Miracle-dz/UniFAR-FTUs huggingface dataset:
The Relationship Between the Audit Committee and the Internal Audit Function: Evidence from Australia and New Zealand

This study examines the separate influence of independence and financial experience on audit committee relations with the internal audit function. Using data from Australia and New Zealand, the study focuses on audit committees and internal audit in both private and public sector entities. Data were collected by means of a questionnaire sent to chief internal auditors. The results suggest that independence and accounting experience have a complementary impact on audit committee relations with internal audit. Independence is more associated with issues of process while accounting experience is associated with the extent that the audit committee reviews the work of the internal audit function. There are also some differences based on country and sector. Overall, the findings have important implications for regulators in light of recent calls for audit committee members to have accounting expertise in addition to being independent.
Can corruption and economic crime be controlled in developing countries and if so, is it cost‐effective?

Purpose – The aim of this paper is to assess international efforts in combating corruption and their implications for developing countries. The paper discusses the globalized character of corruption in the modern world together with methods applicable to combat the problem.Design/methodology/approach – The investigation is structured at two levels: the policies are studied at the organizational level and by sector, by looking at money laundering and bribery – two economic crimes that are widespread in the developing world. This identifies major trends in the international instruments to combat corruption and assess their efficiency. The main method is cost‐benefit analysis.Findings – The findings of this paper are: initially positive ideas of enhancing control and prosecution of economic crime are not bringing the expected results. The criminal law enforcement approach chosen by the main international organizations – UN, World Bank, and EU – is not effective.Practical implications – Until the approach of .
Electrophysiological determinants of hypokalaemia‐induced arrhythmogenicity in the guinea‐pig heart

Aim: Hypokalaemia is an independent risk factor contributing to arrhythmic death in cardiac patients. In the present study, we explored the mechanisms of hypokalaemia‐induced tachyarrhythmias by measuring ventricular refractoriness, spatial repolarization gradients, and ventricular conduction time in isolated, perfused guinea‐pig heart preparations.
Collective livestock research for sustainable disease management in Mali and Burkina Faso

An international multi-disciplinary team of scientists, led by the International Livestock Research Institute (ILRI), tackled the problem of bovine trypanosomosis and the development of drug resistance in West Africa, inter alia, by the promotion of rational drug use (RDU) principles. These principles had been brought to farmers by practical training and by the provision of information leaflets. This study aimed to evaluate the impact of RDU training at smallholder level with respect to advances in farmers' knowledge and farm productivity before research outputs could be scaled up. Therefore, 508 cattle farmers attended a disease-specific knowledge test and provided information about farm production. Results show that farmers who participated in the training are more likely to identify signs and causes of the disease and to correctly administer drugs. Allocating scores to each question in the knowledge tests and scrutinizing the differences between trained and untrained farmers by matching procedures shows that participating farmers reach higher scores in all knowledge categories. Moreover, the acquisition of additional knowledge and the application of improved control strategies significantly increase farm performance. Additionally, an allocative effect was identified since trypanocide expenditures were saved by less expensive inputs.
The Lead-Lag Relationship between Cash and Stock Index Futures in a New Market

This paper investigates the lead-lag relationship in daily returns and volatilities between price movements of the FTSE/ATHEX-20 and FTSE/ATHEX Mid-40 stock index futures and the underlying cash indices in the relatively new futures market of Greece. Empirical results show that there is a bi-directional relationship between cash and futures prices. However, futures lead the cash index returns, by responding more rapidly to economic events than stock prices. This speed is much higher in the more liquid FTSE/ATHEX-20 market. Moreover, results indicate that futures volatilities spill information over to the corresponding cash market volatilities in both investigated futures markets, but volatilities in the cash markets have no effect on the volatilities of futures markets. Overall, it seems that new market information is disseminated faster in the futures market compared to the stock market. This implies that the futures markets can be used as price discovery vehicles, providing further evidence that derivatives markets contribute to completing and stabilising capital markets in Greece. A further finding of this study is that futures volume and disequilibrium effects between cash and futures prices are important variables in the explanation of volatilities in cash and futures markets.
The Impact of Corporate Governance on the Relationship between Investment Opportunities and Dividend Policy: An Endogenous Switching Model Approach*

