Miracle-dz/UniFAR-FTUs huggingface dataset:
Occupational therapist practice patterns in relation to clients with cognitive impairment following acquired brain injury

Abstract Primary objective: To describe Swedish occupational therapist practice patterns for clients with cognitive impairment following acquired brain injury. Research design: A cross-sectional stratified random sample of 462 occupational therapists. Methods: An online questionnaire was used to collect data. Main results: The predominant practice pattern was the use of ADL-activities for assessment and therapy regardless of whether limitations in occupational performance or cognitive function were assessed or whether the approach was remedial or compensatory. For assessment, general ADL-instruments were used more often than instruments that assessed cognitive function. Instruments were used less often within municipal rehabilitation facilities compared to regional, county and primary care facilities. The most common focus of the therapies was in regard to abilities related to executive functioning. Another prominent practice pattern was a collaborative approach involving clients, relatives and other staff. The theories used in practice were, to a large extent, general in nature and did not focus specifically on cognitive functioning. Conclusions: Swedish occupational therapy practice for clients with cognitive impairments following acquired brain injury focuses highly on occupational performance. Therapies targeting executive functioning seem particularly important in practice and a collaborative approach involving clients, relatives and other staff is a prominent feature in practice.
Cbl-b, a RING-type E3 Ubiquitin Ligase, Targets Phosphatidylinositol 3-Kinase for Ubiquitination in T Cells*

Cbl-b is implicated in setting the threshold of T lymphocyte activation. In Cbl-b-deficient T cells, the activation of Vav, a guanine nucleotide exchange factor, is significantly enhanced. The molecular mechanism underlying Cbl-b-regulated Vav activation was unclear. Here it is shown that Cbl-b interacts with and induces ubiquitin conjugation to the p85 regulatory subunit of phosphatidylinositol 3-kinase, an upstream regulator of Vav. A functional RING finger of Cbl-b was essential for p85 ubiquitination. However, a loss of function mutation at the well-conserved amino-terminal variant src homology (SH) 2 domain of Cbl-b did not affect its ligase activity. A distal carboxyl-terminal proline-rich region in Cbl-b was mapped to contain the primary binding sequences for the SH3 domain of p85. Deletion of either the distal proline-rich region in Cbl-b or the SH3 domain of p85 severely reduced ubiquitin conjugation to p85. The data suggest a molecular link for Cbl-b-mediated negative regulation of Vav, with phosphatidylinositol 3-kinase as a direct target for Cbl-b E3 ubiquitin ligase.
Social Responsibility, Machiavellianism and Tax Avoidance: A Study of Hong Kong Tax Professionals

Purpose - The purpose of this paper is to investigate the effects of attitudes toward the perceived importance of corporate ethics and social responsibility, and Machiavellianism, a general measure of the propensity for manipulative and deceitful behaviour, on tax professionals' willingness to participate in aggressive tax avoidance schemes of corporate clients. Design/methodology/approach - The paper is based on a survey of tax professionals in Hong Kong. Findings - The paper finds that Machiavellianism affects tax advisors' expressed viewpoints toward the importance of corporate ethics and social responsibility, which affect professional judgements toward aggressive tax minimisation. As anticipated, high Machiavellians are more likely to endorse the traditional “stockholder view” of corporate responsibility (which holds that corporations have little responsibility beyond maximising their profits), and less likely to support the “stakeholder view” (which recognises corporate responsibilities to a broader range of potential stakeholders). The stockholder view (but not the stakeholder view) of corporate responsibility mediates the relationship between Machiavellianism and ethical/social responsibility judgements. Machiavellianism also had significant direct effects on ethical and social responsibility judgements. Originality/value - The paper provides insights into the decision processes used to justify aggressive tax minimisation strategies. The findings indicate that commonly articulated views toward corporate ethics and social responsibility may be used to support unethical strategies. In particular, the finding that the stockholder view mediates the relationship between Machiavellianism and ethical/social responsibility judgements suggests that the stockholder view may be adopted to rationalise overly aggressive tax avoidance.
Self-Promoting Investments

When human capital skills differ in their ability to attract offers from alternative employers, a potential inefficiency in human capital investment arises. If a worker's output is observed by the labour market only when the worker invests in self-promoting activities, then high-ability workers overinvest in self-promotion. No bond is posted in the contract that both attains efficient investment and minimizes the bond subject to individual rationality constraints and the zero profit condition. The contract is one in which the firm (i) offers to match outside offers strategically and (ii) guarantees a minimum wage. The model predicts that, under both the spot market contract and the efficient contract, wage declines with seniority even when conditioning on high ability. This prediction is consistent with the stylized fact regarding the decline of wages with seniority in academia. The model can also explain how the seniority wage premium may vary across disciplines, time, and schools.
BANK DIFFERENCES IN THE COORDINATION OF REGULATORY CAPITAL, EARNINGS, AND TAXES

