Miracle-dz/UniFAR-FTUs huggingface dataset:
DOES AUDIT COMMITTEE INDEPENDENCE IMPROVE INFORMATION CONTENT OF EARNINGS UNDER THE SARBANES-OXLEY ACT?

We examine the relationship between information content of earnings and the disclosure of audit committee independence under the Sarbanes-Oxley Act (SOX) and the Securities Exchange Commission (SEC) rulings. Specifically, we are interested in the difference in information content of earnings measured by earnings response coefficients between non-U.S. and U.S. firms in 2002 due to the fact that non-U.S. firms were not required to comply with the audit committee independence requirements while most U.S. firms were already in compliance with the rulings. Using 82 non-U.S. firms and 82 matched U.S. firms from the New York Stock Exchange (NYSE), we find evidence that the U.S. firms have higher information content of earnings than the non-U.S firms in 2002. The information content of earnings is found to be positively related to board and audit committee independence. For non-U.S. firms, we also find that early compliance with audit committee independence requirements is favorably recognized by the market. Our findings provide evidence that disclosures of fully independent audit committee and other corporate governance information under the SOX regulations as well as the SEC rulings actually improve information content of earnings.
Urethral ‘cripples’: two-staged procedures

Purpose of review To review the current literature on staged procedures in patients with previous urethral interventions (‘urethral cripples’). Recent findings Five studies published during the past 18 months could be identified, the majority with short-term follow-up and small patient numbers. Four studies investigated the outcome after redo surgery in hypospadias patients, one study after urethral stricture disease. Summary The few data published suggest acceptable complication rate and success rate for surgical outcome. Long-term and prospective data with special respect to sexual function, patient satisfaction, and quality of life are still lacking.
Exit strategies by private equity firms in the nordic region : An empirical assessment of IPO performance across private equity-backed- and non-backed firms and a qualitative assessment of exit strategies by private equity firms

This study investigates underpricing of private equity (PE)backed IPOs and the various exit routes available to PE firms. First, we examine whether IPO underpricing differ across PEbackedand non-backed (NB) firms employing different empirical techniques. Our final dataset consists of 60 PE-backedand 155 NB IPOs listed on Nordic exchanges (2005-2014). Second, we investigate exit strategiesand (potential) interrelation between entry and exit by PE firms, through interviews with partners from renowned PE firms (Altor, EQT, FSN Capital, Herkules Capital and HitechVision). We found PE-backed IPOs to be significantly less underpriced than NB IPOs, consistent with prior research. Interview respondents attribute our result to i) PE-sponsors may be superior at timingand promoting IPOs and/or ii) PE-sponsors may strive to maximise the offer price to boost proceeds. Consensus in prior research attributes our finding to PE-sponsors being able to certify true firm value in IPOs. Moreover, we document significantly lower underpricing of venture capital compared to buyout-backed IPOs. Finally, we find that underpricing increases with the aftermarket volatility (and thereby the risk) related to an issue, independent of PE-backing. Respondents from interviews listed price, transaction risk and divestment efficiency as the most important factors determining choice of exit route. The majority expressed strong preference for trade sales (ceteris paribus) as it enables efficient divestment and commonly provides superior pricing. In contrast, IPO appeared to represent the least favourable exit channel due to inefficient divestment and extensive regulation. However, the respondents underlined that IPOs may represent the preferred exit for particularly successful (and large) portfolio firms, as it “enables participation in future value creation while at the same time taking some “risk off the table”” Respondent 4. Finally, we find that exit opportunities related to an investment case may have decisive implications for whether PE-sponsors enter or not.
Multiple OS rotational environment an implemented Moving Target Defense

