Miracle-dz/UniFAR-FTUs huggingface dataset:
External Audit Services Quality and Client Satisfaction: Evidence from Jordan

The current study investigates the current status of external audit services in Jordan. In particular, the study comes to evaluate the audit quality attributes and the client satisfaction with audit services in various sectors in Jordan. In addition, the study outlines the possible procedures necessary to enhance the quality of audit services. Furthermore, the study tests the relationship between audit quality attributes and client satisfaction. Based on 48 useable questionnaires, clients see that audit firms have the necessary technical competence, experience and expertise to conduct of audit field work effectively. Thus, findings indicate that clients are satisfied with audit services in Jordan to a considerable extent. A significant, positive relationship has been found between “field work conduct and technical competence” factor and client satisfaction. No significant relationship has been found between the other two factors (i.e. experience and responsiveness and independence and executive involvement) and client satisfaction with audit services in Jordan. A consensus in the perception of clients from different sectors toward the evaluation of audit quality attributes and satisfaction with audit services has been found. The results indicate that more emphasis should be given to some audit quality attributes (i.e. responsiveness, independence and executive involvement) to enhance the overall satisfaction of clients with audit service in Jordan. In addition, the study findings revealed that providing better training for auditors and compliance with corporate governance code for auditing are important procedures to improve audit quality in Jordan. Keywords : Audit services quality, audit quality attributes, client satisfaction, Jordan
Serial prostate specific antigen screening for prostate cancer: a computer model evaluates competing strategies.

PURPOSE We compare prostate specific antigen (PSA) screening strategies in terms of expected years of life saved with screening, number of screens, number of false-positive screens and rates of over diagnosis, defined as detection by PSA screening of patients who would never have been diagnosed without screening. MATERIALS AND METHODS A computer model of disease progression, clinical diagnosis, PSA growth and PSA screening was used. Under baseline conditions, when screening is not considered, the model replicates clinical diagnosis and disease mortality rates recorded by the Surveillance, Epidemiology and End Results Program of the National Cancer Institute in the mid 1980s. RESULTS Biannual screening with PSA greater than 4.0 ng. /ml. was projected to reduce the number of screens and false-positive tests by almost 50% relative to annual screening while retaining 93% of years of life saved. With annual screening use of an age specific bound for PSA to consider a test positive instead of the standard 4.0 ng. /ml. was projected to reduce false-positive screens by 27% and over diagnosis by a third while retaining almost 95% of years of life saved. Sensitivity analyses did not change the relative efficacy of biannual screening. CONCLUSIONS Under the model assumptions biannual PSA screening is a cost-effective alternative to annual PSA screening for prostate cancer. With annual screening use of an age specific bound for PSA positivity appears to reduce false-positive results and over diagnosis rates sharply relative to a bound of 4 ng. /ml. while retaining most of the survival benefits.
Regeneration of Pancreatic β Cells from Intra-Islet Precursor Cells in an Experimental Model of Diabetes.

We previously reported that new beta cells differentiated in pancreatic islets of mice in which diabetes was produced by injection of a high dose of the beta cell toxin streptozotocin (SZ), which produces hyperglycemia due to rapid and massive beta cell death. After SZ-mediated elimination of existing beta cells, a population of insulin containing cells reappeared in islets. However, the number of new beta cells was small, and the animals remained severely hyperglycemic. In the present study, we tested whether restoration of normoglycemia by exogenous administered insulin would enhance beta cell differentiation and maturation. We found that beta cell regeneration improved in SZ-treated mice animals that rapidly attained normoglycemia following insulin administration because the number of beta cells per islet reached near 40% of control values during the first week after restoration of normoglycemia. Two presumptive precursor cell types appeared in regenerating islets. One expressed the glucose transporter-2 (Glut-2), and the other cell type coexpressed insulin and somatostatin. These cells probably generated the monospecific cells containing insulin that repopulated the islets. We conclude that beta cell neogenesis occurred in adult islets and that the outcome of this process was regulated by the insulin-mediated normalization of circulating blood glucose levels.
The developmental profile of lactoferrin in mouse epididymis.