This study investigates the role of corporate governance in the relationship between investment opportunities and dividend payouts. The study sample is divided into strong and weak governance regimes to investigate outcome and substitute effects, where the former stresses the negative relationship between investment opportunity and dividend payouts in a strong governance regime while the latter emphasizes the positive relationship between the two in a weak governance regime. Using the endogenous switching model on a sample of Taiwan publicly listed firms from 2000 to 2009, this study concludes that the substitute model hypothesis is supported using different governance variables, but no outcome effect is identified.
Surface Engineering of Nanostructured Titanium Implants with Bioactive Ions

Surface nanofeatures and bioactive ion chemical modification are centrally important in current titanium (Ti) oral implants for enhancing osseointegration. However, it is unclear whether the addition of bioactive ions definitively enhances the osteogenic capacity of a nanostructured Ti implant. We systematically investigated the osteogenesis process of human multipotent adipose stem cells triggered by bioactive ions in the nanostructured Ti implant surface. Here, we report that bioactive ion surface modification (calcium [Ca] or strontium [Sr]) and resultant ion release significantly increase osteogenic activity of the nanofeatured Ti surface. We for the first time demonstrate that ion modification actively induces focal adhesion development and expression of critical adhesion–related genes (vinculin, talin, and RHOA) of human multipotent adipose stem cells, resulting in enhanced osteogenic differentiation on the nanofeatured Ti surface. It is also suggested that fibronectin adsorption may have only a weak effect on early cellular events of mesenchymal stem cells (MSCs) at least in the case of the nanostructured Ti implant surface incorporating Sr. Moreover, results indicate that Sr overrides the effect of Ca and other important surface factors (i.e., surface area and wettability) in the osteogenesis function of various MSCs (derived from human adipose, bone marrow, and murine bone marrow). In addition, surface engineering of nanostructured Ti implants using Sr ions is expected to exert additional beneficial effects on implant bone healing through the proper balancing of the allocation of MSCs between adipogenesis and osteogenesis. This work provides insight into the future surface design of Ti dental implants using surface bioactive ion chemistry and nanotopography.
Conformational and Oligomeric Effects on the Cysteine pKa of Tryparedoxin Peroxidase

Abstract Typical 2-Cys peroxiredoxins (Prxs) are peroxidases which regulate cell signaling pathways, apoptosis, and differentiation. These enzymes are obligate homodimers, and can form decamers in solution. During catalysis, Prxs exhibit cysteine-dependent reactivity which requires the deprotonation of the peroxidatic cysteine (Cp) supported by a lowered pKa in the initial step. We present the results of molecular dynamics simulations combined with pKa calculations on the monomeric, dimeric and decameric forms of one typical 2-Cys Prx, the tryparedoxin peroxidase from Trypanosoma cruzi (PDB id, 1uul). The calculations indicate that Cp (C52) pKa values are highly affected by oligomeric state; an unshifted Cp pKa (∼ 8.3, comparable to the pKa of isolated cysteine) is calculated for the monomer. In the dimers, starting with essentially identical structures, the Cps evolve dynamically asymmetric pKas during the simulations; one subunit's Cp pKa is shifted downward at a time, while the other is unshifted. However, when averaged over time, or multiple simulations, the two subunits within a dimer exhibit the same Cp, showing no preference for a lowered pKa in either subunit. Two conserved pathways that communicate the asymmetric pKas between Cps of different subunits can be identified. In the decamer, all the Cp pKas are shifted downward, with slight asymmetry in the dimers which form the decamers. Structural analyses implicate oli- gomerization effects as responsible for these oligomeric state-dependent Cp pKa shifts. The intra-dimer and the inter-dimer subunit contacts in the decamer restrict the conformations of the side chains of several residues (T49, T54 and E55) calculated to be key in shifting the Cp pKa. In addition, the backbone fluctuations of a few residues (M46, D47 and F48) result in a different electrostatic environment for the Cp in dimers relative to the monomers. These side chain and backbone interactions which contribute to pKa modulation indicate the importance of oligomerization to the function of the typical 2-Cys Prxs.
Vitamin E supplementation inhibits muscle damage and inflammation after moderate exercise in hypoxia.

