Miracle-dz/UniFAR-FTUs huggingface dataset:
Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision

This paper examines the effects of internal audit sourcing arrangement on the external auditor's reliance decision in the presence of different levels of inherent risk and task subjectivity. We posit that external auditors will rely more on outsourced than in-house internal audit functions (IAFs) and that this difference will be more pronounced when inherent risk is high or when the work performed by internal auditors relates to a subjective task. Participants in the study were 127 external auditors from a Big 4 firm who completed an experimental case in which we manipulated internal audit sourcing, inherent risk, and task subjectivity. Results from the experiment indicate an interaction between sourcing and inherent risk such that external auditors rely more on outsourced than in-house internal auditors when the level of inherent risk is high but do not differentiate based on sourcing arrangement when inherent risk is low. While we find that reliance is lower for subjective than for objective tasks, we do not find an interaction between sourcing arrangement and the subjectivity of the work performed. We do find a marginally significant interaction between inherent risk and subjectivity of work performed: external auditors are less willing to rely on subjective work performed by internal auditors when inherent risk is high but do not differentiate based on task subjectivity when inherent risk is low. Additional analyses indicate that sourcing arrangement affects the reliance decision both directly and indirectly. The indirect effect appears to be mediated through external auditors' perceptions of internal auditor objectivity.
Spa Contributes to the Virulence of Type 18 Group A Streptococci

ABSTRACT Streptococcal protective antigen (Spa) is a newly described surface protein of group A streptococci that was recently shown to evoke protective antibodies (J. B. Dale, E. Y. Chiang, S. Liu, H. S. Courtney, and D. L. Hasty, J. Clin. Investig. 103:1261–1268, 1999). In this study, we have determined the complete sequence of the spa gene from type 18 streptococci. Purified, recombinant Spa protein evoked antibodies that were bactericidal against type 18 streptococci, confirming the presence of protective epitopes. Sera from patients with acute rheumatic fever contained antibodies against recombinant Spa, indicating that the Spa protein is expressed in vivo and is immunogenic in humans. To determine the role of Spa in the virulence of group A streptococci, we created a series of insertional mutants that were (i) Spa negative and M18 positive, (ii) Spa positive and M18 negative, and (iii) Spa negative and M18 negative. The mutants and the parent M18 strain (18-282) were used in assays to determine resistance to phagocytosis, growth in human blood, and mouse virulence. The results show that Spa is a virulence determinant of group A streptococci and that expression of both Spa and M18 is required for optimal virulence of type 18 streptococci.
Asymptotic Approximations to CEV and SABR Models

The problem of pricing, hedging and calibrating equity derivatives in a fast and consistent fashion is considered when the underlying asset does not follow the standard Black-Scholes model but instead the CEV or SABR models. The underlying process in the CEV model has volatility as a deterministic function of the asset price while in the SABR model the volatility as a stochastic function of the asset price. In such situations, trading desks often resort to numerical methods to solve the pricing and hedging problem. This can be problematic for complex models if real-time valuations, hedging and calibration are required. A more efficient and practical alternative is to use a formula even if it is only an approximation. A systematic approach is presented, based on the WKB or ray method, to derive asymptotic approximations yielding simple formulas for the pricing problem. For these models, default may be possible and the original ray approximation is not valid near the default boundary so a modifiedd asymptotic approximation or boundary layer correction is derived. New results are also derived for the standard CEV model and the SABR results. The applicability of the results is illustrated by deriving new analytical approximations for vanilla options based on the CEV and SABR models. The accuracy of the results is demonstrated numerically.
Characteristics of 2733 Cases Diagnosed with Deformational Plagiocephaly and Changes in Risk Factors over Time

