Miracle-dz/UniFAR-FTUs huggingface dataset:
Tax avoidance and earnings management of firms in Ghana: does the funding strategy matter?

The agency perspective of tax avoidance suggests a complementary relationship between tax avoidance and earnings management. Thus, this paper seeks to evaluate how the firm's financial policy affects the relationship between corporate tax avoidance (CTA) and earnings management (EM) using a sample of 119 firms from emerging and developing countries over a four-year period 2010-2013. We employ system methods of moments (GMM) and find that the financing structure of a firm plays little role on the firm's incentives to engage in avoidance activities and/or manage their earnings. The results imply that monitoring managerial diversionary behaviour by relying on external monitoring mechanism provided by debt holders does not lead to a reduction in EM associated with increased tax avoidance activities.
Selection of aptamers for aflatoxin M1 and their characterization

In the present work, aptamers against aflatoxin M1 and aflatoxin B1 were generated and tested for creating proof of principle of recognition of aflatoxin M1 by generated aptamers. The aptamers were selected through the process referred as systematic evolution of ligands by exponential enrichment. A total of 41 different aptamer (36 aptamers for aflatoxin M1 and 5 for aflatoxin B1) sequences were obtained. The determination of dissociation constant (Kd) values revealed that aptamers generated against aflatoxin M1 exhibited Kd values in the range of 35–1515 nM. Selected aptamers were grouped on the basis of the presence of common motifs or G‐quadruplex. We find it interesting that one aptamer with no conserved motif or G‐quadruplex had lowest Kd value (Kd = 35 nM). This structural motif is very distinct from motifs present in other aptamers. The Kd values of selected aptamers for aflatoxin B1 were in the range of 96–221 nM. One aptamer from each group was further tested for its ability to be used in aptasensor. The aptamer recognized aflatoxin M1 as indicated by color change (red to purple or blue) of aptamer‐coated gold nanoparticles in the presence of 250–500 nM aflatoxin M1. The aptamers can be used in developing methods for detection/estimation/separation of aflatoxin or antidote for aflatoxin toxicity. Copyright © 2014 John Wiley & Sons, Ltd.
An experimental study of aggressive and neutral interpretative bias in opiate-dependent and opiate-abstinent men

Abstract There is a paucity of research on the relationship between opiate use and aggression, and no previous study has examined this from a cognitive theoretical perspective, which views an individual’s interpretation of information as a central mediator of their response to it. This study aimed to determine whether opiate users and ex-users differed from opiate-naïve controls on a task which involved processing ambiguous sentences. In an independent group design, the interpretative bias task was administered to 64 participants: 21 opiate-dependent receiving methadone maintenance treatment, 21 opiate-abstinent in rehabilitation, and 22 healthy unemployed controls. We found that both opiate-dependent and opiate-abstinent groups interpreted ambiguous sentences in a neutral rather than an aggressive way, whereas controls showed no bias in either direction. In the opiate-dependent group, neutral interpretative bias correlated both with their current dose of methadone and years of methadone use. These findings indicate that current and ex-opiate users in treatment have a bias towards neutral interpretations of ambiguous information. The fact that neutral interpretative bias in opiate-dependent individuals correlated with current dose and years of methadone use suggests that methadone treatment is associated with a neutral cognitive bias. Decreased testosterone levels associated with chronic opiate use may underpin this neutral bias.
Audit committee roles, responsibilities and characteristics in Ghana: the perception of 'agency stakeholders'

This paper examines the perception of firms' major 'agency stakeholders' – external auditors, investors and senior management - of Ghanaian listed companies on the roles, responsibilities and desirable characteristics of an effective corporate audit committee (AC). Employing a survey approach to this study, the paper documents that 'agency stakeholders' in Ghana associate the role and responsibilities of AC more with firms' internal audit function and processes than any other unit which AC has oversight responsibilities. It also demonstrates that corporate stakeholders do not attach the same level of importance to the roles, responsibilities and characteristics of AC. The paper, therefore, highlights the need for stakeholders to be aware of and consider the new dynamics of AC functions and processes with equal importance to promote effective practice.
A family study of early‐onset obsessive‐compulsive disorder

