Miracle-dz/UniFAR-FTUs huggingface dataset:
α2-Macroglobulin expression in the liver in response to inflammation is mediated by the testis

Earlier studies have shown that germ cells or germ cell-conditioned media are capable of regulating 2 macroglobulin ( 2 -MG, a non-specific protease inhibitor) expression by Sertoli cells and hepatocytes cultured in vitro. These results illustrate a possible physiological link between testes and liver regarding 2 -MG production. Using a series of surgical procedures including castration, hemicastration, and hepatectomy coupled with Northern blot and immunoblot analyses, we report herein that the surge in 2-MG expression in the liver in response to inflammation is indeed regulated, at least in part, by the testis via testosterone. It was found that hepatectomy induced at least a tenfold increase in the steady-state mRNA and protein production of 2-MG in the liver. However, castration induced a mild but not statistically significant induction of 2-MG in the liver in contrast to sham operation or hemicastration alone, when hemicastration alone could induce liver 2-MG production by almost fourfold. Perhaps most important of all, hepatectomy accompanied by castration significantly reduced the liver 2 -MG response to the surgery-induced inflammation compared with hepatectomy alone, illustrating that the removal of the testicles can induce a loss of signal communications between the testis and the liver, rendering a significant loss of the 2 -MG response to experimentally induced inflammation in the liver. Interestingly, this lack of response of the liver to surgery-induced inflammation regarding 2-MG production following castration could be restored, at least in part, by using testosterone implants placed subdermally 6 days prior to orchiectomy. Collectively, these results illustrate that a physiological link does indeed exist between the testis and the liver, and that testes per se can influence the liver 2-MG expression in response to inflammation in vivo possibly via testosterone or testosterone-induced biological factor(s).
Do Sec Disclosures Reduce Investors' Disagreements About Firms' Exposures to Market Risk?: A Trading Volume Analysis

This paper uses a trading volume analysis to examine the extent to which SEC-mandated disclosures make firms' market risk exposures more transparent to investors. We hypothesize that if the SEC's quantitative market risk disclosures reduce investor disagreements about firms' risk exposures, trading volume associated with market rate or price changes should decline after the disclosures are made public. We test for this relationship across three samples of firms that provide the mandated market risk disclosures for the first time in their 10-K reports. We find that the trading volume associated with changes in market rates or prices consistently declines after the 10-K filing for firms exposed to changes in interest rates and foreign currency exchange rates. In contrast, for firms exposed to commodity price changes, we find limited evidence of a decline in trading volume associated with changes in energy commodity prices, and no evidence of a decline in trading volume associated with changes in non-energy commodity prices. We explore several explanations for the weaker commodity price results, some relating to potential deficiencies in the reported commodity information and others to research design issues. In general, we interpret the results as providing evidence suggesting that the SEC's quantitative market risk disclosures reduce investor disagreements about firms' exposures to market risks.
An Analysis of the Processes that Ensure Success in ERP 
Implementations - A Case Study in a Public Sector Organisation

Companies adopt and implement Enterprise Resource Planning (ERP) systems to streamline their business processes, enhance functionality and reporting and ultimately to increase efficiency. ERP implementations are highly complex projects. This paper analyses those factors that need to be considered and understood for a successful implementation. ERP implementation chances of success can be increased by ensuring the ERP project receives a high level of executive and project sponsor support. Top and middle management commitment and leadership and good, clear communication should also be paid particular attention to by any organisation gearing up to undertake such an initiative.
Cholecystectomy: costs and health-related quality of life: a comparison of two techniques.

