Miracle-dz/UniFAR-FTUs huggingface dataset:
Audit quality and audit report lag: case of Indonesian listed companies

Purpose - The purpose of this paper is to empirically examine the relation between two dimensions of auditor quality, namely, auditor industry specialization and auditor reputation and the audit report lag. Design/methodology/approach - The data collection focuses on companies listed on the Indonesia Stock Exchange for the financial year of 2010 and 2011. To ensure data homogeneity and reduce industry bias, this study focuses solely on manufacturing companies identified by the Indonesian Capital Market Directory. Findings - This study finds a negative and significant association between industry-specialist auditors and audit report timeliness. Companies audited by industry-specialist auditors have shorter audit delays. The authors also find evidence that Big 4 auditors perform significantly faster audit work than their non-Big 4 counterparts. In addition, this study reports a statistical and significant relationship between auditing complexity, companies’ profitability, auditors’ business risk, and industry classification and audit report lag. The results show that firms with a large number of subsidiaries and firms experiencing poorer financial performance are found to be associated with longer reporting delays. Moreover, audit report timeliness is found to be faster for companies in the low-profile industry sector and owned by family members. Research limitations/implications - Similar to other empirical investigations, this study is not without certain caveats. First, the period of audit report lag in this study reflects the audit work from the year-end to the audit report date. The authors do not consider audit work conducted outside this period in the analysis. Second, there are numerous control variables and although the authors have attempted to capture those variables to maintain the integrity of the research there are likely other excluded variables that may be important in explaining audit report timeliness. Finally, there are other factors, for example, an administrative approval process with the audit firm home office, which can affect audit report lags but have not been included in the model analysis. Future studies can seek to focus on refinements to the proxy measures for dependent and experimental variables. Practical implications - Insights drawn from this study may be of assistance to policy makers as they consider the costs and benefits associated with varying levels of audit market concentration as well as providing a snapshot of the level of non-compliance on audit timeliness in Indonesia. Originality/value - This study provides further empirical evidence on the relation between auditor quality and audit report lag using data from a different domestic setting. This study also enriches the auditor quality literature by employing industry-specialist and Big 4 auditors as a predictor for the timeliness of audit reports.
Hypoxia Inhibits Expression of Prolactin and Secretion of Cathepsin-D by the GH4C1 Pituitary Adenoma Cell Line

Diminished oxygen concentration within growing tumors may stimulate neovascularization by inducing both up-regulation of angiogenic factors and down-regulation of antiangiogenic agents. A potentially important molecule in the growth of pituitary adenomas is prolactin (PRL), which can be cleaved by cathepsin-D to yield a 16-kDa form (16K-PRL) with potent antiangiogenic effects. We examined the expression of PRL in cultured GH4C1 pituitary adenoma cells after exposure to hypoxia (0.1% oxygen) for periods of 12 to 36 hours. In contrast to increased expression of the angiogenic factor vascular endothelial growth factor in hypoxic cells, PRL mRNA and levels of intracellular and secreted PRL were significantly reduced under hypoxia. The reduction was not attributable to a general suppression of either transcription or protein synthesis. Although 16K-PRL was not evident in conditioned medium at physiologic pH, lowering the pH to mimic the acidic tumor microenvironment resulted in generation of 16K-PRL, which was sharply reduced in medium drawn from hypoxic cells. Production of 16K-PRL was blocked by the cathepsin-D inhibitor pepstatin-A, and the reduced 16K-PRL formation in hypoxic-conditioned medium correlated with a decrease in secretion of cathepsin-D and its precursor, procathepsin-D. Thus, hypoxia acts upon GH4C1 cells to increase vascular endothelial growth factor expression, decrease PRL synthesis, and suppress conversion of PRL to 16K-PRL via inhibition of cathepsin-D proteolysis. These mechanisms may act in concert to stimulate angiogenesis in prolactinomas.
Bearing Surface Design Changes Affect Contact Patterns in Total Knee Arthroplasty