Results from family studies have suggested that obsessive‐compulsive disorder (OCD) is a genetically heterogeneous disorder and have emphasized the importance of identifying valid subgroups of patients. The current study focused on early‐onset OCD probands and examined the recurrence risks of OCD and tics among first‐degree family members. One hundred six children and adolescents with OCD were recruited from a specialty clinic for OCD and 44 control individuals without OCD were identified by random‐digit dialing. These 150 probands and their 465 first‐degree relatives were assessed by trained interviewers, using standardized semi‐structured interviews. Diagnoses were assigned according to DSM‐IV criteria by two experts blind to the proband's diagnosis, through the best‐estimate process. These data were analyzed using χ2 tests, t‐tests, logistic regression, and generalized estimating equations (GEE). Case probands had a mean age of onset of OC symptoms of 6.7 years (SD = 2.8), and high comorbid rates with Tourette syndrome (33%) and chronic tics (13.2%). Compared to control relatives, case relatives had higher age‐corrected recurrence risks of OCD (22.7% vs. 0.9%, odds ratio (OR) = 32.5, 95% confidence interval (CI) = 4.5–230.8, P = 0.0005), and chronic tics (11.6% vs. 1.7%, OR = 7.9, 95% CI = 1.9–33.1, P = 0.005). A comorbid diagnosis of tics in the relatives was the best predictor of their diagnosis of OCD (OR = 7.35, 95% CI = 3.79–14.25, P < 0.0001). There was a significant correlation between the ages of onset of OCD in probands and their affected relatives. Childhood onset OCD is a highly familial disorder. Some early‐onset cases may represent a valid subgroup, with higher genetic loading and shared vulnerability with chronic tic disorders. © 2005 Wiley‐Liss, Inc.
Structural modeling of career and organizational consequences of psychological empowerment among faculty members of Islamic Azad University in West Azerbaijan Province, Iran, (2017)

Article Info Background: One of the key factors in the effectiveness of universities is faculty members. Paying attention to this important source brings the university closer to its goals. This study aimed to investigate job and organizational consequences of psychological empowerment with mediating role of organizational innovation, organizational justice, and organizational support among in the branches of Islamic Azad University in West Azerbaijan Province, Iran, in year 2017. Materials and Methods: In this descriptive correlational study, from 747 faculty members in Islamic Azad University of West Azerbaijan, 300 were selected using stratified random sampling method by Morgan table. Data were collected using nine standard questionnaires and a researcher-made questionnaire, and analyzed using SPSS and Lizrel software. Besides, to examine the relationships between latent and measured variables in the conceptual model, the structural equation modeling was used. Results: Psychological empowerment had positive and significant correlation with citizenship behavior (r = 0.52), organizational commitment (r = 0.37), job satisfaction (r = 0.34), and job performance (r = 0.33), and negative and significant correlation with turnover intention (r = -0.24) and absenteeism (r = -0.31) (P < 0.05 for all). Conclusion: This research showed that, the highest correlation was found between faculty members' psychological empowerment with organizational citizenship behavior, and the lowest correlation was between psychological empowerment and their turnover intention. In addition, justice, support, and organizational innovation play mediating role in the relationship between psychological empowerment and occupational and organizational consequences.
The associations between audit firm attributes and audit quality-specific indicators

