Miracle-dz/UniFAR-FTUs huggingface dataset:
The relationship between non-audit fees and audit quality: dealing with the endogeneity issue

Purpose – The purpose of this paper is to explore whether the provision of non-audit services (NAS) by public accounting firms undermines audit quality. The study addresses this question by testing for an association between the provision of consulting services and auditor independence in listed companies. Design/methodology/approach – The authors study if the magnitude of non-audit fees explains variations in earnings management by looking at the joint determination of non-audit fees, audit fees, and abnormal accruals using the SURE-regression estimation method. Findings – Evidence from tested models suggests that audit services quality is uncompromised by the provision of NAS. In other words, high non-audit fees do not necessarily result in poor quality financial reporting. Research limitations/implications – A different research methodology and a different sample (e.g. non-listed companies) may lead to differing results. As the paper analyses only one country, generalizability of the results might be a.
Reference values and improvement of aerodynamic drag in professional cyclists

Abstract The aims of this study were to measure the aerodynamic drag in professional cyclists, to obtain aerodynamic drag reference values in static and effort positions, to improve the cyclists' aerodynamic drag by modifying their position and cycle equipment, and to evaluate the advantages and disadvantages of these modifications. The study was performed in a wind tunnel with five professional cyclists. Four positions were assessed with a time-trial bike and one position with a standard racing bike. In all positions, aerodynamic drag and kinematic variables were recorded. The drag area for the time-trial bike was 31% higher in the effort than static position, and lower than for the standard racing bike. Changes in the cyclists' position decreased the aerodynamic drag by 14%. The aero-helmet was not favourable for all cyclists. The reliability of aerodynamic drag measures in the wind tunnel was high (r > 0.96, coefficient of variation < 2%). In conclusion, we measured and improved the aerodynamic drag in professional cyclists. Our results were better than those of other researchers who did not assess aerodynamic drag during effort at race pace and who employed different wheels. The efficiency of the aero-helmet, and the validity, reliability, and sensitivity of the wind tunnel and aerodynamic field testing were addressed.
The economic impact of acute kidney injury in England.

BACKGROUND Acute kidney injury (AKI) is one of the most common complications affecting hospital inpatients around the world. It is associated with high mortality and adverse long-term outcomes, but there is uncertainty regarding its prevalence and cost. We estimate the prevalence of AKI in hospital inpatients in a universal health-care system, and the immediate and long-term impacts on survival, quality of life and health-care costs. METHODS We examined prevalence of AKI in inpatients using both routine national data for the National Health Service (NHS) in England, and laboratory data from East Kent Hospitals. We used regression analyses to estimate the impact of AKI on mortality and length of hospital stay, and a Markov model to estimate the impact on quality-adjusted life years and NHS costs. RESULTS AKI was recorded in 2.43% of hospital admissions in Hospital Episode Statistics (HES), but age- and gender-standardized estimates derived from laboratory data suggest the true prevalence may be more than five times as high (14.15%). We estimate that the annual number of excess inpatient deaths associated with AKI in England may be above 40,000. The annual cost of AKI-related inpatient care in England is estimated at £1.02 billion, just over 1% of the NHS budget. The lifetime cost of post-discharge care for people who had AKI during hospital admission in 2010-11 is estimated at £179 million. CONCLUSIONS AKI prevalence in inpatients may be considerably higher than previously thought, and up to four fifths of cases may not be captured in routine hospital data. AKI is associated with large numbers of in-hospital deaths and with high NHS costs. Comparison of HES and East Kent data suggests that most of the cases recorded in HES may be relatively severe AKI (AKIN 2-3).
Trade and Productivity Growth: Evidence from Vietnam’s Manufacturing Sector at Provincial Level

Using a panel data at provincial level from 2004 to 2007 via mixing several officially statistical publications, the paper finds that the trade reform has affected significantly to the productivity of manufacturing sector among regions. Additionally, the transparency level of local government has positive effects on manufacturing sector productivity, while state sector biased has constrained the development of manufacturing sector. Moreover, the policy on development human capital of local government does not support the expansion of manufacturing firms.
Lonar Lake, India: An Impact Crater in Basalt

Discovery of shock-metamorphosed material establishes the impact origin of Lonar Crater. Coarse breccia with shatter coning and microbreccia with moderately shocked fragments containing maskelynite were found in drill holes through the crater floor. Trenches on the rim yield strongly shocked fragments in which plagioclase has melted and vesiculated, and bombs and spherules of homogeneous rock melt. As the only known terrestrial impact crater in basalt, Lonar Crater provides unique opportunities for comparison with lunar craters. In particular, microbreccias and glass spherules from Lonar Crater have close analogs among the Apollo specimens.
Rationale for maintenance pharmacotherapy of opiate dependence.

