Miracle-dz/UniFAR-FTUs huggingface dataset:
AUDIT COMMITTEE CHARACTERISTICS AND AUDITOR DISMISSALS FOLLOWING NEW GOING CONCERN REPORTS

One important role of audit committees is to protect external auditors from dismissal following the issuance of an unfavorable report. We examine auditor dismissals following new going‐concern reports that Big 6 firms issued between 1988 and 1999. Our findings suggest that audit committees with greater independence, greater governance expertise, and lower stockholdings are more effective in shielding auditors from dismissal after the issuance of new going‐concern reports. In addition, we find that the relation between audit committee independence and auditor protection from dismissal has grown stronger over time. Finally, independent audit committee members experience a significant increase in turnover rate after auditor dismissals. These findings, coupled with those from Carcello and Neal (2000), suggest that when affiliated directors dominate the audit committee, management often can (1) pressure its auditor to issue an unmodified report despite going‐concern issues, and (2) dismiss its auditor if the a.
Congenital Fibrinogen Disorders: An Update

Abstract Hereditary fibrinogen abnormalities comprise two classes of plasma fibrinogen defects: Type I, afibrinogenemia or hypofibrinogenemia, which has absent or low plasma fibrinogen antigen levels (quantitative fibrinogen deficiencies), and Type II, dysfibrinogenemia or hypodysfibrinogenemia, which shows normal or reduced antigen levels associated with disproportionately low functional activity (qualitative fibrinogen deficiencies). In afibrinogenemia and hypofibrinogenemia, most mutations of the FGA, FGB, or FGG fibrinogen encoding genes are null mutations. In some cases, missense or late truncating nonsense mutations allow synthesis of the corresponding fibrinogen chain but intracellular fibrinogen assembly and/or secretion are impaired. Afibrinogenemia is associated with mild-to-severe bleeding, whereas hypofibrinogenemia is most often asymptomatic. Thromboembolism may occur either spontaneously or in association with fibrinogen substitution therapy. Women with afibrinogenemia suffer from recurrent pregnancy loss but this can also occur in women with hypofibrinogenemia. Dysfibrinogenemia, caused mainly by missense mutations, is commonly associated with bleeding, thrombophilia, or both; however, most individuals are asymptomatic. Hypodysfibrinogenemia is a subcategory of this disorder. Even in specialized laboratories, the precise diagnosis of some fibrinogen disorders may be difficult. Determination of the molecular defects is important because it gives the possibility to confirm the diagnosis, to elaborate a diagnostic strategy, to distinguish in some cases that the patient is at risk of thrombosis rather than bleeding, and to enable prenatal diagnosis. However, genotype–phenotype correlations are not easy to establish. Replacement therapy is effective in treating bleeding episodes, but because the pharmacokinetics of fibrinogen after replacement therapy is highly variable among patients, it is important to adjust the treatment individually.
Factors affecting the performance of community health workers in India: a multi-stakeholder perspective

Background Community health workers (CHWs) form a vital link between the community and the health department in several countries. In India, since 2005 this role is largely being played by Accredited Social Health Activists (ASHAs), who are village-level female workers. Though ASHAs primarily work for the health department, in a model being tested in Rajasthan they support two government departments. Focusing on the ASHA in this new role as a link worker between two departments, this paper examines factors associated with her work performance from a multi-stakeholder perspective. Design The study was done in 16 villages from two administrative blocks of Udaipur district in Rajasthan. The findings are based on 63 in-depth interviews with ASHAs, their co-workers and representatives from the two departments. The interviews were conducted using interview guides. An inductive approach with open coding was used for manual data analysis. Results This study shows that an ASHA's motivation and performance are affected by a variety of factors that emerge from the complex context in which she works. These include various personal (e.g. education), professional (e.g. training, job security), and organisational (e.g. infrastructure) factors along with others that emerge from external work environment. The participants suggested various ways to address these challenges. Conclusion In order to improve the performance of ASHAs, apart from taking corrective actions at the professional and organisational front on a priority basis, it is equally essential to promote cordial work relationships amongst ASHAs and other community-level workers from the two departments. This will also have a positive impact on community health.
Differential expression of GFAP in early v late AMD: a quantitative analysis

