Miracle-dz/UniFAR-FTUs huggingface dataset:
The Adequacy of Accounting Mandatory Disclosure under the Global Financial Crisis. A Field Study in Jordan

This research attempts to explore accounting academics and investors’ perception on the adequacy of the quality and quantity of disclosed information by Jordanian public shareholding companies listed on the Amman Stock Exchange (ASE). Jordanian Securities Depositary Center (JSDC) requires the public companies to follow IAS/IFRS to prepare their financial statements and its discloser requirements. To achieve the abovementioned objectives, a questionnaire was developed and distributed to a sample of accounting academics in the Jordanian universities and investors in the (ASE). 180 questionnaires were distributed, ultimately 125 valid- questionnaires were received from both groups. This paper used means, standard deviation, ANOVA, and t test to describe the respondents’ perception on this research questions. The results revealed that there is an agreement among respondents regarding the adequacy of quality of disclosure in the financial reporting of Jordanian public shareholding companies under the circumstances of the global financial crisis. Furthermore, the results showed that the investors perceived the quantity of accounting disclosure as inadequate surrounding circumstances of the global financial crisis. On the other hand, accounting academics perceived the quantity of disclosed information as sufficient. This study recommends that there is a need to consider quantities of disclosed information to meet the requirements of investors.
Cholesterol metabolism and suicidality in Smith-Lemli-Opitz syndrome carriers.

OBJECTIVE The authors examined the relationship between cholesterol metabolism and suicidality in carriers of Smith-Lemli-Opitz syndrome and their families. This population has a partial deficiency in 7-dehydrocholesterol reductase (DHCR7), the enzyme that catalyzes the last step in cholesterol biosynthesis. METHOD Suicidal behavior, depression, misuse of alcohol and drugs, and family history of psychopathology, including attempted or completed suicide, were assessed by structured interview in 51 carriers of Smith-Lemli-Opitz syndrome and 54 matched comparison subjects. RESULTS There were significantly more suicide attempters and completers among the biological relatives of Smith-Lemli-Opitz syndrome carriers than comparison subjects, but family history of psychopathology did not significantly differ between the groups. More suicide attempts were reported among Smith-Lemli-Opitz syndrome carriers than among the comparison subjects. CONCLUSIONS These results, based on a unique study design, provide additional evidence supporting the relationship between cholesterol metabolism and suicidal behavior.
Hyperhomocysteinemia and transplant coronary artery disease in cardiac transplant recipients

Background: In cardiac transplant recipients, long‐term survival may be limited by transplant coronary artery disease (TxCAD). Hyperhomocysteinemia (Hhcy) has been associated with vascular disease and is common in transplant recipients. The objective of this study was to determine the relationship between fasting homocysteine (Hcy) concentrations and TxCAD in a cohort of cardiac transplant recipients. Methods: Forty‐eight patients more than 5 yr after transplant were recruited from a cohort of 72 consecutive patients with in‐depth analysis of homocysteine levels from the Cardiac Transplant Clinic. Early morning fasting blood was obtained, and the plasma separated and frozen within 30 min. Hcy concentrations were determined by high‐performance liquid chromatography (HPLC) with pulsed integrated amperometry. Coronary angiograms were reviewed in a blinded fashion. TxCAD was diagnosed, using the most recent angiogram, when a >25% lesion was present anywhere in the coronary tree. Results: Forty‐eight patients transplanted between 1985 and 1994 were studied. The mean Hcy concentration for the cohort was 23.5±5.0 μmol/L, all patients had homocysteine levels above the upper range of normal (5–15 μmol/L). Hcy concentrations were significantly higher in patients with angiographic evidence of TxCAD: 25.0±5.9 vs. 21.9±3.4 μmol/L, p=0.03. This effect persisted when covariates were taken into account using logistic regression analysis. Conclusions: Hhcy is associated with TxCAD. Prospective studies are required to confirm this association and to assess the efficacy of Hcy‐lowering therapy in this patient population.
Detection of CMV Pneumonitis after Lung Transplantation Using PCR of DNA from Bronchoalveolar Lavage Cells