BACKGROUND Outcomes of previous health economic evaluations comparing minilaparotomy cholecystectomy and laparoscopic cholecystectomy have been inconsistent. OBJECTIVE To compare costs for minilaparotomy cholecystectomy and laparoscopic cholecystectomy and to study changes in quality of life induced by these operations. DESIGN Single-blind, randomized controlled trial, run from 1 March 1997 to 30 April 1999. SETTING One university hospital and four non-university hospitals in Sweden. MAIN MEASURE : Cost and perceived health estimation according to the global quality of life instrument EuroQol-5D. RESULTS Of 1719 cholecystectomy patients at five centres, 724 entered the trial and were treated with minilaparotomy cholecystectomy or laparoscopic cholecystectomy, 362 in each group. Total health care costs were less for minilaparotomy cholecystectomy than for laparoscopic cholecystectomy (median values US$2428 for minilaparotomy cholecystectomy versus US$2613 or US$3006 for laparoscopic cholecystectomy with 100 operations per year and reusable trocars or 50 operations per year and disposable trocars, respectively). There was no significant difference in total costs (including costs due to loss of production) between minilaparotomy cholecystectomy and laparoscopic cholecystectomy with 100 operations per year and reusable trocars in laparoscopic cholecystectomy (US$3731 versus US$3649, respectively). However, in calculations assuming 50 operations per year and disposable trocars in laparoscopic cholecystectomy, this technique was more expensive than minilaparotomy cholecystectomy (US$4042 versus US$3731). Health-related quality of life was slightly but significantly lower for the minilaparotomy cholecystectomy group 1 week after surgery. One month and 1 year postoperatively no difference between the randomized groups was found. CONCLUSION Total costs did not differ between minilaparotomy cholecystectomy and laparoscopic cholecystectomy with high-volume surgery and disposable trocars, whereas laparoscopic cholecystectomy was more expensive with fewer operations and disposable trocars. The gain in health-related quality of life with laparoscopic cholecystectomy compared with minilaparotomy cholecystectomy was small and of limited duration.
Effect of CYP2C19*2 and *17 mutations on pharmacodynamics and kinetics of proton pump inhibitors in Caucasians.

WHAT IS ALREADY KNOWN ABOUT THIS SUBJECT The influence of CYP2C19 on the kinetics and dynamics of omeprazole, lansoprazole and rabeprazole has been studied in Japanese subjects. * It has been suggested that subjects with *1/*1 genotype might need stronger acid suppression than *1/*2 and *2/*2 subjects. This suggestion comes from data in Japanese subjects and has not been confirmed in Caucasians. * Furthermore, a novel CYP2C19 mutation, *17, which mainly occurs in Caucasians has been discovered. This mutation has been associated with clinical failure, but its relevance for therapy with PPIs has not been studied yet. WHAT THIS STUDY ADDS In this study, the influence of CYP2C19 on both the pharmacokinetics and dynamics in Caucasian subjects after single and repeated dosing has been investigated. * This is the first study showing that Caucasian subjects with *1/*1 and *1/*17 mutations need stronger acid-inhibition. In this study three proton pump inhibitors (omeprazole, lansoprazole and pantoprazole, in different doses) were studied of which pantoprazole had not been studied before in this setting, not even in Japanese. AIMS To investigate the impact of CYP2C19 mutations *2-*6 and *17 on acid-inhibition and pharmacokinetics of lansoprazole (L15), omeprazole (O10, O20) and pantoprazole (P40) in Caucasians. METHODS CYP2C19 genotyping for *2-*6 and *17 mutations was assessed in subjects who were H. pylori negative in two randomized crossover trials. The influence of CYP2C19 mutations on single and repeated administration of L15 and O10 (study A) and O20 and P40 (study B) was investigated. Pharmacokinetics and the cumulative percentage of time with intragastric pH above 4 (% > pH 4) were assessed on day 1 and 6. RESULTS For study A CYP2C19 genotyping found five *1/*1, four *1/*2, one *1/*17 and one *2/*17. For study B the results were six *1/*1, two *1/*2, six *1/*17, one *2/*2 and one *2/*17. For all PPIs AUC was highest in *2/*2 and lowest in *1/*17. On day 1, all PPIs significantly increased percentage >pH 4 compared with baseline. *1/*1 genotype showed no significant acid-inhibition after L15, O10 and O20. *1/*17 genotype showed no significant acid-inhibition after O20 and P40. *1/*2 genotype showed significant acid-inhibition after L15 and O10. On day 6, all four PPIs showed significantly increased acid-inhibition. *1/*1 and *1/*17 showed a significantly increased percentage > pH 4 after treatment with O20 and P40. However, in *1/*1 subjects percentage > pH 4 was not significantly increased after L15 and O10. *1/*2 genotype showed a significant acid-inhibitory effect after repeated dosing with L15 and O10. CONCLUSIONS Caucasian subjects with *1/*1 and *1/*17 genotype need stronger acid-suppression therapy, especially during the first days of treatment or with on-demand therapy.
Accurate array diagnosis from near-field measurements using ℓ1 reweighted minimization

