Miracle-dz/UniFAR-FTUs huggingface dataset:
Predicting Accounting Misstatements within Industries and Accounts

This study examines variables that may be useful in predicting accounting misstatements. Using a database of Accounting and Auditing Enforcement Release information and building on recent models and methodology, I separate the observations by industry to determine the firm and financial statement variables that are most useful in predicting the firms within specific industries that may have accounting misstatements. I also extend the previous models to determine the significant variables in predicting not only which firms may have misstatements, but also the account(s) in which a misstatement is likely to have occurred. These models use information that is readily available in the financial statements, making them useful to auditors, regulators, and other users of financial statements. Finally, I examined the consistency of the predictive variables over several time periods. My findings suggest that several variables that were found to be significant in a generalized model in previous literature lack significance in more specialized models and that some variables that were found to have no significance in a generalized model in previous literature do have significance in more specialized models. Specifically, the variables “soft assets” and “issue” appear to be the most consistent predictors of misstatements across industries, accounts, and time.
Internal control system as a mechanism for effective fund management of universities in Bayelsa State, Nigeria

The study examined the internal control system as a tool for effective fund management of universities in Bayelsa State, Nigeria. Due to the dwindling revenue allocation from the Federation account couple with the economic recession which gave birth to the inadequate funding of the universities by federal and state government which has led to strikes by teaching and non-teaching staff, dearth of equipment, facilities, dilapidated structures and indiscipline among staff and students which has prompt us to choose the topic: Internal control system as a mechanism for effective fund management of universities in Bayelsa State. To this end, the paper addressed the following areas which include; funds and sources of funds, challenges of school funds, and the rationale for funds management. The paper analysed the effect of internal control system on effective fund management in Bayelsa State Universities and proffers some remedies in tackling the menace of poor fund management as follows; introduction of internal auditing approaches to manage financial resources in universities for proper maintenance of school properties, adequate provision of infrastructural facilities, and proper management of school funds in order to achieve the aim and objectives of establishing such institutions. The researchers also recommended the monitoring of the laid down internal control procedures and safe keeping of all financial records/reports and yearly publication of same (financial reports).
Cerebral oxygenation in neonatal and pediatric patients during veno-arterial extracorporeal life support

Objective: To observe the effects of right carotid artery ligation and variations in extracorporeal life support (ECLS) flow on regional cerebral oxygenation index (rSO2i) measured using near infrared spectroscopy. Design: Prospective observational study. Setting: Tertiary children's hospital. Patients: Eleven neonatal and pediatric patients requiring veno-arterial ECLS support between June 2000 and March 2003. Interventions: Near infrared spectroscopy probe placement on left and right frontal regions of patients undergoing ECLS, before vessel cannulation or within 24 hrs of initiation of ECLS. Measurements and Main Results: Regional cerebral oxygenation was measured every minute for 72 hrs or until the patient was decannulated. The effect of cannulation on rSO2i from each hemisphere of the brain and the relationship between ECLS flow and rSO2i during ECLS support and “trialing off” periods were determined. Ligation of the right carotid artery resulted in a 12–25% decrease in rSO2i from baseline in the right frontal region for a duration ranging from 17 to 45 mins before returning toward baseline. No substantial change in the left frontal region rSO2i was detected during cannulation. Following this depression in rSO2i on the right, there was a transient increase above baseline in rSO2i observed in both hemispheres on initiating ECLS. No correlation between ECLS flow and rSO2i was found over the 72-hr period. Periods of “trialing off” ECLS were not related to any change in rSO2i in either hemisphere. Conclusions: This study demonstrated no relationship between ECLS flow and rSO2i changes during the 72-hr observation period. A brief period of cerebral oxygen desaturation of the right frontal region at the time of right carotid ligation was seen in all three study patients examined during cannulation, followed by an increased rSO2i with initiation of ECLS flow. Near infrared spectroscopy measurement may offer an important adjunct for neurologic monitoring of ECLS patients.
What Do Institutional Investors Know and Act on Before Almost Everyone Else: Evidence from Corporate Bankruptcies

We analyze investment behavior of institutional managers who hold and trade shares of firms that file for bankruptcy. We find that during the five-year period preceding a bankruptcy filing, institutional investors (except those managing investment companies) are net buyers with a positive abnormal net number of shares traded during the period. Institutional managers start to sell shares of bankrupt firms sooner in some firms than in others; these earlier sales are of smaller firms with weaker operating performance, and lower equity risk. We do not find evidence that institutional stockholders trade strategically and avoid material price declines before they occur.
Periodontal attachment loss in an urban population of Brazilian adults: effect of demographic, behavioral, and environmental risk indicators.

