Miracle-dz/UniFAR-FTUs huggingface dataset:
Audit Labor Usage and Fees under Business Risk Auditing

The adoption of business risk audit (BRA) approaches during the 1990s by several leading audit firms has been the subject of considerable scrutiny and commentary. Under BRA, the auditor responds to the increasing complexity of auditee financial reports by acquiring a deep and comprehensive understanding of the auditee’s industry, strategy, business models, and processes— tasks best accomplished by higher-ranked labor—and by employing this understanding to make audit labor allocations. Using proprietary data for 165 audits conducted in 2002, we investigate three propositions about audit labor use under BRA. First, relative to pre-BRA benchmarks for the same auditor, we expect BRA audits to use a greater proportion of higher-ranked labor. Second, we expect engagements with high assessed auditor business risk (ABR), a summary risk assessment that reflects the BRA auditor’s rich understanding of the auditee, to be allocated more labor and more higher-ranked labor than pre-BRA benchmarks. Third, at all ranks of labor, we expect a positive association between assessed ABR and levels of labor use. We find empirical evidence consistent with these propositions. We also find that total labor use in our sample is only modestly lower than pre-BRA norms. Analysis of fee data from these engagements suggests that audit fees in 2002 are substantially less than would be expected under pre-BRA benchmarks. After controlling for ∗KPMG LLP; †University of Illinois at Urbana-Champaign. We thank the audit firm for supporting this research by making data available to us. We also appreciate helpful comments from two anonymous reviewers, A. Rashad Abdel-Khalik, Paul Beck, Bill Messier, Mark Peecher, Theodore Sougiannis, and workshop participants at the University of Illinois at Urbana-Champaign, the University of Missouri at Columbia, and the University of Cincinnati.
Secondary cytoreduction for ovarian cancer following cisplatin therapy.

PURPOSE This study was undertaken to evaluate the efficacy of secondary surgical cytoreduction in the management of ovarian cancer. PATIENTS AND METHODS The cases of 100 patients with recurrent or progressive epithelial ovarian cancer whose initial treatment had been cytoreduction followed by cytotoxic therapy with a cisplatin-based regimen were reviewed. All 100 patients underwent surgery, after recurrence or progression was documented preoperatively, by gynecologic oncologists at the Mount Sinai Medical Center, New York, NY, between 1980 and 1991 with the intention of performing radical tumor reduction. RESULTS Sixty-one patients had a secondary cytoreduction that left residual disease less than 2 cm in diameter. The median survival, determined from the date of the secondary cytoreduction to the date of death or last follow-up, is 27.1 months in the optimally treated group and 9.0 months for the 39 patients whose surgery was suboptimal (P = .0001). Other variables associated with statistically significant longer survival, and a significantly higher probability of achieving a successful secondary cytoreduction, included age < or = 55 years at the time of secondary cytoreduction, interval from initial diagnosis to secondary cytoreduction of more than 12 months, residual disease at initial staging laparotomy of less than 2 cm, and a complete clinical response to a cisplatin-based front-line regimen. Multivariate analysis confirms the survival benefit provided by a successful secondary cytoreduction when adjusted for the above variables. There was one postoperative mortality. Ten percent of the successfully cytoreduced patients and 18% of the unsuccessfully cytoreduced patients experienced some degree of postoperative morbidity. CONCLUSION These data justify the performance of secondary cytoreductive surgery for patients who develop gross recurrent or progressive ovarian cancer following cisplatin therapy.
Can Bitcoin be a diversifier, hedge or safe haven tool?

Abstract This paper investigates whether Bitcoin acts as a diversifier, hedge or safe haven tool for investors in major developed and developing markets, as well as for commodities. This paper employs the GARCH Dynamic Conditional Correlation (DCC) model. The sample covers seven developed and six developing countries, five regional indices and 10 commodity series. The results show that Bitcoin acts as a hedge for investors in most of the developing countries such as Brazil, Russia, India and South Korea, but only as a diversifier for investors in developed countries and for commodities. Moreover, Bitcoin acts as a diversifier for all the 10 commodities studied here. During the US election in 2016, Brexit referendum in 2016, and the burst of Chinese market bubble in 2015, Bitcoin acted as a safe haven asset for both the US and non-US investors. Understanding the role of Bitcoin is important for financial market participants who seek protection against market turmoil and downward movements. Furthermore, our findings would be of interests to regulators and governments to engage in more discussion of the role of Bitcoin in financial markets. This paper contributes to the ongoing debate on the usefulness of Bitcoin for investments. Furthermore, it distinguishes the benefits of Bitcoin as a diversifier, hedge and safe haven to investors in the developed versus developing markets.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, LEVERAGE, DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEINFORMATIFAN LABA DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL MODERASI