Cyber-attacks continue to pose a major threat to existing critical infrastructure. Although suggestions for defensive strategies abound, Moving Target Defense (MTD) has only recently gained attention as a possible solution for mitigating cyber-attacks. The current work proposes a MTD technique that provides enhanced security through a rotation of multiple operating systems. The MTD solution developed in this research utilizes existing technology to provide a feasible dynamic defense solution that can be deployed easily in a real networking environment. In addition, the system we developed was tested extensively for effectiveness using CORE Impact Pro (CORE), Nmap, and manual penetration tests. The test results showed that platform diversity and rotation offer improved security. In addition, the likelihood of a successful attack decreased proportionally with time between rotations.
Elevated hepatic and depressed renal cytochrome P450 activity in the Tg2576 transgenic mouse model of Alzheimer's disease

Recent studies indicate that the Tg2576 transgenic mouse model of Alzheimer's disease [tg(hAPP)] demonstrates disturbances in plasma glucose and neuroendocrine function reminiscent of Alzheimer's disease (AD). Alterations in any one of these systems can have a profound effect on hepatic cytochrome P450 (CYP) expression. Additionally, the recent discovery that amyloid beta 1–42 can induce the expression of CYP reductase in neuronal cultures further suggests that hepatic CYP‐related metabolism may be affected by the expression of mutant human amyloid precursor protein in these tg(hAPP) mice. Therefore, the current study was conducted to investigate the activity and protein content of several CYP isoforms in the livers and kidneys of aged (20‐month‐old) tg(hAPP) mice. tg(hAPP) mice exhibit significant elevations in hepatic CYP2B, CYP2E1‐, CYP3A‐ and CYP4A‐associated activities and CYP4A immunoreactive protein compared with wild‐type. In contrast to the liver, a significant depression in renal CYP2E1‐ and CYP4A‐associated activities were demonstrated in tg(hAPP) mice. The presence of the mutant hAPP protein was detected in the brain, kidney and livers of tg(hAPP) mice.
Factors associated with mouthguard use and discontinuation among rugby players in Malaysia.

AIMS To assess rugby players' preferences for using a mouthguard and to determine the factors contributing to the use and discontinuation of a mouthguard. METHODS A cross-sectional study was conducted in two rugby tournaments from 2009 to 2010. Samples were selected by convenience sampling. Participants were required to complete a self-administered questionnaire, which inquired about awareness and pattern of mouthguard use, as well as reasons if discontinued. RESULTS Completed questionnaires were returned by 456 participants, with an estimated response rate of 77.8%. All participants were male (mean age = 22.73, SD = 3.98). Median duration of playing was 6 years, and median frequency was 6 h per week. Overall mouthguard use was low (31.1%, n = 142), especially for custom-fitted mouthguard (1.8%, n = 8), followed by stock mouthguard (7.7%, n = 35). Boil-and-bite type was most commonly used (21.1%, n = 96). Of those who wore a mouthguard before, only 28% continued using it. The discontinuation rate for each type was as follows: stock, 57.1% (P = 0.032); boil-and-bite, 80.2% (P = 0.002); and custom, 37.5% (P = 0.04). Age was a significant factor for mouthguard use (P = 0.007, OR = 1.10, 95% CI = 1.03-1.17). Breathing disturbance (OR = 3.36, 95% CI = 1.17-9.72) and general discomfort (OR = 3.71, 95% CI = 1.68-8.20) were significant factors in discontinuing mouthguard use. CONCLUSIONS The use of mouthguard was low among rugby players. Custom-made was the least worn type, possibly due to limited availability. The use of mouthguard increased slightly with age but was discouraged by breathing interference and general discomfort. Therefore, preventive effort should focus on early education and reinforcement, as well as on the improvement of wearability and accessibility.
The Expansion of the Peer-to-Peer Lending

Peer-to-peer lending platforms are online intermediaries that match lenders with borrowers. We use data from the two leading online lenders, Prosper and Lending Club, to explore main drivers of their expansion in the United States. We exploit the heterogeneity in local lending markets at the county level to analyze three hypotheses for the penetration of online lenders: 1) crisis-related; 2) competition-related; and 3) Internet-related. Our findings support the competition-related hypothesis as online lenders have expanded more in areas with lower density of branch network and lower bank concentration that we interpret as weaker brand loyalty. We also document that spatial, socio-economic and demographic characteristics determine the expansion of online lenders.
UNDERPRICING AND CORPORATE GOVERNANCE－EVIDENCE FROM TAIWAN SECURITIES MARKET

