other RhoA targets tested. The interaction of RhoE with ROCK I was confirmed by coimmunoprecipitation of the endogenous proteins, and the two proteins colocalized on the trans-Golgi network in COS-7 cells. Although RhoE and RhoA were not able to bind ROCK I simultaneously, RhoE bound to the amino-terminal region of ROCK I encompassing the kinase domain, at a site distant from the carboxy-terminal RhoA-binding site. Overexpression of RhoE inhibited ROCK I-induced stress fiber formation and phosphorylation of the ROCK I target myosin light chain phosphatase. These data suggest that RhoE induces stress fiber disassembly by directly binding ROCK I and inhibiting it from phosphorylating downstream targets.
α1 Adrenoreceptors Mediate The Stimulatory Effects of Oestrogen On Stress‐Related Hypothalamic‐Pituitary‐Adrenal Activity in The Female Rat

Variation in challenge‐induced adrenocorticotropin hormone (ACTH) release over the oestrous cycle occurs in response to fluctuations in circulating concentrations of oestrogen and progesterone. However, how these ovarian steroids interact to regulate the principal ACTH cosecretagogues, corticotropin‐releasing hormone (CRH) and arginine vasopressin is not understood. Here, we measured median eminence CRH and vasopressin content in intact cycling female rats, and in ovariectomized (OVX) females steroid‐replaced in a manner that approximates the relative release patterns of oestrogen and progesterone seen over the oestrous cycle. Intact cycling females showed significantly higher median eminence CRH and vasopressin concentrations during proestrous and oestrous compared to the diestrous phase. In OVX rats, a single 10 µg injection of oestrogen failed to mimic this increase in median eminence CRH and vasopressin. However, this dose significantly elevated CRH and vasopressin content in OVX rats previously exposed to diestrous concentrations of oestrogen and progesterone. Moreover, oestrogen priming enhanced restraint‐induced depletion of CRH and vasopressin from the median eminence, but only against a background of low oestrogen and progesterone replacement. Oestrogen‐induced elevations in median eminence vasopressin (but not CRH) content were reduced by peripheral administration of the α1 adrenoreceptor antagonist prazosin. Finally, plasma ACTH concentrations following central injection of the α1 receptor agonist, phenylephrine, were significantly higher in rats during proestrous compared to diestrous. These results indicate that the stimulatory effect of oestrogen on both the expression and stress‐induced release of ACTH cosecretagogues is exerted only against a background of low oestrogen and progesterone levels, and is mediated, in part, via the α1 adrenoreceptor.
The 3-POL method applied to polarimetric weather measurements with agile-beam phased array radars

Weather radar technology is continuously evolving in order to provide more accurate predictions and estimates of weather phenomena and events. Research efforts are being focused on improving the radar scanning capabilities, looking for faster data updates and adaptive scanning. With this objective, phased arrays have arised as the candidate to replace the current mechanically steered radars. How the use of phased arrays can affect the estimation of polarimetric and Doppler parameters, which impose quite strict requirements on the purity of the transmitted signal polarization and the isolation between cross-polar channels, when using the 3-POL method is the topic of this paper. For this, how the accuracy of the polarimetric parameters is affected by bias in the transmitting and receiving polarizations, by the proccessing algorithms and by antennas' radiation patterns will be studied.
Abciximab in Carotid Stenting for Postsurgical Carotid Restenosis: Intermediate Results

Purpose: To report intermediate results of a pilot study in which the glycoprotein IIb/IIIa receptor antagonist abciximab was given to patients during percutaneous carotid stenting for recurrent internal carotid artery (ICA) stenosis. The objective was to prevent procedure-related cerebral embolic events and decrease the incidence of recurrent stenosis. Methods: Sixteen patients (9 women; mean age 66.5 years, range 39–78) with severe ICA recurrent stenosis (>80%) underwent balloon angioplasty and stenting. Before the procedure, abciximab was administered intravenously as a bolus (0.25 mg/kg) followed by a 12-hour continuous infusion (10 µg/min). Results: Fifteen patients received stents (14 Wallstent and 1 Strecker); 1 vessel was dilated with only 50% improvement in luminal diameter. Two stented arteries had residual stenosis (<30%) but satisfactory luminal diameter was achieved in the remaining 13 (81%) arteries. There were no neurological ischemic events during or following the procedure, nor were there any bleeding or peripheral vascular complications. Duplex surveillance studies up to 12 months revealed no significant recurrent stenosis in the treated vessels. Conclusions: The administration of abciximab in conjunction with percutaneous revascularization procedures for postsurgical carotid artery stenosis may reduce cerebral ischemic episodes. It may also attenuate restenosis in the treated artery.
CIO Turnover and Subsequent Remediation of Information Technology Material Weaknesses

