Miracle-dz/UniFAR-FTUs huggingface dataset:
The impact of corporate governance on auditor independence : a study of audit committess in UK listed companies

The thesis explores the relationship between Audit Committees and External Auditors’ fees of a sample of FTSE 350 companies in the UK for the period of 20052006. This is achieved by providing answers to three main research questions. First, what are the determinants of Audit Committee activity? Second, what is the relationship between Audit Committee activity and external auditors’ fees? Third, what is the relationship between audit and non-audit fees and how does the Audit Committee affect these? Starting out with an Agency Theoretical background, the study found evidence consistent with the views that a higher proportion of Independent Non-Executive Directors on the board enhances Audit Committees’ activity, but the presence of financial expertise on the committee was not found to be statistically significant in explaining its activity. The thesis also documented evidence that shows that Audit Committee activity is inversely related to managerial ownership of shares in
Does the Post-Acquisition Performance of Bidding Firms Depend on the Organizational Form of Targets Acquired?

A number of theoretical arguments such as corporate monitoring hypothesis, liquidity hypothesis and managerial motive hypothesis propose that the acquisitions of private targets are more value creating than the acquisitions of public targets. Using two large samples of acquirers of public targets and acquirers of private targets, we examine the post-acquisition operating performance of Australian bidders. The excess returns earned by these two samples during the announcement period reveal that the market perceives the acquisitions of private targets as value creating decisions while having a neutral view on the acquisitions of public targets. These findings corroborate existing evidence in the area while providing support for the relevant theories. An analysis of acquisition year financial profiles reveals that the acquirers of public targets are much larger in size, highly profitable and cash rich than the acquirers of private targets. Compared with acquisition-year performance, acquirers of public targets were able to maintain their performance in the post-acquisition years while the acquirers of private targets were able to show a significant improvement. However, when the industry-adjusted abnormal performance was analyzed, it was found that the former group outperformed their industry peers as well as the latter group by a significant margin. A number of bid and firm characteristics were found to have differential influences on the performance of two types of acquirers. Our sensitivity analyses revealed that the influences of bid and firm characteristics are somewhat sensitive to the benchmark used to generate abnormal performance and the scaling factor used to calculate performance measures.
Multi‐trait evolution in a cave fish, Astyanax mexicanus

SUMMARY When surface species colonize caves, a characteristic suite of traits eventually evolves over time, regardless of species. The genetic basis of the inevitable appearance of these very similar phenotypes was investigated through quantitative trait loci (QTL) mapping of 12 traits that differ significantly between the recently evolved (<1 Myr). Mexican cave tetra and its surface conspecific. The traits were a representative set, including eye size, pigment cell numbers, chemical sensitivity, body and skull morphology, standard length, and metabolism. We used both single‐ and multi‐trait models for QTL mapping. QTL effects of these traits were significantly clustered in the genome. We mapped 13 regions in the genome with QTL effects on from three to nine traits. These clusters could be multigenic or could represent single locus with pleiotropic alleles. Given the relatively short time available to construct clusters from unlinked genes through genomic rearrangement, and the counterintuitive polarities of some of the substitution effects, we argue that at least some of the clusters must have a pleiotropic basis.
Market Fragmentation and Information Quality: The Role of TRF Trades

We analyze and compare the information quality of order flows on the exchange and on off-exchange venues reported to Trade Reporting Facilities. Compared to exchange order flow, we find that off-exchange order flow has significantly lower information quality, including a lower information ratio and a lower price impact, and a significantly higher percentage of trades executing inside the quote. Our results are consistent with the notion that the segmentation of uninformed liquidity traders in off-exchange venues so that there is a higher proportion of informed traders on the exchanges, leads to an improvement in price discovery and information quality on the exchanges. Use of off-exchange venues is higher with increased market speed and trading intensity, but decreases with higher intraday volatility.
An Objective Method for Deriving Atmospheric Structure from Airborne Lidar Observations