BACKGROUND There is little information about the occurrence and risk factors of periodontal diseases in developing countries. This study describes the clinical attachment loss (CAL) in an adult Brazilian population and performs a risk assessment of demographic, behavioral, and environmental exposures. METHODS A representative sample of 853 dentate individuals (age: 30 to 103 years) was selected by a multistage probability sampling method. The subjects had a full-mouth clinical examination of six sites per tooth and were interviewed using a structured written questionnaire. RESULTS Seventy-nine percent (79%) and 52% of the subjects and 36% and 16% of the teeth per subject had CAL > or = 5 and > or = 7 mm, respectively. A multivariable model showed that 40 to 49 and > or = 50 years olds had 3.0 and 5.9 times higher risk for moderate CAL and 7.4 and 25.4 times higher risk for severe CAL, compared to the 30 to 39 years olds. Moderate cigarette smokers had a significantly higher risk for moderate (relative risk ratio [RRR] = 2.1) and severe CAL (RRR = 3.4), and heavy smokers had a higher risk for moderate (RRR = 3.0) and severe CAL (RRR = 8.2) compared to non-smokers. A significantly higher risk for severe CAL was also present in males (RRR = 1.6), subjects with low (RRR = 1.8) or medium socioeconomic status (RRR = 1.6), and those with a history of irregular dental visits (RRR = 2.1). Diabetic status and race did not show significant associations with CAL after adjusting for other effects. CONCLUSIONS This Brazilian population had a high occurrence of attachment loss. A population-based strategy that includes the establishment of prevention and health promotion programs targeting high-risk groups is highly desirable for controlling the high occurrence of attachment loss in this population.
Comparison of the Cariogenicity of Carbonated Soft Drinks and Fruit flavored Drinks Using Experimental Rats

Objective: To test and compare the cariogenicity of carbonated soft drinks and fruit-flavored drinks using experimental rats. Materials and Methods: Seventy Sprague–Dawley rats were divided into six experimental groups comprising 10 rats each. Each group was offered one of the following drinks: carbonated cola, carbonated orange, carbonated citrus, apple-flavored, orange-flavored, and mango-flavored. In addition, 10 rats were offered distilled water as a control. The experiment continued for 5 weeks. The rats’ molar teeth were scored for smooth surface and sulcal caries using the modified Keyes method. Caries scores were compared between different groups using one-way analysis of variance and Tukey’s test. Results: Rats in the carbonated and fruit-flavored drink groups had higher caries scores with significant differences when compared with the control group. Rats consuming carbonated cola developed higher smooth surface and sulcal caries than rats consuming the other drinks. However, rats consuming other carbonated and fruit-flavored drinks developed similar smooth surface and sulcal caries. Conclusion: Carbonated soft drinks, especially cola, and fruit-flavored drinks are cariogenic; however, cariogenicity was comparable between the various drinks evaluated in this study
Epidemiology of hepatitis b e antigen and antibody in mentally retarded hbsag carriers

Screening for HBeAg and anti‐HBe was performed on 133 carriers of HBsAg in aninstitution for the mentally retarded. By radioimmunoassay, the prevalences of HBeAg and anti‐HBe were determined to be 16 and 78%, respectively. HBeAg prevalence was significantly different in the following pairs of carriers: 70% in blacks, 10% in whites, and 35% incarriers with Down's syndrome, 8% in carriers without Down's syndrome. Mean age of HBeAg‐positive carriers (25.7 years) was lower than HBeAg‐negative carriers (29.6 years, p < 0.05). SGPT levels were abnormal in 66% of HBeAg‐positive and 25% of HBeAg‐negative carriers (p < 0.01). This suggests an association between HBeAg positivity andfunctional liver impairment.
Cash Management And Profitability Of Cement Industries In Kenya