Background: Cytomegalovirus (CMV) is known as a common pathogen causing infections after lung transplantation. Rapid diagnosis of CMV infection is important for the initiation of a specific treatment. Objective: Evaluation of methods for the rapid diagnosis of CMV pneumonitis. Methods: The detection rates of CMV DNA in bronchoalveolar lavage (BAL) and bronchial brushes by polymerase chain reaction (PCR), of viral antigens (p52 and IE1) in BAL and of pp65 antigen in peripheral blood leukocytes were compared to the clinical status after lung transplantation. In 28 patients, 105 BAL, 96 blood samples and 14 brushes were analyzed. Results: In 6 patients, a total of eight episodes of CMV pneumonitis occurred. Five of the 6 with positive CMV antigens in BAL (p52 or IE1) showed signs of CMV pneumonitis. All episodes of CMV pneumonitis were detected by the PCR of BAL cells. Fourteen samples positive for CMV pp65 antigen in blood were negative in BAL PCR. In these cases, no clinical signs of pulmonary CMV infection occurred. Overall sensitivity, specificity, and positive and negative predictive values for the detection of CMV pneumonitis by PCR of BAL cells were 100, 98.9, 88.9 and 100%, respectively. In brush samples, PCR did not provide additional information to the results of the PCR of BAL cells. Conclusions: PCR of DNA from BAL cells is suitable for reliable and rapid detection of CMV pneumonitis.
Transcription of Quorum-Sensing System Genes inClinical and Environmental Isolates of Pseudomonasaeruginosa

ABSTRACT Quorum sensing (QS)-based transcriptional responses in Pseudomonas aeruginosa have been defined on the basis of increases in transcript levels of QS-controlled genes such as lasB and aprA following the hierarchical transcriptional increases of central controllers such as the lasR gene. These increases occur at high bacterial concentrations such as early-stationary-phase growth in vitro. However, the extent to which the increases occur in a variety of clinical and environmental isolates has not been determined nor is there extensive information on allelic variation in lasR genes. An analysis of the sequences of the lasR gene among 66 clinical and environmental isolates showed that 81% have a sequence either identical to that of strain PAO1 or with a silent mutation, 15% have nucleotide changes resulting in amino acid changes, and 5% have an insertion sequence in the lasR gene. Using real-time PCR to quantify transcript levels of lasR, lasB, and aprA in the early log and early stationary phases among 35 isolates from bacteremia and pneumonia cases and the environment, we found most (33 of 35) strains had increases in lasR transcripts in early stationary phase but with a very wide range of final transcript levels per cell. There was a strong correlation (r2 = 0.84) between early-log- and early-stationary-phase transcript levels in all strains, but this finding remained true only for the 50% of strains above the median level of lasR found in early log phase. There were significant (P < 0.05) but weak-to-modest correlations of lasR transcript levels with aprA (r2= 0.2) and lasB (r2 = 0.5) transcript levels, but again this correlation occurred only in the 50% of P. aeruginosa strains with the highest levels of lasR transcripts in early stationary phase. There were no differences in distribution of lasR alleles among the bacteremia, pneumonia, or environmental isolates. Overall, only about 50% of P. aeruginosa strains from clinical and environmental sources show a lasR-dependent increase in the transcription of aprA and lasB genes, indicating that for about 50% of clinical isolates this regulatory system may not play a significant role in pathogenesis.
Financial Crises in Emerging Markets

We present a simple model that can account for the main features of recent financial crises in emerging markets. The international illiquidity of the domestic financial system is at the center of the problem. Illiquid banks are a necessary and a sufficient condition for financial crises to occur. Domestic financial liberalization and capital flows from abroad (especially if short term) can aggravate the illiquidity of banks and increase their vulnerability to exogenous shocks and shifts in expectations. A bank collapse multiplies the harmful effects of an initial shock, as a credit squeeze and costly liquidation of investment projects cause real output drops and collapses in asset prices. Under fixed exchange rates, a run on banks becomes a run on the currency if the Central Bank attempts to act as a lender of last resort.
Stability of anti-immunotherapeutic antibodies in frozen human serum samples.

