Miracle-dz/UniFAR-FTUs huggingface dataset:
Perceptions of auditees and banks regarding financial statement audits

KPMG (Direct Research Internship Programme) recommended the topic of the current empirical research, the objective of which is to uncover whether the market understands what auditing is, and if it recognizes the potential benefits of an (unqualified) audit report (e.g. to obtain more favourable loan conditions and to strengthen internal controls). The research also aims to uncover whether the market distinguishes on quality between the Big Four or a smaller firm. The results of the semi-structured interviews (with eight company executives and six elite bankers) reveal that some businesses carry out an audit solely to comply, with larger firms more likely to engage voluntarily. Consistent with the literature, banks advocate the superior quality of the Big Four, although many SMEs use smaller firms. As for lending, not all enterprises believe banks offer more favourable conditions, yet banks argue auditors’ unqualified opinion induce lower interest rates.
PREVALENCE OF THE COMPLEMENT FACTOR H AND GSTM1 GENES POLYMORPHISMS IN PATIENTS WITH CENTRAL SEROUS CHORIORETINOPATHY

Purpose: The purpose of our study was to investigate the potential association between the complement factor H (CFH) (rs3753394, rs800292, rs2284664, rs1329428, and rs1065489) and GSTM1 gene polymorphisms, and central serous chorioretinopathy (CSCR) susceptibility in a well-defined Greek cohort. Methods: We enrolled a case–control study in a Greek population with 41 cases and 78 controls. Five milliliters of peripheral blood was collected from each participant, and DNA was extracted using the PureLink Genomic DNA kit. The CFH (rs3753394, rs800292, rs2284664, rs1329428, and rs1065489) single nucleotide polymorphisms and GSTM1 polymorphism were tested using polymerase chain reaction assays. Results: Between CSCR (n = 41) cases and controls (n = 78), the TT rs3753394, GG rs1329428, and TT rs1065489 genotypes' frequencies of the CFH gene were found to be significantly associated with risk of CSCR. The genotype frequency of the CFH rs2284664, rs800292, and of the GSTM1 gene polymorphisms was not found to be significantly associated with CSCR. Conclusion: Our results demonstrated a significant association between CSCR and single nucleotide polymorphisms in the CFH gene (rs3753394, rs1329428, and rs1065489), suggesting that disturbances in choroidal vasculature, through intercorrelation with adrenomedullin, play a significant role in CSCR pathogenesis.
CSR and its communication in multinational companies - dimensions and relationships: a comparative study of Tata Steel and Royal Dutch Shell in India and the UK.

The title of this thesis is CSR and its Communication in Multinational Companies. It is a comparative study of Tata Steel and Royal Dutch Shell in India and the UK that explores the dimensions of CSR and its communication in these different contexts. It seeks to contribute to the examination of CSR and its communication and the relationship between the two. It takes an exploratory approach to proving unique empirical evidence of company approaches and is designed to acknowledge the relevance of the context-specific on CSR as a social construct (Burr 2003), and the ever-changing, nature of its communication. This thesis investigates how company’s define and decide on their approach to CSR and whether, in today’s business environment, a company’s CSR-related activities can be extrapolated from their communication. It also explores how CSR and its communication has evolved to accommodate a changing business environment; the benefits of designing a CSR approach that is synonymous with its communication; and the implications of separating CSR from its communication. In order to do this qualitative research methods are used, combined with discourse analysis to obtain rich insights into the perceptions of the individuals involved in the CSR communication process and company stakeholders. A total of in-depth 25 interviews took place over more than 25 hours, split between India and the UK. This included interviews with 10 managers and 15 stakeholders. Coombs and Holladay’s (2012) motivation matrix is used as a basis for the analysis of the results. The main academic contributions of the research reveal a move away from the use of the term CSR towards sustainability; the specific reference to ‘involvement’ as a fundamental element of the CSR definition; the use of psychotherapeutic language as a motivation for CSR; and the imbedded nature of communication within the CSR concept, making the two concept inextricably linked. The findings reveal how the concept of CSR and its communication has evolved and is being developed by companies as a means of inspiring and giving meaning to stakeholders. They indicate the need for research to keep abreast of this changing environment as a means of informing both academics and practitioners in the fields of both CSR and communications.
Leptotrichia buccalis: A rare cause of bacteraemia in non-neutropenic patients

The anaerobic bacterium, Leptotrichia buccalis (Lb), belongs to the normal oral flora of humans and is seldom found in clinically significant specimens. However, on rare occasions, Lb has been isolated from blood cultures from patients with lesions of the oral mucosa, in particular from patients with neutropenia. Over a period of 6 months, Lb was isolated from blood cultures in our laboratory from 2 immunocompetent patients. The identification characteristics of Lb are described including the typical morphology at microscopy. Furthermore, we review the bacteraemic cases reported so far together with present knowledge of the pathogenicity and epidemiology of Lb.
Compressive channel estimation