Tujuan dari studi empiris ini adalah untuk menguji dan menganalisis pengaruh pengungkapan tanggung jawab sosial perusahaan, profitabilitas, leverage, dan pertumbuhan perusahaan terhadap keinformatifan laba yang diproksikan oleh koefisien respon laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dan secara konsisten mengikuti penilaian PROPER pada tahun 2014-2015. Penelitian ini menggunakan variabel moderasi kinerja lingkungan. Data untuk penelitian ini diperoleh dari Indonesian Capital Market Directory (ICMD), website Bursa Efek Indonesia, laporan tahunan perusahaan, laporan keputusan menteri lingkungan dan data online. Sampel yang digunakan dalam penelitian ini adalah 60 perusahaan manufaktur go public yang terdaftar di Bursa Efek Indonesia dan secara konsisten mengikuti PROPER pada tahun 2014-2015. Teknik sampling yang digunakan adalah metode purposive sampling. Penelitian ini menggunakan Modertor Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa pengungkapan tanggung jawab sosial dan leverage perusahaan memiliki pengaruh negatif terhadap keinformatifan laba, sedangkan profitabilitas dan pertumbuhan perusahaan berpengaruh positif terhadap keinformatifan laba. Hasil pengujian dalam variabel moderasi bahwa kinerja lingkungan memperkuat hubungan pengungkapan tanggung jawab sosial perusahaan dan keinformatifan laba, kinerja lingkungan memperlemah hubungan leverage dan keinformatifan laba, kinerja lingkungan memperkuat hubungan profitabilitas dan keinformatifan laba. dan kinerja lingkungan memperkuat hubungan pertumbuhan perusahaan dan keinformatifan laba.
Upregulation of NKG2C+ Natural Killer Cells, TLR-2 Expression on Monocytes and Downregulation of Regulatory T-Cells Influence PEG-IFN Treatment Efficacy in Entecavir-Suppressed Patients with CHB

Background There is increasing evidence that host immune responses influence antiviral efficacy in chronic hepatitis B (CHB). The aim of this study was to characterize the immunological features responsible for improved treatment responses with pegylated interferon (PEG-IFN)-α2a in entecavir (ETV)-suppressed patients with CHB. Methods Peripheral natural killer (NK) cells, Toll-like receptors (TLRs), T-cell subsets, regulatory T-cells (Tregs) and programmed death 1 (PD-1) were evaluated dynamically in 77 patients undergoing a clinical trial (OSST trial, NCT00940485) by flow cytometry. Response was defined as hepatitis B e antigen (HBeAg) seroconversion, hepatitis B surface antigen (HBsAg) loss and HBsAg seroconversion (either as singular events or in combination at week 48). Results Compared with ETV responders or PEG-IFN-α non-responders, PEG-IFN-α responders exhibited a significant decline in HBsAg during treatment (P=0.033 and P<0.001, respectively) and a significant decline in Treg proportions from week 12 to week 24 (P=0.036 and P=0.004, respectively). Moreover, PEG-IFN-α responders showed a significantly higher increase in the NKG2C+ NK cell proportions from baseline to week 12 (P=0.0073) and of TLR2+ monocytes at week 12 than PEG-IFN-α non-responders (P=0.039). Conclusions Successful response to PEG-IFN-α correlates with an early significant restoration of impaired immune responses. Although antiviral treatment response can be achieved by both IFN and ETV, the underlying immunological features vary which may explain the generally observed difference in off-treatment durability of response between the two treatments, as well as effects on HBsAg.
A study of the relationship between job satisfaction, organizational commitment and turnover intention among hospital employees

