Miracle-dz/UniFAR-FTUs huggingface dataset:
Corporate political connections, agency costs and audit quality

Purpose The effect of political connections of agency costs has attracted considerable research attention due to the increasing recognition of the fact that political connection influences corporate decisions and outcomes. This paper aims to explore the association between corporate political connections and agency cost and examine whether audit quality moderates this association. Design/methodology/approach A data set of Bangladeshi listed non-financial companies is used. A usable sample of 968 firm-year observations was drawn for the period from 2005 to 2013. Asset utilisation ratio, the interaction of Tobin’s Q and free cash flow and expense ratio are used as alternative proxies for agency costs; membership to Big 4 audit firms or local associates of Big 4 firms is used as a proxy for audit quality. Findings Results show that politically connected firms exhibit higher agency costs than their unconnected counterparts, and audit quality moderates the relationship between political connection and agency costs. The results of this paper suggest the importance of audit quality to mitigate agency problem in an emerging economic setting. Research limitations/implications The findings of this paper could be of interest to regulators wishing to focus regulatory effort on significant issues influencing stock market efficiency. The findings could also inform auditors in directing audit effort through a more complete assessment of risk and determining reasonable levels of audit fees. Finally, results could inform financial statement users to direct investments to firms with lower agency costs. Originality/value To the knowledge of the authors, this study is one of the first to explore the relationship between political connection and agency costs, and the moderating effect of audit quality of this relationship.
Aluminum, Iron, and Zinc Ions Promote Aggregation of Physiological Concentrations of β‐Amyloid Peptide

Abstract: A major pathological feature of Alzheimer's disease (AD) is the presence of a high density of amyloid plaques in the brain tissue of patients. The plaques are predominantly composed of human β‐amyloid peptide βA4, a 40‐mer whose neurotoxicity is related to its aggregation. Certain metals have been proposed as risk factors for AD, but the mechanism by which the metals may exert their effects is unclear. Radioiodinated human βA4 has been used to assess the effects of various metals on the aggregation of the peptide in dilute solution (10‐10M). In physiological buffers, 10‐3M calcium, cobalt, copper, manganese, magnesium, sodium, or potassium had no effect on the rate of βA4 aggregation. In sharp contrast, aluminum, iron, and zinc under the same conditions strongly promoted aggregation (rate enhancement of 100–1,000‐fold). The aggregation of βA4 induced by aluminum and iron is distinguishable from that induced by zinc in terms of rate, extent, pH and temperature dependence. These results suggest that high concentrations of certain metals may play a role in the pathogenesis of AD by promoting aggregation of βA4.
Response to Trypanosoma cruzi by Human Blood Cells Enriched with Dentritic Cells Is Controlled by Cyclooxygenase-2 Pathway

Chagas disease (Cd) or American human trypanosomiasis is caused by Trypanosoma cruzi and affects ~7 million people, mostly in Latin America. The infective trypomastigote forms of the parasite can invade several human blood cell populations, including monocytes and dendritic cells (DC). Although these cells display a wide functional diversity, their interactions with T. cruzi via cyclooxygenase (COX) and cyclic adenosine monophosphate (cAMP) dependent pathways have not been analyzed. To exploiting this mechanism, DC-enriched peripheral human blood mononuclear cell populations (DC-PBMC) were used as our model. Our results showed that the treatment of these cell populations with celecoxib (CEL), a cyclooxygenase-2 selective inhibitor or SQ 22,536, an adenilate cyclase inhibitor, significantly caused marked inhibition of T. cruzi infection. In contrast, aspirin (ASA, a non-selective COX-1 and COX-2 inhibitor) treatment did not inhibit the infection of the cells by the parasite and was independent of nitric oxide (NO) production. The expression of co-stimulatory molecules CD80 and CD86 were similar on cells treated or not with both COX-inhibitors. The infection stimulated the release of TNF-α, IL-1β, IL-6, IL-8, and IL-10 production by infected cells. Treatment with ASA or CEL did not affect TNF-α, IL-6, IL-8, IL-10, and NO production by infected cells, but increased IL-1β production by them. Our results suggest a key role of COX-2 and cAMP pathways in T. cruzi invasion process of human blood cells and these pathways may represent targets of new therapeutic options for Cd.
Validation of the Minimum Data Set Cognitive Performance Scale: agreement with the Mini-Mental State Examination.