Abstract Wavelet analysis is applied to airborne infrared lidar data to obtain an objective determination of boundaries in aerosol backscatter that are associated with boundary layer structure. This technique allows high-resolution spatial variability of planetary boundary layer height and other structures to be derived in complex, multilayered atmospheres. The technique is illustrated using data from four different lidar systems deployed on four different field campaigns. One case illustrates high-frequency retrieval of the top of a strongly convective boundary layer. A second case illustrates the retrieval of multiple layers in a complex, stably stratified region of the lower troposphere. The method is easily modified to allow for varying aerosol distributions and data quality. Two more difficult cases, data that contain a great deal of instrumental noise and a cloud-topped convective layer, are described briefly. The method is also adaptable to model analysis, as is shown via application to large eddy .
Genetic and environmental growth trait parameter estimates for Brahman and Brahman-derivative cattle.

Beefmaster, Brahman, Brangus, and Santa Gertrudis field data records were used to determine genetic and environmental parameter estimates using a multiple-trait, pseudo-expectation approach. Adjusted birth weight, 205-d weight, and postweaning gain records were analyzed for each breed. Also, Brangus weaning sheath and navel scores were both analyzed using a single-trait, pseudo-expectation method to determine genetic parameter estimates. Additive birth weight heritability (h2A) estimates ranged from . 22 to . 37 and maternal birth weight heritability (h2M) estimates ranged from . 12 to . 55. Estimates for 205-d weight h2A for the four breeds varied from . 21 to . 25, and 205-d weight h2M estimates ranged from . 15 to . 21. Postweaning gain h2A estimates ranged from . 16 to . 56. The genetic correlation between direct and maternal portions of birth weight was negative for all breeds. This was also true for the genetic correlation between direct and maternal portions of 205-d weight, except in Brahman cattle, for which it was . 15. The genetic correlation between additive portions of birth weight and 205-d weight was large and positive in all breeds. A moderately positive correlation between 205-d weight and postweaning gain was found for all breeds except Santa Gertrudis, whereas the environmental correlation between these two traits was a small to moderately negative estimate in all breeds. Brangus weaning sheath and navel score heritabilities indicated that genetic change for the size and shape of the sheath and navel area is possible.
Economic evaluation in stroke research. An introduction.

BACKGROUND AND PURPOSE Before developing new medical facilities or adapting existing facilities in the field of stroke, it is desirable to assess not only the medical, but also the economic consequences of such facilities. Economic evaluation studies differ from other outcome studies in the way that costs are compared with effects. The purpose of this paper is to give an insight into economic evaluation studies in the field of stroke, so that these studies become easier for neurologists to understand and to apply. SUMMARY OF THE ARTICLE Crucial aspects in economic evaluation research are addressed successively, such as the techniques used and how the results can be influenced by the perspective of the study. The article also considers the inclusion of costs and consequences in economic evaluation research. At the end of this article, special issues in economic evaluation studies are presented such as discounting, sensitivity analysis, incremental analyses and ratios. CONCLUSIONS Although neurologists have no direct responsibility for allocating scarce resources in the field of stroke, they are confronted with the results of these decisions in their everyday work. Because of this, it might be useful to have clear understanding of economic evaluation studies and their caveats.
Positioning corporate real estate management (CREM) using a branding approach

i Acknowledgements . iii Publications and Awards . iv Table of contents . v List of figures . xi List of tables . xi Chapter One: Introduction . 1 1. 1 Background of the research . 1 1. 2 Problem statement . 2 1. 3 Branding as a strategy for exploring the CREM positioning problem . 4 1. 4 The aim . 6 1. 5 Research questions . 6 1. 6 The methodology . 7 1. 7 Overview of the study . 8 2 Chapter Two: Literature Review . 10 2. 1 Introduction . 10 2. 2 Defining CREM . 10 2.2. 1 Structuring CREM within organisations . 12 2.2.2 PM vs FM vs CREM . 15 2.2. 3 Commerciality within CREM . 19 2. 3 Source of the CREM positioning problems . 21 2. 4 Dimensions of CREM contributions . 28 2.4. 1 Financial contribution . 29 2.4. 2 Physical contribution . 32 2.4. 3 Functional contributions . 34 2. 5 Branding: How it related to CREM . 37 2.5. 1 Defining brand . 39 2.5. 2 Services brand characteristics . 41 2.5. 3 Internal services branding . 44
Application of mass spectrometry to the identification and quantification of histone post‐translational modifications