The purpose of this descriptive, co-relational and cross-sectional study was to gain a better understanding of the relationships between job satisfaction and organizational commitment of employees, and their impact on turnover intention at Isfahan Hospitals, Isfahan, Iran, in 2005. Data were collected by the distribution of two questionnaires among 629 employees of these hospitals through a stratified random sampling method. The results of the paper indicate that hospital employees are moderately satisfied with their jobs and committed to their organization. Employees' job satisfaction and organizational commitment were closely inter-related and correlated with turnover intention (P < 0.001). The positive correlation between the two was expected, but there was also unexpected correlation with turnover intention. This may be due to external factors, such as job market conditions, which may influence perceived opportunities for career advancement elsewhere. The impact of such external factors is outside the scope of this study, but will have to be investigated in further research. As job satisfaction and organizational commitment have strong correlation with turnover, it is very important to reinforce them by applying the right human resource policies.
Impact of family control on the relationship between earning management and future performance in Indonesia

This study attempts to examine whether the family control has an impact on the relationship between earnings management and future performance. We also will assess whether the auditor has the important role in family firms. The total sample in this study has covered 918 firm-years or observations. We suggest that the average value of the future performance of family-based firms is better than the one of non-family firms. We also show that accrual earnings management in Indonesia is more opportunistic than efficiency. Finally, bigger auditor firms which selected by family firms have the positive effect on future performance.
ANALISIS PENDAPATAN PETERNAK SAPI ACEH

Penelitian bertujuan untuk menganalisis pendapatan peternak sapi Aceh. Metode penelitian menggunakan metode survei dan analisis pendapatan peternak pada berbagai pola usaha di Kabupaten Aceh Besar. Hasil penelitian menunjukkan bahwa usaha ternak sapi Aceh cukup menguntungkan.Ada perbedaan pendapatan pada usaha ternak sapi Aceh, berdasarkan manajemen danskala usaha. Pada usaha peternakan sapi Aceh pola 2 ekor, peternak memperoleh pendapatan sebesar Rp. 2.617. 000/tahun, pada pola usaha 3 ekor, diperoleh pendapatan sebesar Rp. 4.913. 000/tahun, dan usaha ternak sapi Aceh pola 5 ekor, diperoleh pendapatan sebesar Rp. 11.580. 000/tahun. Semakin besar skala usaha, maka semakin besar peroleh pendapatan di tingkat peternak.
Stimulation of expression of the human endogenous retrovirus genome by female steroid hormones in human breast cancer cell line T47D

Expression of the human endogenous retrovirus genome HERV-K, homologous to mouse mammary tumor virus, was investigated in cultured human tumor cells. In several cell lines, the HERV-K genome was expressed as an 8.8-kilobase poly(A)+ RNA which appeared to be a full-size transcript of this genome. In the human breast cancer cell line T47D, stimulation of HERV-K genome expression by progesterone was observed after estradiol treatment.
The Directors Remuneration and Firm Performance in Property and Construction Industries Listed on Bursa Malaysia’s Main Board

Nowadays, directors’ remuneration has become increasingly popular and being discussed by all walks of life. Through a holistic approach based on corporate governance best practice, it could affect the internal and external performance of corporate in terms of management and financial performance. The main objective of the study is to investigate the directors’ remuneration listed under property and construction industry towards firm performance. 266 samples of annual reports of listed firms for the period of 2013 to 2015 were obtained and examined. The regression results show that directors’ remunerations have significantly positive relationship with firm performance. Appealing remuneration package encourages and attracts the directors who have the ability and potential in successfully managing the firm. Most of control variables have significant relationship with firm financial performance except CEO duality which does not have significant relationship with financial performance. Future studies could recommend using other performance measures such as Tobin’s Q or Economic Value Added (EVA) and the total directors’ remuneration could be broken up to several parts which could reveal new research insights.
Collagen and Bone Strength