Kenya’s building and construction sector is amongst the most rapidly growing, experiencing an average growth rate of 14.2% for the period 2006 – 2011. Over the same period, Kenya’s economic growth, as measured by the real Gross Domestic Product rate (GDP) averaged only 4.3% declining to 4.38% in 2011 from 6.33% in 2006. Currently, the industry has six manufacturers namely; East African Portland Cement Company, Bamburi Cement Ltd, Athi River Mining, Cemtech, National Cement and Pandlu Cement. According to the Central Bank’s Monthly Economic Review for 2012, cement consumption increased at an average rate of 14.1% for the period 2006 – 2011, with consumption reaching 3.43 million tonnes (mT) in 2011, up from 1.57mT in 2006.
Drivers for the Formation of Informal Financial Associations by Immigrant Entrepreneurs in South Africa: the Case of Cameroonians

The sometimes, selective exclusion by the legislation and the financial houses of the host country, force immigrants of African origin to setup stokvels to sustain their businesses and livelihood in South Africa. Aim: To provide the basis for inclusive policy initiatives, this paper investigated the drivers for the formation of business support stokvels by Cameroonians in South Africa. Method: The paper adopted a mix research paradigm with the survey questionnaire and personal interviews as the tools of choice. The purposive sampling technique was implored to reach the 132 respondents. Results: It was apparent that the participants form stokvels to compensate for the lack of access to finance from formal financial intermediaries. The dire need for startup and later expansion capital drove them to form stokvels and even to belong to multiple stokvels as they strive to improve their chances. Beyond this, stokvels provide the platform for the mobilization of savings and the opportunity to run their own bank on their own terms. Implications: while aligned to the Cameroonian community, other minority groups can draw vital lessons. Beyond this, the paper informs the inclusive finance debate and may therefore be relevant to policy makers and academics.
Gastrin-releasing-peptide in neuroendorine tumours

In a substantial proportion of cases with endocrine malignant disease the primary lesion cannot be localised and the pathologist hesitates upon the origin of the tumour. Well differentiated neuroendocrine carcinomas of the small bowel can usually be identified by the strong serotonin immunoreactivity, but foregut carcinoids may also stain positive for serotonin and the differential diagnosis between the various foregut tumours may be difficult. We examined if immunostaining for gastrin-releasing-peptide (GRP) may aid in establishing the origin of an unknown neuroendocrine tumour. Tumour tissue from 79 patients (27 lung carcinoids, 4 thymic carcinoids, 4 gastric neuroendocrine tumours, 17 pancreatic well differentiated neuroendocrine carcinomas, 1 duodenal well differentiated neuroendocrine tumour and 26 well differentiated neuroendocrine carcinomas of the small bowel) were immunostained with antibodies against GRP and serotonin. Positive staining for GRP was found in 12/27 lung carcinoids. All other tumour types were consistently GRP-negative (p < 0.0001). We conclude that immunostaining for GRP may aid in defining the origin of the tumour, and that GRP-immunoreactivity increases the suspicion of a lung carcinoid.
Permanent-Magnet Optimization in Permanent-Magnet-Assisted Synchronous Reluctance Motor for a Wide Constant-Power Speed Range

A permanent-magnet (PM)-assisted synchronous reluctance (PMASR) machine exhibits both high efficiency and high flux-weakening (FW) range. However, the best performance is achieved after a machine design optimization. In industry applications, the design of PMASR machines requires to satisfy an increasing number of limitations. The key points are lamination geometry, material property, and control strategy. This paper analyzes the influence of PM volume (flux level) on the motor performance, although lamination geometry and stack length are kept fixed. Thus, the PM volume inset in the rotor is optimized. The considered PMASR motor is designed for a very high FW speed range. The study is based on a finite-element (FE) analysis. The accuracy of the FE simulations is verified comparing their results with measurements on a prototype. The FE model is then used to study the different cases.
Risk factors for surgical site infection following caesarean section in England: results from a multicentre cohort study

Please cite this paper as: Wloch C, Wilson J, Lamagni T, Harrington P, Charlett A, Sheridan E. Risk factors for surgical site infection following caesarean section in England: results from a multicentre cohort study. BJOG 2012;119:1324–1333.
Growth and Chemotherapeutic Response in Athymic Mice of Tumors Arising from Human Glioma‐derived Cell Lines