The core histones are the primary protein component of chromatin, which is responsible for the packaging of eukaryotic DNA. The NH2‐terminal tail domains of the core histones are the sites of numerous post‐translational modifications that have been shown to play an important role in the regulation of chromatin structure. In this study, we discuss the recent application of modern analytical techniques to the study of histone modifications. Through the use of mass spectrometry, a large number of new sites of histone modification have been identified, many of which reside outside of the NH2‐terminal tail domains. In addition, techniques have been developed that allow mass spectrometry to be effective for the quantitation of histone post‐translational modifications. Hence, the use of mass spectrometry promises to dramatically alter our view of histone post‐translational modifications. © 2004 Wiley‐Liss, Inc.
Identification of Far Upstream Element-binding Protein-1 as an Authentic Parkin Substrate*

Aminoacyl-tRNA synthetase-interacting multifunctional protein type 2 was recently identified as an authentic substrate of the ubiquitin E3 ligase, parkin, a gene associated with autosomal recessive juvenile parkinsonism. Far upstream element-binding protein 1 is known to be degraded in an aminoacyl-tRNA synthetase interacting multifunctional protein type 2 dependent manner, which is crucial for lung cell maturation in early development. Therefore, we wondered whether far upstream element-binding protein 1 levels are altered in the absence of Parkin and in Parkinson disease. We herein report that far upstream element-binding protein 1 accumulates in Parkin knock-out mice, patients with autosomal recessive juvenile parkinsonism, sporadic Parkinson disease, and diffuse Lewy Body disease as well as the 1-methyl-4-phenyl-1,2,3,6-tetrahydropyridine mouse model of Parkinson disease. Moreover, Parkin interacts with and ubiquitinates far upstream element-binding protein 1 facilitating its degradation through the ubiquitin proteasome system. Taken together, these results suggest that far upstream element-binding protein 1 is an authentic substrate of Parkin and that far upstream element-binding protein 1 might play an important role in development of Parkinson disease pathology along with aminoacyl-tRNA synthetase interacting multifunctional protein type 2.
Measuring the Influence of Managerial Responses on Subsequent Online Customer Reviews – A Natural Experiment of Two Online Travel Agencies

Managerial responses to online customer reviews not only affect customers who receive the responses but also influence the behavior of subsequent customers who observe the responses. This externality arises because of the public nature of managerial responses. However, prior studies on managerial responses have been mainly limited to the offline setting where such externality rarely arises. In this exploratory study, we propose possible causes of the externality and empirically assess its magnitude. We leverage a natural experiment provided by two online travel agencies. Both agents allow customers to post reviews on hotels, but only one of the travel agents allows hotel management to post managerial responses. Using a difference-in-difference approach, we find that managerial responses have a significant and positive impact on the valence and volume of subsequent customer reviews. Average review rating increases by 15% and average review volume increases by 48% after the provision of managerial responses. We also find evidence that the increase in review volume can be partially attributed to increases in hotel sales. Our result highlights the importance of managing and responding to online customer reviews.
Towards totally self-checking delay-insensitive systems

Considers designing quasi-delay-insensitive (QDI) combinational circuits (CCs), a class of self-timed (asynchronous) circuits. The necessity of coding both inputs and outputs of any QDI CC by using unordered codes naturally leads to inverter-free realization. The analysis of behavior of a QDI CC with input errors leads to the observation that it is impossible to avoid the so-called late detection problem. The new set of correct definitions of the code-disjoint QDI CC and of the totally self-checking (TSC) QDI CC is introduced. The detailed analysis of the behavior of a faulty QDI system with internal permanent faults shows that: (1) late detection, (2) the possibility of occurrence of invalid transitions, and (3) premature completion, seem to be the inherent properties of any QDI CC, which preclude its fault-secure (hence TSC) implementation for some single stuck-at faults. The first ever self-testing code-disjoint completion checker is proposed. Finally, an extensive study of designing self-testing code-disjoint QDI CCs is presented. <<ETX>>
Secondary prevention of coronary artery disease with antimicrobials: current status and future directions.