The impact of design changes intended to improve wear of knee replacements can be assessed from analysis of retrieved implants. We hypothesized changes in bearing surface conformity from the Insall-Burstein II knee to a successor, the Optetrak, intended to improve contact stresses would be apparent in wear patterns observed on retrieved tibial inserts. From 151 Insall-Burstein II and 54 Optetrak retrieved components, 35 pairs (Insall-Burstein II and Optetrak) were matched on length of implantation, body mass index, and age. Digital images of the bearing surfaces were used to identify and measure wear modes, which were then converted to a percentage of the total possible contact area. Burnishing was the most prevalent mode for both designs followed by scratching and then pitting. The percentage of involved area was greater for the Optetrak for 23 pairs. Interestingly, for the nine matched pairs with length of implantation longer than 2 years, six of the Insall-Burstein II inserts had considerably greater scratching and pitting and five exhibited abrasion and creep absent from Optetrak implants. Bearing surface design is a major factor that can affect kinematics and contact patterns. Our observations confirm the considerable impact of small changes in conformity and suggest models predicting contact stresses adequately reflect in vivo performance.
Scintigraphic assessment of salivary function and excretion response in radiation‐induced injury of the major salivary glands

Background. Both loss of the secretory function and impairment of the excretion may play a role in radiationinduced injury of the major salivary glands after radiotherapy for head and neck malignancies. Therefore, quantitative 99mTc‐pertechnetate (99mTc) salivary scintigraphy to assess trapping, secretion, and excretion, was used to analyze irradiation‐induced changes in relation to the radiation dose and the time interval after radiotherapy.
Effect of human immunodeficiency virus (HIV) infection on the course of syphilis and on the response to treatment.

PURPOSE To evaluate evidence that concurrent infection with human immunodeficiency virus (HIV) alters both the natural history of syphilis (by increasing the frequency of early neurosyphilis) and the response to penicillin. DATA IDENTIFICATION Review of major works on syphilis in the English language and files maintained since 1971, supplemented by a systematic search using Index Medicus and MEDLARS. DATA EXTRACTION The works mentioned above were critically reviewed for information on early neurosyphilis and, where relevant, HIV infection. RESULTS OF DATA ANALYSIS The central nervous system is regularly involved in early syphilis. Standard recommended doses of benzathine penicillin provide cerebrospinal fluid levels that are probably at the borderline of efficacy, and cure relies on treatment and an adequate host immune response. Early neurosyphilis, appearing within 2 years of onset of infection with Treponema pallidum, was uncommon in the prepenicillin era and usually occurred after inadequate therapy. This complication was exceedingly rare in the first three decades of penicillin use. In contrast, in the past decade, 40 patients with HIV infection have been reported to have asymptomatic neurosyphilis, or syphilitic meningitis, cranial nerve abnormalities (predominantly in cranial nerves II and VIII), or cerebrovascular accidents, singly or together. In 40% of cases, HIV infection was first diagnosed when neurologic symptoms appeared. Of the 38 patients for whom information was available, 18 had the acquired immunodeficiency syndrome (AIDS), 7 had AIDS-related complex, and 13 had antibody to HIV. Sixteen had previously been treated for syphilis, of whom 5 (31%) had received benzathine penicillin within the previous 6 months. Preliminary data also suggest that skin lesions and VDRL (Venereal Disease Research Laboratory) antibody in HIV-infected patients with secondary syphilis respond more slowly to conventional penicillin therapy. CONCLUSION Intensive therapy and follow-up observation is indicated for early syphilis in HIV-infected subjects. Novel approaches to treatment deserve systematic evaluation.
Relative effectiveness of polyacrylamide gel dosimeters applied to proton beams: Fourier transform Raman observations and track structure calculations.