Fifteen permanent cell lines derived from human gliomas were subcutaneously transplanted into athymic nude mice (nu/nu genotype, NIH Swiss and BALB/c backgrounds). Four were tumorigenic. Three of the four (D-54 MG, U-118 MG, and U-251 MG) produced progressively growing, solid, noncystic tumors. Subcutaneous volume measurement of these tumors, which correlated directly with tumor weight, was a reliable method for monitoring growth. All three cell lines which produced progressively growing subcutaneous tumors were also tumorigenic when cells were inoculated intracerebrally. These grew as well-circumscribed, intraparenchymal brain tumors. After initial implantation, each of the progressively growing, solid, subcutaneous tumors was histologically similar to the permanent cell lines from which it was derived. Tumors could be reliably passed, and stabilization of latency periods and growth rates developed. Tumors became morphologically less distinct in later passages, though some individual features remained. Mice bearing subcutaneous tumors from each of these cell lines were treated with a single ip dose of 25 mg/kg BCNU and compared to controls receiving only drug vehicle. A significant, but different, amount of reduction in tumor mass occurred among each of the three tumor lines. This model allows cell lines derived from human gliomas to be grown in animal hosts, thereby providing a potential means for evaluating growth parameters and chemotherapeutic responsiveness of tumors derived from individual human gliomas or cell lines.
DNA mismatch repair and mutation avoidance pathways

Unpaired and mispaired bases in DNA can arise by replication errors, spontaneous or induced base modifications, and during recombination. The major pathway for correction of mismatches arising during replication is the MutHLS pathway of Escherichia coli and related pathways in other organisms. MutS initiates repair by binding to the mismatch, and activates together with MutL the MutH endonuclease, which incises at hemimethylated dam sites and thereby mediates strand discrimination. Multiple MutS and MutL homologues exist in eukaryotes, which play different roles in the mismatch repair (MMR) pathway or in recombination. No MutH homologues have been identified in eukaryotes, suggesting that strand discrimination is different to E. coli. Repair can be initiated by the heterodimers MSH2‐MSH6 (MutSα) and MSH2‐MSH3 (MutSβ). Interestingly, MSH3 (and thus MutSβ) is missing in some genomes, as for example in Drosophila, or is present as in Schizosaccharomyces pombe but appears to play no role in MMR. MLH1‐PMS1 (MutLα) is the major MutL homologous heterodimer. Again some, but not all, eukaryotes have additional MutL homologues, which all form a heterodimer with MLH1 and which play a minor role in MMR. Additional factors with a possible function in eukaryotic MMR are PCNA, EXO1, and the DNA polymerases δ and ϵ. MMR‐independent pathways or factors that can process some types of mismatches in DNA are nucleotide‐excision repair (NER), some base excision repair (BER) glycosylases, and the flap endonuclease FEN‐1. A pathway has been identified in Saccharomyces cerevisiae and human that corrects loops with about 16 to several hundreds of unpaired nucleotides. Such large loops cannot be processed by MMR. J. Cell. Physiol. 191: 28–41, 2002. © 2002 Wiley‐Liss, Inc.
The effect of pro-environmental attitudes and eco-labelling information on green purchasing decisions in Australia

ABSTRACT The main purpose of this study is to measure the effects of pro-environmental attitudes, knowledge, and eco-labeling information on green purchasing decisions. Data were collected from 400 undergraduate students studying at an Australian University. The findings suggest that pro-environmental attitude and eco-labeling information significantly affect green purchasing decisions. Eco-labeling, however, plays a more significant role in influencing green purchasing decisions. Finally, implications and suggestions for future research are discussed.
Clinical features of influenza C virus infection in children.