To enhance the corporate governance of listed firms, Taiwan prescribes that the initial public offerings (IPOs) after February 19, 2002, have to set up at least two independent directors and one independent supervisor who posses financial or accounting expertise. The corporate governance reform of Taiwan offers an opportunity to investigate the effect of corporate governance on IPOs market. Using data from Taiwan's initial public offerings (IPOs), this study documents evidence that the magnitudes of under-pricings of IPOs after 2002 are significantly smaller than those of before. This shows that the corporate governance can reduce the investors’ uncertainty about the IPOs. The empirical evidence also indicates that the percentage of shares holdings owned by directors/supervisors is demonstrated to have negative relationship with the underpricing of the IPOs. This study contributes to the literature in the following ways. First, as Ritter and Welch (2002) suggest that future progress in the IPO underpricing literature will mainly come from agency conflict explanation, this study provides evidence about the effect of corporate governance on IPOs market. Second, as for the issue about the policy implication of the SFB 2002’ rules, this study provides the empirical evidence. Third, whether the government should prescribe the firms to set up independent directors? This study offers a direction for future discussion.
Increased Body Mass Index Associated With Increased Harm Avoidance and Decreased Self-Directedness in Japanese Women

Previous studies have suggested that body mass index (BMI) is related to personality traits, and that there may be gender specificity in this relationship. In the present study, the association between BMI and the 7 dimensions of the Temperament and Character Inventory was investigated in 567 Japanese healthy volunteers, with special attention on gender effects. Height and weight were self-reported, and BMI was calculated from these values. In the multiple regression analyses, higher BMI was related to higher scores of harm avoidance (p < 0.05) and lower scores of self-directedness (p < 0.01) in women, whereas BMI was not related to any Temperament and Character Inventory dimension in men. The present study suggests that increasing BMI is associated with increased harm avoidance and decreased self-directedness in women but not in men in healthy subjects.
Elevated Fra-1 expression causes severe lipodystrophy

A shift from osteoblastogenesis to adipogenesis is one of the underlying mechanisms of decreased bone mass and increased fat during aging. We now uncover a new role for the transcription factor Fra-1 in suppressing adipogenesis. Indeed, Fra1 (Fosl1) transgenic (Fra1tg) mice, which developed progressive osteosclerosis as a result of accelerated osteoblast differentiation, also developed a severe general lipodystrophy. The residual fat of these mice appeared immature and expressed lower levels of adipogenic markers, including the fatty acid transporter Cd36 and the CCAAT/enhancer binding protein Cebpa. Consequently accumulation of triglycerides and free fatty acids were detected in the serum of fasting Fra1tg mice. Fra-1 acts cell autonomously because the adipogenic differentiation of Fra1 transgenic primary osteoblasts was drastically reduced, and overexpression of Fra-1 in an adipogenic cell line blocked their differentiation into adipocytes. Strikingly, Cebpa was downregulated in the Fra-1-overexpressing cells and Fra-1 could bind to the Cebpa promoter and directly suppress its activity. Thus, our data add to the known common systemic control of fat and bone mass, a new cell-autonomous level of control of cell fate decision by which the osteogenic transcription factor Fra-1 opposes adipocyte differentiation by inhibiting C/EBPα.
Tobacco education in UK dental schools: A survey of current practice

