Miracle-dz/UniFAR-FTUs huggingface dataset:
The relationship between board leadership structure and earnings management in Asia-Pacific

Purpose - This study reviews the growing research area of behavioral corporate governance; it explores the relationship between CEO duality attributes and earning management in the context of Asia-Pacific countries. Over time, the use by boards of CEO duality has fluctuated and the scholarly conceptualizations of the phenomenon have become more complex. Design/methodology/approach - This paper uses panel data from 330 firm years from Australia, Malaysia, the Philippines and Pakistan by taking a sample of three years from 2011 to 2013. Findings - The results of our analysis reveal that the board leadership structure was not associated with firm performance and financial reporting quality. However, female CEOs impacted negatively on firm performance in Malaysia, the Philippines and Pakistan. Further analyses expose that the firm size was negatively related with performance, while established firms in Australia had strong reporting quality. However, large boards assured healthier reporting quality in Australia and Malaysia. Practical implications - This paper provides empirical evidence that a unitary leadership pattern has no significant impact on companies in the Asia-Pacific and it would be of interest to regulatory bodies, business practitioners and academic researchers. Originality/value - This paper contributes to the literature on corporate governance and earnings management by introducing a framework for identifying and analyzing moderating variables that affect the relationship between the leadership structure and a firm’s financial reporting quality.
Osmolarity and Intracellular Calcium Regulate Aquaporin2 Expression Through TonEBP in Nucleus Pulposus Cells of the Intervertebral Disc

The goal of this study was to examine the expression and regulation of aquaporin2 (AQP2), a tonicity‐sensitive water channel in nucleus pulposus cells of the intervertebral disc. We found that AQP2 protein was expressed in vivo in both rat and human discs. We determined whether AQP2 promoter expression was regulated by osmolarity in a tonicity enhancer binding protein (TonEBP)‐dependent manner. When TonEBP was suppressed under hypertonic conditions or overexpressed under isotonic conditions, AQP2 promoter activity was correspondingly inhibited or induced. The role of TonEBP in controlling AQP2 expression was confirmed using mouse embryonic fibroblasts (MEFs) derived from TonEBP‐null mice. We studied whether calcium in addition to osmolarity played a role in regulation of AQP2 in nucleus pulposus cells. We also determined whether both TonEBP and calcineurin–nuclear factor of activated T cells (NFAT) signaling contributed to ionomycin, a calcium ionophore, mediated induction of AQP2. Co‐transfection of AQP2 reporter with calcineurin (CnA/B) and/or NFAT1–4 vectors suggested that this pathway did not control AQP2 promoter activity in nucleus pulposus cells. These findings were also validated using MEFs from TonEBP, fibroblasts from CnAα‐ and CnAβ‐null mice, and mutant TonE reporter constructs. Results of these studies suggest that, in nucleus pulposus cells, osmotic pressure and calcium modulate AQP2 expression through TonEBP and are independent of the calcineurin–NFAT pathway. Because calcium flux reflects a change in applied stress, the possibility exists that NFAT5/TonEBP modulate not just water balance in the disc but also accommodate applied biomechanical forces.
Stability of distributed adaptive algorithms II: Diffusion algorithms

In recent years a number of novel distributed parameter estimation algorithms have been developed stimulated by applications in cognitive radio, robotics, wireless networks and sensor networks. However, existing performance analyses have used white noise assumptions extensively. Here, we analyse for the first time a class of diffusion LMS strategies under autocorrelation assumptions. Further, we obtain a result in the white noise setting which provides a new understanding of existing steady state mean square error results. We treat the Adapt-then-Combine (ATC) algorithm.
Academic Freedom, Contingent Faculty, and Social Rectitude

IX CHAPTER 1: INTRODUCTION 1 RESEARCH QUESTION AND HYPOTHESES 3 ASSUMPTIONS, LIMITATIONS, AND SCOPE 5 SIGNIFICANCE 6 RESEARCH GAP 6 KEY DEFINITIONS 7 Academic Freedom 7 Contingent Faculty 8 Collective Bargaining 9 Contingent 9 Tenure 10 American Association of University Professors (AAUP) 10 Social Justice 11 CHAPTER 2: REVIEW OF LITERATURE 12 CONCEPTUAL AND THEORETICAL FRAMEWORK 12 ACADEMIC FREEDOM 18 Current Issues and Threats of Academic Freedom 24 CONTINGENT FACULTY 25 Increase in Numbers 26
An Adenylyl Cyclase, CyaA, of Myxococcus xanthus Functions in Signal Transduction during Osmotic Stress

