Miracle-dz/UniFAR-FTUs huggingface dataset:
IAS-38 disclosure compliance and corporate governance: evidence from an emerging market

Purpose This paper aims to investigate the possible corporate governance attributes that can influence companies in Ghana to disclose intangible assets in their annual reports to stakeholders. Design/methodology/approach A data set from 110 firms in Ghana for the year ending of 2016 was used. Each annual report was individually examined and coded to obtain the disclosure of intangible asset information index. Descriptive analysis was performed to provide the background statistics of the variables examined. This was followed by regression analysis, which forms the main data analysis method. Findings A large proportion of companies disclosed that the useful lives of intangible assets (either acquired or internally generated) are finite and also disclosed their useful lives or the amortisation rates used. Auditor type, industry type and leverage were the factors influencing the compliance with IAS 38 disclosure requirements. Originality/value This is the first study in Ghana that considered the impact of corporate governance factors on IAS 38 information disclosures. This study contributes to the literature on the relationship between corporate governance and disclosure by showing that the disclosure of intangible asset information in Ghana is associated with Auditor type, industry type and leverage.
Endocrine Modulators: Risk Characterization and Assessment

Over the last several years, information has been accumulating that suggests that adverse effects are being induced in certain wildlife species, and perhaps also in humans, as a consequence of exposure to man-made chemicals that have been released into the environment. Many of these effects have been attributed to interactions with various hormone systems in endocrine tissues. Most often the effects observed have been effects on reproduction and development, although there are also (often conflicting) data regarding an association between exposure and certain kinds of cancer, particularly cancers of reproductive tissues such as breast and testis; effects on the immune system have also been noted. The substances to which these attributes have been ascribed have come to be known as "endocrine modulators" or "endocrine disruptors. " The full nature and scope of the "problem" of endocrine modulators/disruptors is currently a matter of great debate, both within and outside of the scientific community. Regulatory authorities around the world are being asked what their position is on this issue and what, if any, regulatory strategies they are developing to address the problem. In many cases, because of the nature of the legislation under which governments manage chemicals, regulatory decisions must be informed by risk assessment. This presentation will describe the general approach to the risk assessment of endocrine modulators/disruptors as practiced by the US government, with particular focus on the current practices/policies of the US Environmental Protection Agency.
Cardiac-derived stem cell-based therapy for heart failure: progress and clinical applications

Stem cell-based therapy is emerging as a promising strategy to treat end-stage heart failure, a leading cause of morbidity and mortality. Stem cells can be isolated from a variety of sources and exhibit unique characteristics that impact their potential therapeutic utility. The adult heart contains small populations of committed, multipotent cardiac stem cells (CSC), which are adapted to the cardiac microenvironment and participate in postnatal physiological and pathological cardiac renewal or repair. These cells can be isolated, expanded in culture, and administered therapeutically to improve cardiac function in the setting of heart failure. CSC can be differentiated into three distinct cardiovascular lineages and exhibit enhanced paracrine factor production and engraftment as compared with other types of mesenchymal stem cells, which in turn may translate into improved therapeutic efficacy. The cell surface marker expression and phenotype of these CSC, however, depends on the method of isolation, selection and propagation, which likely explains the variable experimental results obtained to date. Moreover, invasive procedures are required to obtain CSC from humans. Early trials using autologous CSC in patients with ischemic cardiomyopathy have demonstrated feasibility and safety, along with variable degrees of therapeutic efficacy in terms of enhancing myocardial viability and cardiac function. Further studies are needed to optimize methods of CSC isolation, manipulation and delivery. If fully realized, the potential of CSC therapy could fundamentally change the approach to the treatment of end-stage heart failure.
Study of the women overdue for a smear test in a general practice cervical screening programme.