Background/aims: Glial fibrillary acidic protein (GFAP) is an established indicator of retinal stress; its expression in retinal astrocytes and Müller cells has been demonstrated to be modulated by cytokines and retinal pathology, including age related macular degeneration (AMD). This study aims to quantify the modulation of GFAP expression in retinas with drusen and atrophic AMD versus normal age matched controls. Methods: Following a histopathological survey, 17 donor retinas were classified into four groups: drusen (n=5), geographic atrophy (GA) (n=6), aged normal (n=3), and young normal (n=3). Paramacular cryosections were immunolabelled with GFAP antibody, examined by confocal microscopy, and quantified by NIH digital image analysis. Groups were matched for potential confounding factors including age, sex, and postmortem delay. Results: A significant increase in GFAP immunolabelling of macroglia was noted in aged normal compared with young normal retinas (p<0.04). Upregulation of GFAP immunoreactivity involving astrocytes was observed in drusen retinas compared with control retinas (p<0.03). GFAP was also upregulated in retinas with GA compared with controls (p<0.05) and in retinas with GA compared with drusen (p<0.04), both involving Müller cells. Discrete regions of GFAP upregulation in Müller cells were associated with drusen formation. In GA specimens atrophied retinal pigment epithelium (RPE) was substituted by GFAP immunoreactive Müller cell processes (gliosis). Conclusion: This study provides a quantitative assessment of GFAP modulation in ageing and AMD affected retinas. Morphological observations were consistent with quantitative analyses indicating differential modulation of GFAP immunoreactivity in inner and outer retina. Upmodulation of GFAP in inner retina and astroglial processes was predominantly associated with drusen, while in outer retina Müller glia upmodulation of GFAP was associated with disruption of the RPE and blood-retinal barrier.
Organization of a Clostridium thermocellum gene cluster encoding the cellulosomal scaffolding protein CipA and a protein possibly involved in attachment of the cellulosome to the cell surface

The nucleotide sequence was determined for a 9.4-kb region of Clostridium thermocellum DNA extending from the 3' end of the gene (now termed cipA), encoding the S1/SL component of the cellulosome. Three open reading frames (ORFs) belonging to two operons were detected. They encoded polypeptides of 1,664, 688, and 447 residues, termed ORF1p, ORF2p, and ORF3p, respectively. The COOH-terminal regions of the three polypeptides were highly similar and contained three reiterated segments of 60 to 70 residues each. Similar segments have been found at the NH2 terminus of the S-layer proteins of Bacillus brevis and Acetogenium kivui, suggesting that ORF1p, ORF2p, and ORF3p might also be located on the cell surface. Otherwise, the sequence of ORF1p and ORF2p gave little clue concerning their potential function. However, the NH2-terminal region of ORF3p was similar to the reiterated domains previously identified in CipA as receptors involved in binding the duplicated segment of 22 amino acids present in catalytic subunits of the cellulosome. Indeed, it was found previously that ORF3p binds 125I-labeled endoglucanase CelD containing the duplicated segment (T. Fujino, P. Béguin, and J.-P. Aubert, FEMS Microbiol. Lett. 94:165-170, 1992). These findings suggest that ORF3p might serve as an anchoring factor for the cellulosome on the cell surface by binding the duplicated segment that is present at the COOH end of CipA.
Role of preadipocyte factor I in adipocyte differentiation

Abstract Preadipocyte factor 1 (Pref‑1) is an EGF‑repeat‑containing transmembrane protein that inhibits adipogenesis. The extracellular domain of Pref‑1 is cleaved by TNF‑a converting enzyme to generate the biologically active soluble form of Pref‑1. The role of Pref‑1 in adipogenesis has been firmly established by in vitro and in vivo studies. Pref‑1 activates ERK/MAPK and upregulates Sox9 expression to inhibit adipocyte differentiation. Sox9 directly binds to the promoter regions of CCAAT/enhancer‑binding protein‑b and CCAAT/enhancer‑binding protein‑d in order to suppress their promoter activities in preventing adipocyte differentiation. Here, we describe the function of Pref‑1 in adipocyte differentiation and the recent findings on the mechanisms by which Pref‑1 inhibits adipocyte differentiation.
Association of -174G/C interleukin/6 gene polymorphism with the risk of chronic lymphocytic, chronic myelogenous and acute myelogenous leukemias in Turkish patients.

PURPOSE The purpose of this study was to evaluate the relationship between -174G/C interleukin-6 (IL-6) gene promoter polymorphism and susceptibility to chronic lymphocytic (CLL), chronic myelogenous (CML) and acute myelogenous leukemia (AML) in Turkish patients. METHODS The frequencies of -174G/C polymorphism were studied in 23 unrelated CLL, 25 CML and 17 AML patients and 30 healthy individuals. Single nucleotide polymorphisms (SNPs) were genotyped by the PCR-RFLP method. RESULTS A higher prevalence of the C allele was found in CLL, CML and AML patients. However, there were no statistically significant differences regarding either the genotype or the allelic frequencies of the -174G/C polymorphism between CLL, CML and AML cases. CONCLUSIONS These results indicate that C allele is associated with risk of CLL, CML and AML susceptibility in Turkish patients.
Antigenic Relatedness between Burkholderia pseudomallei and Burkholderia mallei