OBJECTIVE To investigate the current provision of tobacco education (tobacco use and cessation), assessment and e-cigarette education in UK dental and dental hygiene and therapy (DHT) undergraduate programmes. MATERIALS AND METHODS The study was conducted using a self-administered questionnaire sent to all UK institutions training dental and DHT students during the academic year 2015/2016. RESULTS Twenty-five programmes returned completed questionnaires (response rate 68%). All programmes (100%) reported delivering tobacco education, delivered by multiple individuals in 78% of the programmes. Assessment of the theoretical and practical aspects of tobacco education was reported in 80% and 72% of the programmes, respectively. More formal teaching time was devoted to the theoretical aspects (100% >2 hours) rather than the practical aspects (76% > 2 hours) of tobacco education. All programmes expected their graduates to be clinically competent at discussing the health consequences of smoking, deliver a brief smoking cessation intervention, and referring patients to stop smoking services. The use of the National Centre for Smoking Cessation and Training "Very Brief Advice" (NCSCT VBA) training package was reported to be mandatory in 36%, and recommended, in 44% of programmes. Specialised stop smoking services delivered teaching in 40% of both dental and DHT training programmes whilst another 40% reported previous input from specialist smoking cessation services but not in 2015/2016. Most programmes reported delivery of teaching on electronic cigarettes, with 12% delivering a standalone lecture on this topic. CONCLUSIONS Tobacco education is an important component of dental training. Dental education programmes should remain responsive to a rapidly changing field and fully utilise the available resources.
Irradiated U937 Cells Trigger Inflammatory Bystander Responses in Human Umbilical Vein Endothelial Cells through the p38 Pathway

Radiation-induced bystander effects are a well-known phenomenon that are observed when treating cancer and other diseases after radiotherapy, and even after occupational exposure to radiation. However, little is known about the crosstalk between irradiated macrophages and endothelial cells that line the circulatory system, which may play a role in the development of atherosclerosis. In the current study, we found that the expression of inducible nitric oxide synthase (iNOS) and the intracellular level of nitric oxide (NO) in gamma-irradiated U937 macrophage cells were significantly increased. When human umbilical vein endothelial cells (HUVECs) were co-cultured with gamma-irradiated U937 cells, additional micronuclei (MN) and apoptosis were induced so that the plating efficiency of the bystander HUVECs decreased and P38 was overexpressed in the bystander HUVECs cells. In addition, the contents of vascular cell adhesion molecule 1 (VCAM-1) and the activities of matrix metalloproteinase-9 (MMP-9) in the culture medium of bystander HUVECs were increased. Furthermore, during cell co-culture the adhesive ability of irradiated U937 cells to the bystander HUVECs increased. When U937 cells were treated with 500 μM S-methylisothiourea sulfate (SMT) (iNOS inhibitor) before irradiation, and HUVECs were treated with 10 μM SB203580 (p38 inhibitor) before cell co-culture or treated with 20 μM c-PTIO (NO scavenger) in the co-culture medium, the bystander micronuclei and the amounts of VCAM-1 and MMP-9 in the medium of bystander HUVECs were diminished, and the ability of irradiated U937 cells adhering to HUVECs was also reduced, while the plating efficiency of bystander HUVECs partially recovered. These results demonstrated that irradiated U937 cells appear to release nitric oxide and thereby further trigger apoptosis and inflammatory responses in the bystander HUVECs through a p38-dependent pathway.
Point prevalence survey of urinary catheterisation in care homes and where they were inserted, 2012

The extent to which the use of catheter care bundles and other interventions has led to a reduction in urinary catheterisation rates is unknown. We aimed to determine current urinary catheterisation rates in care homes with residents over 65 years old, and determine the extent to which residents are discharged from the hospital setting with urinary catheters. A point prevalence questionnaire survey was used in care homes that looked after residents over 65 years in six UK health boards or primary care trusts, to determine urinary catheterisation rates, and where these catheters were inserted. Questionnaires for 445 of 461 care homes (96.5%) were completed, 425 of 445 care homes cared for residents over 65 years; 888 (6.9%) of 12,827 residents had a urethral (82.5%) or supra-pubic (17.5%) urinary catheter. Over half of all catheters (both urethral and suprapubic, 57.4%, 509 of 888 catheters), and 3.1% of all residents had a catheter inserted while the residents were hospital inpatients, and then discharged back to the care home still catheterised. There was a significant variation in urinary catheterisation rates in the care homes surveyed, and rates remain similar to previous English surveys in 2003 and 2009. More still needs to be done to understand the variation in urinary catheterisation rates in care homes and reduce these rates, including the numbers of residents that are discharged from hospital with a urinary catheter.
Statins, fenofibrate, and quinapril increase clot permeability and enhance fibrinolysis in patients with coronary artery disease