This study investigates bank-specific regulatory capital-raising decisions. Such decisions are expected to be coordinated with financial reporting and/or tax incentives. We examine the impact of individual banks' changing levels of capital, earnings, and taxes on decisions to engage in seven capital-raising options: security gains and losses, loan loss provisions, loan charge-offs, capital notes, common stock, preferred stock, and dividends. Unlike related studies, we measure capital, earnings, and tax pressures relative to within-bank means, rather than relative to annual or pooled cross-sectional means, by estimating bank-specific regressions for each of the capital-raising options from 1971 to 1991. Thus, we capture differences in banks' priorities and strategies for
The power of “farmer friendly” financial incentives to deliver climate smart agriculture: a critical data gap

It is well documented that small-scale farmers in the developing world can achieve impressive local successes despite their poverty and acute vulnerability to climate change by adopting proven ‘‘climate smart’’ technologies. Specifically, they can greatly increase farm production despite growing climate change impacts while also helping mitigate global climate change. The critical challenge is to address the barriers to scaling up these local successes. This view is increasingly widespread, although linking agricultural production and climate resilience objectives with carbon sequestration objectives is not without its critics. Some fear that emphasising these ‘‘win–win outcomes’’ could have adverse impacts on farmers, notably that commodifying carbon could lead to weakening farmers’ rights to and control over their land. We are more optimistic about the potential for win–win outcomes across diverse landscapes, based on the numerous documented local successes. The outstanding questions involve the scope for ensuring that these outcomes consistently benefit local communities and for scaling up local successes to a majority of vulnerable farmers. We believe these objectives will remain elusive unless new cost-effective delivery mechanisms can be found. We posit an innovative but untested solution to address this challenge, and call for empirical research to examine its potential. We start from the premise that while current approaches can deliver local successes, they are ill-suited to scaling up successes due to their high costs per beneficiary, creating a need for a ‘‘slimmed down’’ delivery formula, ideally one that simultaneously benefits those providing finance. We hypothesise that ‘‘farmer friendly’’ financial incentives could address this gap, delivering rapid scaling up of climate smart innovations across small-scale farming communities at an affordable cost. At present, financial incentives for farmers to adopt these innovations are offered primarily via the carbon market, for instance, via community forestry projects. Yet existing schemes offer farmers poor terms and only achieve successful outcomes by providing support services that are not replicable at scale. The danger is that halting early experiences could discredit climate finance initiatives that create financial incentives for small-scale farmers before their potential has been explored, causing a golden opportunity to be missed. Fresh research is urgently needed to establish whether ‘‘farmer friendly’’ financial incentives offer a viable solution. We focus on the need for proof of concept, and stop short of discussing institutional requirements to implement this solution. Needless to say, we appreciate Journal of Integrative Environmental Sciences Vol. 9, No. 4, December 2012, 201–217
Dynamically Consistent Beliefs Must Be Bayesian

Abstract Experimental evidence such as the Ellsberg Paradox contradicts the Savage model of decision making under uncertainty, since the representation of beliefs underlying preferces by a single probability measure leaves no room for the degree of imprecision in information to affect decisions. Proceeding axiomatically, this paper shows that the existence of a Bayesain prior is implied, even if Savage′s Sure-Thing Principle is deleted, if preferences (i) are "based on beliefs" and (ii) admit dynamically consistent updating in response to new information. The result raises questions about the appeal of models of preference that feature a separation of tastes and beliefs. Journal of Economic Literature Classification Number: D81.
Regression-Based Tests of the Market Pricing of Accounting Numbers: The Mishkin Test and Ordinary Least Squares

The test developed in Mishkin [1983] (hereafter, MT) is widely used to test the rational pricing of accounting numbers. However, contrary to the perception in the accounting literature, the exclusion of variables from the MT's forecasting and pricing equations leads to an omitted variables problem that affects inferences about the rational pricing of accounting variables. Only if the omitted variables are rationally priced is their exclusion irrelevant. Failure to recognize this issue leads accounting researchers to employ the MT without appreciating how omitted variables affect the inferences they draw. We demonstrate that when additional explanatory variables are included in the MT, the rational pricing of accruals is not rejected. That is, the accrual anomaly documented in Sloan [1996] vanishes when additional explanatory variables are incorporated into the MT. We also show that in accounting research settings, where samples are large, ordinary least squares (OLS) is equivalent to the MT. As a result, accounting researchers should consider using OLS or be more explicit about the exact advantages of the MT over OLS in their research setting.
The N Terminus of the Prion Protein Mediates Functional Interactions with the Neuronal Cell Adhesion Molecule (NCAM) Fibronectin Domain*