ABSTRACT An adenylyl cyclase gene (cyaA) present upstream of an osmosensor protein gene (mokA) was isolated from Myxococcus xanthus. cyaA encoded a polypeptide of 843 amino acids with a predicted molecular mass of 91,187 Da. The predicted cyaA gene product had structural similarity to the receptor-type adenylyl cyclases that are composed of an amino-terminal sensor domain and a carboxy-terminal catalytic domain of adenylyl cyclase. In reverse transcriptase PCR experiments, the transcript of the cyaA gene was detected mainly during development and spore germination. A cyaA mutant, generated by gene disruption, showed normal growth, development, and germination. However, a cyaA mutant placed under conditions of ionic (NaCl) or nonionic (sucrose) osmostress exhibited a marked reduction in spore formation and spore germination. When wild-type and cyaA mutant cells at developmental stages were stimulated with 0.2 M NaCl or sucrose, the mutant cells increased cyclic AMP accumulation at levels similar to those of the wild-type cells. In contrast, the mutant cells during spore germination had mainly lost the ability to respond to high-ionic osmolarity. In vegetative cells, the cyaA mutant responded normally to osmotic stress. These results suggested that M. xanthus CyaA functions mainly as an ionic osmosensor during spore germination and that CyaA is also required for osmotic tolerance in fruiting formation and sporulation.
Do Stocks Outperform Treasury Bills?

The majority of common stocks that have appeared in the Center for Research in Security Prices (CRSP) database since 1926 have lifetime buy-and-hold returns less than one-month Treasuries. When stated in terms of lifetime dollar wealth creation, the best-performing 4% of listed companies explain the net gain for the entire US stock market since 1926, as other stocks collectively matched Treasury bills. These results highlight the important role of positive skewness in the distribution of individual stock returns, attributable to skewness in monthly returns and to the effects of compounding. The results help to explain why poorly diversified active strategies most often underperform market averages.
An Exploratory Study to Assess the Impact of Work Demands and the Anticipation of Work on Awakening Saliva Cortisol

The goal was to investigate whether cortisol on awakening is higher on Monday relative to Sunday morning, and to assess whether responses vary with job demands and the anticipation of work. 77 white collar workers gave a sample of saliva on awakening Sunday and Monday mornings, and then rated their anticipation for work. Data showed that salivary cortisol concentration was greater on Monday compared to Sunday morning. There were no main effects of job demands or anticipation of work on cortisol secretion. There was a significant interaction between job demands and anticipation of work on Monday, relative to Sunday morning. Cortisol secretion was higher in those reporting high job demands together with a greater anticipation of work. It was concluded that increased awakening saliva cortisol secretion is not necessarily a result of working in a highly demanding environment. Anticipating the impending working day appears to be an important influence on adrenal-cortical activity.
Responsiveness of Auditors to the Audit Risk Standards: Unique Evidence from Big 4 Audit Firms

Abstract We examine the effect of changes in audit risk standards on the conduct of financial statement audits in a European setting. We investigate this by analysing the audit hours and audit fees for clients of Big 4 audit firms in Finland in 1996 and 2010. Our results show that audit firms became more sensitive to clients’ business risk due to the introduction of the new audit risk standards, with more audit hours allocated to owner-managed companies in 2010 than in 1996, and fewer audit hours allocated to low-risk clients in 2010 than in 1996. Also, the labour mix in the audit team changed for owner-managed companies, with a greater work load carried by junior auditors in 2010 than in 1996. Regarding the price of audit, we find an increase in audit fees for clients with high business risk, while audit fees remained at roughly the same level for low-risk clients. These findings should be of interest to the auditing profession and those involved in the development of auditing regulations.
How public management reform influenced three professional groups - teachers, nurses and social workers - in England during the period 1979-2010

