Miracle-dz/UniFAR-FTUs huggingface dataset:
Does Audit Partner Workload Compression Affect Audit Quality?

The effect of workload compression on the behavior of individual auditors has received extensive attention from regulators and scholars. We study this effect by utilizing two unique institutional features of the Chinese capital market: (1) the auditor signature requirement that reveals audit partner identities and (2) the uniform December 31 fiscal year-end that intensifies workload compression for audit partners. Calculated based on audit fees, our new measure of audit partner workload compression (APWC) is negatively related to accruals quality and the probability of modified audit opinions, while positively associated with the propensity to report small profits and the prospect of audit report delays. Nevertheless, accounting firms and client firms with audit partners facing workload compression are not more likely to receive government sanctions. These findings imply that APWC impairs audit quality but not to the extent that it would lead to egregious outcomes. Our evidence supports the PCAOB call to monitor workloads for individual auditors.
Behavioral measures of implicit theory of mind in adults with high functioning autism

Theory of mind (ToM) research has shown that adults with high functioning autism (HFA) demonstrate typical performance on tasks that require explicit belief reasoning, despite clear social difficulties in everyday life situations. In the current study, we used implicit belief manipulations that are task-irrelevant and therefore less susceptible to strategies. In a ball-detection task, it was shown that neurotypical individuals detect a ball faster if an agent believed the ball was present. We predicted that adults with high functioning autism (HFA) would not show this effect. While we found a numerical difference in the hypothesized direction, we did not find a reliable group effect. Interestingly, the implicit ToM-index showed a strong negative correlation with both self-reported and observational measures of social difficulties in the HFA group. This suggests that the relationship between implicit ToM reasoning and the symptomatology of HFA might be subtler than assumed.
Knowledge sharing and performance in technology R&D teams: A mediated effect of knowledge integration

R&D teams develop new techniques and products to raise organizational competitiveness. Thus, understanding how R&D teams perform successfully is the emphasis of this study. The contribution of knowledge sharing is direct when it helps to solve problems in teams. Furthermore, shared knowledge needs to be integrated with memberspsila own knowledge bases when performing R&D tasks. This study analyzes knowledge sharing in team performance with the mediated effect of knowledge integration in technology R&D teams. Our research model is assessed using data from a sample of 100 members of 60 technology R&D teams and is analyzed using partial least squares (PLS) method. The results of this study indicate: (1) Knowledge sharing positively affects team performance in technology R&D teams. (2) Knowledge integration mediates the relationship between knowledge sharing and team performance in technology R&D teams. This study discusses implications for the technology R&D teams based on the results of this study.
Why do cannabinoids not show consistent effects as analgetic drugs in multiple sclerosis?

The effectiveness of cannabinoids (CB) in the treatment of pain in patients with multiple sclerosis (MS) varies. The pathogenesis of pain in MS is diverse as are the possible effects of CB at different sites of CB receptors in the peripheral and central nervous system, this may explain the variable impact on individual patients. The aim of this review is to summarize pre‐clinical and clinical studies to explain this variability from a neuropharmacological point of view. Future studies are needed to examine specific effects on distinct symptoms in homogenous groups of patients.
The impact of environmental uncertainty on increasing customer satisfaction through corporate social responsibility