A sandwich e.l. i.s. a. method was developed to examine the distribution of lactoferrin in mouse reproductive tract. The lactoferrin concentration was found to be much higher in oviduct, uterus, vagina, vas deferens or epididymis than in serum, but the concentration in ovary, testis, seminal vesicle, prostate or coagulating gland was comparable with that in serum. The existence of lactoferrin in male sexual organs was confirmed by Western-blot analyses for tissue proteins. Lactoferrin in male sexual organs was shown to have a molecular mass similar to that of the deglycosylated form of lactoferrin purified from mouse uterine luminal fluid. Northern-blot analyses for total RNA prepared from male sexual organs indicated that only epididymis contained the lactoferrin mRNA. The lactoferrin mRNA was found in the prepubertal period and increased with the growth of epididymis. The mRNA level in prepubertal epididymis could be stimulated by 17 beta-oestradiol, but was not influenced by testosterone.
Analysing Hedge Fund Strategies through the Use of an Option Based Approach

High level of interest has been concentrated on the hedge fund industry as a paradigm of alternative investments, however the hedge fund industry is a heterogeneous group. One way to classify hedge funds is according to the investment strategy used, each offering a different degree of return and risk. Their historical return distributions provide key information in order to understand the strategies behaviour. We will study these return distributions and show that traditional mean variance based methods are not an appropriate approach for studying them due to their non normality, tendency to overestimate efficiency and for not taking in consideration the economic cycle.We will show that assimilating the strategies historical returns to options pay-offs we can get, through a low intensive trading, very similar long term returns and more efficient return distributions. These results will enable us to analyse whether, current hedge funds fee structures are justified by superior risk-reward performance.
Absence of phosphoglucose isomerase‐1 in retinal photoreceptor, pigment epithelium and Muller cells

Macroarray analysis was used to compare equal amounts of cDNA from wild‐type and rd/rd (retinal degeneration) mice, collected at P90 when photoreceptor degeneration is virtually complete. A stronger signal for the glycolytic enzyme phosphoglucose isomerase (Gpi1) was observed in the rd/rd sample. Extracellularly, Gpi1 may act as a cytokine, independently described as neuroleukin and autocrine motility factor. Retinal Gpi1 expression was investigated by Northern and Western blot analysis and immunohistochemistry. Double‐labelling was performed with antibodies against Gpi1 and calbindin‐D, glutamine synthetase, RPE65, calretinin and ultraviolet opsin in order to provide positive cell type identification. Northern and Western blots showed double expression levels per microgram of RNA and protein, respectively, in the rd/rd retina compared with wild‐type. However, the total amount of Gpi1 protein per retina was indistinguishable. Gpi1 immunoreactivity was found in ganglion, amacrine, horizontal and bipolar cells, but not in rods, cones, pigment epithelium and Muller cells. This distribution explains why the absolute amounts of Gpi1 protein were not appreciably different between wild‐type and the rd/rd phenotype, where rods and cones are absent, whilst the relative contribution of Gpi1 to the total protein and RNA pools differed. Some extracellular immunoreactivity was observed in the photoreceptor matrix around cones in freshly fixed tissue only, which could possibly reflect a role as a cytokine. We propose that glycolysis in Gpi1‐negative cells proceeds entirely through the pentose phosphate pathway, creating NADPH at the cost of organic carbon. We hypothesize that the unique metabolic needs of photoreceptors justify this trade‐off.
Sporadic Cryptosporidium infection in Nigerian children: risk factors with species identification