This thesis examines the influence of institutional and government policy change, in the form of public management reform, on the professional development of teachers, nurses and social workers, described as 'social service professionals', delivering public services in England between 1979 and 2010. The influence of institutional and government policy changes were assessed through a textual analysis of public policy documents; an analysis of the changing size and structure of the three groups highlighting gender, age and ethnicity; an analysis of training reforms through changing institutional arrangements and course content and: the perceptions of six key informants from trade unions and professional associations which represent these professions. These findings were tested on a consultative group of twelve experts in the field of employment relations in the public sector. This thesis found that there were similarities in the reforms introduced by government throughout this period to these three professional groups, which were characterised by the imposition of increased documentation and record keeping, targets and inspections. The control of the work process decreased, with a reduction of professional autonomy and accompanying reforms to professional training. All three professions have been dominated by women throughout the period and the proportion of men has changed little but they are disproportionately represented in management. The introduction of senior practitioner roles has not resulted in women exerting a stronger control over their profession. For all three groups, there has been a tension between higher education institution (HEIs) providers of training, government and employers as well as a lack of consensus about what constitutes appropriate professional training. This is not necessarily a new phenomenon but public management reforms have intensified it and the introduction of ‘learning on the job’ training will further weaken the role of HEIs in vocational training. One of the criticisms used to justify public service reforms was the apparent insensitivity of public services to the needs of users. Some of the responses by trade union and professional organisations to these attacks on professional autonomy have resulted in the exploration of a concept of democratic professionalism, which aims to strengthen the relationship between professionals and service users, so addressing one of the original criticisms of these professionals. This concept represents a different response to public management reforms which has the potential to address problems of democratic involvement in public services and defend them from government attacks. This thesis has two main original contributions to knowledge: it contributes to research showing how 'social services professionals' have been affected by public management reforms and how they are building a concept of democratic professionalism and; it further develops comparative professional studies.
Explaining South African Xenophobia

After widespread violence in 2008 and 2015, South Africa is now clearly one of most hostile destinations in the world for African migrants. Existing research on the determinants of South African xenophobia has focused on developing and advancing theories, with little attention paid to testing which theories, if any, actually account for mass xenophobia. This is the goal of this paper. By combining individual-level Afrobarometer survey items with municipal-level census indicators, we produce a rich, quantitative data set of numerous factors that have been proposed as determinants of South African xenophobia. The results of multilevel regression analyses show support for the explanations of poverty, relative deprivation, frustration with government, and social mobilization, with mixed evidence for resource competition. Taken together, the results point toward a mechanism of scapegoating, where frustrations and hopelessness produce aggression that is targeted at African immigrants.
The impact of a pharmacotherapy consultation on the cost and outcome of medical therapy.

BACKGROUND One important task for physicians is to optimize their patients' medication regimen. Involvement of clinical pharmacists who have specific training in drug regimen design has been associated with improved patient outcomes for specific medical conditions, eg, hypertension and anticoagulation. This prospective, randomized trial investigated whether a single consultation by a clinical pharmacist with high-risk patients and their primary physicians would result in improved prescribing outcomes. METHODS Patients at risk for medication-related problems were identified and randomized to receive a pharmacotherapy consultation (consult group) or usual medical care (control group). Outcomes, including the number of drugs, number of doses per day, cost of medications, and patient reports of adverse effects, were recorded at baseline and at 6 months following the intervention. RESULTS Fifty-six subjects were evaluable: 29 in the control group, and 27 in the consult group. Six months after the consultation, the number of drugs, the number of doses, and the 6-month drug costs all decreased in the consult group and increased in the control group; the net difference was 1.1 drugs (P = .004), 2.15 doses per day (P = .007), $586 per year (P = .008). The side effects score improved by 1.8 points more in the consult group compared with the control group (P = NS). Similarly, the prescribing convenience score in the consult group improved by 1.4 points more than that of the control group (P = NS). CONCLUSIONS This study demonstrates several important benefits of integration of a clinical pharmacist into a primary care setting, including improvement in cost and simplification of the medication regimen with no reduction in quality of care.
Better Knowledge Need Not Affect Behavior: A Randomized Evaluation of the Demand for Lottery Tickets in Rural Thailand

