Miracle-dz/UniFAR-FTUs huggingface dataset:
Role of Audit Committee in Tax Avoidance of Family and Non-Family Firms: Evidence from Indonesia

Companies often use tax avoidance and cost of debt substitutionally to achieve the desired marginal tax rate, without attracting the attention of the Tax Department of the State. We examine the role of the audit committee in supervising and reducing the trade-off practices of 222 public companies with 1.101 observations in Indonesia from 2011 � 2015 (before the tax amnesty program in 2016). We also examine the structure of company ownership (family and non-family firms) determines the effectiveness of the role of the audit committee in reducing the trade-off between tax avoidance and cost of debt. Data were analyzed using multiple regression data panel with pooled least square. Proxy of tax avoidance in this study uses Lim (2011), while the indicator of the audit committee uses the proportion of the audit committee compared to the number boards of commissioners, in dummy variable. The results suggest that the role of the audit committee is moderated the trade-off between tax avoidance and cost of debt, but in a contrary way. The role of the audit committee is not proved to reduce the trade-off practices, on the contrary increase the cost of debt which can result in reducing tax payments and increasing tax risks. After the advanced analysis, we found evidence that the role of the audit committee is stronger in non-family firms than in family firms. The moderation effect of audit committee found not significant in family companies, though have a significant effect on non-family companies.
Comparison of Immunomodulation Properties of Porcine Mesenchymal Stromal/Stem Cells Derived from the Bone Marrow, Adipose Tissue, and Dermal Skin Tissue

Mesenchymal stromal/stem cells (MSCs) demonstrate immunomodulation capacity that has been implicated in the reduction of graft-versus-host disease. Accordingly, we herein investigated the capacity of MSCs derived from several tissue sources to modulate both proinflammatory (interferon [IFN] γ and tumor necrosis factor [TNF] α) and immunosuppressive cytokines (transforming growth factor [TGF] β and interleukin [IL] 10) employing xenogeneic human MSC-mixed lymphocyte reaction (MLR) test. Bone marrow-derived MSCs showed higher self-renewal capacity with relatively slow proliferation rate in contrast to adipose-derived MSCs which displayed higher proliferation rate. Except for the lipoprotein gene, there were no marked changes in osteogenesis- and adipogenesis-related genes following in vitro differentiation; however, the histological marker analysis revealed that adipose MSCs could be differentiated into both adipose and bone tissue. TGFβ and IL10 were detected in adipose MSCs and bone marrow MSCs, respectively. However, skin-derived MSCs expressed both IFNγ and IL10, which may render them sensitive to immunomodulation. The xenogeneic human MLR test revealed that MSCs had a partial immunomodulation capacity, as proliferation of activated and resting peripheral blood mononuclear cells was not affected, but this did not differ among MSC sources. MSCs were not tumorigenic when introduced into immunodeficient mice. We concluded that the characteristics of MSCs are tissue source-dependent and their in vivo application requires more in-depth investigation regarding their precise immunomodulation capacities.
Multi-Cellular Activation In Vivo by Endotoxin in Humans – Limited Protection by Adenosine Infusion

Summary The influence of adenosine infusion (40 µg/kg/min for 4 h) on inflammatory and hemostatic parameters was investigated in healthy males without (n = 10) or with (n = 11) intravenous endotoxin injection (4 ng/kg). Without endotoxin, adenosine elevated circulating leukocytes and circulating platelet-leukocyte aggregates. Endotoxin activated platelets and leukocytes in vivo. Platelet activation was seen as slightly increased platelet P-selectin expression, decreased platelet counts, and elevated plasma soluble P-selectin (from 39.6 ± 3.4 to 68.9 ± 6.6 ng/ml; P <0.01). Leukocyte activation was evidenced by increased CD11b expression (from MFI of 0.54 ± 0.02 to 2.21 ± 0.17; P <0.01) and plasma elastase levels (from 25.3 ± 2.5 to 169.3 ± 22.5 ng/ml; P <0.01). Endotoxin also enhanced platelet and leukocyte responsiveness to in vitro stimulation. Endotoxin induced von Willebrand factor secretion (from 92 ± 8 units to 265 ± 19 units at 4 h; P <0.001) and enhanced thrombin generation in vivo. Endotoxin induced leukocytosis and thus increased circulating platelet-leukocyte, mainly platelet-neutrophil, aggregates. Adenosine caused slight attenuation of platelet reactivity to agonist stimulation, enhanced the endotoxin-induced leukocytosis, and detained more platelet-leukocyte aggregates in circulation, but did not attenuate endotoxin-induced neutrophil elastase secretion, von Willebrand factor secretion, or thrombin generation. Thus, endotoxemia induces multi-cellular activation in vivo. Adenosine inhibits leukocyte adhesion and extravasation, and mildly attenuates platelet responsiveness and soluble P-selectin release. Adenosine has the potential of becoming a therapeutic antiinflammatory drug, but an optimal treatment strategy needs to be developed.
Iron oxide nanoparticles decrease nuclear fractal dimension of buccal epithelial cells in a time‐dependent manner

