Miracle-dz/UniFAR-FTUs huggingface dataset:
The pricing of audit services: evidence from Kuwait

Purpose - The main objective of this study is to investigate factors influencing the amount of external audit fees in Kuwait. Of particular interest is the examination of the potential effect of the client size, client complexity, client risk, and the size of the audit firm on external audit fees. Design/methodology/approach - An audit fee model is used to examine the effect of audit client size, client complexity, client risk, and the size of the audit firm on the amount of audit fees for a sample of audit engagements performed in the Kuwaiti audit market. Findings - The study's results indicate that the amount of external audit fees is significantly influenced by the audit client size, liquidity ratio, and profitability ratio. The results, however, do not provide evidence of a significant relation between audit fees and the number of audit locations, or the size of the audit firm. Originality/value - This study is original since it is the first to empirically investigate factors influencing the pricing of audit services in Kuwait.
Adding energy gradients and long‐distance dispersal to a neutral model improves predictions of Madagascan bird diversity

Abstract Macroecological patterns are likely the result of both stochastically neutral mechanisms and deterministic differences between species. In Madagascar, the simplest stochastically neutral hypothesis – the mid‐domain effects (MDE) hypothesis – has already been rejected. However, rejecting the MDE hypothesis does not necessarily refute the existence of all other neutral mechanisms. Here, we test whether adding complexity to a basic neutral model improves predictions of biodiversity patterns. The simplest MDE model assumes that: (1) species' ranges are continuous and unfragmented, (2) are randomly located throughout the landscape, and (3) can be stacked independently and indefinitely. We designed a simulation based on neutral theory that allowed us to weaken each of these assumptions incrementally by adjusting the habitat capacity as well as the likelihood of short‐ and long‐distance dispersal. Simulated outputs were compared to four empirical patterns of bird diversity: the frequency distributions of species richness and range size, the within‐island latitudinal diversity gradient, and the distance‐decay of species compositional similarity. Neutral models emulated empirical diversity patterns for Madagascan birds accurately. The frequency distribution of range size, latitudinal diversity gradient, and the distance‐decay of species compositional similarity could be attributed to stochastic long‐distance migration events and zero‐sum population dynamics. However, heterogenous environmental gradients improved predictions of the frequency distribution of species richness. Patterns of bird diversity in Madagascar can broadly be attributed to stochastic long‐distance migration events and zero‐sum population dynamics. This implies that rejecting simple hypotheses, such as MDE, does not serve as evidence against stochastic processes in general. However, environmental gradients were necessary to explain patterns of species richness and deterministic differences between species are probably important for explaining the distributions of narrow‐range and endemic species.
Correlation between liver cell necrosis and circulating alanine aminotransferase after ischaemia/reperfusion injuries in the rat liver

Circulating liver enzymes such as alanine transaminase are often used as markers of hepatocellular damage. Ischaemia/reperfusion (I/R) injury is an inevitable consequence of prolonged liver ischaemia. The aim of this study was to examine the correlation between liver enzymes and volume of liver cell necrosis after ischaemia/reperfusion injuries, using design‐unbiased stereological methods. Forty‐seven male Wistar rats were subjected to 1 h of partial liver ischaemia, followed by either 4 or 24 h of reperfusion. Within each group, one‐third of animals were subjected to ischaemic preconditioning and one‐third to ischaemic postconditioning. At the end of reperfusion, blood and liver samples were collected for analysis. The volume of necrotic liver tissue was subsequently correlated to circulating markers of I/R injury. Correlation between histological findings and circulating markers was performed using Pearson's correlation coefficient. Alanine transferase peaked after 4 h of reperfusion; however, at this time‐point, only mild necrosis was observed, with a Pearson's correlation coefficient of 0.663 (P = 0.001). After 24 h of reperfusion, alanine aminotransferase was found to be highly correlated to the degree of hepatocellular necrosis R = 0.836 (P = 0.000). Furthermore, alkaline phosphatase (R = 0.806) and α‐2‐macroglobulin (R = 0.655) levels were also correlated with the degree of necrosis. We show for the first time that there is a close correlation between the volume of hepatocellular necrosis and alanine aminotransferase levels in a model of I/R injury. This is especially apparent after 24 h of reperfusion. Similarly, increased levels of alkaline phosphatase and α‐2‐macroglobulin are correlated to the volume of liver necrosis.
Excitation–contraction uncoupling by a human central core disease mutation in the ryanodine receptor