Objectives: To describe infant and maternal characteristics among infants with plagiocephaly and to quantify time trends in potential risk factors for plagiocephaly. Design: Case-only study. We described the characteristics of individuals born between 1987 and 2002. We also compared characteristics of individuals born from 1987 through 1990, before the American Academy of Pediatrics 1992 sleep-position recommendations, with those of individuals born from 1991 to 2002. Setting: Children's Craniofacial Center at Children's Hospital and Regional Medical Center in Seattle, Washington. Participants: Subjects included 2733 infants diagnosed with deformational plagiocephaly or brachycephaly before 18 months of age who were born from 1987 to 2002. Main Outcome Measure: Descriptive statistics, odds ratios, and 95% confidence intervals. Results: Among individuals born from 1991 to 2002, 91.6% had occipital-only flattening, 17.2% were brachycephalic, 67.7% were boys, and 9.9% were multiple birth infants. As compared with individuals born from 1987 through 1990, those born from 1991 to 2002 were more apt to be a multiple birth (odds ratio [OR] 3.4, 95% confidence interval [CI]: 0.8, 14.1) and to have a mother ≥35 years of age (OR, 3.2; 95% CI, 1.4 to 7.3); they were hospitalized less commonly at birth for 4 or more days (OR, 0.02; 95% CI, 0.01 to 0.06). Conclusions: Several risk factors for plagiocephaly were more common among individuals born after the 1992 American Academy of Pediatrics sleep-position recommendations. These results are consistent with the explanation that supine sleeping modifies the association between such risk factors and plagiocephaly. Further studies with a control group are needed to validate this conclusion.
Morphofunctional evaluation of the testis, duration of spermatogenesis and spermatogenic efficiency in the Japanese fancy mouse (Mus musculus molossinus)

Summary Japanese fancy mouse, mini mouse or pet mouse are common names used to refer to strains of mice that present with different colour varieties and coat types. Although many genetic studies that involve spotting phenotype based on the coat have been performed in these mice, there are no reports of quantitative data in the literature regarding testis structure and spermatogenic efficiency. Hence, in this study we researched testis function and spermatogenesis in the adult Japanese fancy mouse. The following values of 68 ± 6 mg and 0.94 ± 0.1% were obtained as mean testis weight and gonadosomatic index, respectively. In comparison with other investigated mice strains, the fancy mouse Leydig cell individual size was much smaller, resulting in higher numbers of these cells per gram of testis. As found for laboratory mice strains, as a result of the development of the acrosomic system, 12 stages of the seminiferous epithelium cycle have been described in this study. The combined frequencies of pre-meiotic and post-meiotic stages were respectively 24% and 64% and very similar to the laboratory mice. The more differentiated germ cell types marked at 1 h or 9 days after tritiated thymidine administration were preleptotene/leptotene and pachytene spermatocytes at the same stage (VIII). The mean duration of one spermatogenic cycle was 8.8 ± 0.01 days and the total length of spermatogenesis lasted 37.8 ± 0.01 days (4.5 cycles). A high number of germ cell apoptosis was evident during meiosis, resulting in lower Sertoli cell and spermatogenic efficiencies, when compared with laboratory mice strains.
Leverage Dynamics over the Business Cycle

Surprisingly little is known about the business cycle dynamics of leverage. The existing evidence documents that target leverage evolves pro-cyclically either for all firms or financially constrained ones. In contrast, we show that, on average, target leverage ratios evolve counter-cyclically once cyclicality is measured comprehensively, accounting for variation in explanatory variables and model parameters. These counter-cyclical dynamics are robust to different subsamples of firms, data samples, empirical models of leverage, and definitions of leverage. There is a fraction of 10–25% of firms with pro-cyclical dynamics whose characteristics are consistent with counter-cyclical dynamics for loss-given-default and probability of default.
Radical scavenging activity and cytotoxicity of ferulic acid.