In this paper, we present results that iron oxide nanoparticles (IONPs) induce time‐dependent structural changes in nuclei of buccal epithelial cells. The cells were treated with magnetite, Fe3O4 nanoparticles (spherical shape, diameter 80–100 nanometres). The digital micrographs of the nuclei were made in 3 different time points: 15, 30 and 60 min after the treatment with IONPs, as well as in the control cells. A total of 120 nuclear structures (30 per sample) were analysed. Fractal analysis of nuclei was done in ImageJ software of the National Institutes of Health, (Bethesda, MD, USA). For each nuclear structure, the values of fractal dimension and lacunarity were calculated. There was a time‐dependent reduction of nuclear fractal dimension in buccal epithelial cells after exposure to magnetite iron oxide nanoparticles. Negative trend was observed (p < 0.01). Nuclear lacunarity, as another fractal parameter was shown to increase, also in a time‐dependent manner, after the treatment with IONPs. To our knowledge, this is the first study to investigate effects of magnetite nanomaterial on nuclear fractal complexity, and also the first to apply fractal analysis method in testing of the interaction between nanoparticles and cell nucleus in this experimental setting.
Basel III and Bank-Lending: Evidence from the United States and Europe

Using data on commercial banks in the United States and Europe, this paper analyses the impact of the new Basel III capital and liquidity regulation on bank-lending following the 2008 financial crisis. We find that U.S. banks reinforce their risk absorption capacities when expanding their credit activities. Capital ratios have significant, negative impacts on bank-retail-and-other-lending-growth for large European banks in the context of deleveraging and the “credit crunch” in Europe over the post-2008 financial crisis period. Additionally, liquidity indicators have positive but perverse effects on bank-lending-growth, which supports the need to consider heterogeneous banks’ characteristics and behaviors when implementing new regulatory policies.
Managing grazing lands to improve soils and promote climate change adaptation and mitigation: a global synthesis

Abstract The potential to improve soils to help farmers and ranchers adapt to and mitigate climate change has generated significant enthusiasm. Within this discussion, grasslands have surfaced as being particularly important, due to their geographic range, their capacity to store substantial quantities of carbon relative to cultivated croplands and their potential role in mitigating droughts and floods. However, leveraging grasslands for climate change mitigation and adaptation will require a better understanding of how farmers and ranchers who rely on them for their livelihoods can improve management and related outcomes. To investigate opportunities for such improvements, we conducted a meta-analysis of field experiments that investigated how soil water infiltration rates are affected by a range of management options: adding complexity to grazing patterns, reducing stocking rates or extended rest from grazing. Further, to explore the relationships between observed changes in soil water infiltration and soil carbon, we identified papers that reported data on both metrics. We found that in 81.9% of all cases, responses of infiltration rates to identified management treatments (response ratios) were above zero, with infiltration rates increasing by 59.3 ± 7.3%. Mean response ratios from unique management categories were not significantly different, although the effect of extended rest (67.9 ± 8.5%, n = 140 from 31 experiments) was slightly higher than from reducing stocking rates (42.0 ± 10.8%; n = 63 from 17 experiments) or adding complexity (34.0 ± 14.1%, n = 17 from 11 experiments). We did not find a significant effect of several other variables, including treatment duration, mean annual precipitation or soil texture; however, analysis of aridity indices suggested that grazing management may have a slightly larger effect in more humid environments. Within our database, we found that 42% of complexity studies, 41% of stocking rate studies and 29% of extended rest studies also reported at least some measure of soil carbon. Within the subset of cases where both infiltration rates and carbon were reported, response ratios were largely positive for both variables (at least 64% of cases had positive mean response ratios in all management categories). Overall, our findings reveal that a variety of management strategies have the potential to improve soil water infiltration rates, with possible benefits for soil carbon as well. However, we identified a shortage of well-replicated and detailed experiments in all grazing management categories, and call for additional research of both soil water and soil carbon properties for these critical agroecosystems.
Low SFRP1 Expression Correlates with Poor Prognosis and Promotes Cell Invasion by Activating the Wnt/β-Catenin Signaling Pathway in NPC