SUMMARY A cross-sectional study was conducted to investigate risk factors for sporadic Cryptosporidium infection in a paediatric population in Nigeria. Of 692 children, 134 (19·4%) were infected with Cryptosporidium oocysts. Cryptosporidium spp. were identified in 49 positive samples using PCR–restriction fragment length polymorphism and direct sequencing of the glycoprotein60 (GP60) gene. Generalized linear mixed-effects models were used to identify risk factors for all Cryptosporidium infections, as well as for C. hominis and C. parvum both together and separately. Risk factors identified for all Cryptosporidium infections included malaria infection and a lack of Ascaris infection. For C. hominis infections, stunting and younger age were highlighted as risk factors, while stunting and malaria infection were identified as risk factors for C. parvum infection.
TABLE GAMES OR SLOTS? COMPETITION, EVOLUTION AND GAME PREFERENCE IN MACAO’S CASINO MARKET

The opening of Macao’s casino industry with new legislation passed by the government of the Macao Special Administrative Region (MSAR) in February 2002 has provided the opportunity for new foreign casino operators – Wynn Resorts (Macao) Limited, Las Vegas Sands, Galaxy Casino Company Limited (Hong Kong), MGM Mirage, Melco Crown, and potentially others – to launch casino operations in this territory. One of the strategic decisions that new participants in this market must make is the composition of table games and slot machine offerings, as well as the mix of gaming and non-gaming amenities, to be employed in their new casino properties. The evaluation of the characteristics of, and prospects for table games and slots in the emerging gaming market of Macao is also of considerable interest to the casino operations of SJM – a wholly-owned subsidiary of the previous casino monopoly STDM, and its sub-concessionaires.In comparison with casinos in North America and Europe, table games generate an exceptionally high proportion of casino gaming revenue in Macao. To conduct an objective study over this phenomenon, and to provide a reasonable forecast on future trends, this paper examines and discusses historical, social and economic factors that have driven the relative attraction for table games in Macao’s casinos. The paper also reviews the utilization of electronic gaming devices (slot machines) and their recent developments in Macao’s casinos. A comparison of the key determinants of the demand for table games and slots makes it clear that, at least in the near to intermediate future, the optimal strategy for Macao’s casino operators is to retain a high proportion of table games. This is in spite of the fact that the labor costs and floor space demands of table games are typically much higher than those of slots. Nonetheless, because of player preferences and betting patterns, the average net profit margin per square foot of allocated space from operating table games has so far remained considerably higher than that from slot machines.
Asset Prices and Google's Search Data

This paper investigates the relationship of asset price determination via Google data and trading volume. We use weekly data from 2004 to 2010 for 30 international banks. Our study is the first which differentiate between Google’s search volume and Google’s search clicks. We find that asset prices are positively related to the growth rate of Google’s search, trading volume and the level of Google search clicks. Secondly, we find that the absolute level of Google’s search volume and Google’s search clicks behave differently regarding asset price dynamics. Google’s search volume, which measures long-run searches, is negatively related to asset prices and Google’s search click is positively related. We conclude that Google’s data contain important information for the identification of asset bubbles.
Role for keratins 6 and 17 during wound closure in embryonic mouse skin

Injury to adult skin triggers a response designed to restore its vital barrier function. A conserved aspect of this response is a rapid switch in gene expression whereby the type II keratin 6 (K6) and type I keratins 16 and 17 (K16, K17) are induced in epithelial cells at the wound edge. This induction occurs at the expense of the keratins normally expressed during terminal differentiation and correlates with the activation of epithelial cells at the wound edge, ahead of their migration into the wound site. Here, we show that the capacity to enact this switch is already acquired in E11.5 stage mouse embryos. Such early timing is well ahead of the onset of differentiation‐specific gene expression (∼E13.5) and the acquisition of barrier formation by developing epidermis (∼E16.5). Induction of K6, K16, and K17 correlates with changes in the morphology of epithelial cells at the wound edge. The closure of embryonic wounds is significantly delayed in K17 null embryos, but not embryos null for K6. These observations significantly extend the correlation between K6, K16, and K17 expression and epithelial wound closure, and provide direct evidence that expression of these keratins, K17 in particular, is important for the timeliness of this process. Developmental Dynamics 226:356–365, 2003. © 2003 Wiley‐Liss, Inc.
Fermentation of cellodextrins by cellulolytic and noncellulolytic rumen bacteria