In this contribution the use of ℓ1 weighted minimization for the diagnosis of arrays from a reduced set of near-field data is investigated. Numerical results show that reweighed method gives a higher probability of an accurate estimation of the failures compared to the classic ℓ1 minimization proposed in the past literature.
TopBP1 Regulates Human Papillomavirus Type 16 E2 Interaction with Chromatin

ABSTRACT Human papillomavirus type 16 (HPV16) E2 regulates transcription from and replication of the viral genome, in association with viral and cellular factors. HPV16 E2 interacts functionally with TopBP1, a cellular protein essential for the initiation of cellular, and potentially viral, DNA replication. This report demonstrates that the absence of TopBP1 results in the redistribution of HPV16 E2 into an alternative cellular protein complex, resulting in enhanced affinity for chromatin. This redistribution does not significantly alter the ability of HPV16 E2 to either activate or repress transcription. We also show colocalization of both proteins on chromatin at late stages of mitosis, suggesting that TopBP1 could be the mitotic chromatin receptor for HPV16 E2. The possible significance of the results for the regulation of the viral life cycle is discussed.
Pyloric injection of botulinum toxin for treatment of diabetic gastroparesis.

BACKGROUND Diabetic gastroparesis is a common clinical problem. The pathophysiology includes prolonged pyloric contractions that may cause functional resistance to gastric outflow. Botulinum toxin was injected into the pyloric sphincter in an attempt to decrease pyloric resistance and improve gastric emptying. METHODS Six patients with diabetic gastroparesis and an abnormal solid phase gastric emptying study underwent upper endoscopy during which 100 units of botulinum toxin were injected into the pyloric sphincter. Gastric emptying studies were obtained at 48 hours and 6 weeks after injection. Patients were questioned about symptoms of gastroparesis, and a symptom score was obtained at baseline and at 2 weeks and 6 weeks after injection. OBSERVATIONS There was a mean improvement in the subjective symptom score at 2 weeks of 55% (range 14% to 80%). This improvement was maintained at 6 weeks. There was a 52% improvement in gastric emptying at 2 and 6 weeks. CONCLUSION Pyloric injection of botulinum toxin can improve symptoms and gastric emptying in patients with diabetic gastroparesis. Further evaluation of pyloric injection of botulinum toxin as a treatment for diabetic gastroparesis is warranted.
THE CHEMICAL CONSTITUENTS AND PHARMACOLOGICAL EFFECTS OF CARUM CARVI- A REVIEW

Carum carvi was used traditionally in different populations for many medical complains. It contained a wide range of chemical constituents. Essential and volatile oils, flavonoids, proteins, carbohydrate and many vitamins and trace elements. The previous studies showed that the seeds of the plant and its constituents exerted antimicrobial, anticancer, antioxidant, hypolipidemic, antidiabetic, analgesic, diuretic, gastrointestinal, bronchial relaxant effects and many other pharmacological activities. This paper is a step ahead to open a new insight for the therapeutic efficacy of Carum carvi.
Pengaruh Ukuran Auditor Dan Spesialisasi Auditor Terhadap Kualitas Laba