Distant metastasis remains the predominant mode of treatment failure in nasopharyngeal carcinoma (NPC). Unfortunately, the molecular events underlying NPC metastasis remain poorly understood. Secreted frizzled-related protein 1 (SFRP1) plays an important role in tumorigenesis and progression. However, little is known about the function and mechanism of SFRP1 in NPC. Immunohistochemistry was used to determine SFRP1 expression levels in patients with NPC. SFRP1 function was evaluated using MTT, colony formation, wound-healing, Transwell assays, and in vivo models. The methylation level of SFRP1 in NPC cells was examined using bisulfate pyrosequencing; the Wnt/β-catenin signaling pathway genes were studied using Western blotting. Compared with patients with high SFRP1 expression, patients with low SFRP1 expression had worse overall survival [HR, 2.32; 95% confidence interval (CI), 1.36–3.94; P = 0.002], disease-free survival (HR, 1.98; 95% CI, 1.23–3.18; P = 0.005), and distant metastasis-free survival (HR, 2.07; 95% CI, 1.19–3.59; P = 0.009). Multivariate Cox regression analysis indicated that SFRP1 was an independent prognostic factor. Furthermore, SFRP1 was significantly downregulated in NPC cell lines. SFRP1 overexpression suppressed NPC cell proliferation, migration, and invasion in vitro and lung colonization in vivo. SFRP1 expression was restored after treatment with a demethylation agent, and the SFRP1 promoter region was hypermethylated in NPC cells. β-Catenin, c-Myc, and cyclin D1 were downregulated after SFRP1 restoration, which suggested that SFRP1 suppressed growth and metastasis by inhibiting the Wnt/β-catenin signaling pathway in NPC. SFRP1 provides further insight into NPC progression and may provide novel therapeutic targets for NPC treatment. Cancer Prev Res; 8(10); 968–77. ©2015 AACR.
Whole-Body Distribution and Brain Tumor Imaging with 11C-4DST: A Pilot Study

Recently, we developed [methyl-11C]4′-thiothymidine (11C-4DST) as an in vivo cell proliferation marker. The present study was performed to determine the safety, distribution, radiation dosimetry, and initial brain tumor imaging of 11C-4DST in humans. Methods: Multiorgan biodistribution and radiation dosimetry of 11C-4DST were assessed in 3 healthy humans, who underwent 2-h whole-body PET scanning. Radiation dosimetry was estimated from the residence times of source organs using the OLINDA program. Six brain tumor patients underwent dynamic 11C-4DST scans with arterial blood sampling. These patients were also evaluated with 11C-methionine PET on the same day (n = 4) as, or 3 wk before (n = 2), 11C-4DST PET studies. Metabolites in plasma and urine samples were analyzed by high-performance liquid chromatography. Breakdown of the blood–brain barrier in tumor tissue was confirmed by gadolinium-enhanced T1-weighted MRI. Results: There were no serious adverse events in any subjects at any time during the study period. 11C-4DST PET demonstrated selective uptake in the bone marrow, which has a high rate of proliferation. In addition, high-level uptake was also seen in the liver. The highest absorbed organ dose was in the urinary bladder wall (17.6 μGy/MBq). The estimated effective dose for 11C-4DST was 4.2 μSv/MBq. 11C-4DST showed little uptake in normal brain tissues, resulting in low background activity for imaging of brain tumors. In contrast, 11C-4DST PET demonstrated rapid uptake in aggressive tumor masses, whereas no signal of 11C-4DST was seen in clinically stable disease in which 11C-methionine uptake was high. The distribution pattern of 11C-methionine in tumor regions was not always identical to that of 11C-4DST. Analysis of plasma samples by high-performance liquid chromatography indicated that more than 60% of the radioactivity was present as unchanged 11C-4DST at 20 min. Conclusion: The initial findings of the present study in a small group of patients indicated that 11C-4DST PET is feasible for imaging of brain tumors. Dosimetry and pharmacologic safety were acceptable at the dose required for adequate PET images.
A Narrative Analysis of Helplessness in Depression

