Miracle-dz/UniFAR-FTUs huggingface dataset:
A Delphi study into the audit challenges of IT governance in the Australian public sector

Information technology (IT) has been playing a powerful role in creating a competitive advantage for organisations over the past decades. This role has become proportionally greater over time as expectations for IT investments to drive business opportunities keep on rising. However, this reliance on IT has also raised concerns about regulatory compliance, governance and security. IT governance (ITG) audit leverages the skills of IS/IT auditors to ensure that IT initiatives are in line with the business strategies. ITG audit emerged as part of performance audit to provide an assessment of the effective implementation of ITG. This research attempts to empirically examine the ITG audit challenges in the public sector. Based on literature and Delphi research, this paper provides insights regarding the impact of, and required effort to address these challenges. The authors also present the ten major ITG audit challenges facing Australian public sector organisations today.
A comparison of the influence of a high‐fat diet enriched in monounsaturated fatty acids and conventional diet on weight loss and metabolic parameters in obese non‐diabetic and Type 2 diabetic patients

Aims The aim of our study was to compare the influence of a hypocaloric, high‐fat diet enriched with MUFA (M) and conventional diet (C) on weight loss and metabolic parameters in obese non‐diabetic and obese Type 2 diabetic subjects over a 3‐month period. It was our hypothesis that the enriched diet would be more effective in decreasing blood glucose and glycated haemoglobin (HbA1c) than the control diet.
Comprehensive study of the biliary bile acid composition of patients with cystic fibrosis and associated liver disease before and after UDCA administration

The biliary bile acid composition was determined for patients with cystic fibrosis and associated liver disease before and after the administration of ursodeoxycholic acid (10 to 15 mg/kg body wt/day). Bile acids were analyzed by fast atom bombardment ionizationmass spectrometry, high performance liquid chromatography and gas chromatography‐mass spectrometry after individual bile acids were separated according to their mode of conjugation using the lipophilic anion exchanger, diethylaminohydroxypropyl Sephadex LH‐20. More than 50 individual bile acids were identified in the bile of cystic fibrosis patients and these acids were predominantly secreted as glycine and taurine conjugates. Small proportions (<8% of the total) of unconjugated and sulfate conjugates were present. Of interest was the identification of two side‐chain–elongated (C25) bile acids, homocholic and homochenodeoxycholic acids. After ursodeoxycholic acid was administered, duodenal bile became enriched with the conjugated species of ursodeoxycholic acid (accounting for 11.9% to 32.5% of the total biliary bile acids), but to a lesser extent than reported previously for patients with other liver diseases or gallstones who received comparable doses of ursodeoxycholic acid, and this presumably occurs because of bile acid malabsorption that is a feature of cystic fibrosis. The mean glycine/taurine ratio increased from 2.4 before ursodeoxycholic acid administration to 5 after ursodeoxycholic acid administration even though these patients also received taurine. Despite the relatively low enrichment of the bile by ursodeoxycholic acid, biochemical indices of liver function all improved in these patients after ursodeoxycholic acid administration. (HEPATOLOGY 1990;12:322–334).
Tax competition and Foreign Direct Investment

March 2001 Abstract: The increasing EU integration raises fears of tax competition. In contrast, the economic geography literature underscores the possibility of taxing location rents associated with agglomeration economies. We empirically show that, although agglomeration-related factors are strong determinants of FDI, tax differentials also play a significant role as far as tax schemes (credit versus exemption) are accounted for. This evidence is found on a panel of bilateral FDI flows across 11 OECD countries over the 1984-1996 period. Both statutory and effective tax rates are used and corrected for tax schemes applied to repatriated profits, and gravity factors are controlled for. JEL classification: F21, H25, H87.
Some notes on MPC relevant identification

This work studies MPC relevant identification. We will discuss the use of error criteria in parameter estimation where the identified model is used in model predictive control (MPC). Assume that the model error is dominated by the variance which is caused by the disturbance, we will show that a model estimated using a k-step-ahead prediction error criterion is not optimal for k-step-ahead prediction in MPC control. A normal one-step-ahead prediction error criterion will be optimal for parameter estimation. Therefore, for MPC relevant identification of linear processes, one-step-ahead prediction error criterion should be used for parameter estimation. Simulations will be used to illustrate the idea. The relevance of the result for industrial applications will be shown using industrial data.
Estrogen receptor-α mediates the brain antiinflammatory activity of estradiol