Ferulic acid and eugenol were examined for their superoxide (O2-), hydroxyl radical (.OH) and nitric oxide (NO)-scavenging ability, using ESR spectroscopy with spin trap agents DMPO and carboxy-PTIO/NOC-7. Ferulic acid more efficiently scavenged . OH and NO than eugenol. The O2- scavenging activity of ferulic acid was comparable with that of eugenol. Ferulic acid significantly reduced the NO production by lipopolysaccharide (LPS)-stimulated mouse macrophage-like cells (Raw 264.7 cells) compared to eugenol. The cytotoxic activity of ferulic acid against Raw 264.7 cells was comparable with that against human submandibular gland carcinoma (HSG) cells and the cytotoxicity of ferulic acid was about 10-fold smaller than that of eugenol. The stoichiometric factor (n) (number of moles of peroxy radical trapped by moles of the relevant phenol) of ferulic acid and eugenol was investigated, using the induction period methods of the methyl methacrylate polymerization system. The n-value of ferulic acid (1.5) was higher than that of eugenol (1.0) and was similar to that of 2, 6-di-t-butyl-4-methylphenol (BHT). Ferulic acid as well as eugenol may produce a dimer during the induction period due to an n-value less than 2. These results suggested that ferulic acid may be useful for preventing cell damage perhaps caused by O2-, and in particular by . OH and NO, in living systems.
The effect of participative management on organizational performance: the case of Taiwan

The aim of this study is to investigate the impact of participative management on the behaviour of employees and the financial effectiveness of the enterprise. The analytical data are based on the survey of 308 Taiwan enterprises. Multiple regression results show that both suggestion system and labour-management committee have a positive impact on employees' behaviour in terms of turnover and absenteeism rates. Likewise, the quality control circle (QCC) and profit sharing have a positive impact on organizational effectiveness as seen in profit and revenue growth rates. However, employee stock-ownership plans and grievance-handling systems have negative effects on both performance indicators - employee behaviour and organizational effectiveness. The practical implications are also discussed.
Chromosomal DNA fingerprinting analysis using the insertion sequence IS6110 and the repetitive element DR as strain-specific markers for epidemiological study of tuberculosis in French Polynesia

The polymorphism of Mycobacterium tuberculosis strains was evaluated in French Polynesia, an area with a low incidence of tuberculosis and a population which has been geographically stable during recent decades. Nonrepetitive strains isolated from 64 patients during 1991 and 1992 were subjected to DNA restriction fragment length polymorphism (RFLP) analysis, using the insertion sequence IS6110 and the repetitive element DR as probes. Thirty-eight different IS6110 RFLP types were identified. They could be clustered in 11 groups. All the members of each group are identical or differ by one to three bands. All the other strains are gathered in the miscellaneous group. In some cases, transmission of strains with identical RFLP types between patients of the same family or between patients living in the same area was identified. Strains exhibiting similar IS6110 RFLP types also exhibited identical DR RFLP patterns, confirming that strains with similar types were genetically linked. Strains belonging to two different IS6110 clusters exhibited the same DR RFLP type. These data may also indicate a common origin for these strains and evolution to new IS6110 types. The results obtained in this study suggest that not only reactivation of latent tuberculous infections but also active transmissions are still occurring in French Polynesia.
Racial and ethnic differences in access to medical care in managed care plans.

OBJECTIVE To examine the extent to which access differences between racial/ethnic minorities and whites in managed care plans are greater than such differences in other types of health plans. DATA SOURCE A nationally representative sample of 4,811 African American, 3,379 Hispanic, and 33,737 white nonelderly persons with public or private health insurance. STUDY DESIGN/DATA COLLECTION A cross-sectional survey of households was conducted during 1996 and 1997. Commonly used measures of access to and utilization of medical care were constructed for individuals: (1) percentage of visits with a usual provider, (2) percentage with a regular provider, (3) visit with a physician in the past year, (4) hospital ER use, (5) last visit was to a specialist. PRINCIPAL FINDINGS Fewer than 74 percent of Hispanics and African Americans had a regular provider compared to more than 78 percent of white Americans. Hispanics were least likely to have had their last doctor visit with a specialist (22 percent) compared to African Americans (26 percent) and whites (28 percent). Differences between ethnic/racial minorities and whites in managed care plans are similar to differences observed in non-managed care plans. Americans of all racial and ethnic backgrounds in managed care plans with gatekeeping are more likely to have a usual source of care, a regular provider, and lower use of specialists compared to persons in plans without gatekeeping. CONCLUSION Although greater access to primary care was shown among African Americans and Hispanics in managed care plans, the extent of the disparities between racial/ethnic minorities and whites in managed care is similar to disparities in other types of health plans.
Effects of decentration of photorefractive keratectomy on the induction of higher order wavefront aberrations.

