Miracle-dz/UniFAR-FTUs huggingface dataset:
The first 32 importers of an English professional accountancy qualification: Opportunities, incentives, impact

This article analyses the opportunities and incentives of 32 accountants, resident in four very different parts of the British Empire (Scotland, Ireland, India and Australia), to import an English accountancy qualification in the late 1870s and become in 1880 the first “English” chartered accountants outside England and Wales (EW). This “export” and “import” of qualifications is one way in which professional accountancy has spread around the world since the late nineteenth century. The opportunities arose as the Society of Accountants in England (SAIE), set up in London in 1872, challenged the prevailing localism and exclusivism, and as attitudes in EW towards the concept of “Englishness” within the UK and the Empire changed. From 1875 the SAIE opened its membership to accountants within the Empire outside EW. The incentives of these accountants to join the SAIE depended on whether or not a body already existed in their own locality, how exclusive the body was, and its status in comparison with an English qualification. The paper concludes with a study of the varied impact of the 32 on accountancy globally.
Nicotinic acetylcholine receptors: upregulation, age‐related effects and associations with drug use

Nicotinic acetylcholine receptors are ligand‐gated ion channels that exogenously bind nicotine. Nicotine produces rewarding effects by interacting with these receptors in the brain's reward system. Unlike other receptors, chronic stimulation by an agonist induces an upregulation of receptor number that is not due to increased gene expression in adults; while upregulation also occurs during development and adolescence there have been some opposing findings regarding a change in corresponding gene expression. These receptors have also been well studied with regard to human genetic associations and, based on evidence suggesting shared genetic liabilities between substance use disorders, numerous studies have pointed to a role for this system in comorbid drug use. This review will focus on upregulation of these receptors in adulthood, adolescence and development, as well as the findings from human genetic association studies which point to different roles for these receptors in risk for initiation and continuation of drug use.
Perceptions of Equipoise, Risk–Benefit Ratios, and “Otherwise Healthy Volunteers” in the Context of Early-Phase HIV Cure Research in the United States: A Qualitative Inquiry

Early-phase HIV cure research is conducted against a background of highly effective antiretroviral therapy, and involves risky interventions in individuals who enjoy an almost normal life expectancy. To explore perceptions of three ethical topics in the context of HIV cure research—(a) equipoise, (b) risk–benefit ratios, and (c) “otherwise healthy volunteers”—we conducted 36 in-depth interviews (IDIs) with three groups of purposively selected key informants: clinician-researchers (n = 11), policy-makers and bioethicists (n = 13), and people living with HIV (PLWHIV; n = 12). Our analysis revealed variability in perceptions of equipoise. Second, most key informants believed there was no clear measure of risk–benefit ratios in HIV cure research, due in part to the complexity of weighing (sometimes unknown) risks to participants and (sometimes speculative) benefits to science and society. Third, most clinician-researchers and policy-makers/bioethicists viewed potential HIV cure study participants as “otherwise healthy volunteers,” but this perception was not shared among PLWHIV in our study.
Multiple Commitments: A Conceptual Framework and Empirical Investigation in a Community Health Service Trust

This study examines different work-related foci of commitment, such as the work group and the employing organization as well as the current occupation. It assesses how these foci of commitment are influenced by, and influence, attitudes and emotions at work. Data from employees and managers in the British health-service sector shed light on the associations. Regression analysis reveals a strong association between positive work-related emotions and commitment levels, leading to a higher intention to stay with the organization. Implications for management and how the study fits into the existing body of commitment literature are discussed.
Chinese Research on World Heritage Tourism

This paper reviews and assesses the Chinese academic literature on World Heritage Sites. Management structure, lack of financial resources, impacts on the World Heritage Sites and heritage education are themes that are commonly addressed. Research opportunities are identified. In particular, the need for more detailed case studies on a greater variety of sites is required. Such studies should be informed by clear concepts and appropriate theoretical frameworks if knowledge is to be cumulative and lead to the enhanced management of World Heritage Sites.
Expression of NKG2D and CD107 in CD8(+) effector memory lymphocytes in Churg-Strauss syndrome.