This paper aims to examine the relationship between corporate social responsibility and customer satisfaction and evaluate the impact of this relationship on firm performance, specifically the moderating impact of environmental uncertainty on the corporate social responsibility to customer satisfaction relationship. ,The authors constructed a panel data set by collecting data from Fortune Magazine’s World’s Most Admired Companies and Compustat. The authors used two methods, Newey–West and White–Cluster robust regressions, to estimate the empirical models. ,The results from this moderating analysis of environmental uncertainty are largely consistent with this study's hypotheses. In particular, the authors find that corporate social responsibility contributes to increased customer satisfaction for large firms, in highly competitive environments and in highly dynamic industries. This paper also finds that in high growth environments, corporate social responsibility can result in decreased customer satisfaction. ,The study is limited to environmental factors in the examination boundary conditions. Researchers should broaden the moderators to include criteria such as market orientation, marketing and/or operations capability. ,The empirical results provide practitioners with insight to better translate corporate social responsibility into higher levels of customer satisfaction. ,The empirical results support corporate social responsibility as a viable and productive means of increasing customer satisfaction. ,This study is the first that builds upon the work of Luo and Bhattacharya (2006) and Saeidi et al. (2015) by examining environmental factors that influence the relationship between corporate social responsibility and customer satisfaction. This research provides useful implications for marketing theories as well as business practice.
Resumption of work after acute myocardial infarction.

A total of 644 patients, admitted to the Coronary Care Unit of a district hospital on account of acute myocardial infarction, have been discharged during a 3-year period. Of these patients, 71% had been employed at the time of the infarction and more than 80% of this group returned to work. Among the long-term survivors (LTS) aged less than 65 years who had been employed at the time of infarction, 87% of the male and 74% of the female patients had resumed work some time afterwards. Among 347 LTS age was found to be the main factor to determine whether or not patients would be able to resume work, whereas the number of experienced infarctions as well as signs and/or symptoms of heart failure during the acute phase were of no consequence. The occurrence of additional symptoms of ischaemic heart diseases (recurrences of infarction, presence of angina pectoris, demand for drugs) was of prognostic importance for whether or not patients would have to abandon work. The ability of patients to resume their previous work. The ability of patients to resume their previous work depended on the character of the latter, i.e. its type and the physical strain involved. About 80% of the LTS resumed work within three months. Patients in whom heart failure had occurred during the acute phase tended to return to work later than those without this complication. No more than half of the LTS who had abandoned work declared that cardiac symptoms had been the reason.
Identification and Characterization of a Methionine γ‐Lyase in the Calicheamicin Biosynthetic Cluster of Micromonospora echinospora

CalE6 is a previously uncharacterized protein involved in the biosynthesis of calicheamicins in Micromonospora echinospora. It is a pyridoxal‐5′‐phosphate‐dependent enzyme and exhibits high sequence homology to cystathionine γ‐lyases and cystathionine γ‐synthases. However, it was found to be active towards methionine and to convert this amino acid into α‐ketobutyrate, ammonium, and methanethiol. The crystal structure of the cofactor‐bound holoenzyme was resolved at 2.0 Å; it contains two active site residues, Gly105 and Val322, specific for methionine γ‐lyases. Modeling of methionine into the active site allows identification of the active site residues responsible for substrate recognition and catalysis. These findings support that CalE6 is a putative methionine γ‐lyase producing methanethiol as a building block in biosynthesis of calicheamicins.
The Impact Perceived Risk on User's Trust and Continuance Intention in Mobile Payment Systems

Various services have been provided due to the recent development of IT technology and widespread usage of smartphones. In recent years, Fintech service that provides financial services through mobile devices has been the trending issue. However, mobile payment services haven’t been widely used. The risk factors that appear when users seek to utilize a service, in particular, is one of the biggest hinderance in the expansion of mobile payment services. The failure of gaining the trust of the consumers appear to be the continuing hinderance factor. Therefore this study is to analyse the impact of perceived risk factors on trust and continuance intention of mobile payment services. For the research purpose, we conducted survey and the research results show that most of perceived risk factors have influence on trust and continuance intention except on the impact of perceived financial risk on trust.
Financial Reporting Quality and Noise in Stock Returns: Evidence from Chinese A-B Twin Shares