The transcripts of semistructured clinical interviews with forty psychiatrically hospitalized adolescents were subjected to narrative analysis in an effort to map the logic of their explanations as they spontaneously talked about helplessness experiences, and to determine how helplessness is embedded in broader story lines. Three types of narrative composition were discerned, and are discussed by means of excerpts from the interviews. In a first and predominant type of narrative, a disturbing confrontation with another is pivotal: the other's intentions are obscure; this frightens the narrator, who does not know what to do. Helplessness arises as a direct result of not knowing how to manage the “unbearable riddle” of the other's intentions. In the second, more marginal type of narrative, helplessness is embedded in an account of emptiness and boredom. The protagonist relates enduring experiences of emptiness due to loss and the suffering consequent on it. In the third, also more marginal type of narrative, helplessness is framed in a context of failure: the protagonist adheres to strict standards, feels he or she has fallen short, and concludes that he or she is a failure. Only the first type of narrative is significantly related to the psychiatric diagnoses of mood disorder and major depression.
The Sectoral Employment Intensity Of Growth In Morocco: A Pooled Mean Group Approach

Inclusive growth has become a major concern for economies, especially with the growing phenomenon of jobless growth. Indeed, assessing sector’s potential for job creation is a crucial step in any policy that aims to an economic growth with high job creation. In this work, our purpose is to determine empirically the elasticity of employment at sectoral level in Morocco over the period 1970-2012. Using the Pooled Mean Group (PMG) estimator based on an error-correction model, the study reveals the existence of a long-run relationship between growth and employment. This relationship is supported mainly by the manufacturing and construction sectors as well as trade and transport.
Duration Judgments in Children With ADHD Suggest Deficient Utilization of Temporal Information Rather Than General Impairment in Timing

Clinicians, parents, and teachers alike have noted that individuals with ADHD often have difficulties with “time management,” which has led some to suggest a primary deficit in time perception in ADHD. Previous studies have implicated the basal ganglia, cerebellum, and frontal lobes in time estimation and production, with each region purported to make different contributions to the processing and utilization of temporal information. Given the observed involvement of the frontal-subcortical networks in ADHD, we examined judgment of durations in children with ADHD (N = 27) and age- and gender-matched control subjects (N = 15). Two judgment tasks were administered: short duration (550 ms) and long duration (4 s). The two groups did not differ significantly in their judgments of short interval durations; however, subjects with ADHD performed more poorly when making judgments involving long intervals. The groups also did not differ on a judgment-of-pitch task, ruling out a generalized deficit in auditory discrimination. Selective impairment in making judgments involving long intervals is consistent with performance by patients with frontal lobe lesions and suggests that there is a deficiency in the utilization of temporal information in ADHD (possibly secondary to deficits in working memory and/or strategy utilization), rather than a problem involving a central timing mechanism.
Cyclin B and Cdc2 expression and Cd2 kinase activity during Dictyostelium differentiation.