BACKGROUND Almost all nursing homes in the United States are required by the 1987 Omnibus Budget Reconciliation Act to assess each resident's functional, medical, psychosocial, and cognitive status using a standard instrument known as the Minimum Data Set (MDS). We report a validation study to show that the MDS Cognitive Performance Scale (CPS), a cognitive measure generated from 5 MDS items (comatose status, decision making, short-term memory, making self understood, and eating) can be used to detect cognitive impairment as defined by the Mini-Mental State Examination (MMSE). METHODS Two hundred subjects were randomly recruited from 8 nursing home facilities in North Carolina. Two medical students administered the MMSE, while a geriatric research nurse was responsible for collecting MDS cognitive items, which included the 5 items required for generating CPS scores. Cognitive impairment was defined by MMSE scores adjusted for education. Agreement between the CPS and the MMSE in identifying cognitively impaired subjects was then evaluated. RESULTS The CPS showed substantial agreement with the MMSE in the identification of cognitive impairment; the sensitivity was . 94 (95% confidence interval [CI]: .90, .98), the specificity was . 94 (95% CI: .87, .96), and the diagnostic accuracy as measured by the area under the receiver operating characteristics (ROC) curve was . 96 (95% CI: .88, 1.0). CONCLUSIONS The MDS Cognitive Performance Scale, when performed by a trained research nurse using recommended protocols, provides a valid measure of cognitive status in nursing home residents.
Epidemiology of physician-diagnosed allergic rhinitis in childhood.

OBJECTIVE To investigate the natural history of and risk factors for allergic rhinitis in the first 6 years of life. METHODS Parents of 747 healthy children followed from birth completed a questionnaire when the child was 6 years old. Data were obtained regarding physician-diagnosed allergic rhinitis (PDAR), associated symptoms, and age at onset. Risk-factor data were taken from earlier questionnaires, and data regarding immunoglobulin E (IgE) and skin-test reactivity were obtained at age 6. RESULTS By the age of 6, 42% of children had PDAR. Children whose rhinitis began in the first year of life had more respiratory symptoms at age 6 and were more likely to have a diagnosis of asthma. Early introduction of foods or formula, heavy maternal cigarette smoking in the first year of life, and higher IgE, as well as parental allergic disorders, were associated with early development of rhinitis. Risk factors for PDAR that remained significant in a multivariate model included maternal history of physician-diagnosed allergy (odds ratio: 2.2, 95% confidence interval: 1.35-3.54), asthma in the child (4.06, 2.06-7.99), and IgE greater than 100 IU/mL at age 6 (1.93, 1.18-3.17). The odds for atopic as opposed to nonatopic PDAR were significantly higher only among those with high IgE and those who had dogs. CONCLUSION Allergic rhinitis developing in the first years of life is an early manifestation of an atopic predisposition, which may be triggered by early environmental mental exposures.
LONG-RUN MONEY AND INFLATION NEUTRALITY TEST IN INDONESIA

This paper investigates long-run neutrality of money and inflation in Indonesia, with due consideration to the order of integration, exogeneity, and cointegration of the money stock-real output and the money stock-price, using annual time-series data. The Fisher-Seater methodology is used to do the task in this research. The empirical results indicate that evidence rejected the long-run neutrality of money (both defined as M1 and M2) with respect to real GDP, showing that it is inconsistent with the classical and neoclassical economics. However, the positive link between the money and price in long run holds for money defined as M1 rather than M2, which consistent with these theories. In particular, besides the positive effect to long-run inflation, monetary expansions have long-run positive effect on real output in the Indonesian economy. JEL Classification: C32, E31, E51 Keywords: long-run neutrality of money, inflation, unit root, exogeneity, cointegration
Scaling of second- and higher-order structure functions in turbulent boundary layers