Beyond the key role in reproductive and cognitive functions, estrogens have been shown to protect against neurodegeneration associated with acute and chronic injuries of the adult brain. Current hypotheses reconcile this activity with a direct effect of 17β-estradiol (E2) on neurons. Here we demonstrate that brain macrophages are also involved in E2 action on the brain. Systemic administration of hormone prevents, in a time- and dose-dependent manner, the activation of microglia and the recruitment of peripheral monocytes induced by intraventricular injection of lipopolysaccharide. This effect occurs by limiting the expression of neuroinflammatory mediators, such as the matrix metalloproteinase 9 and lysosomal enzymes and complement C3 receptor, as well as by preventing morphological changes occurring in microglia during the inflammatory response. By injecting lipopolysaccharide in estrogen receptor (ER)-null mouse brains, we demonstrate that hormone action is mediated by activation of ERα but not of ERβ. The specific role of ERα is further confirmed by comparing the effects of ERs on the matrix metalloproteinase 9 promoter activity in transient transfection assays. Finally, we report that genetic ablation of ERα is associated with a spontaneous reactive phenotype of microglia in specific brain regions of adult ERα-null mice. Altogether, these results reveal a previously undescribed function for E2 in brain and provide a mechanism for its beneficial activity on neuroinflammatory pathologies. They also underline the key role of ERα in brain macrophage reactivity and hint toward the usefulness of ERα-specific drugs in hormone replacement therapy of inflammatory diseases.
RELATIVIZED RELATION ALGEBRAS

In this paper we introduce a finitely axiomatizable equational class of relation type algebras which we call REL. This class includes all relation algebras and is closed under relativization to an arbitrary element. Thus REL contains every relativization of ReU , where ReU is the relation algebra of all binary relations on the set U . The main theorem is the REL Representation Theorem 5.4, in which every complete atomic algebra in REL is shown to be isomorphic to a relativization of a representable relation algebra, and hence, since every algebra in REL has a perfect extension in REL, every algebra in REL is isomorphic to a subalgebra of a relativization of some ReU . This characterizes REL. The paper is organized as follows. In §1 we define the class REL by giving a finite equational axiomatization. We also prove some elementary facts about algebras in REL that are needed for later sections. In §2 we show that REL is closed under relativization to arbitrary elements. In §3 we study a construction for adjoining converses, and in §4 we study a construction for adjoining identity elements. In §5 we use the results of §3 and §4 to prove the REL Representation Theorem, making use of the WA Representation Theorem (Theorem 5.20 of Maddux [2]).
Empirical essays on performance of management buyouts

This thesis investigates value creation in MBO transactions and the effect of earnings management on the perceived performance improvements following buyout. Various samples of buyouts are used to examine earnings management and performance, however, especial attention is given to private-to-private MBOs. We find that MBOs and private equity sponsors generate little additional value after controlling for selection bias. MBO performance peaks in the year preceding MBO, a result that could indicate practice of earnings management before MBO transactions. Further analysis of accounting numbers reveals that managers of private firms inflate earnings prior to MBO. The earnings management practice and resulting accrual reversals have substantial impact on the subsequent performance. We also show that earnings management is mainly practiced by private non-family firms while family firms do not engage in earnings management prior to MBO transaction. The presence of a private equity investor in the team tends to constrain practice of earnings management in MBOs, while private equity investors tend to inflate earnings at the time of exit. Overall, the results suggest that value gains or losses subsequent to buyout do not fully reflect operational activities. Selective investment strategies of private equity funds and earnings management influence performance. Key to understanding performance is the distinct managerial and ownership motivations for undertaking an MBO that vary across different types of buyouts.
Outcomes of open carpal tunnel release at a minimum of ten years.

BACKGROUND There is little research on the long-term outcomes of open carpal tunnel release. The purpose of this retrospective study was to determine the functional and symptomatic outcomes of patients at a minimum of ten years postoperatively. METHODS Two hundred and eleven patients underwent open carpal tunnel release from 1996 to 2000 performed by the same hand fellowship-trained surgeon. Follow-up with validated self-administered questionnaire instruments was conducted an average of thirteen years after surgery. The principal outcomes included the Levine-Katz symptom and function scores, ranging from 1 point (best) to 5 points (worst), and satisfaction with the results of surgery. The patients self-reported current comorbidities. RESULTS After a mean follow-up of thirteen years (range, eleven to seventeen years), 92% (194) of 211 patients were located. They included 140 who were still living and fifty-four who had died. Seventy-two percent (113) of the 157 located, surviving patients responded to the questionnaire. The mean Levine-Katz symptom score (and standard deviation) was 1.3 ± 0.5 points, and 13% of patients had a poor symptom score (≥2 points). The mean Levine-Katz function score was 1.6 ± 0.8 points, and 26% had a poor function score (≥2 points). The most common symptom-related complaint was weakness in the hand, followed by diurnal pain, numbness, and tingling. The least common symptoms were nocturnal pain and tenderness at the incision. Eighty-eight percent of the patients were either completely satisfied or very satisfied with the surgery. Seventy-four percent reported their symptoms to be completely resolved. Thirty-three percent of men were classified as having poor function compared with 23% of women. Two (1.8%) of 113 patients underwent repeat surgery. CONCLUSIONS At an average of thirteen years after open carpal tunnel release, the majority of patients are satisfied and free of symptoms of carpal tunnel syndrome.
Exploring Linkages between Consumer Trust and E-SCM in Food Safety: A Case of Taiwanese Enterprises