BONE STRENGTH IS a complex property which we understand in only a limited and incomplete fashion. Bone density and bone strength are highly but imperfectly correlated. The relative amounts and properties of the mineral (apatite) and the organic matrix (mainly type I collagen) in bone, as well as the organization of the bone at both the microscopic and macroscopic scales (microarchitecture and anatomy, respectively), determine its mechanical strength. That there is a strong genetic component to bone density and, more generally, to bone strength is well established, but we still know relatively little about the contributions of specific genes to bone mineral content and bone strength. As we discuss below, the evidence for the importance of various candidate genes is uneven in its quality but is compelling in the case of the type I collagen genes. Readers of this journal know that bone is a metabolically active tissue, with bone resorption and deposition proceeding as ongoing processes. Bone modeling in response to load, as described by Wolff, enables bones to adapt their material structures to optimize both their mechanical properties and their mass. Osteoporosis in many but not all settings, including those associated with estrogen insufficiency, steroid use, nutritional abnormalities, or excessive exercise, develops when these opposing processes are unbalanced. Whether the cause is osteoblastic insufficiency or osteoclastic overactivity, the result at the tissue level is always a loss of bone mass/density and deleterious changes in bone architecture. At the inorganic molecular level, the smaller mineral crystals disappear, and the larger more brittle crystals persist. There is some suggestion that collagen structure and properties may also be altered at the organic level. In an article by Puustjärvi et al. on page 321 of this Journal issue, the authors probe the mechanism of bone loss associated with heavy exercise. They report that longterm running significantly reduced bone density in beagle dog vertebrae without changing the bone’s mechanical (indentation) properties. The authors suggest that changes in the orientation of the collagen network, without changes in collagen maturation (cross-linking) and content (hydroxyproline per tissue), contributed to the maintenance of strength in the face of decreased mineral density. The purpose of this commentary is to review additional documentation for that view while indicating the limitations of the present study. First, we briefly review genotypephenotype associations of collagen. Next, the impact of collagen mutations on the microscopic structure of the connective tissue are considered. Then, we summarize what is known relating these microarchitectural changes to biomechanical tests. Finally, we consider how Puustjärvi et al.’s paper fits into this background.
Single-Chain Urokinase-Type Plasminogen Activator: Mechanism of Action and Thrombolytic Properties

Plasminogen activators are serine proteases with a high specificity for their natural substrate plasminogen. They convert the inactive proenzyme plasminogen into the active serine protease plasmin, by hydrolysis of a single arginyl-valyl bond. Plasmin is responsible for the degradation of fibrin, but it has very limited substrate specificity and may also degrade several other plasma proteins, in­ cluding fibrinogen, Factors V, and VIII. Extensive activation of the fibrinolytic system, such as during infusion of the thrombolytic agents streptokinase and urokinase, is therefore usually associated with a systemic fibrinolytic state, characterized by plas­ minogen activation, depletion of α 2 -antiplasmin, the circulating physiologic inhibitor of plasmin, and fibrinogen breakdown. Physiologic fibrinolysis, which is responsible for the removal of excess fibrin from the vascular bed, is, however, highly fibrin specific and not associated with systemic fibrino­ lysis. This fibrin specificity results from specific molecular interactions between the reactants' plasminogen activator, plasminogen, fibrin, and ai-antiplasmin. The molecular interactions responsible for the regulation of fibrinolysis have been dis­ cussed in detail elsewhere.
cis-Bis(2,2′-bipyrimidine-κ2 N 1,N 1′)diiodidomanganese(II)

The asymmetric unit of the title complex, [MnI2(C8H6N4)2], contains one half of a neutral MnII complex, with the entire molecule completed by the application of twofold symmetry. The MnII ion is six-coordinated in a distorted octahedral environment defined by four N atoms of the two chelating 2,2′-bipyrimidine (bpym) ligands and two I− anions in a cis-N4I2 coordination geometry. The dihedral angle between the least-squares planes of the two bpym ligands (r.m.s deviation for all non-H atoms = 0.063 Å) is 85.04 (6)°. In the crystal, complex molecules are connected by C—H⋯N and C—H⋯I hydrogen bonds, forming a three-dimensional network. Molecules are stacked in columns along the a axis. Along the c axis, successive molecules stack in the opposite directions.
WORD OF MOUTH OPPORTUNITY: WHY RECOMMENDATION LIKELIHOOD OVERESTIMATES POSITIVE WORD OF MOUTH