Of the 1527 women aged 30-59 years in one general practice who were eligible for a cervical smear examination 196 (12.8%) were overdue for the test. These women were contacted randomly by post or in person to ascertain their reasons for not responding to the practice screening programme. Of 118 women contacted personally 47% had no major objection to the smear test but had a low view of its priority. A further 24% gave incorrect reasons for thinking a smear test was unnecessary while 29% had strong reasons for not wanting to attend and probably never would. Social and medical factors from the medical records were also examined and compared with those of a group of age and sex matched controls. It was found that women overdue for a smear test lived in more ;socially stressed' areas and used their general practitioner much less than the controls. The theoretical upper limit for smear uptake in the practice was calculated to be around 96%. To help achieve this we need to ensure: (1) that all women understand that the test is to detect a stage before cancer; (2) that some women receive more counselling; and (3) that promotional material is directed at the families of women at risk.
Role of tyrosine kinase in erythrocyte lysate-induced contraction in rabbit cerebral arteries.

OBJECT This study was undertaken to explore whether erythrocyte lysate, a proposed cause of vasospasm, produces vasoconstriction by activation of tyrosine kinase in rabbit cerebral arteries. METHODS Isometric tension was used to monitor contractions in rabbit basilar arteries induced by erythrocyte lysate, 5-hydroxytryptamine (5-HT), or KCl in the absence or presence of tyrosine kinase inhibitors. Erythrocyte lysate, 5-HT, or KCl produced concentration-dependent contractions in rabbit basilar arteries. Preincubation with the tyrosine kinase inhibitors tyrphostin A23 and genistein (30 and 100 microM), but not diadzein, an inactive analog of genistein, attenuated significantly the contraction induced by erythrocyte lysate (p < 0.05). Tyrphostin A23, genistein, and diadzein (30 microM) failed to reduce the contraction caused by 5-HT. Genistein, but not tyrphostin A23 or diadzein (30 microM), attenuated significantly the contraction induced by KCl (p < 0.05). In another series, arterial rings were initially contracted with erythrocyte lysate, 5-HT, or KCl and the relaxant effect of genistein was then tested. Genistein relaxed rabbit basilar arteries that had been contracted by exposure to erythrocyte lysate, 5-HT, or KCl (30-100 microM; p < 0.05). CONCLUSIONS These data indicate that tyrosine kinase may play a role in the regulation of cerebral arterial contraction and tyrosine kinase inhibitors may be useful in the management of cerebral vasospasm.
Capacitation Induces Cyclic Adenosine 3′,5′-Monophosphate-Dependent, but Apoptosis-Unrelated, Exposure of Aminophospholipids at the Apical Head Plasma Membrane of Boar Sperm Cells1

Abstract The capacitating agent bicarbonate/CO2 has been shown to induce profound changes in the architecture and dynamics within the sperm's plasma membrane lipid bilayer via a cAMP-dependent protein phosphorylation signaling pathway. Here we have investigated the effect of bicarbonate on surface exposure of endogenous aminophospholipids in boar spermatozoa, detecting phosphatidylserine (PS) with fluorescein-conjugated annexin V and phosphatidylethanolamine (PE) with fluorescein-conjugated streptavidin/biotinylated Ro-09-0198. Flow cytometric analyses revealed that incubation with 15 mM bicarbonate induced 30%–70% of live acrosome-intact cells to expose PE very rapidly; this exposure was closely related to a decrease in lipid packing order as detected by enhanced binding of merocyanine 540. PS exposure was detectable in the same proportion of cells, though its expression was slower. Confocal microscopy revealed that exposure of aminophospholipids in intact cells was restricted to the anterior acrosomal region of the head plasma membrane. Aminophospholipid exposure, merocyanine stainability, and a subsequent migration of cholesterol to the apical region of the head plasma membrane, were all under the control of the cAMP-dependent protein phosphorylation pathway. The close coupling of decreased lipid packing order with exposure of PE led us to conclude that bicarbonate was inducing phospholipid scrambling (i.e., collapse of asymmetric transverse distribution), and that the scrambling was a prerequisite for cholesterol relocation. There was no evidence whatever that the bicarbonate-induced scrambling was an apoptotic process. It was not accompanied by major loss of viability or by DNA degeneration or by loss of mitochondrial function, and it could not be blocked by the broad-specificity caspase inhibitors zVAD-fmk and BocD-fmk. In the absence of bicarbonate, scrambling could not be induced by the apoptotic agents UV, staurosporine, or cycloheximide. Bicarbonate-induced phospholipid scrambling thus appears to be an important and early physiological event in the capacitation process.
Neighborhood Effects on the Long-Term Well-Being of Low-Income Adults