Summary. Background: Aspirin increases fibrin clot porosity and susceptibility to lysis. It is unknown whether other drugs, in combination with aspirin, used in the treatment of coronary artery disease (CAD) might affect clot structure and resistance to lysis. Aim: The aim of the study was to assess the effects of statins, fibrates, or angiotensin‐converting enzyme inhibitors (ACEIs) on fibrin clot properties. Patients and methods: In a randomized double‐blind study, men with advanced CAD taking low‐dose aspirin were assigned to receive one of the four drugs: simvastatin 40 mg day−1 (n = 13), atorvastatin 40 mg day−1 (n = 12), fenofibrate 160 mg day−1 (n = 12), and quinapril 10 mg day−1 (n = 11) for 28 ± 2 days. Moreover, CAD patients (n = 13) taking aspirin (75 mg day−1) for 8 weeks were studied after additional 4 weeks on an open‐label basis. Thirty men served as healthy controls. Plasma clot permeability and tissue plasminogen activator‐induced fibrinolysis were evaluated at baseline and after drug administration. Results: Permeability increased following the administration of simvastatin (by 20%; P = 0.01), atorvastatin (by 22%; P = 0.001), fenofibrate (by 16%; P = 0.02), and quinapril (by 13%; P = 0.04) like for aspirin (P < 0.001). Turbidity analysis showed that administration of any of the drugs was associated with higher maximum absorbancy, suggesting thicker fibers, and shorter fibrinolysis time (P < 0.001). Post‐treatment reduction in lysis time correlated with an increase in clot porosity in all the groups (r from 0.42 to 0.61; P from 0.01 to 0.001). Conclusions: Statins, fibrates, and ACEIs may increase plasma clot permeability and susceptibility to fibrinolysis in CAD patients receiving aspirin. This novel antithrombotic mechanism might contribute to clinical benefits of the drugs tested.
Time course of pain after uterine artery embolization for fibroid disease.

UNLABELLED Uterine artery embolization (UAE) is emerging as a nonsurgical therapy for fibroid disease in many women. One of the major issues in the continuing development of UAE is pain control after the procedure. The authors' experience has been that postprocedural pain after UAE follows a consistently predictable course. This study is designed to define the time course of pain after UAE for the management of fibroid disease. METHODS The records of patient-controlled analgesia usage after UAE in 50 patients were reviewed and analyzed, and compared with the general population of UAE patients. RESULTS The pain experienced after UAE follows a consistent pattern over time. Pain increases over the first 2 hours after the procedure is completed and then plateaus for several hours. Pain then decreases fairly rapidly to a much lower level. CONCLUSIONS This observation can serve as a baseline for evaluation of different pain-control protocols after UAE.
Topic: Entrepreneurial Process and Social Networks: A Dynamic Perspective

Entrepreneurship is undoubtedly a social process and creating a firm requires both the mobilization of social networks and the use of social capital. This book addresses the gap that exists between the need to take these factors into consideration and the understanding of how network relationships are developed and transformed across the venturing process. Expert contributions from key scholars in the field illustrate how social networks evolve across entrepreneurial stages, using studies from different regions across the world. Offering a comprehensive understanding, they emphasize the role of formal networks created inside professions and firms. Also examined is the impact of context, including both family and internationally variable institutions, that can help entrepreneurs to access resources and competencies useful for their projects. The book concludes by emphasizing the various research challenges: which theories are useful for our endeavours and which new methods can be used to understand the dynamics of the venturing process? Dynamic and eminently practical, this book will be invaluable to scholars and students studying the entrepreneurial process and the impact of social networks. It will also prove a useful tool in aiding entrepreneurs to optimize the development of their networks and better manage their entrepreneurial processes.