At this time, 27 years after the initial studies on development of methadone for the maintenance treatment of opiate addiction were begun, it has been shown that [table; see text] methadone meets most criteria for a pharmacologic agent for chronic treatment of an addiction. It is effective after oral dosing: it has a long biological half-life in humans, it causes minimal side effects when used in chronic treatment, and it has no true toxic effects or serious side effects. Also methadone has been shown to be very effective when appropriately used in programs which combine pharmacotherapy with the best elements of "drug free" treatment, that is, counseling and psychological support. In addition to pharmacological treatment, there should be access to, if not on-site, medical and behavioral care as needed, as well as linkage to resources for various aspects of rehabilitation. At this time many of the actions, as well as the specific sites of action, and mechanisms of actions of methadone as used in chronic treatment of opiate addiction have been defined by scientific experimentation, both at the preclinical and clinical levels. It is known that methadone prevents abstinence symptoms, prevents drug hunger or craving, blocks euphorogenic effects of other opiates, and prevents relapse to illicit use of opiates. It is known that the site of action of methadone is at specific opioid receptors. Research to date suggests that there is no demonstrable down-regulation or up-regulation of opioid receptors during chronic opioid agonist perfusion, although chronic administration of the opioid antagonist naltrexone does appear to up-regulate opioid receptors. Clinical studies show that chronic use of methadone allows normalization of release and peripheral levels of one of the classes of endogenous opioids, beta-endorphin, and the related peptides derived from POMC released and processed from the anterior pituitary in humans. Also levels of beta-endorphin in cerebrospinal fluid become normal during chronic maintenance treatment, reflecting apparently normal processing and release of beta-endorphin at brain or hypothalamic sites of POMC production. Available data from studies of beta-endorphin indicate that there is a [table; see text] normalization, rather than disruption, of the endogenous opioid system in general during steady state administration of methadone, as contrasted with intermittent dosing and then abrupt withdrawal of short-acting opiates such as heroin. Although there is still much to be learned about the neurobiology of opiate addiction, at this time we do know a great deal about the effects of opiates and opioids. (ABSTRACT TRUNCATED AT 400 WORDS)
THE PROCESS ASPECT OF ENTREPRENEURIAL ORIENTATION- PERFORMANCE RELATIONSHIP: UNCOVERING THE MEDIATING ROLES OF TECHNOLOGICAL CAPABILITIES, INNOVATION AND FIRM GROWTH

Despite the general finding that a positive association exists between entrepreneurial orientation (EO) and performance of the firm, the evidence is not consistent, and there is wide variation in the magnitude of the reported impact. Researchers make the case that the examination of a simple bivariate link, often with constrained methods, provides an inadequate assessment of this focal relationship (Wang, 2008). Accordingly, scholars have called for wide-ranging modeling of the impact of EO on firm performance (Slevin & Terjesen, 2011). We respond to this call by testing a comprehensive, multi-sequential meditational model, with a multi-theoretic approach.
Time and space : genetic structure of the cohorts of the common sea urchin 1 Paracentrotus lividus in Western Mediterranean 2 3

Time and space: genetic structure of the cohorts of the common sea urchin 1 Paracentrotus lividus in Western Mediterranean 2 3 I. Calderón, Lucía Pita, S. Brusciotti, C. Palacín, X. Turon 4 5 6 1 Department of Animal Biology, Faculty of Biology, University of Barcelona, 645 7 Diagonal Ave, 08028 Barcelona, Spain. 8 2 Center for Advanced Studies of Blanes (CEAB-CSIC), Accés a la Cala S. Francesc 14, 9 17300 Blanes (Girona), Spain. 10 11
Digital Marketing for promoting Thailand Tourism, Case Study: The Tourism Authority of Thailand