Water-soluble cellodextrins were prepared from microcrystalline cellulose by using fuming hydrochloric acid and acetone precipitation. This cellodextrin preparation contained only trace amounts of glucose and cellobiose and was primarily composed of cellotetraose and cellopentaose. When various species of cellulolytic and noncellulolytic bacteria were cultured with cellodextrins, their growth rates and maximal optical densities were in most cases similar to those observed with cellobiose. Time course samplings and analyses of cellodextrins by high-pressure liquid chromatography indicated that longer-chain cellodextrins were hydrolyzed extracellularly to cellobiose and cellotriose. Cellodextrin utilization by noncellulolytic rumen bacteria and extracellular hydrolysis of cellodextrins increase the possibility that cross-feeding occurs in the rumen and help to explain the high numbers of noncellulolytic bacteria in ruminants fed fibrous diets.
Internal customer service quality in Iranian tourism industry.

A study, based on the Service Profit Chain concept was carried out to determine the industry’s most important service attribute, as well as investigate the strength of relationship between the internal customer service quality and employee satisfaction. The respondents consisted of 151 frontline employees of tourisms companies from a sample of 157. The results showed that Interpersonal Relationship is the most important dimension of the internal customer service quality and Rewards and Recognitions, the least important. There was a positive and significant relationship between employee satisfaction and internal customer service quality.
Do Older Boards Affect Firm Performance? An Empirical Analysis Based on Japanese Firms

We analyze the role of board age on firm performance using a large sample of Japanese firms. The results reveal the existence of a significant negative relationship. After controlling for endogeneity using firm size as instrument, the effect of board age is found to be more significant, consistent with the notion that older directors are more likely to retain (relinquish) their positions in strongly (poorly) performing firms. In addition, we show that the performance of younger and high-growth firms is more sensitive to board age, which points to a risk-based explanation. Indeed, it appears that older boards are more reluctant to take risks and particularly to undertake acquisitions. Overall, the results underline the disadvantage of (re)appointing older managers since the latter tend to be more conservative, perhaps because of their shorter decision horizons or greater vested interests.
Cytotoxicity of separation orthodontic elastics

OBJECTIVE: To test the hypothesis that there is no difference in cytotoxicity between separating elastics of different manufacturers. METHODS: The present article compared latex elastics (4.0 mm, 4.4 mm and 4.8 mm) of four different manufacturers. The sample was allocated to seven groups of 9 elastics: Group A (American Orthodontics, green color, modules), Groups M1 and M2 (Morelli, blue color, modules and free in pack respectively), Groups M3 and M4 (Morelli, green color, modules and free in pack respectively), Group U (Uniden, blue color, free in pack) and Group T (Tecnident, blue color, free in pack) regarding their possible cytotoxic effects on oral tissues. Cytotoxicity assays were performed using cell culture medium containing epithelioid-type cells (Hep-2 line) derived from human laryngeal carcinoma and submitted to the methods for evaluating the cytotoxicity by the "dye-uptake" test, at time intervals 24, 48, 72 and 168 h. Data were compared by analysis of variance (ANOVA) and Tukey's test (p < 0.05). RESULTS: Results showed statistically significant difference (p < 0.05) between group U and all the other Groups (A, M1, M2, M3, M 4 and T) at 24 and 48 hours. CONCLUSIONS: Uniden elastics evoked more cell lysis at 24 and 48 h, although, all brands showed biocompatibility from 72 h onwards.
The Malaysian Listing Requirement Reforms and Earnings Management Practices of Public Listed Firms