The statistical properties of wall turbulence in the logarithmic region are investigated using structure functions of the streamwise velocity. To this end, datasets that span several orders of magnitude of Reynolds numbers are used, up to $Re_{{\it\tau}}=O(10^{6})$ , providing uniquely large scale separations for scrutinising previously proposed scaling laws. For the second-order structure functions strong support is found simultaneously for power-law scalings in the Kolmogorov inertial subrange and for logarithmic scaling at larger scales within the inertial range ( $z<r\ll {\it\delta}$ , where $z$ is the distance from the wall, $r$ the scale, and ${\it\delta}$ the boundary layer thickness). The observed scalings are shown to agree between the datasets, which include both temporal and spatial velocity signals and span from laboratory to atmospheric flows, showing a degree of universality in the results presented. An examination of higher even-order structure functions also shows support for logarithmic scaling behaviour for $z<r\ll {\it\delta}$ , provided that the Reynolds number is sufficiently high. These findings are interpreted by generalising the work of Meneveau & Marusic (J. Fluid Mech., vol. 719, 2013) and introducing bridging relations between higher-order moments of velocity fluctuations and structure functions. Further, a physical model based on the attached-eddy hypothesis is utilised to derive various properties of the structure functions for the energy-containing scales of the logarithmic region. The descriptions derived from the model are shown to be supported by the experimental data.
Ethics and compliance committees of corporate boards: Rationale, domain, and skill sets of members

How to cite this paper: Holcomb, J.M. (2017). Ethics and compliance committees of corporate boards: Rationale, domain, and skill sets of members. Corporate Ownership & Control, 14(4), 114-121. http://dx.doi. org/10.22495/cocv14i4art10 Copyright © 2017 The Authors This work is licensed under the Creative Commons Attribution-NonCommercial 4.0 International License (CC BY-NC
Secular Trends in Incidence and 30-Day Case Fatality of Acute Pancreatitis in North Jutland County, Denmark: A Register-based Study from 1981-2000

Background: The incidence rate of acute pancreatitis has been reported as having increased during recent decades in Western countries. Reported mortality lies around 10% and has improved during the past 20 years. The incidence rate and 30-day case fatality rate of acute pancreatitis in North Jutland County, Denmark were examined for the period 1981 to 2000. Methods: Data were collected from the Hospital Discharge Registry of North Jutland County for the period 1981-2000. Sex- and age-standardized incidence rates and 30-day case fatality rate of a first attack of acute pancreatitis were calculated. Data on endoscopic procedures were assessed for the period 1992 to 2000 and on certain drugs for 1991 to 1999. Results: The incidence rate of acute pancreatitis in women increased from 17.1 per 100,000 person-years in 1981 (95% confidence interval (CI), 12.6-23.2) to 37.8 per 100,000 person-years in 2000 (95% CI, 31.0-46.1). The corresponding increase in men was from 18 per 100,000 person-years in 1981 (95% CI, 13.3-24.2) to 27.1 per 100,000 person-years in 2000 (95% CI, 21.5-34.3). The incidence rate of acute pancreatitis increased with age in both sexes. The overall 30-day case fatality rate was 7.5% (95% CI, 6.5-8.7) increasing with age, adjusted odds ratio (OR) = 6.4 (95% CI, 3.5-11.6) and decreased with time, adjusted OR = 0.7 (95% CI, 0.4-1.0). Conclusion: The incidence of acute pancreatitis has increased, and in women surpassed that in men in 1999 and 2000. Short-term prognosis has improved.
Influence of Film Thickness on Magnetic Tunneling Junction Sensor with In-Plane/Out-of-Plane Sensing Capabilities