We examine how financial reporting quality affects the degree of noise in stock returns using the setting of Chinese A-B twin shares, which are shares for the same firm, traded on the same exchange, but with separate investor clienteles (i.e., mainly domestic versus foreign). We measure return noise using the correlation between firm-specific returns of A-B twin shares and find that higher financial reporting quality leads to less return noise, both in panel regressions and using China's 2007 accounting standard reform as an exogenous shock to financial reporting quality. We also find that returns are less noisy around earnings announcements than during other trading days. Our results suggest that higher-quality financial reporting can reduce the degree of noise in returns and make returns more efficient. JEL Classifications: G14; G15; M41.
Cloud Computing Adoption by SMEs in the Malaysia: A Multi-Perspective Framework Based on DOI Theory and TOE Framework

Cloud Computing (CC) has emerged as one of the most discussed topics among enterprise information technology (IT) professionals. Small and Medium Enterprises (SMEs) with low budget and human resources are one of the major groups that tend to use CC for achieving the benefit of this technology. A multitude of factors influence the adoption of CC for SMEs. These decisive factors must be systematically evaluated prior to making the decision to adopt cloud-based solutions. The purpose of this study is to identify these factors and determine the extent to which they influence the adoption of CC for SMEs. Therefore, the project describes a research model that is based on the diffusion of innovation (DOI) theory and the technology, organization and environment (TOE) framework. Based on previous study, research model was developed to test eight (8) variables, which are: relative advantage, compatibility, security concerns, cost savings, technology readiness, top manager support, competitive pressure and regulatory support. Data was collected by survey questionnaires from a sample of 22 SMEs that all of these SMEs as a customer’s of one cloud provider. There are 77 experts in information technology department from those SMEs are selected to fill the questionnaires. The Smart PLS tool was used for data analysis. The results of the data analysis generally support the model, as well as all of the proposed hypotheses. In summary, the results of this research have shown relative advantage, compatibility, security concerns, cost savings, technology readiness, top manager support, competitive pressure and regulatory support were found to have significant influence on adoption of CC for SMEs.
AUDITOR EXPERIENCES OF CORPORATE GOVERNANCE IN THE POST SARBANES-OXLEY ERA

This study extends Cohen, Krishnamoorthy, and Wright (2002) by examining auditors’ experiences in working with corporate governance actors (e.g., audit committee, board, management, other committees) in the post-Sarbanes Oxley era. Thirty audit managers and partners from three of the Big 4 firms participated in the study. Auditors indicate that the corporate governance environment has significantly improved in recent years with audit committees that are more active and diligent and possessing greater expertise and power to fulfill its responsibilities. However, management continues to be seen as a major actor in the corporate governance mosaic. Of some concern, auditors indicate that management is seen as a key driver in determining auditor appointments and terminations. Similar to Gendron and Bedard (2006), results indicate that in many instances, audit committees play a passive role in helping to resolve disputes with management. Finally, the requirements for CEO and CFO certification are reported to have a positive affect on the integrity of financial reporting.
Primary progressive apraxia of speech: clinical features and acoustic and neurologic correlates.

PURPOSE This study summarizes 2 illustrative cases of a neurodegenerative speech disorder, primary progressive apraxia of speech (AOS), as a vehicle for providing an overview of the disorder and an approach to describing and quantifying its perceptual features and some of its temporal acoustic attributes. METHOD Two individuals with primary progressive AOS underwent speech-language and neurologic evaluations on 2 occasions, ranging from 2.0 to 7.5 years postonset. Performance on several tests, tasks, and rating scales, as well as several acoustic measures, were compared over time within and between cases. Acoustic measures were compared with performance of control speakers. RESULTS Both patients initially presented with AOS as the only or predominant sign of disease and without aphasia or dysarthria. The presenting features and temporal progression were captured in an AOS Rating Scale, an Articulation Error Score, and temporal acoustic measures of utterance duration, syllable rates per second, rates of speechlike alternating motion and sequential motion, and a pairwise variability index measure. CONCLUSIONS AOS can be the predominant manifestation of neurodegenerative disease. Clinical ratings of its attributes and acoustic measures of some of its temporal characteristics can support its diagnosis and help quantify its salient characteristics and progression over time.
Lifetime memory reliability data from the field