BACKGROUND To generate exhaustive data on the stability of human anti-immunotherapeutic antibodies. MATERIALS & METHODS Samples collected from over 100 different subjects at various timepoints were analyzed shortly after serum collection using specific ELISAs and re-analyzed after long-term storage or multiple cycles of freeze-thaw. The general acceptance criteria for incurred sample reanalysis for ligand-binding assays were applied, as well as alternative stricter acceptance criteria promoted by various white papers. RESULTS Anti-immunotherapeutic antibodies are stable in undiluted serum samples stored at -80°C for at least 3.5 years and 3-12 freeze-thaw cycles. CONCLUSION Samples were selected to cover the heterogeneity of the polyclonal human immune response, therefore this stability data can be extended to all anti-vaccine and anti-drug antibodies.
UTILIZATION OF OPEN EDUCATIONAL RESOURCES (OER) AND QUALITY ASSURANCE IN UNIVERSITIES IN NIGERIA

This study examined the utilization of open educational resources (OER) among undergraduates in universities in Nigeria. It further investigated the extent to which the use of OER could ensure quality in education. A descriptive research design was used for the study. Five Research questions were raised and answered. All the research questions were subjected to descriptive analysis. The findings showed that: the level of awareness of undergraduates on the availability and usage of OER was moderate. The undergraduates were faced with series of challenges on the utilization of OER, such as erratic electricity supply, lack of familiarity with OER websites, university not internet connected, ignorance of OER availability. It was revealed that usage of OER enhanced sharing of common knowledge, course structure, access to quality learning materials and use of real instructional materials online. It was however revealed that there were lots of benefits of OER to undergraduates that include sharing world learning resources and students capacity building. It was recommended that universities as a matter of policy and urgency to have expressed connection to internet, give orientation to students on the use of OER, encourage students on the use of OER by attaching their learning to online resources.
In vitro and in vivo flavor release from intact and fresh-cut apple in relation with genetic, textural, and physicochemical parameters.

UNLABELLED Flavor release from 6 commercial apple cultivars (Fuji, Granny Smith, Golden Delicious, Jonagold, Morgen Dallago, and Red Delicious) under static conditions (intact or fresh-cut samples) and during consumption of fresh-cut samples (nosespace) was determined by proton transfer reaction mass spectrometry. Textural (firmness, fracturability, flesh elasticity, and rupture) and physicochemical (pH, acidity, and water content) properties of the apples were also measured. Static headspace analysis of intact fruits revealed Fuji and Granny Smith apples had the lowest concentration for all measured flavor compounds (esters, aldehydes, alcohols, and terpenes), whereas Red Delicious apples had the highest. Fresh-cut samples generally showed a significant increase in total volatile compounds with acetaldehyde being most abundant. However, compared to intact fruits, cut Golden and Red Delicious apples had a lower intensity for ester related peaks. Five parameters were extracted from the nosespace data of peaks related to esters (m/z 43, 61), acetaldehyde (m/z 45), and ethanol (m/z 47): 2 associated with mastication (duration of mastication-t(con); time required for first swallowing event-t(swal)), and 3 related with in-nose volatile compound concentration (area under the curve-AUC; maximum intensity-I(max); time for achieving I(max)-t(max)). Three different behaviors were identified in the nosespace data: a) firm samples with low AUC and t(swal) values (Granny Smith, Fuji), b) mealy samples with high AUC, I(max), t(swal) values, and low t(con) (Morgen Dallago, Golden Delicious), and c) firm samples with high AUC and I(max) values (Red Delicious). Strengths and limitations of the methodology are discussed. PRACTICAL APPLICATION Volatile compounds play a fundamental role in the perceived quality of food. Using apple cultivars, this research showed that in vivo proton transfer reaction mass spectrometry (PTR-MS) could be used to determine the relationship between the release of volatile flavor compounds and the physicochemical parameters of a real food matrix. This finding suggests that in vivo PTR-MS coupled with traditional physicochemical measurements could be used to yield information on flavor release from a wide range of food matrices and help in the development of strategies to enhance food flavor and quality.
How Bribery Distorts Firm Growth: Differences by Firm Attributes