The feasibility of using polyacrylamide gel (PAG) to characterize a clinically relevant 74 MeV proton beam has been considered. Fourier transform Raman spectroscopy has been used to measure the response (i.e., consumption of monomer) of PAG exposed to the central and end portions of a spread out Bragg peak (SOBP), i.e., in two regions with measurable difference in proton linear energy transfer (LET). The response curve in each region was compared with a typical 6 MV x-ray irradiated gel response curve, thus arriving at a gel "relative effectiveness" (RE) in each of the two regions. In addition, the theory of track structure, which is typically used to calculate a detector RE, is shown to give reasonable agreement when compared with the experimental results. Both experimental and track structure results indicate a decrease in gel response when irradiated with protons, as compared with the x-ray response. In addition, both sets of results indicate a variation in gel response between the mid and end SOBP regions, thus illuminating the dependence of gel response to proton LET. The physical phenomenon causing a lower proton versus x-ray gel response may be understood by considering the track structure calculations, which indicate that gel radiosensitive elements close to the track of a proton (i.e., within 1.5 x 10(-6) cm) are saturated. This saturation is due to the high delta-ray doses deposited in these regions. The track calculations are extended to other situations (e.g., raw BP, different gel compositions) where experimental determination of RE is difficult or time consuming. Results again indicate a gel response dependent on position in the depth dose curve (i.e., LET). Overall, this study illuminates the difficulty in using polyacrylamide gel to extract quantitative dose maps when exposed to proton radiation.
Adverse effects of antidepressant use in pregnancy: an evaluation of fetal growth and preterm birth

Objective: To compare the rates of low birth weight, preterm delivery and small for gestational age (SGA), in pregnancy outcomes among women who were exposed and nonexposed to antidepressants during pregnancy. Methods: At The Motherisk Program, we analyzed pregnancy outcomes of 1,243 women in our database who took various antidepressants during their pregnancy. Nine hundred and twenty‐eight of these women and 928 nonexposed women who delivered a live born infant were matched for age, (±2 years), smoking and alcohol use and specific pregnancy outcomes were compared between the two groups. Results: There were 82 (8.8%) preterm deliveries in the antidepressant group and 50 (5.4%) in the comparison group. OR: 1.7 (95% CI: 1.18–2.45). There were 89 (9.6%) in the antidepressant group and 76 (8.2%) in the comparison group who delivered babies evaluated as SGA; OR: 1.19 (95% CI: 0.86–1.64). The mean birth weight in the antidepressant group was 3,449±591 g and 3,455±515 g in the comparison group (P=.8). Conclusion: The use of antidepressants in pregnancy appears to be associated with a small, but statistically significant increased rate in the incidence of preterm births, confirming results from several other studies. It is difficult to ascertain whether this small increased rate of preterm births is confounded by depression, antidepressants, or both. However, we did not find a statistically significant difference in the incidence of SGA or lower birth weight. This information adds to limited data available in the literature regarding these outcomes following the use of antidepressants in pregnancy. Depression and Anxiety, 2010. © 2009 Wiley‐Liss, Inc.
Thermoelectric Properties of Silicon Nanowires

The thermoelectric figure of merit (ZT) of gated silicon nanowires with square cross section has been calculated by solving the Boltzmann transport equations for electrons and phonons. The electrical conductivity, electronic Seebeck coefficient, and electronic thermal conductivity were calculated by including electron scattering from confined acoustic phonons, intervalley phonons and imperfections at the Si/SiO2 interface. Three-phonon scattering and boundary scattering were included in the calculation of the lattice thermal conductivity. The Seebeck coefficient, electrical conductivity, and thermal conductivity vary non-monotonically with the variation of the wire cross section mainly because of the non-uniform variation of the electron mobility with the wire cross section. In particular, when the wire cross section is decreased from 8 x 8 nm2 to 3 x 3 nm2, ZT increases initially, reaches a maximum value ZT = 0.11 for a 5 x 5 nm2 wire, and then decreases with further reduction of the wire cross section.
Childhood Stress in Healthcare Settings: Awareness and Suggested Interventions