BACKGROUND Exercise under hypoxic conditions represents an additional stress in relation to exercise in normoxia. Hypoxia induces oxidative stress and inflammation as mediated through tumour necrosis factor (TNF)-α release that might be exacerbated through exercise. In addition, vitamin E supplementation might attenuate oxidative stress and inflammation resulting from hypoxia during exercise. The present study aimed to evaluate the effects of vitamin E supplementation (250 mg) on inflammatory parameters and cellular damage after exercise under hypoxia simulating an altitude of 4200 m. METHODS Nine volunteers performed three sessions of 60 min of exercise (70% maximal oxygen uptake) interspersed for 1 week under normoxia, hypoxia and hypoxia after vitamin E supplementation 1 h before exercise. Blood was collected before, immediately after and at 1 h after exercise to measure inflammatory parameters and cell damage. RESULTS Percentage oxygen saturation of haemoglobin decreased after exercise and recovered 1 h later in the hypoxia + vitamin condition (P < 0.05). Supplementation decreased creatine kinase (CK)-TOTAL, CK-MB and lactate dehydrogenase 1 h after exercise (P < 0.05). The exercise in hypoxia increased interleukin (IL)-6, TNF-α, IL-1ra and IL-10 immediately after exercise (P < 0.05). Supplementation reversed the changes observed after exercise in hypoxia without supplementation (P < 0.05). CONCLUSIONS We conclude that 250 mg of vitamin E supplementation at 1 h before exercise reduces cell damage markers after exercise in hypoxia and changes the concentration of cytokines, suggesting a possible protective effect against inflammation induced by hypoxia during exercise.
Following the Leader: Examining Leadership Characteristics, Alcohol Use, and Hooking Up among College Students

Although it is generally assumed that leadership traits are linked to positive outcomes, it is unclear how they might be related to less desirable health behaviors. In a sample of 623 undergraduate students, a series of structural equation models examined the relationship between transformational leadership traits and risky health behaviors (i.e., alcohol consumption and hooking up). The models fit the data well and indicated that higher levels of transformational leadership traits were related to higher levels of alcohol consumption and risky sexual behaviors. It seems that those students who endorse higher transformational leadership characteristics are also embracing negative health behaviors.
Characterising Electoral Systems: An Empirical Application of Aggregated Threshold Functions

This article proposes a new way to measure proportionality using aggregated threshold functions. Electoral systems can be summarised by a single value that shows the necessary share of the total vote to win either one seat or half of the seats in parliament. The article calculates aggregate threshold values for 142 different electoral systems that were used in 525 democratic elections between 1946 and 2000. These results are also contrasted with the most commonly used indices of proportionality and turn out to be both substantively and empirically richer. Aggregated threshold functions provide both students and reformers of electoral systems with a measure based purely on institutional variables that offers an exhaustive summary of the functioning of many electoral systems.
SOCIAL RESPONSIBILITY IN HIGHER EDUCATION INSTITUTIONS: APPLICATION CASE FROM THE MIDDLE EAST