PurposeThis study aims to investigate the associations between audit firm attributes (i.e. audit firm size, non-audit services, auditor industry specialization and auditor-client tenure) and specific indicators of audit quality. It also aims to test whether these relationships are moderated by a set of other factors like legal system and US versus non-US settings.Design/methodology/approachThe method of Hunter et al. (1982) is used as a meta-analysis technique to test the study hypotheses and achieve the study aims. A total of 71 published papers from 1992 to 2017 are included.FindingsThere are significant positive relationships between all audit firm attributes and audit quality. Additionally, the associations between all audit firm attributes and audit quality are moderated by proxies for audit quality. Furthermore, these associations are moderated by other variables, such as US and non-US studies, pre-SOX and post-SOX periods, the legal system, the strength of auditing and reporting standards and country classification (developed or developing country). Research limitations/implicationsThe number of studies is insufficient for some variables, and therefore, the results should be interpreted with caution. In addition, the analyzed studies include several proxies, and thus, the number of studies is inadequate for the incorporation of other factors in the meta-analysis (e.g. audit firm experience and audit firm reputation). Originality/valueThis study contributes to audit quality research by providing empirical evidence of the associations between a specific set of audit firm attributes and audit quality using the meta-analysis method. More importantly, the study provides evidence on factors that moderate these associations.
Effect of Two Different Long–Sprint Training Regimens on Sprint Performance and Associated Metabolic Responses

Abstract Hanon, C, Bernard, O, Rabate, M, and Claire, T. Effect of two different long-sprint training regimens on sprint performance and associated metabolic responses. J Strength Cond Res 26(6): 1551–1557, 2012—The purpose of this study was to analyze 2 different long-sprint training programs (TPs) of equal total work load, completed either with short recovery (SR) or long recovery (LR) between sets and to compare the effects of 6 long-sprint training sessions (TSs) conducted over a 2-week period on a 300-m performance. Fourteen trained subjects performed 3 pretraining maximal sprints (50-, 100-, and 300-m), were paired according to their 300-m performance, and randomly allocated to an LR or SR group, which performed 6 TSs consisting of sets of 150, 200, or 250 m. The recovery in the LR group was double that of the SR group. During the third TS and the 300-m pretest and posttest, blood pH, bicarbonate concentration ( ), excess-base (EB), and lactate concentration were recorded. Compared with a similar TS performed with SR, the LR training tends to induce a greater alteration of the acid-base balance: pH: 7.09 ± 0.08 (LR) and 7.14 ± 0.05 (SR) (p = 0.10), : 7.8 ± 1.9 (LR) and 9.6 ± 2.7 (SR) (p = 0.04), and EB: −21.1 ± 3.8 (LR) and −17.7 ± 2.8 (SR) (p = 0.11). A significant improvement in the 300-m performance between pre-TP and post-TP (42.45 ± 2.64 vs. 41.52 ± 2.45, p = 0.01) and significant decreases in pH (p < 0.01), EB (p < 0.001) and increase in [La] (p < 0.001) have been observed post-TP compared with those pre-TP. Although sprint training with longer recovery induces higher metabolic disturbances, both sprint training regimens allow a similar 300-m performance improvement with no concomitant significant progress in the 50- and 100-m performance.
Modeling contention-based M2M transmissions over 3GPP LTE cellular networks

In this paper, we consider massive deployments of unattended wireless devices communicating over 3GPP Long Term Evolution (LTE) cellular networks. By contrast to conventional human-to-human connectivity which typically involves streaming of data, machine-to-machine (M2M) communication is often characterized by small-size and infrequent data patterns. With LTE technology, M2M devices may employ random-access based channels to connect to the network and update it on their current traffic demand to promptly deliver their data. However, existing literature has paid very limited attention to analytical characterization of such contention-based behavior when a large number of M2M devices transmit their dynamic (unsaturated) traffic. Therefore, in this work we propose a novel mathematical model that essentially captures contention in multi-channel environment and further apply it to several LTE-based M2M scenarios. As confirmed by extensive protocol-level simulations, our model is a powerful and precise tool that is able to provide important numerical insights into the performance of realistic M2M deployments.
Patchy Villous Atrophy of the Duodenum in Childhood Celiac Disease