Many households in developing countries spend substantial amounts on lottery tickets but have only poor knowledge about the properties of the game and hold upwardly biased beliefs on the prospects of winning. To test whether more accurate knowledge reduces lottery participation, households in rural Thailand were informed, in a randomized intervention, on the actual probability distribution of the Thai Government Lottery. This indeed led to a better knowledge about the Thai Government Lottery in the treatment group. However, the improved knowledge did not (substantially) affect the willingness to pay for lottery tickets.
Patterns of Autobiographical Memory in Bipolar Disorder Examined by Psychometric and Functional Neuroimaging Methods

Abstract This is the first study to combine psychometric and functional neuroimaging methods to study altered patterns of autobiographical memory in bipolar disorder (BD). All participants were interviewed with an expanded version of the Bielefelder Autobiographical Memory Inventory (Bielefelder Autobiographisches Gedächtnis Inventar 2004;Lisse: Swets and Zeitlinger). We then acquired functional magnetic resonance imaging data during a task of individually designed autobiographical recall. Compared with healthy controls, BD patients reported a stronger emotionality of autobiographical memories and more frequent recollections of autobiographical events during their everyday life. Furthermore, they failed to deactivate areas in the cuneus and lingual gyrus and showed decreased activation in the inferior frontal and precentral areas compared with the control group. More frequent intrusions from a person’s past, which had a neural correlate in the lack of deactivation in some default mode network areas in BD patients, may contribute to manic or depressive symptoms.
An Integrated Glucose‐Insulin Model to Describe Oral Glucose Tolerance Test Data in Type 2 Diabetics

An integrated model for the glucose‐insulin system describing oral glucose tolerance test data was developed, extending on a previously introduced model for intravenous glucose provocations. Model extensions comprised the description of glucose absorption by a chain of transit compartments with a mean transit time of 35 minutes, a bioavailability of 80%, and a representation of the incretin effect, expressed as a direct effect of the glucose absorption rate on insulin secretion. The ability of the model to predict the incretin effect was assessed by simulating the observed difference in insulin response following an oral glucose tolerance test compared with an isoglycemic glucose infusion mimicking an oral glucose tolerance test profile. The extension of the integrated glucose‐insulin model to gain information from oral glucose tolerance test data considerably expands its range of applications because the oral glucose tolerance test is one of the most common glucose challenge experiments for assessing the efficacy of hypoglycemic agents in clinical drug development.
Parasitaemia and gametocytaemia after treatment with chloroquine, pyrimethamine/sulfadoxine, and pyrimethamine/sulfadoxine combined with artesunate in young Gambians with uncomplicated malaria

As part of a study to assess the infectivity of gametocytes after treatment with four antimalarial regimens, the efficacy of each treatment was also determined. From September to December 1998, 598 children with uncomplicated malaria were treated; 135 received chloroquine (CQ) alone, 276 received pyrimethamine/sulfadoxine (Fansidar©, PSD) alone, 113 received PSD with a single dose of artesunate (PSD + 1ART) and 74 received PSD combined with three doses of artesunate (PSD + 3ART). On day 28 19/63 (30.2%; 95% C.I. 19.2% to 43.1%) of children treated with CQ alone, 5/134 (3.7%; 95% C.I. 1.2% to 8.5%) treated with PSD alone, 1/71 (1.4%, 95% C.I. 0.0% to 7.9%) treated with PSD + 1ART and 0/45 (0.0%; 95% C.I. 0.0% to 7.9%) treated with PSD + 3ART were parasitaemic. The proportion of children with gametocytes on day 7 after treatment with CQ alone was 16/89 (18.0%; 95% C.I. 10.6% to 27.6%), 98/174 (56.3%; 95% C.I. 48.6% to 63.8%) after treatment with PSD alone, 8/70 (11.4%; 95% C.I. 5.1% to 21.3%) after treatment with PSD + 1ART and 4/46 (8.7%; 95% C.I., 2.4% to 20.8%) after treatment with PSD + 3ART. CQ thus has a lower efficacy than PSD or either of the PSD and artesunate combinations. Use of PSD alone as an alternative first line treatment results in a very high post‐treatment gametocyte prevalence that is likely to enhance transmission. There would be greater and more sustainable benefits from using PSD and artesunate combinations.
Endothelial function is impaired in HIV-infected patients with lipodystrophy