Central core disease (CCD) is a human congenital myopathy characterized by fetal hypotonia and proximal muscle weakness that is linked to mutations in the gene encoding the type-1 ryanodine receptor (RyR1). CCD is thought to arise from Ca2+-induced damage stemming from mutant RyR1 proteins forming “leaky” sarcoplasmic reticulum (SR) Ca2+ release channels. A novel mutation in the C-terminal region of RyR1 (I4898T) accounts for an unusually severe and highly penetrant form of CCD in humans [Lynch, P. J., Tong, J., Lehane, M. , Mallet, A. , Giblin, L. , Heffron, J. J., Vaughan, P., Zafra, G. , MacLennan, D. H. & McCarthy, T. V. (1999) Proc. Natl. Acad. Sci. USA 96, 4164–4169]. We expressed in skeletal myotubes derived from RyR1-knockout (dyspedic) mice the analogous mutation engineered into a rabbit RyR1 cDNA (I4897T). Here we show that homozygous expression of I4897T in dyspedic myotubes results in a complete uncoupling of sarcolemmal excitation from voltage-gated SR Ca2+ release without significantly altering resting cytosolic Ca2+ levels, SR Ca2+ content, or RyR1-mediated enhancement of dihydropyridine receptor (DHPR) channel activity. Coexpression of both I4897T and wild-type RyR1 resulted in a 60% reduction in voltage-gated SR Ca2+ release, again without altering resting cytosolic Ca2+ levels, SR Ca2+ content, or DHPR channel activity. These findings indicate that muscle weakness suffered by individuals possessing the I4898T mutation involves a functional uncoupling of sarcolemmal excitation from SR Ca2+ release, rather than the expression of overactive or leaky SR Ca2+ release channels.
Neighborhood Disadvantage and Parenting

The criminological literature has a long tradition of emphasizing the socialization effects that parents have on children. By contrast, evidence from behavioral genetics research gives precedence to child effects on parental management techniques over parental effects on children’s outcomes. Considering these diverging lines of scholarship and literature, the current study explores a novel hypothesis that child effects on parenting may be conditioned by the level of the disadvantage of the neighborhood in which the child’s family resides. By using measures of perceived parenting as dependent variables, the researchers analyze data on 733 same-sex sibling pairs derived from the Add Health study by taking advantage of the DeFries–Fulker analytical technique. The results show that in adequate neighborhoods, between 43% and 55% of the variance in the measures of perceived parenting is due to genetic factors, whereas shared environmental effects are negligible. In disadvantaged neighborhoods, genetic effects are negligible, whereas shared environmental influences account for between 34% and 57% of the variance in perceived parenting. These results offer partial support for the contextualized gene–environment correlation, which provides initial evidence that although both parental socialization effects and child effects exist, these effects can be modified by the context.
Role of phenytoin in healing of large abscess cavities