Prior research had documented that The Big 4 auditors have higher audit quality than non-Big 4 auditors (Teoh and Wong 1993), and The Big 4 auditors with industry specialization have higher audit quality than The Big 4 auditors without specialization (Balsam et al. 2003; Knechel et al. 2007; Behn et al. 2008; Romanus et al. 2008). With the sample o f 139 firm years from manufacturing public companies listed in bursa Efek Indonesia in the year 2005 and2006, this study examines whether the public companies audited by The Big 4 auditors has higher earnings quality (measured by earning response coefficient) than the non-Big 4 auditors. This study also examines whether The Big 4 auditors with industry specialization has higher earnings quality than The Big 4 auditors without industry specialization. This study provides no evidence that there is an earnings quality difference between public companies audited by The Big 4 auditors and non-Big 4 auditors, and between auditors with industry specialization and without specialization. The additional tests on public companies audited by non-Big 4 auditors provide no evidence whether there is an association between CAR and unexpected earning (UER). Consistent with the main result, the sensitivity test on specialization measurement also give evidence that The Big 4 auditors are not differ from the non-Big 4 auditors. This study provides some evidence, consistent with prior studies that the market negatively reacts higher on the companies with negative unexpected earnings, and with higher leverage; and positively reacts higher on the high growth companies audited by The Big 4 auditors. This study leaves some ambiguous results regarding the audit quality o f auditors and earning quality o f public companies in the context o f Indonesia, and provides some opportunities fo r further indepth research in these areas.
Dominant Optic Atrophy Caused by a Novel OPA1 Splice Site Mutation (IVS20+1G→A) Associated with Intron Retention

Dominant optic atrophy (DOA) is the most common form of inherited primary optic neuropathy. The purpose of the current study was to report a novel OPA1 splice site mutation and investigate the impact of the mutation on pre-mRNA splicing in a female proband and her father diagnosed with DOA. We evaluated visual acuity, retinal fundi and kinetic visual fields. Color vision phenotypes were determined using the Farnsworth Panel D-15 and the Farnsworth-Munsell 100-hue tests. All 28 coding exons of the OPA1 gene were analyzed with polymerase chain reaction (PCR) amplification and direct sequencing. Total RNA extraction from white blood cells followed by reverse transcription-PCR (RT-PCR) was performed. We identified a novel heterozygous G to A mutation at position +1 of intron 20 (g.IVS20+1G→A) in both patients. RT-PCR analysis revealed that the first 25 bp from intron 20 plus exon 20 were spliced onto exon 21. No difference in expression of mutant and wild-type transcripts was found within the linear range of amplification. Clinically, both patients exhibited reduced visual acuities, pallor of optic discs, decreased sensitivities of central visual fields and blue-yellow color vision defects. Previously, only one mechanism (skipping of exon) of pre-mRNA splicing defects has been reported among OPA1 splice site mutations. Our study demonstrates that the mechanism of intron retention is a novel type of pre-mRNA splicing defects. The mutant transcript with a premature termination codon is likely to encode a truncated protein, due to a translational frameshift (V672fsX675), that lacks 289 amino acids of the C-terminal end. Therefore, it is suggested that haploinsufficiency underlies DOA in the patients. However, we could not exclude the possibility that the truncated protein has a dominant negative activity because the mutant transcript is insusceptible to nonsense-mediated mRNA decay.
Regional and Ownership Drivers of Bank Efficiency

The banking sector plays a major role in any economy, and it played a critical role in transition of Ukraine to a market economy. In this work, we investigate the hypothesis that, despite the tremendous growth and apparent prosperity that existed before the country was hit by the global financial crisis, the Ukrainian banking industry already suffered from significant inefficiencies. We estimate the intermediation-type efficiency of individual banks, and analyze how various bank- specific factors (e.g., type of ownership, regional aspects, level of risk as per Basel Accords, business model, size, etc.) explain the differences in the estimated levels of inefficiency across banks. Among other results, we find strong support for the conclusions from the agency theory: we find that banks that were 100% foreign- owned were significantly more efficient than locally owned and partially foreign- owned banks, on average and ceteris paribus and, in particular, regardless whether they were headquartered in the capital city or in a region, in the East or in the West of the country.
The Influencing Role Of The Process Features Of HRM On Organizational Outcomes - A Validation Study (Available on Internet)