A magnetic tunnel junction (MTJ) sensor with out-of-plane or in-plane magnetized free layer to achieve a linear and hysteresis-free response is demonstrated. We show that two MTJ devices, with different magnetization arrangements in the free and reference layers, have different sensor responses. The sensor with out-of-plane magnetized free layer has in-plane sensing capability and that with the in-plane one has out-of-plane sensing capability. The present theoretical study based on the coherent rotation of the magnet moment in the free layer exhibits linear and nonlinear dependence of the sensitivity and sensing range, respectively, on the thickness of the free layer. These findings indicate that a sensor with high sensitivity can be achieved by precisely controlling the film thickness of the free layer.
Compliance with Common Program Requirements in Brazil: Its Effects on Resident's Perceptions about Quality of Life and the Educational Environment

Purpose In 1981, Brazil's National Committee on Medical Residency established the Common Program Requirements (CPRs), to regulate residents’ work hours. The authors studied whether program violations of the CPRs regarding residents’ duty hours, time for educational activities, and faculty supervision adversely affected residents’ perceptions about the quality of their lives and about the educational environment. Method From October through December 2003, 88 residents from four institutions in Florianópolis (SC), Brazil were invited to participate of the study. Residents completed four instruments: a questionnaire about their program's compliance with CPRs; the Dundee Ready Educational Environment Measure (DREEM) that assesses perceptions about the learning environment; the Quality of School Life Scale (QSL), which assesses the quality of life at school; and the WHO Quality of Life Assessment (WHOQOL), which assesses the general quality of life. Residents were categorized according to gender, institution, year of training, specialty, and their answers on the CPRs questionnaire. DREEM, SQL, and WHOQOL scores were compared between categories. Results A total of 62 residents (70%) responded. A significant number of residents reported their program's noncompliance with CPRs. Residents reporting program compliance rated higher parameters of general quality of life, quality of life in residency, and the educational environment. Conclusion Violations of Brazil's residency program CPRs are associated with residents’ worse perceptions of several aspects of general quality of life, quality of life in residency, and the educational environment.
Maize–an alternative fodder crop in Britain

In the light of past experience with maize it may still be a little premature to suggest that the crop can make a significant contribution to British agriculture. Nevertheless, the continuing expansion of maize research in European countries indicates that further improvements in varieties and on techniques of crop production can be expected, and very little more is needed to make the crop economical for fodder or ensilage over considerable areas of central and southern England.
Medical signs and symptoms associated with disability, pain, and psychosocial adjustment in systemic sclerosis.

OBJECTIVE To examine physician-assessed medical signs and patient-reported medical symptoms as correlates of 3 quality of life (QOL) outcomes in patients with systemic sclerosis (SSc): disability, pain, and psychosocial adjustment. METHODS One hundred fourteen patients with SSc underwent a comprehensive clinical examination including determination of skin thickening [Modified Rodnan Skin Score (MRSS)]. Patients reported current symptoms and completed standardized questionnaires assessing disability and pain (Health Assessment Questionnaire) and psychosocial adjustment (Psychosocial Adjustment to Illness Scale). Regression analysis was used to examine physician-determined and patient-reported correlates of the 3 outcomes. RESULTS MRSS was a significant correlate of all outcomes, although it explained only a small amount of the variance in psychosocial adjustment. Patient-reported postprandial bloating was the strongest correlate of psychosocial adjustment, explaining more than twice as much variance as MRSS. After accounting for MRSS, patient-reported dependent edema significantly correlated with all outcomes. For disability, significant correlates were physician-determined joint tenderness and number of tender points, and patient-reported joint pain on motion, joint contracture, extremity ulcers other than digital, and dyspnea. Patient-reported joint tenderness was significantly associated with pain. Regression analysis supported a model in which disability and pain mediated the relationship between MRSS and psychosocial adjustment. CONCLUSION Skin score is strongly associated with disability and pain, but only weakly associated with psychosocial adjustment. Dependent edema has negative implications across quality-of-life outcomes. Disability and pain mediate the relationship between disease severity and psychosocial adjustment to disease. Assessment (including self-report of patient symptoms) of specific medical signs and symptoms may indicate SSc patients experiencing diminished QOL.
Comparison of lateral fabellar suture and tibial plateau leveling osteotomy techniques for treatment of dogs with cranial cruciate ligament disease.