Over the past several decades, coronary artery disease (CAD) has become the major health problem in the Western world with more than 50% of deaths attributed to its complications. The exact causes of atherosclerosis are not clearly known, although multiple risk factors (e.g. hypertension, hyperlipidemia, diabetes mellitus, family history, and smoking) have been well described. However, these risk factors account for only about 50% of the total risk of CAD. Consequently, an ongoing search is under way to discover new risk factors for atherosclerosis as well as the basic underlying causes of progression. Although the evidence is not yet definitive, recent studies have shown that chronic infection by such bacterial organisms as Chlamydia pneumoniae, Helicobacter pylori, and a variety of dental pathogens may play a causative role in atherosclerosis. If this is true, then antimicrobial therapy may be helpful in the secondary prevention of CAD. Indeed, several small studies have already been completed testing this hypothesis. This article reviews the evidence associating these bacterial pathogens to CAD and presently available information regarding the use of antibiotics in the setting. At present, most studies evaluating the potential efficacy antimicrobials in the secondary prevention of CAD have tested the use of macrolide antibodies. Although several small preliminary studies have reported promising results favoring a clinical benefit from even short (<3 months) courses of antimicrobial therapy, the first large clinical trial, the Weekly Intervention with Zithromax for Atherosclerosis and its Related Disorders (WIZARD) study, did not show a statistically significant beneficial effect of a 3 month course of azithromycin over placebo by the end of up to 4 years follow-up. However, a statistically significant (p = 0.03) 33% reduction in death and myocardial infarction was found at 6 months, 3 months after the discontinuation of antibiotics. This robust clinical benefit, however, was not sustained over the ensuing 3.5 years of follow-up. These disappointing long-term outcomes of short-term therapy with antimicrobials may be explained by the recently discovered difficulty found in eradicating chronic vascular infections such as C. pneumoniae. It remains possible that longer term antimicrobial therapy or short-term use of more potent single agents or combinations, capable of effectively eradicating the offending organisms might provide added clinical benefit in the fight against CAD. Further studies are ongoing or planned to evaluate this potential. In the meantime, it is not presently recommended that antimicrobials be routinely prescribed for the secondary prevention of CAD.
Financial Constraints, Risk Taking and Firm Performance: Recent Evidence from Microfinance Clients in Tanzania

Financial constraints and risk taking are two well-established determinants of firm performance, however, no research analyzes how these variables are connected in the context of a high risk environment. Using data from microfinance clients in Tanzania, we derive a novel financial constraints measure and incorporate a psychometric risk taking scale. Results confirm the importance of access to finance and risk attitudes for business development. Also, we provide preliminary evidence for an interaction between financial constraints and risk taking. Financial constraints "throw sand in the wheels" and protect risk taking entrepreneurs from the negative impact of risk taking on microenterprise performance.
Serum osteoprotegerin levels in healthy controls and cancer patients.