In order to provide high system resilience, it is important to understand the nature of the faults that occur in the field. This study analyzes fault rates from a production system that has been monitored for five years, capturing data for the entire operational lifetime of the system. The data show that devices in this system did not show any sign of aging during the monitoring period, suggesting that the lifetime of a system may be longer than five years. In DRAM, the relative incidence of fault modes changed insignificantly over the system's lifetime: the relative rate of each fault mode at the end of the system's lifetime was within 1.4 percentage point of the rate observed during the first year. SRAM caches in the system exhibited different fault modes including cache-way fault and single-bit faults. Overall, this study provides insights on how fault modes and types in a system evolve over the system's lifetime.
Stroke in Children Within a Major Metropolitan Area: The Surprising Importance of Intracerebral Hemorrhage

Our objective was to determine the incidence rate of stroke and stroke subtypes in children. We reviewed the medical records, autopsy records, and brain imaging studies of all children with a possible stroke within the Greater Cincinnati metropolitan area population of nearly 1.3 million during 1988 and 1989. Traumatic brain hemorrhages and germinal matrix hemorrhages were excluded. Of the 295,577 children in Greater Cincinnati, medical records of 178 children were screened. Sixteen cases (13 whites and three blacks) less than age 15 years fit strictly defined criteria for first-ever stroke. The incidence rate for cerebral infarction was 1.2 cases per 100,000 (95% confidence interval, 0.3 to 2.0). The combined incidence rate for intracerebral hemorrhage and subarachnoid hemorrhage was 1.5 cases per 100,000 children (95% confidence interval, 0.4 to 2.3). The incidence rate of all stroke in white children was 2.6 cases per 100,000 (95% confidence interval, 1.2 to 4.1), compared to 3.1 per 100,000 in black children (95% confidence interval, 0 to 6.6). The combined 30-day mortality for intracerebral hemorrhage and subarachnoid hemorrhage was 22% (two of nine) compared to 14% (one of seven) for cerebral infarction. We conclude that in contrast to the picture in adults, hemorrhagic stroke among infants and children is at least as common as ischemic infarction. (J Child Neurol 1993;8:250-255).
Raspberry viruses affect the behavior and performance of Amphorophora agathonica in single and mixed infections

Pathogens may alter their hosts, which consequently increases transmission efficiency by vectors. We examined the effects of Raspberry leaf mottle virus [RLMV; Closterovirus (Closteroviridae)] and Raspberry latent virus [RpLV; Reovirus (Reoviridae)], alone and in a co‐infection in raspberry, Rubus idaeus L. (Rosaceae) cv. Meeker, on the behavior and performance of its vector, Amphorophora agathonica Hottes (Hemiptera: Aphididae). Longevity was increased in aphids feeding on all infected‐plant treatments compared with healthy plants, but aphid fecundity only increased in the co‐infection treatment. In a two‐way choice study between infected and healthy plants, aphids showed no difference in preference between plants after 30 min of exposure. After 24 h, aphids significantly preferred to settle on plants infected with RLMV over healthy, but healthy plants over plants infected with RpLV. There were no differences in settling preferences between healthy and co‐infected plants. An electrical penetration graph study showed no differences in aphid feeding behavior on plants infected with RLMV and RLMV+RpLV when compared with healthy controls. Our results are consistent with past findings that infected plant's impact vector performance and behavior, but also highlight the need to further investigate greater virus diversity and effects of mixed infections.
A catalogue of spatially resolved kinematics of galaxies: Bibliography

We present a catalogue of galaxies for which spatially resolved data on their internal kinematics have been published; there is no a priori restriction regarding their morphological type. The catalogue lists the references to the articles where the data are published, as well as a coded description of these data: observed emission or absorption lines, velocity or velocity dispersion, radial profile or 2D field, position angle.
Competing for the benefit of offspring eliminates the gender gap in competitiveness