The cellular form of the prion protein (PrPC) is a highly conserved glycoprotein mostly expressed in the central and peripheral nervous systems by different cell types in mammals. A misfolded, pathogenic isoform, denoted as prion, is related to a class of neurodegenerative diseases known as transmissible spongiform encephalopathy. PrPC function has not been unequivocally clarified, and it is rather defined as a pleiotropic protein likely acting as a dynamic cell surface scaffolding protein for the assembly of different signaling modules. Among the variety of PrPC protein interactors, the neuronal cell adhesion molecule (NCAM) has been studied in vivo, but the structural basis of this functional interaction is still a matter of debate. Here we focused on the structural determinants responsible for human PrPC (HuPrP) and NCAM interaction using stimulated emission depletion (STED) nanoscopy, SPR, and NMR spectroscopy approaches. PrPC co-localizes with NCAM in mouse hippocampal neurons, and this interaction is mainly mediated by the intrinsically disordered PrPC N-terminal tail, which binds with high affinity to the NCAM fibronectin type-3 domain. NMR structural investigations revealed surface-interacting epitopes governing the interaction between HuPrP N terminus and the second module of the NCAM fibronectin type-3 domain. Our data provided molecular details about the interaction between HuPrP and the NCAM fibronectin domain, and revealed a new role of PrPC N terminus as a dynamic and functional element responsible for protein-protein interaction.
EARLY ENDOWMENTS, EDUCATION AND HEALTH

This paper examines the early origins of observed health disparities by education. We determine the role played by cognitive, noncognitive and early health endowments, and we identify the causal effect of education on health and health-related behaviors. We show that family background characteristics, cognitive, noncognitive and health endowments developed as early as age 10 are important determinants of health disparities at age 30. We also show that not properly accounting for personality traits overestimates the importance of cognitive ability in determining later health. We show that selection explains more than half of the observed difference in poor health, depression and obesity, while education has an important causal effect in explaining differences in smoking rates. We also uncover significant gender differences. We then go beyond the current literature which usually estimates mean effects to compute distributions of treatment effects. We show how the health returns to education can vary also among individuals who are similar in their observed characteristics, and how a mean effect can hide gains and losses for different individuals. This analysis highlights the crucial role played by the early years in promoting health and the importance of prevention in the reduction of health disparities, and refocuses the role of education policy as health policy.
Cross-Presentation of Tumor Antigens to Effector T Cells Is Sufficient to Mediate Effective Immunotherapy of Established Intracranial Tumors1

The systemic adoptive transfer of tumor-sensitized T cells, activated ex vivo, can eliminate established intracranial tumors. Regression of MHC class II negative MCA 205 fibrosarcomas occurs optimally following adoptive transfer of both CD4 and CD8 tumor-sensitized T cells, indicating an important function for tumor-infiltrating APC. Here, we demonstrate that during an effector response, indirect presentation of tumor Ags to transferred T cells is sufficient to mediate intracranial tumor regression. BALB/c → CB6F1 (H-2bxd) bone marrow chimeras were challenged with the MCA 205 fibrosarcoma (H-2b). The tumor grew progressively in the H-2b-tolerant chimeras and stimulated an immune response in tumor-draining lymph nodes. Tumor-sensitized lymph node T cells were activated ex vivo with anti-CD3 and IL-2, then adoptively transferred to sublethally irradiated BALB/c or C57BL/6 recipients bearing established intracranial MCA 205 tumors. The transferred T cells eradicated MCA 205 tumors in BALB/c recipients and demonstrated tumor specificity, but had no therapeutic efficacy in the C57BL/6 recipients. These data establish that tumor-associated host cell constituents provide sufficient Ag presentation to drive effector T cell function in the complete absence of direct tumor recognition. This effector mechanism has an evident capacity to remain operative in circumstances of immune escape, where the tumor does not express the relevant MHC molecules, and may have importance even at times when direct CTL recognition also remains operative.
Measurement on Radiographs

With the standardization of the technical procedure, radiography has become one of the most frequently applied aids in human biometric research. When using this method, it is necessary to make a careful check of the accuracy of the reproduction-for instance, with respect to enlargement and projection-since "hidden" errors can be incorporated into the radiographic image. In cephalometry, profile radiographs of the head have proved especially suitable for biometric purposes, since in such films the errors are small compared with those involved in other types of biometric registration. Former analyses of the accuracy of profile radiographs have been concerned with sources of error involved in the radiographic reproduction and with the accuracy of the measurement. There is, however, another problem that should be considered in this connection: the extent to-which different procedures, by which measurements are made on the films, can affect the statistical analysis of these measurements, particularly in the case of the determination of correlation. Two aspects of this problem are dealt with in this article. The first of these aspects relates to the measurement procedure itself, in which an examination is made of the extent to which errors incurred in marking reference points or lines on the films can affect the correlation between measurements involving these points or lines. The other aspect of the problem is whether the correlation coefficients differ according to whether the measurements are obtained directly from the film or indirectly by addition or subtraction of other measurements obtained directly. Both these aspects are of particular interest, now that electronic data machines enable the calculation of practically unlimited numbers of correlation coefficients to be made and that combinations of measurements are easily obtained without entailing direct measurement.
Determinants of Audit Fees: Evidence from a Small Capital Market with a Joint Audit Requirement