How corruption affects economic performance has been studied for over a decade. Yet the lack of detailed firm-level data has limited research regarding who is carrying the real burden of corruption. This study shows that for firms in the Latin America and Caribbean region, bribery significantly distorts firm growth. Firms that pay bribes when conducting business transactions -- such as applying for permits, electricity, or water connections -- have 24 percent lower annual sales growth than firms that do not face such solicitations. Moreover, these distortions are more severe for low-revenue-generating and young firms. Using the instrumental variables method, the authors show that these results are robust to different specifications and the use of different sub-samples.
Please Hold the Line": Including Readiness to Use as a Predictor of M-Commerce Services Adoption by Consumers in Germany

This research paper reports the results of a study of M-commerce services adoption in Germany. A quota sample of two hundred respondents was taken in Berlin using a face-to-face questionnaire. Data regarding the use or intention to use M-commerce services, factors that influenced or might influence their adoption of the services, as well as demographic characteristics were collected. The data is analyzed using the Technology Acceptance Model (TAM) and Structural Equation Modelling (SEM). Further theoretical development is conducted using the broad approach taken by Venkatesh et al. (2003) in the development of the Unified Theory of Acceptance and Use of Technology (UTAUT): a focus on constructs that can readily be measured. The result is the Simplified Theory of Technology Acceptance (STAT). This model is unique in that it is parsimonious and yet achieves a high degree of predictive power. The model also includes a new construct called Readiness to Use. This construct was suggested by the SEM analysis and is found to be a useful addition to conceptualization and modelling of the adoption of new information technologies in a consumer context.
CHLOROQUINE RESISTANCE IN MALARIA: A DEFICIENCY OF CHLOROQUINE BINDING*

-Chloroquine-14C was used to study the processes which concentrate chloroquine in mouse red blood cells infected with chloroquine-sensitive or with chloroquine-resistant Plasmodium berghei. The initial rates of uptake and exchange of chloroquine-14C were both too fast to measure, yet large concentration gradients were maintained by the cells. When red blood cells were exposed to 10-8 M chloroquine at 220C, with pH between 7.2 and 7.4, steady-state gradients of chloroquine-14C were approximately 600: 1 (cells: medium) for cells infected with chloroquine-sensitive parasites, 100:1 for cells comparably infected with chloroquine-resistant parasites, and 14: 1 for uninfected cells. The processes responsible for these gradients were saturable, in agreement with the proposal of chloroquine binding to cellular constituents. No degradation of chloroquine was detected. The major difference between the and -resistant parasites a number, accessibility of chloroquine
In vivo antimalarial activity of ginseng extracts

Context: Novel antimalarial agents are in demand due to the emergence of multidrug resistant strains. Ginseng, a medicinal plant with antiparasitic activity, contains components that can be used to treat the tropical disease malaria. Objective: Ginsenosides and polysaccharides are active components of ginseng. This study aimed to elucidate the ability of these compounds to inhibit the replication of Plasmodium yoelii in an attempt to determine whether the medicinal uses of ginseng are supported by pharmacological effects. New antimalarial compounds may be developed from ginsenosides and water-soluble ginseng polysaccharides (WGP). Materials and methods: Ginsenosides and ginseng polysaccharides were prepared from ginseng. Antimalarial activities were examined by 4-day tests and repository tests. Macrophage phagocytosis was tested in normal and malaria-bearing mice. Results: Ginseng polysaccharides could inhibit residual malaria infection. After a 6-day treatment, the parasitemia reductions of WGP and acidic ginseng polysaccharide (WGPA) were 55.66% and 64.73% at 200 mg/kg/day, respectively. Ginsenosides showed significant antimalarial activity on early infection. Protopanaxadiol-type ginsenosides caused 70.97% chemosuppression at 50 mg/kg/day, higher than 52.8% of total ginsenosides at the same dose. Discussion and conclusion: Protopanaxadiol-type ginsenosides have remarkably suppressive activity during early infection, while acidic ginseng polysaccharides have significant prophylactic activity against malaria by stimulating the immune system. We propose that the activity of ginsenosides is dependent upon non-specific carbohydrate interactions and that the activity of ginseng polysaccharides is due to immunological modulation. Ginsenosides and ginseng polysaccharides might have a potential application in antimalarial treatments.
Does the Change in the Information Environment Affect the Choice between Bank Debt and Public Debt?