PURPOSE To evaluate the effects of ablation decentration on the induction of higher order wavefront aberrations (HOAs) in active eye-tracker-assisted myopic photorefractive keratectomy (PRK) using the VISX STAR S4 laser with ActiveTrak (Abbott Medical Optics [AMO]). METHODS Ninety-four myopic eyes (53 patients) were divided into three groups according to ablation decentration (group 1, ≤0.15 mm, 20 eyes; group 2, >0.15 to ≤0.30 mm, 54 eyes; and group 3, >0.30 mm, 20 eyes). The distances of ablation centers from the centers of the entrance pupils were analyzed using corneal topography. Wavefront errors were measured preoperatively and at 6 months after PRK using a VISX WaveScan aberrometer (AMO). Statistical analysis was performed to assess the influence of ablation decentration on PRK-induced HOAs. RESULTS The mean decentration was 0.23±0.10 mm (range: 0.04 to 0.52 7 mm). The magnitude of all HOAs was significantly increased at 6 months postoperatively (P<.05). Increases in PRK-induced HOAs including total HOA, coma, and spherical aberration were significantly different among the three groups (P<.05). Statistically significant differences were noted between pairs of data in group 1 versus group 3 for total HOA (P=.015), coma (P=.038), and spherical aberration (P=.038), and group 2 versus group 3 for coma (P=.049). CONCLUSIONS Ablation decentration >0.30 mm from the center of the entrance pupil was associated with greater induction of total HOA, coma, and spherical aberration after PRK, as compared with ablation decentration <0.15 mm. In addition, ablation decentration has a more significant influence on coma-inducing effects.
Explaining Credit Ratings of Australian Companies—An Application of the Merton Model

This paper examines how the default likelihood indicator computed from the option-based model of Merton (1974) together with two default-related factors, namely firm size and book-to-market ratio, effectively explain credit ratings when compared to accounting ratios. Using Australian companies that are rated by Standard and Poor's during 1992–2003 and ordered probit analysis we find that the market-based model is more informative in explaining credit ratings than the accounting-based model.
Measuring expectations from household surveys: new results on subjective probabilities of future house prices

I analyze new data on subjective probabilistic expectations on house prices collected in the Spanish Survey of Household Finances. Households are asked to distribute ten points among five different scenarios for the change in the price of their homes over the next 12 months. This paper is the first empirical study to document the beliefs of a representative sample of households about the future value of their homes. It also reviews the methodology of expectation measurement and recent work on household subjective probabilities. I model individual subjective probability densities using splines, construct quantiles from those densities, and analyze how the heterogeneity in the individual distributions relates to differences in housing and household characteristics. An important result of the paper is that women are more optimistic about the evolution of house prices than men. Location at the postal code level accounts for a large fraction of the variation in the subjective distributions across households. Finally, I provide some results on how subjective expectations matter for predicting spending behavior. Housing investment and car purchases are negatively associated with pessimistic expectations about future house price changes and with uncertainty about those expectations.
Demonstration of a lipopolysaccharide-induced cytostatic effect on malarial parasites

In an in vitro assay, malarial parasites (Plasmodium vinckei petteri) taken from mice 7 to 8 h after the injection of bacterial lipopolysaccharide (LPS) incorporated significantly less hypoxanthine into nucleic acid than did parasites from saline-treated controls. In contrast, incorporation was normal in parasites taken from mice within minutes of the injection of LPS and in parasites cultured with LPS. These results implied that the injection of LPS induced the release of mediators with a cytostatic effect on the parasite. This suggested an explanation for the protective action of LPS in malarial infections as well as for the "crisis forms" seen both in naturally resolving infections and in animals pretreated with such agents as BCG.
Influence of situational and conceptual rewording on word problem solving.