Burkholderia pseudomallei and Burkholderia mallei are causative agents of distinct diseases, namely, melioidosis and glanders, respectively. The two species are very closely related, based on DNA‐DNA homology, base sequence of the 16S rRNA, and phenotypic characteristics. Based on the use of polyclonal antisera, B. pseudomallei and B. mallei are also found to be antigenically closely related to one another. We previously reported the production of monoclonal antibodies (MAbs) against B. pseudomallei antigens; one group was specific for the 200‐kDa exopolysaccharide present on the surface of all B. pseudomallei isolates, and the other was specific for the lipopolysaccharide (LPS) structure present on more than 95% of the B. pseudomallei tested. In the present study, we showed that the MAbs against 200‐kDa antigen of B. pseudomallei cross‐reacted with a component present also in some B. mallei isolates (3/6), but the positive immunoblot reaction was noted below the 200‐kDa position. On the other hand, none of the six B. mallei isolates reacted with the MAb specific for B. pseudomallei LPS. It was of interest to observe that only the 3 exopolysaccharide‐positive B. mallei isolates reacted with a commercial MAb against B. mallei LPS. The data presented suggest that B. mallei can be classified antigenically into two types based on their reactivities with different MAbs, i.e., the presence or absence of exopolysaccharide and the types of lipopolysaccharide. The heterogeneity of the LPS from these two closely related organisms is most likely related to the differences in its O‐polysaccharide side chain.
Linked open bibliographic data

It analyzes the application of Linked Open Data (LOD) in the particular case of bibliographic data through examination of two key documents: the Library Linked Data Incubator Group: Use Cases and, more specifically, the section that refers to the bibliographic data cluster and, the Linked Open Data-Enabled Bibliographical Data (LODE-BD). Following the introduction that contextualizes the object of study, it goes on to describe the first of the documents published by the W3C and describes the advantages of the application of LOD in the case of bibliographic data. In the second document, more practical is examined its structure in order to facilitate the publication of bibliographic data as linked open data.
Clinical features in familial cases of Crohn's disease and ulcerative colitis in Italy: a GISC* study

OBJECTIVE:Previous studies have reported genetic anticipation, genomic imprinting, and phenotypic concordance of some clinical features in familial cases of Crohn's disease (CD) and ulcerative colitis (UC). The aim of our study was to investigate the phenotypic features of affected members in a large sample of CD and UC Italian families.METHODS:In a multicenter study, CD and UC families were recruited. Affected members were questioned about date of birth, gender, age at onset of symptoms and at diagnosis, location and extension of disease, occurrence of extraintestinal manifestations, use of steroids and/or of immunosuppressive drugs, need for resective surgery, and number of relapses per year (<1 yr or ≥1 yr). Statistical analysis was performed with χ2, Fisher's, Mann-Whitney U, and binomial probability tests, when appropriate.RESULTS:A total of 128 families with 270 affected members were studied: 35 were CD, 64 UC, and 29 mixed families (when UC and CD affected different members). In 99 of 128 families (77%), the diagnosis was concordant. In CD families, a high concordance for localization (46%), extraintestinal manifestations (67%), need for steroids (77%), need for immunosuppressive drugs (100%), need for surgery (29%), and relapse rate (36%) was found. In UC families, a high concordance for disease extension (33%), need for steroids (47%), and relapse rate (34%) was disclosed. A higher than expected concordance for ileal localization (p < 0.4) in CD families and extensive colitis (p < 0.05) in UC families was demonstrated. A generation difference of 15–20 yr in mean ages at onset of symptoms and at diagnosis was recorded. No features of more aggressive disease in subsequent generations and no differences in gender of transmitting parents and relatives were found.CONCLUSIONS:Our study shows a high rate of concordance for diagnosis and clinical features in UC and, especially, CD families. The disease occurred 15–20 yr earlier than in previous generations without features of increased severity.
A monetary policy model for India

A New Keynesian model estimated for India yields valuable insights. Aggregate demand reacts to interest rate changes with a lag of three quarters, while inflation takes four quarters to respond to demand conditions. Inflation thus responds to monetary policy actions with a lag of seven quarters. Inflation is inertial and persistent when it sets in, irrespective of the source. Exchange rate pass-through to domestic inflation is low. Inflation turns out to be the dominant focus of monetary policy, accompanied by a strong commitment to the stabilization of output.
Enacting entrepreneurship as social value creation

The social plays an important role in entrepreneurship, but one that is not well understood. We argue that the social conditions of entrepreneurs, as well as the social nature of opportunities, affect the entrepreneurial process. Hence it is conceptually useful to understand enterprise as socially situated. Accordingly, this article examines the enactment of a socialized opportunity to explore the process of entrepreneurial growth. We find that a conceptualization of social value creation usefully develops our understanding and challenges the view that economic growth is the only relevant outcome of entrepreneurship. Our case study shows how social value is created in multiple forms at different centres and on different levels: from individual self-realization over community development to broad societal impact. We also find complex interrelations between the different levels and centres, thus, we argue that entrepreneurship is as much a social as an economic phenomenon.
Prejudice Rivals Partisanship and Ideology When Explaining the 2008 Presidential Vote across the States