PURPOSE: The purpose of the study is to understand food enterprises' perception toward the implementation of e-supply chain management technologies for the assurance of safety and preservation of quality for products in food supply chains which may positively influence consumer trust. DESIGN/METHODOLOGY/APPROACH: Multiple methods are employed to study the research problem, both qualitative and quantitative. The approach undertaken is based on grounded theory, interview, and survey. Experts working for food supply chains operating in Taiwan were interviewed and subsequently data was collected for exploratory factor analysis. FINDINGS: The research revealed that the implementation of track-and-trace technology, warehouse management system, and transportation management system for food supply chains in Taiwan can foster consumer trust when it comes to the management of food safety. RESEARCH LIMITATIONS/IMPLICATIONS (IF APPLICABLE): The first limitation in this study stems from the self-report methodology, by reason of responses from the tested sample which may be exaggerated or understated. A second limitation stems from the potential lack of testing for measuring the causal relationships between each of the e-supply chain management technologies and their effects on consumer trust. ORIGINALITY/VALUE: This paper offers a pragmatic approach to supply chain management in food safety so that it would guide enterprises in food supply chains to establish an effective foundation upon which to gain consumer trust.
BDNF Val66Met variant and age of onset in schizophrenia

Brain‐derived neurotrophic factor (BDNF) has been advanced as a candidate gene for schizophrenia by virtue of its effects on neurotransmitter systems that are dysregulated in psychiatric disorder and its involvement in the response to antipsychotic drugs. The extensively examined BDNF gene Val66Met (or rs6265) variant has been associated with schizophrenia, and studies have linked this polymorphism to brain morphology, cognitive function, and psychiatric symptoms in schizophrenia. Moreover the BDNF Val66Met variant has been reported to be associated with age of onset in schizophrenia. Genotyping of African‐American subjects with schizophrenia for five BDNF coding region single nucleotide polymorphisms revealed variance only at the Val66Met allele. The results of statistical analyses indicate a relationship between the BDNF Val66Met genotype and the ages of first psychiatric hospitalization and first schizophrenia symptoms. © 2007 Wiley‐Liss, Inc.
Effect of Performance Appraisal on Employee Capability and Organizational Performance: A Study of Employees Working in Different Companies in Solan District of Himachal Pradesh.

Main Intention of performance appraisal system is to find out what an employee are contributing towards organizational objectives. Performance appraisal is very important for the employee, as they come to know about the work areas which he/she is lacking in and has to do improvement on the same. Employees come to know about the expectation of organization from him. The evaluation of employees is done on the basis of some predicated criteria and if gaps are found in the employee’s performance the superior in the organization will know and decide which employee in the organization requires training. This study comprehensively evaluated the impact of performance appraisal on employee capability and organizational performance. Results based on a sample of nearly one twenty companies employees working in different companies in Solan district of Himachal Pradesh. After analyzing the results it was found that performance appraisal has positive impact on employee capability and organizational performance. Further it provides suggestions for the managers to understand the importance of timely appraisal system of the employees working capability, which helps in the timely achievement of organizational objectives.
Incorporation of Mycobacterium tuberculosis Lipoarabinomannan into Macrophage Membrane Rafts Is a Prerequisite for the Phagosomal Maturation Block

ABSTRACT Lipoarabinomannan (LAM) is one of the key virulence factors for Mycobacterium tuberculosis, the etiological agent of tuberculosis. During uptake of mycobacteria, LAM interacts with the cell membrane of the host macrophage and can be detected throughout the cell upon infection. LAM can inhibit phagosomal maturation as well as induce a proinflammatory response in bystander cells. The aim of this study was to investigate how LAM exerts its action on human macrophages. We show that LAM is incorporated into membrane rafts of the macrophage cell membrane via its glycosylphosphatidylinositol anchor and that incorporation of mannose-capped LAM from M. tuberculosis results in reduced phagosomal maturation. This is dependent on successful insertion of the glycosylphosphatidylinositol anchor. LAM does not, however, induce the phagosomal maturation block through activation of p38 mitogen-activated protein kinase, contradicting some previous suggestions.
Will History Rhyme? The Past as Financial Future

History demonstrates that global capital markets can contract as well as expand. A long-term view of finance suggests that we should prepare for periodic segmentation as well as integration of markets in the 21st Century. Anti-capitalist ideologies have historically been the vectors of attack on the cross-border flow of capital, however the fundamental cause may actually be domestic hostility towards foreign ownership and control. The roots of the conflict between domestic interests and foreign investors may be inherent in global equilibrium models. In a frictionless capital market, foreigners will always own a greater proportion of a small economy's assets. By the same token, domestic investors in small economies will always seek to export most of their capital. This equilibrium is at odds with a stable condition of national ownership and control of assets.
Der1, a novel protein specifically required for endoplasmic reticulum degradation in yeast.