This study examines the impact of Bursa Malaysia Listing Requirement reforms on the incidence of EM practices among Malaysian public listed companies. The sample used are the top 50 and bottom 50 companies listed on the corporate governance index issued by the Minority Shareholders Watchdog Groups and Nottingham University Business School. The required data was collected from the year 1994 to 2007 to reflect the Listing Requirement reforms. The Modified Jones (1991) model was used to detect earnings management practices of the sampled companies. It was found that earnings management practices in the post-reform period are lower than the pre-reform period, implying that the reforms had the intended impact of reducing the incidence of earnings management. Regression of discretionary accruals, control and corporate governance variables reveals that corporate governance variables have significant association with the proxy of earnings management i.e. discretionary accruals. Big four auditors, board independence and audit committee independence were significantly associated with earnings management. The findings suggest that the corporate governance initiatives taken by the regulatory agencies did improve the quality of corporate governance among listed firms specifically in mitigating the incidences of earnings management and therefore improving the quality of information in financial reports.
Examination of regional transit service under contracting: A case study in the Greater New Orleans region

Many local governments and transit agencies in the United States face financial difficulties in providing adequate public transit service in individual systems, and in providing sufficient regional coordination to accommodate transit trips involving at least one transfer between systems. These difficulties can be attributed to the recent economic downturn, continuing withdrawal of the state and federal funds that help support local transit service, a decline in local funding for transit service in inner cities due to ongoing suburbanization, and a distribution of resources that responds to geographic equity without addressing service needs. This study examines two main research questions: (1) the effect of a “delegated management” contract on efficiency and effectiveness within a single transit system, and (2) the effects of a single private firm—contracted separately by more than one agency in the same region—on regional coordination, exploring the case in Greater New Orleans. The current situation in New Orleans exhibits two unique transit service conditions. First, New Orleans Regional Transit Authority (RTA) executed a “delegated management” contract with a multinational private firm, outsourcing more functions (e.g., management, planning, funding) to the contractor than has been typical in the U.S. Second, as the same contractor has also been contracted by another transit agency in an adjacent jurisdiction—Jefferson Transit (JeT), this firm may potentially have economic incentives to improve regional coordination, in order to increase the productivity and effectiveness of its own transit service provision. Although the limited amount of available operation and financial data has prevented drawing more definitive conclusions, the findings of this multifaceted study should provide valuable information on a transit service contracting approach new to the U.S.: delegated management. This study also identified a coherent set of indices with which to evaluate the regional coordination of transit service, the present status of coordination among U.S. transit agencies, and barriers that need to be resolved for regional transit coordination to be successful.
Comparison of two kinds of interface, based on guided navigation or usability principles, for improving the adoption of computerized decision support systems: application to the prescription of antibiotics.

CONTEXT It is important to consider the way in which information is presented by the interfaces of clinical decision support systems, to favor the adoption of these systems by physicians. Interface design can focus on decision processes (guided navigation) or usability principles. OBJECTIVE The aim of this study was to compare these two approaches in terms of perceived usability, accuracy rate, and confidence in the system. MATERIALS AND METHODS We displayed clinical practice guidelines for antibiotic treatment via two types of interface, which we compared in a crossover design. General practitioners were asked to provide responses for 10 clinical cases and the System Usability Scale (SUS) for each interface. We assessed SUS scores, the number of correct responses, and the confidence level for each interface. RESULTS SUS score and percentage confidence were significantly higher for the interface designed according to usability principles (81 vs 51, p=0.00004, and 88.8% vs 80.7%, p=0.004). The percentage of correct responses was similar for the two interfaces. DISCUSSION/CONCLUSION The interface designed according to usability principles was perceived to be more usable and inspired greater confidence among physicians than the guided navigation interface. Consideration of usability principles in the construction of an interface--in particular 'effective information presentation', 'consistency', 'efficient interactions', 'effective use of language', and 'minimizing cognitive load'--seemed to improve perceived usability and confidence in the system.