Objectives Patchy villous atrophy of the duodenal mucosa has been described in adults with untreated celiac disease (CD) but not in children. The authors evaluated the presence and the distribution of villous atrophy in children with celiac disease to see whether this histologic pattern exists in children. Methods We studied 95 children at diagnosis (Group 1) and seven during gluten challenge (Group 2). We measured anti-endomysium antibodies (EMA) by immunofluorescence on monkey esophagus, antihuman-tissue transglutaminase autoantibodies (anti-tTG Abs) by radioimmunoprecipitation, and HLA-DQ2/DQ8 heterodimers by polymerase chain reaction using specific primers. During upper intestinal endoscopy, at least five duodenal biopsy samples were obtained, one from the duodenal bulb and four from the distal duodenum. Results Thirteen of 95 (13.7%) patients in Group 1 and in 3 of 7 (42.9%) in Group 2 had patchy villous atrophy of the duodenum. In all 16 patients, villous atrophy of the bulb was present. In four children from Group 1, villous atrophy was observed only in the bulb samples. EMA, anti-tTG Abs, and HLA-DQ2/DQ8 heterodimers were present in all patients. Fourteen of 16 had symptomatic CD, and two were silent, detected during screening in subjects at risk for CD. Conclusions This is the first study demonstrating that children with CD may have patchy villous atrophy of the duodenum. The bulb mucosa may be the only duodenal area involved, both at diagnosis and after gluten challenge. Therefore, multiple endoscopic biopsies should always be performed, not only in the distal duodenum, but also in the bulb.
Inequality and Competitive Effort: The Roles of Asymmetric Resources, Opportunity and Outcomes

We study the effects of different sources of inequality in a commonplace economic interaction: competition. We investigate how individuals react to different types of inequality in experimental two-player Tullock contests where contestants expend resources to win a prize. We study three different sources of inequality: resources, abilities and possible outcomes. We find that overall competitive effort is greater in the presence of inequality in abilities than other inequalities. Unlike other forms, inequality in abilities elicits a very aggressive reaction from disadvantaged players relative to their advantaged opponents. The Quantal Response Equilibrium (QRE) suggests that financial incentives are less salient in the presence of a biased contest procedure.
AID EFFECTIVENESS, DEBT CAPACITY AND DEBT MANAGEMENT IN THE ECONOMY OF PAKISTAN

This thesis analyzes the role of foreign aid in the economy of Pakistan in terms of its effects on economic growth, income equality, poverty and the debt burden. It also evaluates Pakistan's debt servicing and debt retirement capacities and its debt management practices. The thesis finds that foreign aid has not contributed favorably to GDP growth and income equality, though it has been effective, in a limited way, in reducing the extent of poverty. The ineffectiveness of aid can be attributed to indirect diversion of aid funds to non-productive activities and inefficiency in resource allocation especially in the public sector associated with the easy availability of foreign aid. However, the study argues that foreign aid has been instrumental in supporting the growth rate in consumption that otherwise would not have been possible. Furthermore foreign aid and external borrowing made it easier to avoid hard policy choices such as heavy taxation of income and consumption. The thesis finds that Pakistan's long-run debt-servicing capacity is extremely low, primarily due to low savings and productivity. It is further observed that with the current state of savings and productivity, Pakistan has to choose between sacrificing growth and prolonging the unsustainable position of continuously growing debt burden. The thesis concludes that the practice of reliance on foreign aid is unsustainable unless efforts are made, on continuous basis, to overcome the basic weaknesses in the economy. Pakistan must improve its saving rate by continuing and even further refining the ongoing process or tax reforms, down sizing of the public sector and privatization of public sector enterprises. Pakistan needs to improve its overall productivity in the economy, especially in the public sector. The privatization process needs to be accelerated for the sake of minimizing the cost of losses in the public sector and improving productivity rather than revenue generation. Pakistan also needs to manage its debt in a better way. There is utmost need for enrichment of the intellectual capacity in the public sector institutions responsible for debt management. These institutions also need to be reformed thoroughly and given sufficient autonomy. Finally, the thesis concludes that Pakistan has to be selective in choosing among the alternative aid and loan packages. External borrowing has to be target specific and the targets have to be specified in the light of a social welfare function that assigns due weight to social as well as economic considerations such as growth enhancement, promotion of equity and social justice and eradication of poverty. External borrowing must be undertaken within the framework of economic plans rather than making the planning exercise contingent on the availability of external resources.
Factors influencing tracking of cholesterol and high-density lipoprotein: the Amsterdam Growth and Health Study.