Diploma thesis is focused on analyzing and measuring the effectiveness of the Tourism Authority of Thailand (TAT)’s digital marketing strategies. Theoretical overview on digital marketing in general, the role of digital marketing in tourism industry,TAT’s digital marketing, as well as reviews of research variables including with awareness, interaction and travel decision was performed in the work. Further, a conceptual framework and hypotheses were formulated to underlie the research study. In the research an interview with director of Marketing Information Technology Office,Tourism Authority of Thailand, Ms. Thapanee Kiatphaibool was conducted. Additionally, the survey was collected from both groups of domestic and international tourists to analyze and test hypotheses using SPSS statistical program. Based on the findings, the proposals on improvement of current digital marketing strategies for the Tourism Authority of Thailand were suggested.
ATP enhances the binding of simian virus 40 large T antigen to the origin of replication

Simian virus 40 large T antigen initiates DNA replication by binding to the origin of replication. We examined the binding of T antigen to origin regions I, II, and III under conditions designed for efficient in vitro replication functions. We found that 4 mM ATP enhanced the binding of T antigen to regions I and II of the origin DNA by 4- to 20-fold. DNase-footprinting and fragment assays showed that ATP extended the DNase protection domain of T antigen bound to region II by 5 to 10 base pairs at both ends of the core origin of replication. This alteration suggests a change in the conformation of T antigen, bound DNA, or both.
Update on skin repigmentation therapies in vitiligo

Treatment for vitiligo is difficult and prolonged. Nevertheless, at present considerable knowledge accumulated during several decades on the pathogenic mechanisms, revealed important clues for designing new strategies to improve vitiligo depigmentation. With available medical therapies, high repigmentation percentages mostly on facial and neck lesions are achieved, although they are less effective on trunk and limbs and poor on the acral parts of the extremities. Narrow band UVB and psoralens and UVA are the two most important treatments for generalized vitiligo affecting more than 10–20% of the cutaneous surface, and topical corticosteroids, or calcineurin inhibitors are the most valuable treatments for localized vitiligo. Persistence of achieved regimentation is variable and an undefined percentage of patients may have variable recurrence. When vitiligo becomes refractory, surgical methods may improve depigmentation as effectively as with medical therapy; in segmental (unilateral) or long standing, non‐segmental (bilateral) stable vitiligo, repigmentation with surgical methods is usually permanent.
Efficacy markers in depression

Current antidepressant agents are similar in efficacy to the original drugs discovered in the 1950s. The development of new treatments for depression is, however, limited by the absence of validated human biomarker models to predict efficacy, clinical profile and dosing. Such models need to meet key criteria for biomarkers including sensitivity, specificity and relevance to depression. Here we review studies exploring whether early changes in emotional processing with antidepressant drug administration meet these criteria. A large body of evidence suggests that changes in emotional memory are particularly relevant to depression and to antidepressant drug action whereas changes in attentional processing are sensitive to anxiolytic drugs. These tasks are not consistently affected by agents which have failed in clinical trials in depression, but do show changes in the predicted direction with agents associated either with amelioration or induction of symptoms. Hence, early assessment of novel drugs on emotional processing may predict likely clinical effects and dosing prior to randomized controlled trials. Greater validation is required to assess whether these effects are an obligatory component of effective treatment of depression and whether use of these models can improve the accuracy of go/no-go decisions in drug development.
Valproic Acid Alters Angiogenic and Trophic Gene Expression in Human Prostate Cancer Models.