BACKGROUND Studies on rewording word problems can be grouped into two main groups: situational rewording, in which the situation denoted by the text is described more richly, and conceptual rewording, in which the underlying semantic relations are highlighted. AIMS Our aims are to define and distinguish these two kinds of rewording and to test empirically their relative effectiveness in two different studies. SAMPLE In the first study, 79 third graders, 64 fourth graders and 65 fifth graders took part; the sample for Study 2 was similar. METHOD In Study 1, children were asked to solve both easy and difficult two-step change problems in three different versions: standard, situational and conceptual rewording. In Study 2, three different versions of the situational version were compared: one with only temporal elaborations, one with only causal elaborations and a 'complete' version combining both elaborations. RESULTS In Study 1, conceptually reworded problems elicited the best results, especially among younger children and for difficult two-step problems. Neither in Study 1 nor in Study 2 did the situationally reworded problems yield better performance than standard items. CONCLUSION Only conceptual rewording has proved to be useful for improving children's performance, especially among younger children and for difficult problems. The lack of impact of situational rewording cannot be explained in terms of the length of the resulting text.
For-Profit Student Heterogeneity

In this study, I use three data sets collected by the US Department of Education, National Center for Education Statistics (NCES): National Postsecondary Student Aid Studies of 1996, 2000 and 2004 (NPSAS:96,NPSAS:2000, and NPSAS:04) to derive the characteristics of the students in the US for-profit postsecondary educational sector and to identify the trends in these characteristics. I generate a collection of complex survey means and ratios and perform a series of t-tests to produce two sets of comparisons. First, I compare the for-profit students to the students in 2-year (and less-than-2-year) and 4-year non-profit schools. Second, I compare the students in less-than-2-year, 2-year, and 4-year for-profit colleges. These two different comparisons lead to three main conclusions. First, for-profit students are systematically and significantly different from their counterparts in non-profit 2-year and 4-year schools. Second, for-profit students are a very heterogeneous body. Students at less-than-2-year for-profit schools are different from the students in 2-year for-profit schools, and there is even a starker difference between the students in for-profit 4-year schools and the rest of the for-profit students. Finally, the increasing student population in for-profit 4-year schools drives the contemporary trends in proprietary student characteristics.
How Dynamics of Learning are Linked to Innovation Support Services: Insights from a Smallholder Commercialization Project in Kenya

Abstract Purpose The important role of learning is noted in the literature on demand–driven approaches to supporting agricultural innovation. Most of this literature has focused on macro-level structural perspectives on the organization of pluralistic innovation support systems. This has provided little insight at the micro-level on the dynamics of demand articulation, and the related interplay of matching farmers' demand with supply of innovation support services. This paper contributes to understanding this interplay using the concept of the dynamic learning agenda. Design/methodology/approach We present a case study of a project supporting smallholder commercialization of onions in Kenya. Data were collected in selected project sites over seven months using key-informant interviews, focus group discussions, participant observation at various meetings and project document reviews. Findings The results show that because learning in agricultural innovation processes is dynamic, static notions of demand articulation and related support are inadequate. Supporting learning and innovation requires an understanding of how farmers' demand evolves, a flexible matching process with various innovation support services to achieve ‘best-fit’, and an awareness of sometimes competing interests of actors. Practical implications The findings are useful for enhancing support of innovation processes by pointing to the need for paying attention to evolving demands and how these are matched with the right type of services, guided by effective monitoring in order to adapt the dynamic learning agenda accordingly. Originality/value We add to the debate on demand-driven approaches to innovation with a dynamic analysis of pluralistic innovation support service provisioning, which has mainly been analyzed statically.