Background Data supporting a link between body-fat distribution changes and cardiovascular disease risk in HIV- infected patients are scarce and contradictory. We evaluated endothelial dysfunction, an early event in the development of atherosclerosis, and pro- atherosclerotic plasma biomarkers in HIV-infected patients with lipodystrophy. Methods HIV-infected patients with and without lipodystrophy were prospectively enrolled. Endothelial function was measured through flow-mediated dilatation (FMD) of the brachial artery. Plasma levels of several biomarkers of inflammation, endothelial activation and coagulation associated with adipose tissue and endothelial dysfunction were determined. Results The study included 110 patients, 55 of them with lipodystrophy. FMD was significantly lower in patients with lipodystrophy than in those without lipodystrophy (median [IQR] 3.1% [0.4–8.9] versus 6.3% [3.3–10.7]; P=0.004). Patients with isolated lipoatrophy exhibited the lowest FMD (2.6% [0–6.6]; PKruskal–Wallis=0.02). Lipodystrophy was associated with significantly higher plasma levels of interleukin 6 (IL-6) and plasminogen activator inhibitor 1 (PAI-1) and lower levels of adiponectin; severe lipodystrophy was associated with higher concentrations of vascular cell adhesion molecule 1 (sVCAM-1). There was an inverse correlation between FMD and IL-6 (Spearman's rho =-0.26; P=0.007). In a multivariate regression model with the lowest quartile of FMD as the dependent variable and lipodystrophy, traditional cardiovascular risk factors, 10-year Framingham risk score, pro- atherosclerotic biomarkers and HIV-related variables as predictors, the only independent predictor of endothelial dysfunction was lipodystrophy (odds ratio 5.22, 95% confidence interval 1.76–15.46; P=0.003). Conclusions Lipodystrophy is associated with endothelial dysfunction, independently of the presence of traditional cardiovascular risk factors. This finding and the accompanying profile of pro-atherosclerotic biomarkers support an increased cardiovascular risk in HIV-infected patients with lipodystrophy.
Corporate Social Responsibility That “Pays”: A Strategic Approach to CSR for SMEs **

This study adopts a strategic approach to corporate social responsibility (CSR), puts forward a model of CSR activities that enhance small and medium enterprises (SMEs) growth, and argues that by aligning CSR activities with the competitive strategy of the firm, SMEs enhance firm growth. We test this model using multinomial logistic analysis and data from a survey with 211 U.K.‐based SMEs. We find that CSR activities related to the community enhance firm growth for all SMEs, but especially for firms adopting a cost leadership strategy, and that CSR activities related to the workforce are crucial to avoid sales decline, especially for SMEs adopting a differentiation or a quality‐driven strategy. We also find that environment‐related CSR activities are not beneficial for SMEs' growth and that human rights–related CSR activities slow growth for firms adopting a differentiation or a quality‐driven strategy. Finally, we put forward managerial and policy recommendations.
3D simulation of wing fitted with Vortex Generators

This paper uses wing characteristics from the Half Scale Unmanned Arial Vehicles (UAV) designed by Defence Technology Institute (DTI). It also demonstrates results from both plain wing and wing fitted with VGs simulation using a commercial Computational Fluid Dynamics (CFD) program. VGs designing processes (sizing and installed position) are also designed according to historical data. Furthermore, six different VGs configurations are tested to find effects to the wing aerodynamics. Stall angle, lift coefficient (CL), and drag coefficient (CD) are obtained through CFD, and they will be discussed.
Sexual risk behavior, sexually transmitted infections, and HIV transmission risks in HIV‐positive men who have sex with men (MSM) – approaches for medical prevention

Rising incidence rates of HIV and STIs (sexually transmitted infections) among MSM (men who have sex with men) in Germany since 2001 call for new approaches in medical prevention. The present study addresses appropriate parameters to identify those HIV‐positive MSM who are at high risk for transmitting HIV and STIs.