The endoplasmic reticulum (ER) of the yeast Saccharomyces cerevisiae contains of proteolytic system able to selectively degrade misfolded lumenal secretory proteins. For examination of the components involved in this degradation process, mutants were isolated. They could be divided into four complementation groups. The mutations led to stabilization of two different substrates for this process. The mutant classes were called ‘der’ for ‘degradation in the ER’. DER1 was cloned by complementation of the der1–2 mutation. The DER1 gene codes for a novel, hydrophobic protein, that is localized to the ER. Deletion of DER1 abolished degradation of the substrate proteins. The function of the Der1 protein seems to be specifically required for the degradation process associated with the ER. The depletion of Der1 from cells causes neither detectable growth phenotypes nor a general accumulation of unfolded proteins in the ER. In DER1‐deleted cells, a substrate protein for ER degradation is retained in the ER by the same mechanism which also retains lumenal ER residents. This suggests that DER1 acts in a process that directly removes protein from the folding environment of the ER.
BUILDING ORGANIZATIONS FROM SCRATCH – ENTREPRENEURS’ QUALIFICATIONS AND LABOR DEMAND IN NEWLY FOUNDED VENTURES (INTERACTIVE PAPER)

Small and young firms that are growth-oriented need qualified personnel. Although there has been recognition that human capital is decisive for the success of start-ups, little is known about the interrelation between qualifications of founders and their workforce. Yet, the founders? human capital influences which organizational tasks need to be carried out and thereby which type of labor fits best to the business. Building on the person-organization fit, we argue that during the start-up stage founders preferably employ workers that meet the organizational goal of increasing workforce flexibility. Our results show that founders? qualifications and industry influence the initial workforce composition. As the firm matures the influence of the founders? human capital disappears.
Domestic violence against women

Two abused women were recently freed from prison in Britain. Emma Humphreys and Sara Thornton had previously been found guilty of murdering violent partners and had received mandatory life sentences. Humphreys's conviction was quashed by judges in the Court of Appeal, whose ruling recognised the months of cruelty she had experienced from her boyfriend, including beatings and rapes. Thornton's case is pending appeal. In future cases cumulative abuse will be seen as possible provocation, allowing a charge of manslaughter rather than murder. The violence that both of these women suffered is common. Mooney found that 27% of women surveyed in north London had experienced physical injury from their partners or former partners, while 37% had experienced mental cruelty and 23% had been raped.1 In the 1992 British crime survey, 11% of women who had lived with a partner reported physical violence against them in their relationship.2 The continuing and repeated nature of domestic violence is also well established. Eight per cent of women in the north London survey had been injured during the …
What factors affect customer satisfaction towards Asian restaurants in Gävle

Aim: The aim of this research is to investigate factors which influence customer satisfaction in Asian restaurants.Method: Qualitative method and quantitative are used in this research. The data collected from both questionnaires and semi-structured interviews. Result and Conclusions: The research concludes that food quality and service quality are important factors of customer satisfaction towards Asian restaurants in Gavle. Meanwhile, environmental factors, the price of food and the authenticity of food also affect satisfaction of the Asian restaurant customers. Suggestions for future research: Future research could expand the diversity of samples to get a broader perspective of Customer satisfaction, or based on our research framework, a narrowed perspective of only one type of restaurant would be studied in the future. Contribution of the thesis: This thesis provides a new idea of studying customer satisfaction. Moreover, the research developed a model of customer satisfaction in the restaurant industry. Key words: Food Quality, Service Quality, Environmental Factors, Price and Authenticity Impression of Asian restaurants
An Application of Risk Contingent Credit Applied to New York Dairy Farms with U.S. Options on Class III Milk Futures

This paper addresses the financial risks faced by New York dairy farmers by discussing and developing prescriptive risk-contingent operating and mortgage loan contracts. It is argued that structured credit products with an imbedded contingent claim or price put option can effectively reduce or eliminate financial risks by providing payouts that reduce the amount of principal and/or interest that the farmer must repay under low price states. Formulas for risk-contingent operating and mortgage loans are developed and simulated.