OBJECTIVES Churg-Strauss syndrome (CSS) is a necrotising vasculitis of small vessels in which oligoclonally expanded TCR Vβ CD8+ effector memory T cells populations (TEM) may be involved in vasculitic damage. The aim of this study was to assess the functional role of CD8+ T cells in CSS patients by flow cytometry analysis of membrane expression of cytotoxic markers NKG2D and CD107a. METHODS Immunostaining of peripheral T cells and effector memory lymphocytes (TEM) from CSS patients and controls was performed by gating CD28 and CD45RA in the CD8+NKG2D+ and CD4+NKG2D+ populations. CD107a expression was evaluated in both whole CD8+ and CD4+ and the TEM cells by gating CD62 and CD45RA following polyclonal stimulation. RESULTS NKG2D expression was shifted toward the CD8+CD28- fraction of T cells in CSS patients compared to healthy controls (56.1±25.8% versus 17.2±7.3%, respectively, p=0.002). CD8+Vβ+ expanded T cells showed a significantly increased expression of NKG2D compared to the whole CD8+ T cell population (91.4±1.9% versus 79.7±3.8%, respectively, p=0.015). Moreover the CD8+ population from CSS upregulates CD107a on its surface upon polyclonal stimulation in a significantly higher proportion than healthy subjects (26.2±10.8% versus 8.2±2.9%, p=0.0031) and the majority CD8+ CD107+ cells from CSS patients showed a TEM phenotype compared to controls (64.8±4.9% vs. 19.8±2.9, respectively, p<0.001). CONCLUSIONS In CSS, CD8+ TEM lymphocytes show markers of cytotoxic activity, which suggests a role for these cells in vasculitic damage.
Effects of International Institutional Factors on Earnings Quality of Banks

We examine the relation between legal, extra-legal and political institutional factors and earnings quality of banks across countries. We predict that earnings quality is higher in countries with legal, extra-legal and political systems that reduce the consumption of private control benefits by insiders and afford outside investors greater protection. Using a sample of banks from 35 countries during the pre-crisis period from 1993 to 2006, we find that all five measures of earnings quality studied are higher in countries with stronger legal, extra-legal and political institutional structures. We also find that banks in countries with stronger institutions are less likely to report losses, have lower loan loss provisions, and higher balance sheet strength during the 2007–2009 crisis period. Our findings highlight the implications of country level institutional factors for financial reporting quality and are relevant to bank regulators who are considering additional regulations on bank financial reporting.
The Effect of Online Information Search on Image Development

This study explores the potential effects of online information search on tourists' destination image development. Specifically, the terms baseline image and enhanced image are proposed to distinguish the different stages of image development in tourists' minds before and after active online information search. A mixed-methods study, which asked college students to develop a one-week travel plan in China via online search, was designed. Results show that participants' overall image and affective image about China experienced significant and positive changes after online search, while cognitive image basically remained the same. Nevertheless, when asked to describe their image changes, most participants reported changes regarding their cognitive beliefs about China. Furthermore, the qualitative data evidenced the interaction between participants' online information search process and image development.
DISTRIBUTION OF THE TIME TO RUIN IN SOME SPARRE ANDERSEN RISK MODELS

Abstract The finite-time ruin problem, which implicitly involves the inversion of the Laplace transform of the time to ruin, has been a long-standing research problem in risk theory. Existing results in the Sparre Andersen risk models are mainly based on an exponential assumption either on the interclaim times or on the claim sizes. In this paper, we utilize the multivariate version of Lagrange expansion theorem to obtain a series expansion for the density of the time to ruin under a more general distribution assumption, namely the combination of n exponentials. A remark is further made to emphasize that this technique can also be applied to other areas of applied probability. For instance, the proposed methodology can be used to obtain the distribution of some first passage times for particular stochastic processes. As an illustration, the duration of a busy period in a queueing risk model will be examined.
Corporate Governance, Accounting Outcomes, and Organizational Performance