Extending the line of prior research on information technology material weaknesses (ITMWs) in internal controls, our study examines whether chief information officer (CIO) turnover is affected by the disclosure of ITMW and whether CIO turnover will affect subsequent remediation of ITMW. We find that ITMW disclosure exerts a negative influence on CIO turnover, which adds to prior findings on the effects of ICMW disclosure leading to chief executive officer (CEO) turnover and chief financial officer (CFO) turnover. Further, we find that CIO turnover exerts a positive influence on subsequent ITMW remediation. It indicates that CIO dismissals and replacements do promote the success of subsequent ITMW remediation.
Soil Quality Change after Reclaiming Subsidence Land with Yellow River Sediments

With continuous population growth and decreasing cultivated land area, China’s food security is greatly threatened. Additionally, coal mining in China is primarily underground mining, which causes land subsidence and destroys existing cultivated land. This effect aggravates the contradiction between a growing population and a shrinking area of cultivated land. The purpose of this study was to introduce a method of filling reclamation with Yellow River sediments to restore farmland and realize the sustainable utilization of cultivated land. The properties of the soil and crop yields in reclaimed farmland were assessed. This study examined farmland reclaimed with Yellow River sediments at an experimental site located in Jining City, Shandong Province, China. Filling reclamation procedures with Yellow River sediments were applied. The reclaimed farmland (RF) and unaltered farmland (CK) were continuously monitored for three years, and the soil was sampled six times. A total of 180 soil samples were collected from RF and CK. The soil properties were measured at three depths: 0–20 cm, 20–50 cm, and 50–80 cm. Crop yields were monitored regularly. The results indicate that filling reclamation with Yellow River sediments is an effective method for restoring farmland. The RF and CK soils were weakly alkaline, non-saline soils. The RF soil was suitable for the growth of local crops. With an increasing number of farming years, both the quality of cultivated land and crop yields have increased. Therefore, filling reclamation with Yellow River sediments is an effective way to realize the sustainable utilization of cultivated land.
The geoepidemiology of primary biliary cirrhosis: contrasts and comparisons with the spectrum of autoimmune diseases.

Recent data have suggested that the prevalence of many autoimmune diseases is higher than originally suspected. Indeed, the incidence of some autoimmune diseases may be increasing. Part of the problem in these latter two issues is that there is a dearth of well-designed and controlled epidemiologic studies, and often confounding variables in diverse populations and geographic areas that are not well controlled. Primary biliary cirrhosis (PBC) is a highly directed, organ-specific autoimmune disease that results in the destruction of intrahepatic bile ducts. It is primarily a disease of middle-aged women. Although there is no obvious association with MHC class I or class II alleles, the relative risk of a family member of a first-degree relative within a family having a member with PBC is a hundred-fold that of the general population. Unfortunately, most epidemiologic studies have been descriptive, providing incidence and prevalence rates with many methodologic problems, including lack of an appropriate case definition, varying criteria for inclusion of cases, and inaccurate estimate of the time period to which the rate applies. Because PBC is a very definable disease with significant clinical and serologic overlaps among patients throughout the world, we believe that a review of the geoepidemiology of PBC is not only specifically of value to workers interested in autoimmune liver disease, but also of generic interest in the study of autoimmune disease. In this review, we discuss the nature of the existing epidemiologic data and the possible roles of genetic and environmental factors in the etiology of the disease and compare such data to similar observations for multiple sclerosis, systemic lupus erythematosus, and rheumatoid arthritis.