This paper examines audit fees paid by all 126 non-financial companies listed on the Copenhagen Stock Exchange in 2002. The Danish institutional setting is theoretically interesting because listed companies are required to use two independent auditors, and the liberal regulation of auditor independence facilitates an examination of the association between consultancy fees and audit fees. Our results indicate that de facto joint audits, where both auditors have significant stakes in the audit, reduce audit fees compared with audits where one auditor is dominant, albeit only for larger companies. We attribute these results to competition between the auditors. Our results clearly confirm previous findings of a positive association between other fees and audit fees. On balance, we find the core audit fee determinants model to be well specified for the Danish data, although small companies seem to differ somewhat from large companies. Finally, we find no additional Big Four effect from the appointment of a second Big Four auditor. However, our results indicate that the use of PWC is associated with lower audit fees in large companies and higher audit fees in small companies.
Young Citizens and Changing Electoral Turnout, 1964–2001

Traditional academic understandings of youth abstention have tended to argue that young people suffer from life-cycle related 'start-up' problems in relation to politics and are more likely to abstain from participation in the political and electoral process than their older counter-parts. However, patterns of electoral turnout in the last ten years point to the possibility that recent cohorts of young people are politically distinct from previous generations.
High schoolers’ views on academic integrity

The issue of academic integrity in cheating on exams and plagiarising in writing is not a new one. All schools need to address this problem and some more than others. In the L2 context, the issues become more complex as non‐native students need to adhere to the ‘culture of learning’ of a Western model of academic integrity if they are to be accepted and succeed in higher education Western communities. Unfortunately, no research has been carried out in the Lebanese contexts as to the scope of the problem and how these issues are being dealt with at the pre‐university level. This exploratory study surveys 3986 high school students attending Grades 10–12 on their views of the extent of student cheating and plagiarism. It also examines any significant differences among the student grade levels. Recommendations are made for activities to raise students’ awareness of academic integrity according to Western practices and for future needed research.
Earnings Quality under Rules‐ versus Principles‐based Accounting Standards: A Test of the Skinner Hypothesis / LA QUALITÉ DES RÉSULTATS SELON QUE LES NORMES COMPTABLES SONT AXÉES SUR LES RÈGLES OU SUR LES PRINCIPES: VÉRIFICATION DE L'HYPOTHÈSE DE SKINNER*

We provide preliminary evidence, consistent with Skinner (1995), that Canada's relatively principles-based GAAP yield higher accrual quality than the United States' relatively rules-based GAAP. These results stem from a comparison of the Dechow-Dichev (2002) measure of accrual quality for cross-listed Canadian firms reporting under both Canadian and U.S. GAAP. However, we document lower accrual quality for Canadian firms reporting under U.S. GAAP than for U.S. firms, which are subject to stronger U.S. oversight, reporting under U.S. GAAP. The latter results suggest that stronger U.S. oversight compensates for inferior accrual quality associated with rules-based GAAP. Consistent with the positive effect of Canada's principles-based GAAP and the offsetting negative effect of Canada's weaker oversight, we find no overall difference in accrual quality between Canadian firms reporting under Canadian GAAP and U.S. firms reporting under U.S. GAAP. Our results imply that (1) policymakers who wish to compare the effectiveness of oversight across jurisdictions must control for the GAAP effect; and (2) accounting standard-setters who wish to compare the effectiveness of principles- versus rules-based GAAP must control for oversight strength.
The Sequencing of Reform Policies in China's Agricultural Transition

This paper provides evidence regarding gains due to agricultural market liberalization in China. We empirically identify the different effects that incentive and farm restructuring reforms and gradual market liberalization have on China's agricultural economy during its transition period. We find that average gains within the agricultural sector due to reforms that improved incentives and increased decision-making authority of producers exceed gains due to market liberalization by a large margin. Our method of analyzing the effects of transition policies on economic performance can be generalized to other reform paths in other transition economies.
Corporate Disclosure Reactions to Australia’s First National Emission Reporting Scheme

This study investigates the strategic and potentially legitimising nature of voluntary emissions reporting by Australian companies. The study contributes to the existing literature by extending the chronological history of emissions disclosure and examining changes in emission disclosure practices during the implementation period of the National Pollutant Inventory (NPI). The NPI was Australia’s first extensive emission measurement and public reporting requirement. Disclosures are identified as being reactive to the introduction of actual emissions regulation; however, the extent of disclosure is not complete both within and between companies.