The promotion of healing of large abscess cavities attained with topical phenytoin was evaluated in controlled studies of clinical and experimental wounds. In the clinical abscess cavities, phenytoin application in 20 patients compared with conventional treatment in 20 patients resulted in earlier separation of slough, decrease in oedema, control of pain and overall enhanced healing. The mean(s.d.) rate of reduction of wound area was 2·02(0·48) cm2/day in the phenytoin group versus 1·58(0·51) cm2/day in controls (P < 0·05) on day 10, and 1·8(0·32) cm2/day versus 1·19(0·21) cm2/day (P < 0·01) on day 20. The mean volume reduction rates at both the 10th and 20th day were 0·48(0·01) cm3/day for phenytoin versus 0·32(0·04) cm3/day for controls; (P < 0·005). By day 20, 17 of the patients treated with phenytoin were rated as having healed completely, compared with only one of the controls. In a standardized guinea‐pig model of the clinical abscess cavity, which included inoculation of the wound with Bacillus proteus and Klebsiella pneumoniae, an enhanced healing rate was also observed (at 7 days 0·40(0·05) cm2/day with phenytoin versus 0·21(0·08) cm2/day in controls; P < 0·005). All eight of the animals treated with phenytoin healed by day 21, compared with one of the eight controls. Biopsies of wounds treated with phenytoin showed less inflammation, no necrosis, and enhanced neovascularization, collagen deposition and fibroblast proliferation compared to controls. Bacterial colonies also decreased more rapidly with the use of phenytoin.
Forecasting exchange rates using an evolutionary neural network

In this article, we employ an Evolutionary Neural Network to forecast exchange rates returns for the Japanese Yen and the British Pound against the US dollar. This method combines genetic programming and neural network methodologies. Empirical results show the existence of a short-term weak predictable structure for both currencies. Therefore, they do not support the hypothesis that the exchange rates follow a random walk and that returns are unpredictable.
DESARROLLO TURÍSTICO Y DINÁMICA RELACIONAL. METODOLOGÍA DE ANÁLISIS PARA LA GESTIÓN ACTIVA DE DESTINOS TURÍSTICOS

Identifying tourism stakeholders in a territory and relationships among them is a key factor for the active management of any tourism destination. They play a significant role in strategies to be adapted to the new conditions of the environment. This environment is featured by the lack of intermediaries and new habits of tourism demand where experience, the higher activity in the given destination, longing to find new things and self-organization are crucial. This question has been already dealt in the scientific literature but up to now most analysis focused on the so-called «stakeholder approach» rather than on relationships among then. This research proposes an analysis model of relationships among tourism stakeholders any destination. It applies a new methodology and research techniques in the field of tourism implementing the structural analysis of relationships (Social Networks Analysis) and the analysis of the contents of such relationships (Relationship Content Analysis). The research was carried out in three Andalusia’s medium-sized cities. It proved the direct link between the relationship dynamics in a territory and the tourism development reached there.
Vulnerability of Vietnamese Elderly to Poverty: Determinants and Policy Implications*

We identify determinants of elderly poverty in Vietnam using household survey data from 2004. The elderly living in urban and rural areas face significantly different conditions. Some factors impact poverty in both urban and rural areas (e.g. age, marital status, region and remittance receipts), some factors are insignificant in both areas (e.g. living arrangements and household head characteristics) and some factors have a differing impact in the two areas (e.g. gender, ethnicity, and household composition and size). With these findings, we formulate policy priorities, including reducing regional disparities, promoting the rural economy and reforming social security. Copyright 2009 The Authors. Journal compilation 2009 East Asian Economic Association and Blackwell Publishing Ltd.
Catatonia. I. Rating scale and standardized examination

To facilitate the systematic description of catatonic signs, we developed a catatonia rating examination, rating scale and screening instrument. We constructed a 23‐item rating scale and a truncated 14‐item screening instrument using operationalized definitions of signs ascribed to catatonia in published sources. Inter‐rater reliability was tested in 44 simultaneous ratings of 28 cases defined by the presence of ≥2 signs on the 14‐item screen. Inter‐rater reliability for total score on the rating scale was 0.93, and mean agreement of items was 88.2% (SD 9.9). Inter‐rater reliability for total score on the screening instrument was 0.95, and mean agreement of items was 92.7% (SD 4.9). Diagnostic agreement was high based on criteria for catatonia put forth by other authors. Seven per cent (15/215) of consecutively admitted patients to an academic psychiatric in‐patient facility met criteria for catatonia. It is concluded that catatonia is a distinct, moderately prevalent neuropsychiatric syndrome. The rating scale and screening instrument are reliable and valid. Their use facilitates diagnosis, treatment protocols, and cross‐study comparisons.
A Test of Perpetual R&D Races