Pivotal to healthy adulthood is a supportive and nurturing environment that enables successful progression through the developmental tasks of childhood and adolescence. For many children there are events that disrupt this development. Illness, injury, painful medical interventions, and hospitalization have been reported by children and families as causing medical trauma and psychological stress. Frequently pediatric health professionals focus primarily on achieving positive physical treatment outcomes. Creating an environment that will support the developmental tasks of childhood and limit the trauma and distress associated with illness and treatment is also required. Strategies and practices to deliver holistic and comprehensive pediatric care are well established in many Western settings. Opportunity exists to broaden the focus of pediatric care in developing healthcare systems such as the United Arab Emirates (UAE) to encompass psychological well-being. The study focused on two key objectives, firstly to assess healthcare professionals’ awareness of the stressful and potentially traumatic nature of healthcare settings and treatment for children. Second the study explored the views of healthcare participants regarding possible strategies to minimize medically induced stress and trauma for children and adolescents in UAE healthcare settings. The study utilized a mixed methods design in which participants views were examined through administration of a survey comprised of close-ended questions that were analyzed quantitatively and open-ended questions analyzed qualitatively. One hundred and seventeen healthcare professionals from a range of disciplines in two government hospitals completed the survey. Data revealed that one third of the participating healthcare professionals were unaware of or did not think that their healthcare settings could provoke stress for pediatric patients. Respondents suggested three main strategies to minimize stress for children and parents while receiving treatments, specifically; providing focused information for both children and healthcare providers, adapting the environment and systems to fit children’s needs, and, improving the interpersonal skills and attitudes of healthcare professionals. The findings from this study could inform the development of standards for pediatric services and policy directions in regard to post-graduate training for health professionals working in pediatric healthcare settings.
AN EXPERIMENTAL TEST OF THE ADAPTIVE EVOLUTION OF PHOTOTROPINS: BLUE‐LIGHT PHOTORECEPTORS CONTROLLING PHOTOTROPISM IN ARABIDOPSIS THALIANA

Abstract Phototropins are blue‐light photoreceptor molecules mediating the capacity for phototropism or bending toward or away from directional light. Like the red‐light sensing phytochromes that control shade avoidance, phototropins modulate developmental plasticity in plant architecture. Yet, unlike phytochromes, the adaptive significance of phototropins has been largely a topic of conjecture. In Arabidopsis thaliana, phototropism of seedling and plant stems is under the control of two paralogous genes, PHOT1 and PHOT2, that encode different phototropins with partially redundant light response qualities. The PHOT1 gene product interacts with the NPH3 gene product to cause phototropic bending over a broad range of light intensity, from very weak light in the soil to stronger light in the aerial environment. The PHOT2 gene product modulates shoot bending in response to light of higher intensity only. We compared the fitness of wild‐type, phot1, phot2, and nph3 genotypes over a range of light conditions in the field. Seeds were sown in the field on the soil surface and left bare or covered with either gravel or bark mulch chips. Plantings were made under full sun and dense canopy cover. Rates of seedling emergence, survival to flowering, and total seed set were measured. All mutant genotypes had significantly reduced lifetime fitness compared to wild‐type. Consistent with their different fluence rate sensitivities, phot1 and phot2 signaling pathways affected fitness at discrete life‐cycle stages. Fitness costs of phot1 and nph3 were expressed mainly during seedling emergence from the soil whereas that of phot2 was expressed solely after emergence. Surprisingly, the only significant genotype‐by‐environment interaction for fitness occurred during emergence: genotypes blind to dim blue light (phot1 and nph3) had poor emergence in the open, but not in the shade. Possibly, the loss of negative phototropism in seedling roots of mutant genotypes reduced establishment success in open (dry soil) conditions. Results show that phototropin‐modulated pathways are adaptive and that their evolution has involved functional specialization. However, mechanism(s) of selection on these pathways remain a mystery.
Norms for the Wingate anaerobic test with comparison to another similar test.