Abstract This article demonstrates that racial prejudice was strongly related to the state-level nonblack vote in the 2008 presidential election, which featured the first African American candidate from a major party, Barack Obama. Additional tests show that while prejudice also explains shifts in the nonblack vote between 2004 and 2008, its influence on voting in the 2000 and 2004 elections was modest at best. Furthermore, there is no relationship between racial attitudes and state-level presidential approval of George Bush in 2008. Taken together, the findings suggest that prejudice does not have a pervasive influence on political behavior and opinion. Instead, the effect appears to have been triggered by the presence of Barack Obama on the ballot. Had there been less prejudice among the American voting public, Obama would likely have won an electoral vote landslide.
Report of a pilot study of uncertainty, decision-making and communication of information about climate change and food safety

This report gives a brief overview of the main findings and theory of decision-making under uncertainty and perceptions of climate change and food safety. An online survey, completed by 964 participants, assessed a range of decision-making behaviour in uncertain situations, communication needs and perceptions of climate change and food safety, specifically Campylobacter. Results showed that people rated climate change as more important than Campylobacter and wanted to be informed about it by scientists. Campylobacter was rated as a more serious threat than climate change but people perceived themselves as being more in control and more able to prevent possible negative consequences. Gender differences were found in relation to decision-making behaviour. Women felt more anxious and less able to make decisions under uncertainty than men. Women expressed a greater desire for scientific communication than men. Implications for scientist and policy-makers are discussed.
Capital Allocation by Public and Private Firms

Abstract We compare investment policies across public and private firms in different institutional settings. Using a large cross-country data set, we find that public listed firms are better positioned to take advantage of growth opportunities than private firms. Specifically, public listed firms exhibit higher investment sensitivity to growth opportunities than private firms. This differential, however, only exists in countries with well-developed stock markets. Furthermore, the relative advantage public firms have at allocating capital depends on the degree of agency costs and reliance on external equity.
Reliance on Income Support in Australia

Welfare dependence or reliance is widely regarded to have adverse consequences for both the community in general and the welfare recipients themselves, yet studies of the extent and nature of welfare reliance have been limited internationally, and indeed, the concept of welfare reliance is not well defined. In this paper, we attempt to clarify the meaning of the concept and derive reliance measures consistent with this concept. These measures are then applied to describing the extent and nature of reliance on income support payments in Australia of persons aged 15-64 years, using Australian Bureau of Statistics income survey data and Australian government administrative data for income support payments. Although the reliance measures available are constrained by the data, a number of insights into welfare on income support in Australia are forthcoming. Reliance is characterised by a large number of individuals who are reliant for relatively short periods of time, and a significant number of individuals who become reliant on a long-term, perhaps even permanent basis: one sixth of all recipients aged 15-64 years are continuously on income support for in excess of 5½ years. Over the course of a year, approximately one third of the Australian population aged 15-64 years is at some stage reliant on income support payments, of whom half are in receipt of income support payments for the entire year. Significant growth in the extent of reliance on income support over the last two decades is also evident, with less than one quarter of the Australian population at some stage reliant on income support payments in 1981-2.
Predictors and outcomes of relationship quality: a guide for customer‐oriented strategies

Purpose – This paper aims to examine the influence of a number of factors on relationship quality and also study the impact of relationship quality on customer's behavioral intentions.Design/methodology/approach – Based on prior studies we tried to develop a comprehensive model. The model covered different antecedents and consequences of relationship quality. Responses of a total of 217 key customers of a semi‐private bank were considered. Structural equation modeling (SEM) was then used to test the research model and hypotheses.Findings – This research evaluated the impact of a series of potential factors on relationship quality. While trust, competency and commitment had a positive impact on relationship quality, communication and conflict handling did not show a significant relationship with this variable. Moreover relationship quality had a significant relationship with customer satisfaction. Furthermore, customer satisfaction had a positive impact on re‐purchase intentions, positive word‐of‐mouth and.
A Spatial Economic Analysis of Urban Land Use and Obesity

We analyze an urban spatial model to examine the possible link between urban land use and obesity. Households maximize utility defined over housing, weight, and food subject to a fixed time budget allocated to commuting, calorie expenditure, and work. Our model explains the observed correspondence between high obesity rates and low development densities, but implies that these are determined endogenously in a spatial market equilibrium. We study the sorting of residents by attributes such as income, initial weight, and weight preferences, and examine the impacts on weight and density of urban design modifications that lower the costs of calorie expenditure. Copyright Blackwell Publishers, 2005