Using brokerage mergers and closures as natural experiments, we examine how exogenous changes in the information environment affect a firm’s choice between bank debt and public debt. Our difference-in-differences approach shows that exogenous increases in information asymmetry lead firms to substitute away from public debt towards bank debt, which is consistent with predictions in the theoretical literature that public bondholders are more sensitive than banks to information asymmetry problems. We also demonstrate that the effect of the change in the information environment on a firm’s debt choice is more pronounced for firms with low initial analyst coverage, for firms losing star analysts, and for firms with high asset substitution risk. Importantly, this paper directly tests the underlying assumption behind the theoretical framework by documenting an instantaneous negative bond market reaction, an insignificant change in bank loan spread, a reduced bond issuance and an increased bank loan issuance for firms with analyst loss.
The effect of antibiotic rotation on colonization with antibiotic-resistant bacilli in a neonatal intensive care unit.

OBJECTIVE This study was designed to test whether rotation of antibiotics can reduce colonization with resistant Gram-negative bacilli in a neonatal intensive care unit (NICU). METHODS A monthly rotation of gentamicin, piperacillin-tazobactam, and ceftazidime was compared with unrestricted antibiotic use in side-by-side NICU populations (rotation team vs control team). Pharyngeal and rectal samples were obtained 3 times a week and tested for Gram-negative bacilli resistant to each of the rotation antibiotics. Pulsed-field gel electrophoresis analysis determined the numbers of genetically discordant resistant organisms on each team. The association between colonization with a resistant bacillus (the primary outcome) and team assignment was tested. RESULTS A total of 1062 infants were studied during a 1-year period. A total of 10.7% infants on the rotation team versus 7.7% on the control team were colonized with a resistant bacillus. No interteam differences were distinguishable when the numbers of genetically discordant resistant organisms were normalized to the total number of team admissions. The incidence of nosocomial infection and mortality also were similar across teams. CONCLUSION These data indicate that rotation of parenteral antibiotics according to the applied protocol has no detectable effect in decreasing the reservoir of resistant Gram-negative bacilli in a tertiary-care NICU.
The Impact of Firm Collateral on Knowledge Intensive Consulting Firms

This paper explores how sales and employment for knowledge intensive consulting firms are correlated. I apply theory on cash flow-investment sensitivities, mostly applied to manufacturing firms, to a less capital intensive part of the economy. Therefore the knowledge intensive consulting sector is investigated but instead of analyzing the investment in plant and machinery this analysis regards the investment in skilled employees. The argument of Kaplan & Zingales (1997) regarding low cash flow-investment sensitivity being a sign of financial distress is applied. The main result is that firms less likely to be financially constrained display 60 percent higher sales-employment sensitivities than firms more likely to be financially constrained. The results are estimated from a sample comprising 23,500 Swedish knowledge intensive consulting firms.
HPV‐Related Follicular Cysts

Five examples of follicular cysts with papillary projections protruding into the lumen are given. In all cases, the lining was epidermoid. The cystic cavity contained compact, eosinophilic keratinous material. Groups of vacuolated keratinocytes with overlying tiers of parakeratotic cells were seen on the top of the crests. In the intervening valleys, there were irregular clumps of keratohyaline granules. These changes are diagnostic cytopathogenic effects of viral papillomas, However, papillomavirus common antigens were not identified by immunohisto-chemistry.