BACKGROUND Seroepidemiological studies have revealed that influenza C virus is widely distributed globally. However, because the isolation of this virus is difficult, there have been few reports on its clinical features. METHODS Between December 1990 and November 2004, 84,946 respiratory-tract specimens were obtained from patients < or = 15 years old. On the basis of the results of isolation of virus, we examined the clinical data on children infected with influenza C virus. RESULTS Of 170 children infected with influenza C virus, 157 (92.4%) were < 6 years old. Fever (frequency, 90.0%), cough (frequency, 74.1%), and rhinorrhea (frequency, 61.8%) were the most frequent symptoms. The mean duration of fever was 2.88 days (standard deviation, 1.66 days). Of the 170 children, 29 were hospitalized, and 21 (72.4%) of these 29 had lower-respiratory-tract illness such as pneumonia, bronchitis, and bronchiolitis. The rate of hospital admission was significantly higher in children < 2 years old than in children 2-5 years old (30.4% vs. 11.9%; P = .0043). CONCLUSIONS Influenza C virus is a significant cause of upper-respiratory-tract illness in children < 6 years old, and the risk of complications with lower-respiratory-tract illness is particularly high in children < 2 years old.
Antidepressant Properties of Anticonvulsant Drugs for Bipolar Disorder

A growing number of anticonvulsant drugs are receiving attention as possible mood stabilizers. This attention is based mainly on the assumption that the antimanic efficacy of anticonvulsants makes them suitable as mood stabilizers. However, their antidepressant properties have received less scrutiny. In this review, current evidence concerning the acute and prophylactic efficacy of divalproex, carbamazepine, gabapentin, lamotrigine, and topiramate in bipolar depression is evaluated. Clinical outcome data are considered, together with limitations of existing studies and the concept of unmet clinical needs. Findings in placebo-controlled trials suggest an acute and prophylactic antidepressant effect with lamotrigine monotherapy and more modest antidepressant benefits with other agents administered as monotherapies. Results of published studies are considered with respect to the conceptualization of mood stabilization as arising from antimanic and antidepressant efficacy in bipolar disorder.
The Degradation Process of High- $k~{\rm SiO}_{2}/{\rm HfO}_{2}$  Gate-Stacks: A Combined Experimental and First Principles Investigation

Theoretical and experimental methods are applied to investigate the degradation of SiO2/HfO2 gate-stacks in state-of-the-art MOSFETs. A combination of density functional theory and nonequilibrium Green's function formalism has been applied to the atomic scale calculation of the leakage current through SiO2/HfO2 dielectrics. Samples with different dielectric stacks have been taken into account to study the thickness dependence of SiO2 and HfO2 on the leakage current. The calculated results show a good agreement with the leakage current and constant voltage stress measurements. The current influenced by oxygen vacancies, particularly in the high-k dielectric close to the SiO2/HfO2 interface has been analyzed. Comparison between the measurement and simulation results show that oxygen vacancy defects in the HfO2 are a likely cause for progressive stress-induced leakage current in MOSFETs with ultrathin high-k gate-stack.
Modeling complex Megaregion systems: Horizontal and Vertical Integration for a Megaregion Model

Megaregions are considered to be the new geography that may become the nation’s operative regions, according to the March 2010 U.S. Federal Highway Administration (FHWA) Strategic Plan. Such regions need analysis tools to evaluate scenarios and their regional impacts. These tools have to cover areas larger than covered by the typical Metropolitan Planning Organization (MPO) or State Department of Transportation (DOT) models. In addition, such tools need to integrate systems beyond transportation, such as economic, land-use or environmental modules. This paper reviews a megaregion case study, funded by the Federal Highway Administration’s Exploratory Advanced Research Program, using an analysis framework to address the impact of high energy prices in the Chesapeake Bay Megaregion around Washington D.C., USA. The paper describes the model, focusing on horizontal and vertical integration issues of various modules. A high-energy price scenario is analyzed showing the need for action at the megaregional scale.
PKC‐dependent activation of human K2P18.1 K+ channels

BACKGROUND AND PURPOSE Two‐pore‐domain K+ channels (K2P) mediate K+ background currents that modulate the membrane potential of excitable cells. K2P18.1 (TWIK‐related spinal cord K+ channel) provides hyperpolarizing background currents in neurons. Recently, a dominant‐negative loss‐of‐function mutation in K2P18.1 has been implicated in migraine, and activation of K2P18.1 channels was proposed as a therapeutic strategy. Here we elucidated the molecular mechanisms underlying PKC‐dependent activation of K2P18.1 currents.