A lot of criticism on HRM research has been linked to the implicit assumption that HRM affects performance without demonstrating how this process takes place. Although research has demonstrated positive relationships between HRM and performance, there is a gap in our knowledge about the causal chain between HR practices and organizational performance. Research has mainly revolved around the relationship between HR content and outcomes, rather than between the general process features of HRM systems and outcomes. The main aim of this study was to introduce and validate a measurement instrument of HRM process, and test whether it and its constituent process features have an impact on organizational outcomes such as motivation. Data for the study was gathered from a big Finnish ICT-company using a cross-sectional survey. Data was reduced using exploratory factor analyses, and the resulting process and outcome variables were analysed using linear regression analyses to test the framework introduced. HRM process was shown to have a significant impact on several intermediate organizational outcomes, and the results provide empirical verification to the theorized gaps in the causal chain between HR content and outcomes. The study provides a foundation and several insights for future research to build upon.
A Forward Looking Approach for Assessing the Loan Portfolio Quality of Commercial Banks

In this study, I provide a forward looking approach for assessing the loan portfolio quality of commercial banks. I first develop an accrual reliability categorization for financial institutions and show that existing findings for non-financial firms extend to financial firms. I next demonstrate how supplementing the information in accruals leads to significantly improved assessment of accrual quality. Focusing on commercial banks’ loan portfolios, I supplement information in accruals with footnote disclosures regarding loan portfolio concentrations and regional economic indicators. I show that the resulting loan portfolio quality index (PQI) further isolates less reliable accruals and significantly improves the forecasting of future earnings and stock returns.
Empirical Essays in Corporate Finance and Financial Reporting

textabstractThe thesis consists of four empirical studies in the areas of corporate finance and financial reporting. The first study examines CEOs’ familiarity with segments and how that familiarity affects their divestiture decisions. The results show that longer-tenured CEOs divest assets about half as often from familiar segments as from non-familiar segments. The study also shows that the familiarity effect is costly. The second study examines a firm’s selection procedure of financial advisors, including the choice of advisor nationality and experience, when making a cross-border acquisition. Characteristics of both the target and acquirer-nation, such as formalism, financial sophistication, and investor protection influence the acquirer’s choice of advisor nationality. Global- and target-country experience of an advisor serves as a substitute for the acquirer’s own cross-border acquisition experience, but advisors from either the target or acquirer nation create most value. The third study investigates management earnings forecasts disclosed by Dutch firms and how a cross listing in the US or UK influences managers’ forecast specificity choice and the ex post forecast errors. The results indicate that greater legal exposure and scrutiny causes firms to disclose less precise, but more accurate, forecasts. The final study examines analysts’ preferences for firms’ corporate financial reporting practices, which are confronted with the perceptions and actions of CFOs. Although we find that analysts’ views frequently correspond with those of CFOs, we also find some remarkable differences. Analysts tend to focus on long-term reporting strategies, while CFOs tend to make reporting decisions, and related investment and financing choices, with short-term consequences.
Financial Aid in Theory and Practice Why It Is Ineffective and What Can Be Done About It

The current financial aid system is broken in many respects. The most widely recognized flaw is that a convoluted application and distribution system prevents those who need aid the most from getting it. As a recent study from the Center for American Progress (Goldrick-Rab and Roksa 2008) noted, the “primary difficulty with current federal financial aid policy is that it is poorly understood by nearly all of its constituents. ” This is indeed true, and reforms to address this issue are needed. But I believe that there are problems that are much more fundamental in nature, and that these problems lend considerable support to the view, as articulated by Ronstadt (2009), that “financial aid has morphed into a ‘debt for diploma’ system that fosters ever-rising tuitions, fees, and room-and-board charges. ” Currently, financial aid programs look at what it costs to educate a student (the per-student costs), and then devise methods for reducing the out-of-pocket expenditure for students and their families. This largely consists of giving money directly to schools (state appropriations) or giving money to students to give to schools (grants and student loans). These programs should, in theory, be effective, but mounting evidence suggests that they are not. The key to understanding why they are ineffective is to realize that “colleges and universities will react to the incentives those policies create and not passively accept their consequences. There is every reason to expect that both prices and financial aid practices would respond to such incentives in ways that would lead to the colleges themselves capturing a significant fraction of the revenues. ” The failure to recognize this is the main flaw of the existing theory of financial aid. Once this mistake is acknowledged, it becomes apparent that current financial aid practices are not likely to be as effective as first thought.