Location, Location, Location It seems obvious that a person's residential neighborhood will influence their sense of well-being, but it has been difficult to nail down cause and effect. Ludwig et al. (p. 1505; see the Perspective by Sampson) describe the analysis, 10 to 15 years onward, of a large-scale social experiment carried out in five U.S. cities in the mid 1990s. Several thousand residents of poor neighborhoods were given housing vouchers that could only be used if they moved into much less poor neighborhoods. In comparison to a similar group of individuals who did not move, those who did experienced substantial improvement in their subjective well-being. Moving from a poor to a less poor residential environment makes people feel good for a long time. Nearly 9 million Americans live in extreme-poverty neighborhoods, places that also tend to be racially segregated and dangerous. Yet, the effects on the well-being of residents of moving out of such communities into less distressed areas remain uncertain. Using data from Moving to Opportunity, a unique randomized housing mobility experiment, we found that moving from a high-poverty to lower-poverty neighborhood leads to long-term (10- to 15-year) improvements in adult physical and mental health and subjective well-being, despite not affecting economic self-sufficiency. A 1–standard deviation decline in neighborhood poverty (13 percentage points) increases subjective well-being by an amount equal to the gap in subjective well-being between people whose annual incomes differ by $13,000—a large amount given that the average control group income is $20,000. Subjective well-being is more strongly affected by changes in neighborhood economic disadvantage than racial segregation, which is important because racial segregation has been declining since 1970, but income segregation has been increasing.
Effect of intramammary infection in Bergamasca meat sheep on milk parameters and lamb growth

Pooled milk samples from 115 Bergamasca meat sheep were collected aseptically five times from lambing to weaning to determine the prevalence of intramammary infection, somatic cell counts and milk quality parameters (protein, fat and lactose), and effects of infection on lamb weight gain. The global prevalence of subclinical intramammary infection was 51·2%. The Staphylococcus genus was responsible for the greatest prevalence (53·3% among infected udders). Staphylococcus aureus was isolated in 8·4% of infected milk samples. Infection status had significant effects on fat and protein percentage and on somatic cell count. Lamb growth was greatest for lambs of ewes with no infection and decreased as the number of infected samples increased. No significant differences were detected in the growth of lambs with dams infected by different bacterial species.
Variability in women's desire for information about mammography screening: implications for informed consent

This study aimed to explore women's desire for information about mammography screening in a population where overly optimistic perceptions of mammography screening were common. A self-administered questionnaire was completed by 2305 women aged 50–69 years, residents of Geneva, Switzerland. The questionnaire assessed the respondents' wish to receive information (detailed, general or none) about seven aspects of mammography screening: personal risk of breast cancer, prevention of breast cancer, benefits of mammography screening, limitations, minor inconveniences, more important problems, why some people oppose screening. The seven items formed a unidimensional scale (Cronbach's alpha=0.91). Women differed considerably in their stated desire for detailed or general information. For instance, whereas 14% wanted detailed information on all items and 36% general information on all items, 39% were not interested in detailed information on the limits and adverse consequences of screening. In multivariate analysis, some women's characteristics were associated with higher scores of desire for information, but little variance was explained (adjusted R2=0.05). In conclusion, many women currently decline information about mammography screening that is deemed relevant by public health authorities. This may lead to poorly informed choices in an important area of prevention.
Employment Effects of On-the-Job Human Capital Acquisition