OBJECTIVE To compare 1-year outcomes after lateral fabellar suture stabilization (LFS) and tibial plateau leveling osteotomy (TPLO) for the treatment of dogs with cranial cruciate ligament disease. DESIGN Randomized blinded controlled clinical trial. ANIMALS 80 dogs with naturally occurring unilateral cranial cruciate ligament disease. PROCEDURES All dogs were randomly assigned to undergo LFS (n = 40) or TPLO (40). Clinical data collected included age, weight, body condition score, history information, stifle joint instability, radiographic findings, surgical findings, and complications. Outcome measures were determined prior to surgery and at 6 and 12 weeks and 6 and 12 months after surgery, including values of pressure platform gait analysis variables, Canine Brief Pain Inventory scores, owner satisfaction ratings, thigh circumference, and stifle joint goniometry values. RESULTS Signalment and data for possible confounding variables were similar between groups. Peak vertical force of affected hind limbs at a walk and trot was 5% to 11% higher for dogs in the TPLO group versus those in the LFS group during the 12 months after surgery. Canine Brief Pain Inventory, goniometry, and thigh circumference results indicated dogs in both groups improved after surgery, but significant differences between groups were not detected. Owner satisfaction ratings at 12 months after surgery were significantly different between groups; 93% and 75% of owners of dogs in the TPLO and LFS groups indicated a satisfaction score ≥ 9 (scale, 1 to 10), respectively. CONCLUSIONS AND CLINICAL RELEVANCE Kinematic and owner satisfaction results indicated dogs that underwent TPLO had better outcomes than those that underwent LFS.
Modeling the Health Effects of Expanding e-Cigarette Sales in the United States and United Kingdom: A Monte Carlo Analysis.

IMPORTANCE The prevalence of electronic cigarette (e-cigarette) use is increasing. Population health effects will depend on cigarette smoking behaviors, levels of dual use with conventional cigarettes, and e-cigarette toxicity. OBJECTIVE To evaluate potential health effects of various scenarios of increasing promotion and use of e-cigarettes. DESIGN, SETTING, AND PARTICIPANTS A base case model was developed using data on actual cigarette and e-cigarette use patterns that quantifies transitions from an initial state of no cigarette or e-cigarette use to 1 of 5 final states: never use of cigarettes or e-cigarettes, cigarette use, e-cigarette use, dual use of cigarettes and e-cigarettes, or quit. Seven scenarios were created that cover a range of use patterns, depending on how the e-cigarette market might develop, as well as a range of possible long-term health effects of e-cigarette use. Scenarios for changes from the base case were evaluated using Monte Carlo simulations. Separate sets of base case model parameters were evaluated for the US and UK populations. MAIN OUTCOMES AND MEASURES We assigned unitless health "costs" for each final state on a scale of 0 to 100. Population health "costs" were compared with the base case (status quo) assuming e-cigarette use health "costs" from 1% to 50% as dangerous as conventional cigarette use health costs. RESULTS Compared with the base case, a harm reduction scenario in which e-cigarette use increases only among smokers who are interested in quitting with more quit attempts and no increased initiation of e-cigarette use among nonsmokers, and another scenario in which e-cigarettes are taken up only by youth who would have smoked conventional cigarettes, had population-level health benefits regardless of e-cigarette health costs in both the United States and United Kingdom. Conversely, scenarios in which e-cigarette promotion leads to renormalization of cigarette smoking or e-cigarettes are used primarily by youth who never would have smoked showed net health harms across all e-cigarette health costs. In other scenarios, the net health effect varied on the basis of the health cost of e-cigarettes. CONCLUSIONS AND RELEVANCE According to this analysis, widespread promotion of e-cigarettes may have a wide range of population-level health effects, depending on both e-cigarette health risks and patterns of use. Absent the primary effect of e-cigarette promotion being only to divert current or future conventional cigarette smokers to e-cigarette use, the current uncertainty about the health risks of e-cigarettes, increasing e-cigarette use among youth, and the varying health effects at different e-cigarette health costs suggest a potential for harm.