Universities represent a vital body part of any societies. Universities nowadays are faced with new environment and challenges that necessitate the need to be independent from governmental and state support. The changing environment in which universities function and the challenges that higher education has been facing were identified as: mass expansion of higher education; decrease of state expenditure and support for universities; diversification of financial resources; internationalization; commercialization; changes brought by IC&T development, the adaptation of curricula to accommodate and capitalize on labour market requirements. These changes and challenges will have their impact on the quality of education, university autonomy, academic freedom, its changing focus and responsibilities towards society. This highlight that universities are moving toward corporatization which calls for them to be a good corporate citizen and the best approach for universities to achieve that is by adapting the concept of Social Responsibility. This paper aims to discuss how universities could achieve development, sustainability, and competitiveness through applying University social Responsibility USR concepts. Also this paper will present the case of The Hashemite University as a socially responsible university. In conclusion applying social responsibility to universities will help them facing the rapidly changing environment and challenges. University social responsibility can be used effectively by universities as presented in the case of Hashemite University to ensure development and sustainability for the university and society.
An Intelligent Approach for Anti-Spoofing in a Multimodal Biometric System

-While multimodal biometric systems are considered to be more robust than unimodal ones but traditional fusion rules are more sensitive to spoofing attempts. The proposed system is designed to overcome spoofing in worst-case scenario where impostor was able to create fake biometric traits of both face and fingerprint modalities in the presented multimodal biometric system. The paper investigates median filtering fusion rule as a spoofing resistant alternative to traditional sum rule based fusion rules. Experiments on the latest face video database (CASIA Face Anti-Spoofing Database) and fingerprint spoofing database (Fingerprint Liveness Detection Competition 2015) illustrate that the given system is more robust to spoofing attacks than the existing anti-spoofing methods even when m out of n samples of both the biometric traits to be combined are attacked.
CHALLENGES AND OPPORTUNITIES OF VOLUNTARY RESETTLEMENT SCHEMES IN ETHIOPIA: A CASE FROM JIRU GAMACHU RESETTLEMENT VILLAGE, NONNO DISTRICT, CENTRAL ETHIOPIA

The main objective of this study is to look into the current status of the voluntary rural resettlers in Nonno District with special reference to Jiru Gamachu Resettlement Site. The necessary data were generated both from primary and secondary sources. Field observations, sample household survey, key informant interview and focus group discussion were the principal means of generating data from primary sources. Secondary data were obtained from the offices of Oromiya Food Security Disaster Prevention and Preparedness Commission and different offices in Nono District. Most of the data were analyzed qualitatively. A quantitative technique known as household food balance model was used to measure the households’ per capita dietary energy available. The findings of this study confirm that the resettlers are well successful in adapting to the physical and social environment of the new area. They are well access to basic socio-economic facilities like school, potable water, health service centers, veterinary services and reasonable farmland size. They were able to secure their subsistence food requirements that they had never experienced in their birth places. Over 90 % of the surveyed sample households were obtaining well over the nationally set minimum dietary energy requirement, 2100kcal/day/person. Based on the findings of the study, both short term and long term rural development intervention schemes are recommended for the farther betterment of the lives of the resettlers in Jiru Gamachu site.
Effects of Stimulation Level and Electrode Pairing on the Binaural Interaction Component of the Electrically Evoked Auditory Brain Stem Response