The empirical research examining the association between typical measures of corporate governance and various accounting and economic outcomes has not produced a consistent set of results. We believe that these mixed results are partially attributable to the difficulty in generating reliable and valid measures for the complex construct that is termed corporate governance. Using a sample of 2,106 firms and 39 structural measures of corporate governance (e.g., board characteristics, stock ownership, institutional ownership, activist stock ownership, existence of debt-holders, mix of executive compensation, and anti-takeover variables), our exploratory principal component analysis suggests that there are 14 dimensions to corporate governance. We find that these indices have a mixed association with abnormal accruals, little relation to accounting restatements, but some ability to explain future operating performance and future excess stock returns.
Hierarchies of Life Histories and Associated Health Risks

Abstract: Widely documented inverse associations between socioeconomic standing and incident chronic disease and mortality invite explanation in terms of pathways to these outcomes. Empirical identification of pathways, or histories, requires measures that assess cumulative wear and tear on physiological systems following from psychosocial adversity and genetic predispositions. Such an assessment, allostatic load, has been shown to predict later life mortality, incident cardiovascular disease, and decline in physical and cognitive functioning. Using data from the Wisconsin Longitudinal Study (WLS), we seek precursors to allostatic load via ordered categories of cumulative adversity relative to advantage over the life course. We operationalize these histories via unfolding economic circumstances and social relationship experiences (e.g., parent‐child interactions, quality of spousal ties). Findings reveal a strong direct association between the extent of adversity relative to advantage in an ordering of these histories and likelihood of high allostatic load. Importantly, resilient individuals with economic disadvantage, but compensating positive social relationship histories also show low prevalence of high allostatic load.
Numerical Methods for Sequential Fractional Differential Equations for Caputo Operator

To obtain the solution of nonlinear sequential fractional differential equations for Caputo operator two methods namely the Adomian decomposition method and DaftardarGejji and Jafari iterative method are applied in this paper. Finally some examples are presented to illustrate the efficiency of these methods. 2010 Mathematics Subject Classification: 65L05, 26A33
Thirty Years of Reform and Opening Up: Teaching International Relations in China

Abstract In 1978, Deng Xiaoping declared that China's future depended on gaige kaifang (reform and opening up to the West). By any standard, China has reformed its economic system and prospered handsomely by integrating into the world economy. With less fanfare, China has taken steps to restructure its political system and committed substantial resources to harmonizing relations with its neighbors. Given these changes, China's insular tradition, and Communist government, this article considers how the country's reemergence has impacted the teaching of international relations (IR) at Chinese universities. Using primary and secondary sources, including university Web sites written in Chinese and English, and about a dozen semi-structured interviews conducted in Beijing and Xi'an, this study concludes that although China has become actively engaged in IR and the internationalization of universities is evident, the government has yet to endorse fully the importance of IR as a discipline, and universities have not systematically adopted the theoretical toolbox developed outside of China to describe, explain, and predict behavior in IR.
Symbolic Consumption and Brand Choice: China’s Youth Hostels for the International Travel Market

With its expanding international tourism market, China is an increasingly attractive destination country for student travelers and backpackers. This study explores American university students’ perceptions of youth hostels in China as a brand and their intention to use youth hostels, based on brand personality and self-congruity theories. The use of brochures as a marketing tool for establishing an emotional link are also examined. Using an experimental design and a questionnaire survey, the study shows that congruity of self-image and brand personality correlate positively with intention to using a youth hostel, and that hostel brochures correlate positively with intentions for patronage. By understanding the self-and-brand linkage and its influences on the participants’ intention to use a youth hostel, this study provides insight into symbolic consumption in tourism. The results suggest that, for youth hostels and Other lodging facilities in China, increased business can come from developing a distinctive brand and relating the brand to the guests’ self-image, particularly among Western travelers for whom China is an increasingly popular destination.
Observation of the Anderson metal-insulator transition with atomic matter waves: Theory and experiment