BACKGROUND/AIM Only a minority of men succumb to prostate cancer (PCa). Therapy to prevent progression would change treatment paradigms. We investigated the effect of valproic acid (VPA) on PCa cell proliferation and the effects on both angiogenesis and PCa-specific signaling. MATERIALS AND METHODS LNCaP cells were treated with VPA for 72 h and proliferation was measured. Cellular RNA extracts were used to measure gene expression with RT-profiler2 arrays. Genes with alterations were validated using real-time polymerase chain reaction and western blot. RESULTS VPA led to a dose-dependent decrease in proliferation. Expression array data revealed an impact on modulators of angiogenesis. Additionally, several cell-cycle control transcripts were affected. There was a strong correlation between gene and protein expression levels for validated targets. CONCLUSION VPA decreases cellular proliferation of PCa cells in vitro and also affects gene expression suggestive of anti-angiogenic effect with a concomitant decrease in proliferation-related genes.
Vaccination with the Recombinant Brucella Outer Membrane Protein 31 or a Derived 27-Amino-Acid Synthetic Peptide Elicits a CD4+ T Helper 1 Response That Protects against Brucella melitensis Infection

ABSTRACT The immunogenicity and protective efficacy of the recombinant 31-kDa outer membrane protein from Brucella melitensis (rOmp31), administered with incomplete Freund's adjuvant, were evaluated in mice. Immunization of BALB/c mice with rOmp31 conferred protection against B. ovis and B. melitensis infection. rOmp31 induced a vigorous immunoglobulin G (IgG) response, with higher IgG1 than IgG2 titers. In addition, spleen cells from rOmp31-immunized mice produced interleukin 2 (IL-2) and gamma interferon, but not IL-10 or IL-4, after in vitro stimulation with rOmp31, suggesting the induction of a T helper 1 (Th1) response. Splenocytes from rOmp31-vaccinated animals also induced a specific cytotoxic-T-lymphocyte activity, which led to the in vitro lysis of Brucella-infected macrophages. In vitro T-cell subset depletion indicated that rOmp31 immunization elicited specific CD4+ T cells that secrete IL-2 and gamma interferon, while CD8+ T cells induced cytotoxic-T-lymphocyte activity. In vivo depletion of T-cell subsets showed that the rOmp31-elicited protection against B. melitensis infection is mediated by CD4+ T cells while the contribution of CD8+ T cells may be limited. We then evaluated the immunogenicity and protective efficacy of a known exposed region from Omp31 on the Brucella membrane, a peptide that contains amino acids 48 to 74 of Omp31. Immunization with the synthetic peptide in adjuvant did not elicit a specific humoral response but elicited a Th1 response mediated by CD4+ T cells. The peptide in adjuvant induced levels of protection similar to those induced by rOmp31 against B. melitensis but less protection than was induced by rOmp31 against B. ovis. Our results indicate that rOmp31 could be a useful candidate for the development of subunit vaccines against B. melitensis and B. ovis.
Molecular pharmacology of phosphatidylinositol 3-kinase inhibition in human glioma

Gliomas are primary brain tumors with poor prognosis that exhibit frequent abnormalities in phosphatidylinositol 3-kinase (PI3 kinase) signaling. We investigated the molecular mechanism of action of the isoform-selective Class I PI3 kinase and mTOR inhibitor PI-103 in human glioma cells. The potent inhibitory effects of PI-103 on the PI3 kinase pathway were quantified. PI-103 and the mTOR inhibitor rapamycin both inhibited RPS6 phosphorylation but there were clear differences in the response of upstream components of the PI3 kinase pathway, such as phosphorylation of Thr308-AKT, that were inhibited by PI-103 but not rapamycin. Gene expression profiling identified altered expression of genes encoding regulators of the cell cycle and cholesterol metabolism, and genes modulated by insulin or IGF1 signaling, rapamycin treatment or nutrient starvation. PI-103 decreased expression of positive regulators of G1/S phase progression and increased expression of the negative cell cycle regulator p27kip1. A reversible PI-103-mediated G1 cell cycle arrest occurred without significant apoptosis, consistent with the altered gene expression detected. PI-103 induced vacuolation and processing of LC-3i to LC-3ii, which are features of an autophagic response. In contrast to PI-103, LY294002 and PI-387 induced apoptosis, indicative of likely off-target effects. PI-103 interacted synergistically or additively with cytotoxic agents used in the treatment of glioma, namely vincristine, BCNU and temozolomide. Compared to individual treatments, the combination of PI-103 with temozolomide significantly improved the response of U87MG human glioma xenografts. Our results support the therapeutic potential for PI3 kinase inhibitors with PI-103-like profile as therapeutic agents for the treatment of glioma.
Roles of knowledge and networks in SME internationalisation