This paper quantifies the joint effect of on-the-job training and workers' on-the-job learning decisions on aggregate employment. We present an Index of On-the-job Human Capital Acquisition (OJHCA), based on data from the OECD Program for the International Assessment of Adult Competencies. The objective of the index is to capture both formal and informal learning in the workplace. We document a strong positive association between the two components of our index, i.e., on-the-job training and on-the-job learning. We also show that the index is positively correlated with employment across OECD economies. To explain these stylized facts, we build a search and matching model with on-the-job human capital acquisition that depends on both on-the-job training provided by firms and on the workers' level of on-the-job learning. We calibrate the model to the Canadian economy and adjust the learning and training marginal costs to match cross-country levels in the human capital index. We compare the model's predictions with the data and we conclude that differences in marginal costs are necessary to match the differences observed in employment rates across countries. We also extend the model including payroll taxes and education. The model is able to reproduce the observed differences in employment rates between countries with the highest and the lowest level of OJHCA.
All-optical inverter based on long-wavelength vertical-cavity surface-emitting laser

An all-optical inverter using transverse mode switching in a 1.5-/spl mu/m vertical-cavity surface-emitting laser (VCSEL) was demonstrated theoretically and experimentally. The fundamental mode in a single-mode VCSEL was strongly suppressed when external light was injected into an LP02 high-order mode, resulting in an on-off ratio of over 20 dB. The polarization dependence of the static optical input--output characteristics of inverter operations was as low as /spl sim/13%. The VCSEL-based optical inverter operated with a 5-Gb/s nonreturn-to-zero (NRZ) input signal. A theoretical result using two-mode rate equations is in good agreement with experimental results.
Trainee Teachers’ Perceptions on Cyberbullying in Educational Contexts

This paper analyzes the perceptions of teachers in training regarding cyberbullying in schools. The objectives of the study were: to ascertain their perceptions regarding their concern and their commitment to cyberbullying, their agreement with the measures to address it in educational contexts, as well as the assessment of their capabilities to act and the training they have received and they would like to receive; to determine if the perceptions differ according to gender, age and degree pursued and if there are relationships between the perceptions; and, to define pre-service teachers’ profiles based on perceptions. With a survey research design, 408 students from different undergraduate and graduate education-related degree programs at Spanish public universities participated. Findings highlight the coexistence of three different teacher in training profiles. All profiles exhibit a high level of concern and recognize cyberbullying as a problem. They strongly agree with all the proposed prevention and management measures. Two of the three profiles perceive themselves as highly confident and willing to respond. On the contrary, participants in the third profile do not feel confident enough to act and consider their training insufficient, coinciding with the second profile. The need to approach this issue in the initial training of future education professionals is a main conclusion.
Membrane‐limited expression and regulation of Na+‐H+ exchanger isoforms by P2 receptors in the rat submandibular gland duct

1 Cell‐specific reverse transcriptase‐polymerase chain reaction (RT‐PCR), immunolocalization and microspectrofluorometry were used to identify and localize the Na+‐H+ exchanger (NHE) isoforms expressed in the submandibular gland (SMG) acinar and duct cells and their regulation by basolateral and luminal P2 receptors in the duct. 2 The molecular and immunofluorescence analysis showed that SMG acinar and duct cells expressed NHE1 in the basolateral membrane (BLM). Duct cells also expressed NHE2 and NHE3 in the luminal membrane (LM). 3 Expression of NHE3 was unequivocally established by the absence of staining in SMG from NHE3 knockout mice. NHE3 was expressed in the LM and in subluminal regions of the duct. 4 Measurement of the inhibition of NHE activity by the amiloride analogue HOE 694 (HOE) suggested expression of NHE1‐like activity in the BLM and NHE2‐like activity in the LM of the SMG duct. Several acute and chronic treatments tested failed to activate NHE activity with low affinity for HOE as expected for NHE3. Hence, the physiological function and role of NHE3 in the SMG duct is not clear at present. 5 Activation of P2 receptors resulted in activation of an NHE‐independent, luminal H+ transport pathway that markedly and rapidly acidified the cells. This pathway could be blocked by luminal but not basolateral Ba2+. 6 Stimulation of P2U receptors expressed in the BLM activated largely NHE1‐like activity, and stimulation of P2Z receptors expressed in the LM activated largely NHE2‐like activity. 7 The interrelation between basolateral and luminal NHE activities and their respective regulation by P2U and P2Z receptors can be used to co‐ordinate membrane transport events in the LM and BLM during active Na+ reabsorption by the SMG duct.
Stable murine chondrogenic cell lines derived from c‐fos‐induced cartilage tumors