Although Dictyostelium differentiation occurs in the absence of external nutrients, two periods of mitosis occur, one during early development and one during the formation of the migrating pseudoplasmodium. We showed previously that cyclin B mRNA levels vary in a cell cycle dependent manner during vegetative cell growth. In the present study, we report that cyclin B mRNA levels change dramatically during development, reaching a maximum at the tipped aggregate stage. However, amounts of cyclin B protein vary only slightly, peaking during early development and decreasing during late aggregation and pseudoplasmodial formation. Cdc2 protein levels also remain relatively constant during development. Cdc2-histone H1 kinase activity was considerably higher in vegetative cell extracts of transformants that expressed large amounts of truncated cyclin B protein in comparison to extracts of the parental Ax-2 cells. These results suggest that Cdc2 kinase activity is dependent upon the level of cyclin B in vegetative cells. This result is consistent with the idea that variations in the level of cyclin B during growth regulate the cell cycle. When Cdc2 histone H1 kinase activity was determined during development, it was also found that activity correlated reasonably well with the amount of cyclin B protein. Thus, there was an increase in Cdc2 histone H1 kinase activity early in development, and then levels decreased as development progressed. The increase in Cdc2 histone H1 kinase activity that occurs early in development following starvation may be important in accelerating G2-phase cells through into mitosis. There was no increase in Cdc2 histone H1 kinase that accompanied the previously reported late developmental mitosis. (ABSTRACT TRUNCATED AT 250 WORDS)
Male victims of domestic violence and their history of perpetrating violence.

OBJECTIVE To determine whether male victims of domestic violence have similar rates of violence perpetration compared with men evaluated in the ED with other causes of injury. METHODS Case-control retrospective ED record review with linkage to police department records. Cases were identified by ICD code N-code 995.81 (adult maltreatment syndrome) over a 4-year period (January 1, 1991, to December 31, 1994) at one urban trauma center. Medical records were reviewed to confirm that the assailant was an intimate female partner. Controls were identified by E-codes 880-888 (unintentional falls) and matched by age, race, and date of visit. All names were linked to police department record information regarding arrests for domestic violence perpetration, nonaggravated assaults, aggravated assaults, firearms violations, and driving under the influence of alcohol (DUI). This information was reported without patient identifiers. Comparisons between cases and controls were made with chi2 analysis. RESULTS Forty-five cases and 45 controls were identified. The cases were injured by unarmed fights, E960 (31%); cuttings, E966 (33%); blunt objects, E968.2 (31%); and bites, E968.8 (5%). Median age (interquartile range) for cases was 32 (25.75, 38.25) years and for controls was 31 (25, 36.5) years. Median follow-up (interquartile range) of police records after ED visit was 45 (37, 50) months for cases and 45 (36.75, 51) months for controls. Fifty-one percent of the cases had arrests for domestic violence perpetration vs 22.2% of the controls (p=0.009). Forty-four percent of the cases had been arrested for nonaggravated assaults vs 20.0% of the controls (p=0.024). There was no statistical difference between the cases and controls in arrests for aggravated assaults (13.3% vs 4.4%), firearm violations (22.2% vs 17.8%), or DUIs (35.6% vs 20%). CONCLUSION Men who present to the ED with injuries inflicted by their female partners have a high rate of domestic violence perpetration. This information calls into question whether many male "victims" of domestic violence are injured in self-defense by the female "victim. " Also, injury by a female partner may be a useful indicator to identify batterers, so they can be referred by appropriate resources.
An Open-Source Scaled Automobile Platform for Fault-Tolerant Electronic Stability Control

Today's technology allows the construction of complex experimental apparatus with reasonable budget. This paper supplies detailed guidelines for constructing a low-cost scaled automobile platform for research and education in vehicle dynamics and control. It summarizes the knowledge gathered when designing, building, and evaluating a model car, which was deployed in a real-world environment for testing an electronic stability control (ESC) algorithm. The model car was built using off-the-shelf hardware and open-source software. Data from a variety of onboard sensors are fused in real time so as to deliver accurate measurements to the ESC algorithm, whereas sensor fault diagnosis is achieved at the same time through an innovative approach based on artificial neural networks (NNs). The detailed presentation of this case study provides a roadmap on how a researcher can build effective experimental automotive platforms for research and educational purposes.