The objective of this research is to examine the roles of experiential knowledge and networks which are being developed by Japanese SMEs in the process of internationalisation. The internationalisation of firms, in general, has been recognised as a gradual process, referred to as the Uppsala model. However, the recent research has provided significant evidence of rapid and efficient internationalisation by small entrepreneurial firms, as well. Thus, this research intends to explain the phenomenon of the recent firm’s internationalisation more effectively by integrating the Uppsala model and other recent perspectives. The qualitative method was employed, and 13 Japanese SMEs participated in this study. The findings in this study suggest that even SMEs lacking sufficient international experience internationalise, by using their networks. This is because their networks provide SMEs with experiential knowledge that actors in the networks have developed. SMEs utilise their networks not only at the beginning of internationalisation, but also after successfully penetrating several markets. The networks and knowledge acquired thereby result in the acquisition of new knowledge and resources, the establishment of credibility, the reduction of uncertainty and risk, and the creation of new network links. The end result is that SMEs can internationalise more efficiently.
Retrospective study of ALK rearrangement and clinicopathological implications in completely resected non- small cell lung cancer patients in Northern Thailand: role of screening with D5F3 antibodies.

BACKGROUND Anaplastic lymphoma kinase (ALK) gene rearrangement in non-small cell lung cancer (NSCLC) has been intensively studied. The gold standard for ALK detection is FISH, but this is not routinely conducted in clinical practice, so that the IHC method has a role. The aim of this study was to identify the incidence of ALK rearrangement and risk or prognostic factors for ALK positivity using both of IHC and FISH methods. MATERIALS AND METHODS From January 2008 to December 2012, 267 completely resected NSCLC patients in Chiang Mai University Hospital were enrolled in this study. Clinical and pathological variables and outcomes of treatment were retrospectively reviewed. IHC and FISH were used to evaluate ALK rearrangement. Sensitivity and specificity of IHC were analyzed. Multivariable analysis was used to identify clinico-pathological correlations with positive results of IHC and clinical outcomes. RESULTS Twenty-two (8.2%) of 267 specimens were IHC-positive for ALK with intense cytoplasmic staining, whereas only 10 (3.8%) were FISH-positive. Sensitivity, specificity and the positive likelihood ratio with IHC were 80.0%, 94.9%, and 15.8 respectively. Age less than 55 years (RR 4.4, 95%CI 1.78-10.73, p value=0.001) and presence of visceral pleural invasion (VPI) (RR 2.9, 95%CI 1.21-6.78, p value =0.017) were identified as risk factors for ALK rearrangement with FISH. There were no statistically significant differences in other clinical and pathological variables. ALK rearrangement was not a prognostic factor for tumor recurrence or overall survival. CONCLUSIONS The incidences of ALK positivity in completely resected NSCLCs in northern Thailand were 8.2% by IHC and 3.8% by FISH. IHC with mouse monoclonal, Ventana D5F3 antibody can be used as a screening tool before FISH method because of high specificity and high positive likelihood ratio. Age less than 55 years and VPI are risk factors for ALK positivity.
Innovation in Founder-Run Firms: Evidence from S&P 500

One important element of a firm’s organizational environment that may influence innovation is whether the CEO of the firm is its founder. Popular perception is that the inherent venturous spirit of the founders creates an environment that fosters innovation. This study investigates whether founder-CEOs are more innovative than non-founder CEOs. Using a sample of S&P 500 firms from 1995-2005 and the NBER patent database for measuring innovation output, the study’s baseline results suggest that founder-CEOs are actually associated with fewer patents (quantity of innovation) and fewer citations (quality of innovations), a finding that is contrary to popular perception. However, to reveal the true picture of the innovativeness of founders, evaluating the effect of innovation output on overall firm valuation is necessary. Thus, the study considers the effect of innovation output on firm valuation and suggests that founder-CEOs add more value by innovation. The market greets the innovation output of founder-run firms more favorably than the innovation output of non-founder-run firms. This value addition holds even after controlling for strategic investments such as R&D. This finding helps to identify a probable channel-innovation that bridges, at least partially, the gap in the literature that shows that there is a ‘founder-premium’.