This study describes the detailed characterization of four murine chondrogenic cell lines (wT2‐1, wT2–7, wT2–8, and wT2–9) that were isolated from a cartilage tumor induced by the protooncogene c‐fos in chimeric mice. All cell lines are clonal and display a fibroblastic morphology with a doubling time of 1–2 days. Northern blot analysis demonstrated that in addition to expressing high levels of exogenous c‐fos, all clones express varying levels of the cartilage marker gene type II collagen in addition to type I collagen. The clones also expressed high levels of the AP‐1 genes c‐jun and fra‐1. The doubling times of these clones did not change over a period of 14 months in culture. Most importantly, however, expression of type II collagen was maintained in all cell lines for 8 months in culture, and two cell lines maintained type II collagen expression when analyzed after 14 months. Interestingly, type I collagen expression was lost after long‐term culture. Following injection into syngeneic and nude mice, all cell lines formed tumors containing areas with the morphologic appearance of hyaline cartilage, indicating that these cell lines are chondrogenic. Thus, these stable murine chondrogenic cell lines provide a useful tool for studying the transcriptional control of cartilage‐specific gene expression, as well as the growth control of chondrogenic cells.
Gastric function and obesity: gastric emptying, gastric acid secretion, and plasma pepsinogen.

Because rapid gastric emptying and a shortened satiety period might contribute to development of obesity, this study compared gastric emptying of acaloric liquid, gastric acid production, and plasma levels of gastrin and pepsinogen I (PG I) and II (PG II) among obese and nonobese Pima Indians. Rates of fractional gastric emptying and of gastric acid secretion were similar in the two groups, basally and after an acaloric liquid meal. Basal and postprandial plasma gastrin levels did not differ significantly in obese and nonobese Pimas , but peak betazole-stimulated gastric acid output was greater in the obese group, except when normalized by body weight. The plasma PG I and PG II concentrations and PG I/PG II ratio did not differ significantly between the two groups, but the PG I/PG II ratio had a positive correlation with peak acid output. No correlation was found between fractional gastric emptying rate and degree of obesity. We conclude that an increased gastric emptying rate for liquid does not contribute to the pathogenesis of obesity in Pima Indians.
Long‐term intermittent pulse therapy with mizoribine attenuates histologic progression in young patients with severe lupus nephritis: Report of two patients (Brief Communication)

SUMMARY: Mizoribine (MZR), a novel selective inhibitor of inosine monophosphate dehydrogenase in the de novo pathway, whose mode of action is very similar to that of mycophenolate mofetil, has been successfully applied without serious adverse effects for the treatment of renal diseases. We have previously reported the efficacy and safety of a new MZR treatment regimen, namely, oral MZR intermittent pulse therapy, which we examined based on the observation that it might show superior efficacy to the conventional daily low‐dose MZR regimen on account of the higher peak serum MZR levels, in selected patients with lupus nephritis. Two Japanese patients with severe lupus nephritis (WHO class IV‐G) who were administered long‐term intermittent MZR pulse therapy, and in whom pre‐ and post‐treatment renal biopsies were reported. Post‐treatment renal biopsy confirmed the marked attenuation of histologic progression by the treatment. These clinical observations may lend further support, from the histologic standpoint, to the efficacy of long‐term MZR intermittent pulse therapy for selected patients with active lupus nephritis.