Researchers and practitioners alike rely extensively on recommendation likelihood measures to understand customer loyalty and, more explicitly, expected positive word-of-mouth (PWOM). Yet previous research shows recommendation likelihood to be a flawed predictor of PWOM. We address this shortcoming by investigating the role that word-of-mouth (WOM) opportunity plays in the relationship between recommendation likelihood and PWOM. Results suggest that recommendation likelihood measures largely reflect overall satisfaction, and that WOM opportunity has a key moderating effect on the relationship between recommendation likelihood and PWOM. Importantly, WOM opportunity is poorly considered by consumers responding to recommendation likelihood questions, yet it has a major effect on PWOM. Implications for practitioners and academics using recommendation likelihood as a loyalty or PWOM measure are discussed.
Serum tryptase levels in melanoma patients: case-control study and review of the literature.

BACKGROUND Serum tryptase results from the constant release of the enzyme from mast cells and serum tryptase levels are commonly considered to be related to the total number of mast cells. They are increased in several malignancies, as pancreatic carcinoma, angiosarcoma, hepatic carcinoma and proliferative and/or non-proliferative hematological disorders. Contrariwise, it has been reported that the number of tryptase- and chymase-positive mast cells was lower in deeply invasive melanoma compared to in-situ melanoma and dysplastic nevi. Considering the underlying pathophysiological linkages between mast cells and melanocytes and that serum tryptase is related to angiogenesis, tissue-degrading proprieties and metastatization, we have decided to evaluate serum tryptase levels in melanoma patients and in a healthy control. METHODS We performed a case-control study evaluating serum tryptase in melanoma and in healthy group. Starting from an initial general analysis, we have performed a sub-analysis for each sample. RESULTS In general population serum tryptase was statistically higher in elderly patients. Generally, in melanoma patients, median serum tryptase was in lower normal range. We found a decreasing of serum tryptase levels from the healthy control to thin (≤1.00 mm Breslow thickness), reaching the lowest levels in thicker melanoma (≥1.01 mm Breslow thickness), in ulcerated and metastatic melanoma. CONCLUSIONS Tryptase may have a protective role in melanoma or in the early stage of the tumorigenesis. Serum tryptase is an easy and useful biomarker to better investigate melanoma biology.
Mutational Analysis of Cell Wall Biosynthesis in Mycobacterium avium

ABSTRACT The cell wall of the environmental pathogen Mycobacterium avium is important to its virulence and intrinsic antimicrobial resistance. To identify genes involved in cell wall biosynthesis, “transposome” insertion libraries were screened for mutants with altered colony morphology on medium containing the lipoprotein stain Congo red. Nineteen such mutants were isolated and mapped, including 10 with insertions in a functional island of cell wall biosynthetic genes that spans approximately 40 kb of the M. avium genome.
New cyclooxygenase‐2 inhibitors for treatment of experimental autoimmune neuritis

We analyzed two new cyclooxygenase‐2 (COX‐2) inhibitors, celecoxib (SC‐58635) and meloxicam, for the treatment of experimental autoimmune neuritis (EAN) in rats. Celecoxib and meloxicam significantly reduced clinical EAN score and histopathological damage of the sciatic nerve. They induced no serious side effects, whereas indomethacin used as a control caused severe intestinal ulceration and dysfunction of liver and kidney. These findings suggest that the new COX‐2 inhibitors may be useful as additional therapeutic agents for patients with Guillain–Barré syndrome and chronic inflammatory demyelinating polyneuropathy. © 2002 John Wiley & Sons, Inc. Muscle Nerve 25: 280–282, 2002 DOI 10.1002/mus.10019
Technology Review: Esophageal Impedance Monitoring

Intraluminal impedance monitoring is a new technique that can be used to detect the flow of liquids and gas through hollow viscera. In combination with manometry, it is used for esophageal function testing and while manometry provides information on contractile activity, impedance provides information on esophageal bolus transit. This is especially useful in patients with nonobstructive dysphagia. However, impedance monitoring appears to be less suitable for the evaluation of patients with achalasia. When used in combination with esophageal pH monitoring, impedance monitoring makes gastroesophageal reflux monitoring more complete because it allows recognition of both acidic and weakly acidic reflux episodes. The results of several studies suggest that impedance–pH monitoring is useful in the evaluation of patients with PPI-resistant typical reflux symptoms, chronic unexplained cough, excessive belching, and rumination.