This paper presents an experimental study of dynamic indefinite horizon R and D races with uncertainty and multiple prizes. The theoretical predictions are highly sensitive: small parameter changes determine whether technological competition is sustained, or converges into a market structure with an entrenched leadership and lower aggregate R&D. The subjects' strategies are far less sensitive. In most treatments the R&D races tend to converge to entrenched leadership. Investment is highest when rivals are close. This stylized fact, and so the usefulness of neck-to-neck competition in general, is largely unrelated to rivalry concerns but can be explained using a quantal response extension of Markov perfection.
Assessing the Effect of Family Friendly Programs on Public Organizations

This article reports the results of a survey of family friendly programs offered by a randomly selected sample of public organizations The results suggest public agencies vary in the number of programs offered Although respondents believe implementing these programs is in the best interest of their organizations, they have little evidence to support this conclusion. Few organizations select programs systemically or assess the needs of employees prior to program implementation Only slightly more evaluated the effects of those programs The implications of these results and suggestions for the evaluation of family friendly programs are presented
On the Benefits of Audit Market Consolidation: Evidence from Merged Audit Firms

ABSTRACT We examine efficiency improvement associated with audit firm mergers. Our analysis is made possible by a unique dataset of audit hours in China. We find a significant reduction in audit hours, unaccompanied by a deterioration in audit quality, of merged audit firms. Further, we find a larger reduction in audit hours when acquirers are Chinese domestic Big 10 audit firms and when client firms are more complex. These results are consistent with the notion of economies of scale arising from horizontal mergers. However, enhanced efficiency does not necessarily reduce audit fees. Instead, we find an increase in audit fees when acquirers are international Big 4 audit firms even when we control for possible changes in market power. This premium is at least partially due to the certification effect of international Big 4 audit firms.
Differential reorganization of three syntaxrelated syntaxrelated syntaxrelated networks induced by a left frontal glioma

1 Department of Basic Science, Graduate School of Arts and Sciences, The University of Tokyo, Tokyo 153-8902, Japan 2 Division of Neurology, Department of Internal Medicine, Showa University Northern Yokohama Hospital, Kanagawa 224-8503, Japan 3 CREST, Japan Science and Technology Agency, Tokyo 102-0075, Japan 4 Department of Life Sciences, Graduate School of Arts and Sciences, The University of Tokyo, Tokyo 153-8902, Japan 5 Japan Society for the Promotion of Science, Tokyo 102-8472, Japan 6 Department of Neurosurgery, Tokyo Women’s Medical University, Tokyo 162-8666, Japan
Housing shortage for low‐income in Yemen: causes and suggestions

Purpose – The purpose of this paper is to identify the factors that cause housing shortage for low‐income groups in Yemen and recommend some solutions to alleviate the problem.Design/methodology/approach – A questionnaire survey has been used as the tool to carry out this study. The first part of the questionnaire consisted of three groups namely: economic, administrative, and legal factors. The second part consists of suggestions on housing supply, construction methods, and materials used for low‐cost housing in Yemen. The level of importance of the categories was measured and the relative importance of weightage was ranked.Findings – The results show that the most important economic factors causing housing shortage were poor handling of available economic resources and shortage of economic resources. The most important administrative factors causing housing shortage were lack of organization and synchronization and not conducting studies on housing. The most important legal factor causing housing shorta.
Improving outcomes after myocardial infarction: a randomized controlled trial evaluating effects of a telephone follow-up intervention