Significance Despite Darwin’s recognition of the importance of intrasexual competition, the topic of female competition has been largely ignored. Economists, looking for reasons why women are rarely found in top jobs, have accumulated experimental evidence pointing to women’s lower desire to compete than men. Consistent with newer interdisciplinary hypotheses about female competition, our experimental results show that women can compete as much as men once we change the experimental reward medium to something more in line with women’s goal: the benefit of one’s children. Our results have important policy implications: a change in the workplace incentive structure could induce more women to enter workplace competitions. Such findings matter for a broader group of scientists including biologists, anthropologists, psychologists, economists, and sociologists. Recent advances have highlighted the evolutionary significance of female competition, with the sexes pursuing different competitive strategies and women reserving their most intense competitive behaviors for the benefit of offspring. Influential economic experiments using cash incentives, however, have found evidence suggesting that women have a lower desire to compete than men. We hypothesize that the estimated gender differences critically depend on how we elicit them, especially on the incentives used. We test this hypothesis through an experiment with adults in China (n = 358). Data show that, once the incentives are switched from monetary to child-benefitting, gender differences disappear. This result suggests that female competition can be just as intense as male competition given the right goals, indicating important implications for policies designed to promote gender equality.
Epidemiology of enterovirus types causing neurological disease in Austria 1999–2007: Detection of clusters of echovirus 30 and enterovirus 71 and analysis of prevalent genotypes

Between 1999 and 2007 1,388 stool specimens from patients with acute flaccid paralysis or aseptic meningitis were submitted to the Austrian reference laboratory for poliomyelitis. Samples (201) yielded non‐poliovirus enterovirus in culture. One hundred eighty‐one viruses were available for typing and 78 isolates which remained serologically untyped were further analyzed by CODEHOP‐PCR and sequencing of the VP1 gene and the 5′‐untranslated region (5′‐UTR). Typing revealed an Echovirus 30 outbreak in northwestern Austria in 2000, which was in accordance with the situation in Europe, and no dramatic seasonal changes of Coxsackie viruses were observed. In 2002/2003 a small outbreak of enterovirus 71 (EV71), affected 12 patients in the province of Styria. This virus was identified as genotype C1 and appeared to be genetically distinct from the isolates observed in 2001/2002 in Vienna. In 2004 two unrelated cases occurred in Lower Austria, which were identified as genotype C4, which has been described associated with high mortality most recently in China. In contrast to the situation in Asia the detected EV71 cases were not associated with hand–foot–mouth disease, but with serous meningitis only. This was surprising as a recent publication suggested a reduced neurovirulence of C1 genotype in children in Norway, presumably due to alterations in 5′‐UTR and polymerase gene. However, comparing the 5′‐UTR of the Austrian isolates and established virulent reference strains to the Norwegian isolate and an attenuated EV71 laboratory strain we did not find an indication that the genotype C1 possesses a RNA structure in its 5′‐UTR leading to reduced neurovirulence. J. Med. Virol. 81:317–324, 2009. © 2008 Wiley‐Liss, Inc.
Human visual weighted progressive image transmission

A progressive image transmission scheme which combines transform coding with the human visual system (HVS) model is developed. The adaptive transform coding of W.H. Chen and C.H. Smith (1977) is utilized to classify an image into four equally populated subblocks based on their AC energies. The modulation transfer function (MTF) of the HVS model is obtained experimentally, based on processing a number of test images. A simplified technique for incorporating the MTF into the discrete cosine transform (DCT) domain is utilized. In the hierarchical image buildup, the image is first reconstructed from the DC coefficients of all subblocks. Further transmission hierarchy of transform coefficients and consequent image buildup are dependent on their HVS weighted variances. The HVS weighted reconstructed images are compared to the ones without any weighting at several stages. The HVS weighted progressive image transmission results in perceptually higher quality images compared to the unweighted scheme. >