PURPOSE Osteoprotegerin (OPG) is a novel secreted member of the tumor necrosis factor receptor superfamily. In vitro, OPG blocks osteoclastogenesis in a dose-dependent manner. Serum OPG levels were assayed in cancer patients and healthy control subjects using an ELISA. RESULTS OPG levels in healthy controls were significantly higher in sera (0.17 ng/ml) than in plasma (0.14 ng/ml). OPG levels did not differ by age in either control group. Serum was available from patients with solid tumors (n = 145), hematological malignancies (n = 111), benign hematological disorders (n = 35), and rheumatologic diseases (n = 60). When adjusted for age and sex, there was no significant OPG elevation in the sera of patients with solid tumors compared with controls (0.2 versus 0.18 ng/ml). When analyzed by site of primary malignancy within the solid tumor patient group, serum OPG elevations were observed only in patients with colorectal cancer (0.29 ng/ml; P < 0.0001) and pancreatic cancer (0.35 ng/ml; P < 0.0001). When analyzed by site of metastasis within the solid tumor patient group, significant elevations in serum OPG were observed only in patients with liver metastases (0.29 ng/ml) and soft tissue metastases (0.21 ng/ml) but not in patients with bone or lung metastases. Within the hematological malignancy group, serum levels of OPG were significantly lower in patients with multiple myeloma (0.12 ng/ml) but were elevated in patients with Hodgkin's disease (0.29 ng/ml) and Non-Hodgkin's Lymphoma (0.24 ng/ml; P = 0.048). CONCLUSIONS Although some patients with malignancy have significant elevations of circulating OPG, these concentrations do not approach the level that would be expected to suppress osteoclast function.
Iron status of some pregnant women in Orlu town--eastern Nigeria.

BACKGROUND High prevalence of anaemia has been reported among pregnant women especially in developing nations. This paper considers maternal haemoglobin (Hb) level, serum total iron, iron binding capacity, and serum ferritn iin antenatal women in Orlu-Imo State Nigeria. PATIENTS AND METHODS Haemoglobin level, serum iron, serum ferritin, and total iron binding capacity (TIBC) were measured in different trimesters among 90 pregnant women aged 20-45 years, on iron supplements attending antenatal clinic of Imo State University Teaching Hospital Orlu. First trimester comprised of 16.7% (n = 15), second trimester comprised of 50% (n = 45) while as third trimester comprised of 33.3% (n = 30). 30 non-pregnant women aged 26-40 years were used as controls. RESULT The mean Hb level was 11.28 +/- 1.4 g/dl in first trimester, 9.51 +/- 1.9 g/dl in second trimester, 10.4 +/- 1.2 g/dl in third trimester, and 10.9 +/- 1.5 g/dl in controls. Mean serum iron level was 142 +/- 23 microg/ml in first trimester, 235 +/- 118 microg/ml in second trimester, 251 +/- 118 microg/ml in third trimester, and 99.7 +/- 19.4 microg/ml in controls. Mean serum ferritin was 57.7 +/- 30 ng/ml in first trimester, 37.6 +/- 17 ng/ml in second trimester, 37.3 +/- 20 ng/ml in third trimester, and 86.7 +/- 16.9 ng/ml in controls TIBC was 337 +/- 90 microg/dl in first trimester, 441 +/- 19 microg/dl in second trimester, 482 +/- 149 microg/dl in third trimester and 271.8 +/- 89.0 microg/ml in controls. Hb level was relatively stable in pregnancy, but was significantly (p < 0.05) lowest in the second trimester compared with controls Serum iron and TIBC progressively increased from first trimester to third trimester. Conversely, serum ferritin declined progressively from first trimester to third trimester. The increments in serum iron was statistically significant (p < 0.05) between first and second trimester, but not significant between second and third trimester. TIBC was significantly higher in third trimester compared with first trimester. Serum ferritin was significantly lower in second and third trimesters compared with controls. This implies a progressive mineral transfer from mother to fetus. TIBC and serum iron were significantly (p 0.05) lowest in non-pregnant controls compared with the three trimesters of pregnancy. Conversely ferritin was significantly (p < 0.05) higher among the non-pregnant controls compared with the three trimesters of pregnancy. This implies that the nonpregnant women had more iron store and had less iron need than their pregnant counterpart. The higher iron need in pregnancy necessitated its mobilization from its stores. CONCLUSION This study encourages more critical antenatal care especially at second trimester of pregnancy with much emphasis on dietary supplementation of iron and minerals through adequate consumption of local vegetables and other food diets rich in iron. There was poorest antenatal attendance in the first trimester. Pregnant women in this environment should be encouraged to register early for antenatal care.