Background Providing information is an important part of standard care and treatment for acute myocardial infarction inpatients. Evidence exists indicating that acute myocardial infarction patients experience an information gap in the period immediately after discharge from the hospital. The aim of this study was to assess the short-term effects of a nurse-led telephone follow-up intervention to provide information and support to patients with acute myocardial infarction after their discharge from hospital. Design and method A prospective randomized, controlled trial with a 6-month follow-up was conducted. A total of 288 patients were allocated to either an intervention group (n = 156) or a control group (n = 132). The latter received routine post-discharge care. The primary endpoint measured at 3 and 6 months after discharge was the health-related quality of life using the 36-item Short Form Health Survey. Secondary endpoints included smoking and exercise habits. Results In both groups, health-related quality of life improved significantly over time on most subscales. A statistically significant difference in favour of the intervention group was found on the 36-item Short Form Health Survey Physical Health Component Summary Scale (P=0.034) after 6 months. No difference was found between the groups on the Mental Health Component Summary Scale. We found a significant difference with respect to frequency of physical activity in favour of the intervention group after 6 months (P=0.004). More participants in the intervention group than the control group had ceased smoking at the 6-month follow-up (P=0.055). Conclusion A nurse-led systematic telephone follow-up intervention significantly improved the physical dimension of health-related quality of life in patients in the intervention group compared with usual care patients. Participation in this intervention also seemed to promote health behaviour change in patients after acute myocardial infarction.
Impact of Individual Differences and Consumers’ Readiness on Likelihood of Using Self-Service Technologies at Hospitality Settings

As more hospitality companies use self-service technologies (SSTs), the industry is going through an evolutionary adoption process. Many hotels, resorts, and casinos have installed self-service check-in/check-out kiosks and have recently added new SSTs, such as self-service ordering devices at pool lounge chairs. To successfully implement and use SSTs, it is important for the hospitality operators to understand the factors that determine both willingness and resistance of the customers on using the SSTs. Thus, the purpose of this study is to explore factors that affect customers’ willingness to embrace the usage of SSTs. Having a comprehensive understanding of customers behavior related to their demographic factors and readiness will promote successful implementation of new SSTs as well as effective modifications of existing SSTs. Structural equation modeling was conducted to test hypotheses with a sample of 614 consumers. The results indicate that consumers’ extrinsic motivation had the most significant impact on their likelihood of using new SSTs (e.g., kiosks and touch screen tables for ordering food or other services at hotels, casinos, and restaurants or pools), followed by intrinsic motivation and role clarity. Younger customers and those who do not believe having interactions with employees at hospitality settings is important were also more likely to use these SSTs.
Start-up absorptive capacity: Does the owner’s human and social capital matter?

This study investigates how a business owner’s human and social capital affects start-up absorptive capacity under different environmental conditions. From an analysis of a sample of 199 Flemish start-ups, the study observes that the owners’ start-up experience and bridging social capital are positively and significantly related to the new venture’s ability to acquire, assimilate and exploit external information. In addition, the findings reveal a positive but decreasing effect of owner-specific human capital as a function of environmental turbulence. Furthermore, the study finds that management experience significantly stimulates start-up absorptive capacity within highly dynamic environments, whereas it hinders it within stable environments. Finally, implications of the study and opportunities for future research are provided.
The effect of Taiwan's National Health Insurance programme on hospital physicians' perceptions of their careers: a survey

This study, done on the 10th anniversary of the Taiwan National Health Insurance programme, examines five health policy and payment reforms, including case payment, separation of drug prescription and dispensing, reasonable outpatient volumes, hospital global budgeting, and self-governing hospital budgeting. Structured questionnaires included how hospital physicians perceived the five reforms to have affected their lives regarding conflicts in values, increased pressures, changes in behaviour, quality of personal life and satisfaction. The items of hospital physicians' career satisfaction and regrets were also included. The 182 licensed hospital western medicine physicians responded the surveys in April 2005. This study found the five reforms had a negative effect on hospital physicians' perceptions of their careers. With the evidence of hospital physicians' career satisfaction was positively related to their willingness to be doctors again, more concerns should be put for the young generations' willingness to join the medical profession in the future.