BACKGROUND Tracking analysis of serum cholesterol (TC), high-density lipoprotein cholesterol (HDL-C) and the TC/HDL-C ratio was carried out by a new method based on generalized estimating equations (GEE). METHODS Longitudinal data were derived from the Amsterdam Growth and Health Study, in which 181 subjects were measured six times from age of 13 years to the age of 27 years. RESULTS Tracking coefficients (interpretable as coefficients of stability over time) calculated over a 15-year period with GEE for TC were 0.71 [95% confidence interval (CI) 0.60-0.74]; for HDL-C, males, 0.51 (95% CI 0.34-0.69); for HDL-C, females, 0.65 (95% CI 0.53-0.77); and for the TC/HDL-C ratio 0.71 (95% CI 0.63-0.79). The changes in TC were positively influenced by both body fatness (standardized regression coefficient beta = 0.13; 95% CI 0.04-0.21) and daily physical activity (beta = 0.08; 95% CI 0.00-0.16), and the changes in the TC/HDL-C ratio were positively influenced by body fatness (beta = 0.11; 95% 0.03-0.19). CONCLUSIONS GEE tracking coefficients for TC and for the TC/HDL-C ratio were higher than the coefficients for HDL-C. Furthermore, multivariate analyses showed a positive influence of body fatness and daily physical activity measured at 13 years of age on the changes in TC over time. No relations were found between any of the biological, psychological, or lifestyle parameters and the changes in HDL-C, while the changes in the TC/HDL-C ratio were positively related to body fatness measured at 13 years of age.
Anatomical study of factors contributing to zygomatic complex fracture instability in human cadavers.

BACKGROUND Stable reduction of fractures of the zygomatic complex is essential to avoid long-term aesthetic, sensory, and ocular consequences. Delayed collapse or relapse after reduction of fractures of the zygomatic complex is attributed to muscle forces, when there has been no additional trauma. A number of studies have identified the masseter muscle as a contributor, but none has described the role of the temporalis muscle. METHODS The origins of the temporalis muscle were examined in six cadaveric dissections. The temporal and zygomatic regions were exposed through a temporoparietal flap. Bone cuts were made above and below the frontozygomatic suture in the lateral orbital margin. The lateral orbital margin was then fractured and reflected laterally on its periosteum so that muscle attachments could be seen clearly. RESULTS In all six dissections, the authors found that the temporalis muscle took origin not only from the floor of the temporal fossa and temporalis fascia but also from the lateral margin of the orbit and the frontal process of the zygomatic bone as far down as the body of the zygoma. CONCLUSIONS The authors postulate that the functional forces exerted by this muscle on the zygomatic complex cause postoperative distraction at the frontozygomatic suture. The authors' findings provide further anatomical evidence to support internal fixation of all fractures of the zygomatic complex, even those that are considered clinically stable, if permanent flattening of the cheekbone is to be avoided.
Class III compensation, represented by KRP2 overexpression, depends on V-ATPase activity in proliferative cells

Compensation refers to an increase in cell size when the cell number is significantly decreased due to the mutation or gain of function of a gene that negatively affects the cell cycle. Given the importance of coordinated growth during organogenesis in both animal and plant systems, compensation is important to understand the mechanism of size regulation. In leaves, cell division precedes cell differentiation (which involves cell expansion); therefore, a decrease in cell number triggers enhanced cell expansion (compensated cell expansion; hereafter, CCE). Functional analyses of genes for which a loss or gain of function triggers compensation have increased our understanding of the molecular mechanisms underlying the decrease in cell number. Nevertheless, the mechanisms that induce enhanced cell expansion (the link between cell cycling and expansion), as well as the cellular machinery mediating CCE, have not been characterized. We recently characterized an important pathway involved in cell enlargement in KRP2-overexpressing plants. Here, we discuss the potential role of plant KRPs in triggering enlargement in cells with meristematic features.