This study was undertaken in order to develop norms for the Wingate test for physically active young men and women, and also to compare mean power measures obtained from the Wingate test with those obtained from another similar cycle ergometer test. A total of 112 males and 74 females aged 18 to 28 years comprised the subject pool. Data collected from the Wingate test included mean power for 30 s, peak power for 5 s, and a percent fatigue index. Data from the second test (Katch test) included mean power for both 30 s and 40 s. Percentile norms and descriptive statistics were generated as were multiple regression equations for prediction of mean power between the two different tests. Correlations between the two tests ranged from . 66 to . 87. Comparisons among data derived from this study and those reported for other athletic groups are also given.
Primary male development of two sequentially hermaphroditic groupers, Epinephelus akaara and Epinephelus awoara (Perciformes: Epinephelidae).

Gonad ontogeny of the Hong Kong grouper Epinephelus akaara (a bi-directional sex changer) and the yellow grouper Epinephelus awoara (a protogynous hermaphrodite) was examined for the first time from post-larval phase until first sexual maturation, by histology. Approximately 20 specimens of each species were collected randomly every 2-7 weeks from rearing tanks with natural sea water and temperature between June 2013 and June 2014. The paired gonadal primordia (GP) were observed at 6 weeks after hatching (wah) for both species; however, gonia were first observed in GP at 16 wah for E. akaara and at 8 wah for E. awoara. The timings for the appearance of primary-growth stage oocytes (O1) and the completion of ovarian lumen (OL) varied; both at 27 wah for E. akaara, and at 18 and 23 wah for E. awoara respectively. A bisexual-phase gonad with an OL, O1 and scattered spermatogenic cysts (SC) was observed at 27-29 wah for both E. akaara and E. awoara. Sexual differentiation was subsequently observed from the bisexual-phase gonad at 34 wah for E. akaara, and 41 wah for E. awoara, with the appearance of cortical-alveolus stage oocytes (O2) for developing female and the proliferation of SC for developing primary male (i.e. from juvenile directly). Ovaries of mature females contained the vitellogenic stage oocytes (O3) and scattered SC; testes of mature primary males had sperm in sperm sinuses within the gonadal wall and remained O1. Minimum age of first sexual maturation for both female and primary male of E. akaara was at 41 wah; minimum total length (LT ) of female (143 mm) was larger than that of primary male (137 mm L(T)). Minimum age and size of first sexual maturation for female of E. awoara (47 wah and 149 mm L(T), respectively) were larger than those of E. akaara. Developing primary males of E. awoara were found at 41-58 wah, however, mature males were not observed, indicating inconsistency in first sexual maturation for E. awoara. This study provided strong evidences of primary male pathway in E. akaara and E. awoara; the latter is confirmed to be diandric.
Postnatal development of uncoupling protein, uncoupling protein mRNA, and GLUT4 in adipose tissues of goats.

Adipose tissues have been characterized in newborn goats on the basis of the presence of the 32,000-M(r) mitochondrial uncoupling protein (UCP) diagnostic of brown fat, and early postnatal developmental changes have been determined. Both internal (perirenal, pericardial, and omental) and subcutaneous (hindlimb and neck regions) adipose tissues in newborn goats contained UCP and are therefore brown fat. The insulin-sensitive glucose transporter, GLUT4, was also present in adipose tissues of newborn goats, implying a potential for insulin-stimulated glucose uptake at birth. UCP was still evident in the perirenal fat of goats at 3 wk of age, but the mitochondrial concentration was only 4%, and the amount per cell a mere 0.2%, of that in the newborn. UCP was not detectable, however, in either the omental or subcutaneous adipose tissue at 3 wk of age and had disappeared from the subcutaneous fat before 2 wk. In contrast to UCP, GLUT4 remained throughout the initial 3 wk of postnatal life. The mRNA for UCP was detected in perirenal adipose tissue of newborn goats, indicating that the gene coding for the protein is being expressed at around birth. UCP mRNA was not, however, detectable in the other fat depots; nor was it evident in the perirenal adipose tissue at > or = 2.5 days of age. It is concluded that the adipose tissues of newborn goats (both internal and subcutaneous) represent brown fat and that there is a rapid transition toward white fat over the first weeks of life. This transition occurs at different rates in different depots but is not markedly faster in goats than in other ruminants. (ABSTRACT TRUNCATED AT 250 WORDS)