Using a cold atomic gas exposed to laser pulses - a realization of the chaotic quasiperiodic kicked rotor with three incommensurate frequencies - we study experimentally and theoretically the Anderson metal-insulator transition in three dimensions. Sensitive measurements of the atomic wave function and the use of finite-size scaling techniques make it possible to unambiguously demonstrate the existence of a quantum phase transition and to measure its critical exponents. By taking proper account of systematic corrections to one-parameter scaling, we show the universality of the critical exponent {nu}=1.59{+-}0.01, which is found to be equal to the one previously computed for the Anderson model.
Association of serum antibodies to heat-shock protein 65 with borderline hypertension.

Heat-shock proteins protect cells from damage but are also often the target of immune responses in inflammation and may therefore both induce and perpetuate the chronic inflammation characterizing atherosclerosis. Hypertension is a well-established risk factor for atherosclerosis, and recently, borderline hypertension also has been related to atherosclerosis. The present study investigated the possible role of heat-shock proteins in borderline hypertension and their relation to atherosclerosis by investigating antibody titers against the 65-kD heat-shock protein (HSP65). Sixty-six men with borderline hypertension and 67 age-matched normotensive men (diastolic pressure, 85 to 94 and < 80 mm Hg, respectively) were recruited from a population screening program. Titers of antibodies to HSP65 were determined by enzyme-linked immunosorbent assay. The presence of carotid atherosclerosis was determined by B-mode ultrasonography. Twenty-seven individuals had atherosclerotic plaques: 48 were smokers (more than one to two cigarettes per day). Borderline hypertensive men had higher anti-HSP65 reactivity than normotensive control subjects (P = .034). Smokers with atherosclerosis had low levels of antibodies to HSP65 compared with nonsmokers with atherosclerosis (P = .002). Furthermore, when high-risk individuals (borderline hypertension plus plaque, n = 15) were compared with matched low-risk individuals (normotensive with no plaque, n = 15), the high-risk men had significantly enhanced antibody titers to HSP65 (P = .041). In conclusion, we demonstrate that serum antibody titers to HSP65 are enhanced in individuals with borderline hypertension, which may indicate an ongoing immune reaction in the artery wall.
Neu Differentiation Factor Stimulates Phosphorylation and Activation of the Sp1 Transcription Factor

ABSTRACT Neu differentiation factors (NDFs), or neuregulins, are epidermal growth factor-like growth factors which bind to two tyrosine kinase receptors, ErbB-3 and ErbB-4. The transcription of several genes is regulated by neuregulins, including genes encoding specific subunits of the acetylcholine receptor at the neuromuscular junction. Here, we have examined the promoter of the acetylcholine receptor ɛ subunit and delineated a minimal CA-rich sequence which mediates transcriptional activation by NDF (NDF-response element [NRE]). Using gel mobility shift analysis with an NRE oligonucleotide, we detected two complexes that are induced by treatment with neuregulin and other growth factors and identified Sp1, a constitutively expressed zinc finger phosphoprotein, as a component of one of these complexes. Phosphatase treatment, two-dimensional gel electrophoresis, and an in-gel kinase assay indicated that Sp1 is phosphorylated by a 60-kDa kinase in response to NDF-induced signals. Moreover, Sp1 seems to act downstream of all members of the ErbB family and thus may funnel the signaling of the ErbB network into the nucleus.
Altered circadian cortisol secretion in Alzheimer's disease: Clinical and neuroradiological aspects