Objectives: The purpose of this study was to investigate the effects of stimulation level and electrode pairing on the binaural interaction component (BIC) of the electrically evoked auditory brain stem response (EABR) in Nucleus cochlear implant (CI) users. Design: Ten postlingually deafened adult CI users participated in this study. EABRs were measured using loudness balanced, biphasic current pulses presented in the left monaural, right monaural, and bilateral stimulation conditions. BICs were computed based on measures of the EABR obtained for each subject by pairing the electrode 12 (of 22 intracochlear electrodes) in the right ear with each of 11 electrodes spaced across the electrode array in the left ear. The effect of stimulation level on the amplitude of the BIC was investigated by measuring growth functions of the BIC from six subjects. The effect of electrode pairing on the amplitude of the BIC was studied at high stimulation levels in 10 subjects and at low stimulation levels in seven subjects. The high stimulation level was chosen as the 90% point of the subject's dynamic range (DR) or the highest stimulation level in which the electrophysiologic recordings were not contaminated by muscle artifacts. The low stimulation level was chosen as a level that was 10% point of subject's DR higher than the BIC threshold for six of these seven subjects. For one subject, BIC thresholds were not available and the low stimulation level was referred to the 70% point of subject's DR. Results: BICs were successfully recorded from all 11 interaural electrode pairs for a majority of subjects tested at both stimulation levels. BIC amplitudes increased with stimulation level. The effect of stimulation level on latencies of the BIC was less robust. At high stimulation levels, BIC amplitudes did not change significantly as the stimulating electrode used in the left ear was systematically varied. When low stimulation levels were used, BIC amplitude was maximal for interaural electrode pairs with similar intracochlear positions and decreased when the offset between interaural electrodes increased. Conclusions: This study demonstrates that stimulation level affects amplitudes of the BIC response. It is possible to record the BIC of the EABR in bilateral CI users even from interaural electrode pairs that have large interaural offsets. This finding suggests that when high-level stimuli are used, there is a broad pattern of current spread within the two cochleae. At lower stimulation levels, the spread of excitation within the cochlea is reduced making the effect of electrode pairing on the amplitude of the BIC more pronounced.
Clinical Biochemistry of Sporidesmin Natural Intoxication (Facial Eczema) of Sheep

The effects of facial eczema, i.e. intoxication by the mycotoxin sporidesmin, were investigated by extensive biochemical screening of serum in 100 controls (A), 31 clinically ill (B) and 219 apparently healthy (C) Manech ewes under field conditions. Dramatic increases of gamma-glutamyltransferase1), alkaline phosphatases, bilirubin, cholesterol, aspartate and alanine aminotransferases, and lactate dehydrogenase confirmed the severity of liver damage in group B, but they were also observed in slightly more than 50% of group C animals. This demonstrated the true extent of the disease, which could be best assessed by the measurement of serum gamma-glutamyltransferase; but since this enzyme was still elevated one year later, it cannot be used as a reliable prognostic parameter.
Localizing Land Governance, Strengthening the State: Decentralization and Land Tenure Security in Uganda

Decentralization of land governance is expected to significantly improve land tenure security of small-scale farmers in Africa, through ensuring better protection of their assets and reducing land-related conflicts. This paper, however, cautions not to have too high expectations of transferring responsibilities for land administration and dispute resolution to local government bodies. Field research in Mbarara District in south-western Uganda brings out how decentralization has limited impacts in terms of localizing land services provision. Nonetheless, local land governance has transformed in important ways, as decentralization adds to institutional multiplicity, and fuels competition among state and non-state authorities, and about the rules they apply. Rather than strengthening local mechanisms for securing tenure, the reforms introduce new forms of tenure insecurity, fail to transform local conventions of dealing with land disputes and delegitimize local mechanisms for securing tenure. In practice, decentralization has had limited effects in securing tenure for the rural poor, yet reinforces the presence of the state at the local level in diverse ways.
Auditory cortex activation associated with octave illusion

&NA; Most right‐handers perceive an octave illusion when they are presented with a 400 Hz tone to one ear and with a 800 Hz tone to the other ear simultaneously, and when the tones continuously reverse between the ears: instead of the correct sound sequence, the subjects typically report a high tone in the right ear alternating with a low tone in the left. To study the neural basis of the illusion, we recorded neuromagnetic responses to binaural 400 and 800 Hz tones in different combinations. In the auditory cortex of each hemisphere, the 100 ms response (N100m) was stronger to pairs where the 800 Hz tone was presented to the contralateral ear and the 400 Hz tone to the ipsilateral ear than vice versa. The sustained fields tended to behave in an opposite manner. We suggest that the perceived locations of the sounds in the octave illusion follow the N100m lateralization, and the percept is contributed by streaming by the ear.