We determined circadian salivary cortisol levels in 18 outpatients affected by probable Alzheimer's disease (AD) and looked for a possible correlation with both cognitive impairment and brain CT scan findings. The diagnosis of probable AD was made according to the NINCDS‐ADRDA criteria. The severity of cognitive impairment was quantified using the Mini Mental State Examination (MMSE) and the Global Deterioration Scale (GDS). Cortisol levels were measured on saliva samples collected at 08:00 AM and 08:00 PM. For each sample, a duplicate cortisol measurement was performed on 50 μl of saliva by means of a modified commercial radioimmunoassay kit. At the same time, 11 of the 18 AD patients enrolled also underwent a brain CT scan to estimate cerebral atrophy by using linear indexes. The mean value of cortisol levels was significantly higher in AD patients than in controls at both the morning and the evening measurements, and the circadian fluctuation of cortisol was less marked in AD patients than in controls, although this difference did not reach statistical significance. Morning cortisol levels were significantly correlated to both the MMSE and the GDS scores. A significant correlation was also found between morning cortisol levels and all the cerebral atrophy indexes. By contrast, no correlation was observed between evening cortisol levels or cortisol circadian fluctuations and either cognitive impairment or cerebral atrophy. In conclusion, despite the potential biases deriving from the small sample and the limitations of the CT scan study, our results suggest that, in AD patients, hypercortisolemia is correlated with severity of the disease. J. Neurosci. Res. 66:262–265, 2001. © 2001 Wiley‐Liss, Inc.
Stochastic Labour Market Shocks, Labour Market Programmes, and Human Capital Formation: A Theoretical and Empirical Analysis

This paper develops a life-cycle model of labour supply that captures endogenous human capital formation allowing for individual’s heterogeneous responses to stochastic labour market shocks. The shocks determines conditions in the labour market and sort individuals into three labour market regimes; employment, unemployment with and unemployment without participation in labour market programmes. The structural model entails time independent stochastic shocks that have transitory effects on monetary returns while the effect on human capital formation may be permanent. The permanent effect may justify the existence of active labour market programmes if these programmes imply non-depreciating human capital and human capital depreciation is detected for the non-participant unemployed. Using several years of the Swiss Labour Force Survey (SAKE, 1991 – 2004) the empirical section compares the dynamic formation of human capital between labour market regimes. The results are consistent with the assumptions of the structural model and suggest human capital depreciation for unemployment without programme participation. They further show that labour programmes may act as a buffer to reduce human capital loss while unemployed.
A Fund of Hedge Funds Under Regime Switching

This article investigates the use of a regime-switching model of returns for the asset allocation decision of a fund of hedge funds. In each time period, returns follow a multi-variate normal distribution from one of two possible regimes, corresponding to periods of “normal” and “distressed” markets. The prevailing regime in any given period is determined by the value of a two-state Markov chain. The case where serial correlation is absent and returns in different time periods are i.i. d. Gaussian mixture variables is also considered. The models are tested on empirical data and compared to a benchmark, assuming i.i. d. normally distributed returns. The results show that in a mean–variance framework, the use of regime switching can improve risk and performance measures. The importance of the sensitivity of optimal portfolio weights to the estimate of the probability of the distressed regime is discussed, and methods for calculating sensitivities are presented and illustrated on market data.
Differentiation of AFS cells derived from the EGFP gene transgenic porcine fetuses

We have obtained the EGFP (enhanced green fluorescence protein) gene transgenic porcine fetuses before. The aims of this study were (i) to determine whether stem cells could be isolated from amniotic fluid of the transgenic porcine fetuses, and (ii) to determine if these stem cells could express EGFP and differentiate in vitro. The results demonstrated that stem cells could be isolated from amniotic fluid of the EGFP gene transgenic porcine fetuses and could express EGFP and differentiate in vitro. Undifferentiated AFSs (amniotic fluid‐derived stem cells) expressed POU5F1, THY1 and SOX2, while the following differentiation cells expressed markers for chondrogenic (COL2A1), osteogenic (osteocalcin and osteonectin) and neurogenic cells such as astrocyte (GFAP), oligodendrocyte (GALC) and neuron (NF, ENO2 and MAP).