In dieser Arbeit untersuchen wir die kompressive Kanalschatzung (KKS), also die Anwendung der Theorie und Methodologie des Compressed Sensing (CS) auf das Problem der Kanalschatzung doppelt selektiver Kanale in Multicarrier-Systemen. Nach einer kurzen Einfuhrung in die kabellose Kommunikation und einem kleinen Uberblick uber CS und einigen seiner Varianten betrachten wir die in [1] prasentierte elementare kompressive Kanalschatzmethode. Wir analysieren ihre Leistungsfahigkeit sowie ihre Komplexitat, und wir untersuchen die ihr zugrundeliegende Annahme, namlich die "delay-Doppler sparsity" typischer Kanale, genauer. Aufbauend auf dieser Analyse stellen wir einige Varianten und Erweiterungen der kompressiven Kanalschatzmethode vor. Zuerst nutzen wir die Tatsache dass typische Kanale auch als "group sparse" angesehen werden konnen. Dies ist eine Folge des sogenannten Leck Effekts, welcher die Leistung einer jeden kompressiven Kanalschatzmethode beeintrachtigt und daher eine enorme Herausforderungen fur die KKS darstellt. Weiters betrachten wir die Erweiterung der kompressiven Schatzmethode auf Mehrantennensysteme (MIMO). Wir zeigen, dass die einzelnen Querkanale eines solchen MIMO Systems (in etwa) als "jointly sparse", sogar als "jointly group sparse" angesehen, und daher Methoden des Multichannel CS (MCS) verwendet werden konnen. Letztens nutzen wir - unter Verwendung der Konzepte des Modified CS (MOD-CS) - die approximative "sequential sparsity" des Kanals zum Kanal-Tracking uber mehrere aufeinanderfolgende Symbolblocke hinweg. Diese Vorgehensweise kann die Leistung zusatzlich steigern, viel wichtiger jedoch, sie kann die Komplexitat der Methode reduzieren. Daruber hinaus adaptieren wir die Technik der Basis-Optimierung, welche in [2, 3] vorgestellt wurde, fur die verschiedenen Szenarien, und wir prasentieren Simulationsergebnisse, welche die verbesserte Leistung all jener Kanalschatzmethoden demonstrieren, die in dieser Arbeit erklart werden.
Differential modulation of ROS signals and other mitochondrial parameters by the antioxidants MitoQ, resveratrol and curcumin in human adipocytes

Abstract Mitochondrial reactive oxygen species (ROS) have been demonstrated to play an important role as signaling and regulating molecules in human adipocytes. In order to evaluate the differential modulating roles of antioxidants, we treated human adipocytes differentiated from human bone marrow-derived mesenchymal stem cells with MitoQ, resveratrol and curcumin. The effects on ROS, viability, mitochondrial respiration and intracellular ATP levels were examined. MitoQ lowered both oxidizing and reducing ROS. Resveratrol decreased reducing and curcumin oxidizing radicals only. All three substances slightly decreased state III respiration immediately after addition. After 24 h of treatment, MitoQ inhibited both basal and uncoupled oxygen consumption, whereas curcumin and resveratrol had no effect. Intracellular ATP levels were not altered. This demonstrates that MitoQ, resveratrol and curcumin exert potent modulating effects on ROS signaling in human adipocyte with marginal effects on metabolic parameters.
Physical Basis behind Achondroplasia, the Most Common Form of Human Dwarfism*

Fibroblast growth factor receptor 3 (FGFR3) is a receptor tyrosine kinase that plays an important role in long bone development. The G380R mutation in FGFR3 transmembrane domain is known as the genetic cause for achondroplasia, the most common form of human dwarfism. Despite many studies, there is no consensus about the exact mechanism underlying the pathology. To gain further understanding into the physical basis behind the disorder, here we measure the activation of wild-type and mutant FGFR3 in mammalian cells using Western blots, and we analyze the activation within the frame of a physical-chemical model describing dimerization, ligand binding, and phosphorylation probabilities within the dimers. The data analysis presented here suggests that the mutation does not increase FGFR3 dimerization, as proposed previously. Instead, FGFR3 activity in achondroplasia is increased due to increased probability for phosphorylation of the unliganded mutant dimers. This finding has implications for the design of targeted molecular treatments for achondroplasia.
Completion of Advance Directives Among Low-Income Older Adults

This study examined the prevalence of completion of advance directives (ADs) and the effects of race/ethnicity on AD completion using a cross-sectional design. Low-income older adults (n = 256) who were residents of supportive housing facilities or members of a senior center were interviewed in person. About 20% of the participants had completed ADs. Knowledge and attitudes toward ADs, income, and previous experience in an intensive care unit significantly predicted the completion of ADs after controlling for other factors. Those with higher levels of knowledge, positive attitudes, or those with higher incomes were more likely to complete ADs than their counterparts. Findings suggest that as a proxy for multiple socioeconomic, social and cultural factors, race, and ethnicity need to be considered in planning end-of-life care.
Meningococcal Outer Membrane Vesicle Vaccine Given Intranasally Can Induce Immunological Memory and Booster Responses without Evidence of Tolerance

ABSTRACT We have studied the ability of outer membrane vesicle (OMV) vaccines from Neisseria meningitidis serogroup B to induce vaccine-specific antibody and spleen cell proliferative responses in mice after being administered intranasally (i.n.) and/or subcutaneously (s.c.). A series of four weekly i.n. doses (25 μg) without adjuvant or a single s.c. dose (2.5 μg) with aluminum hydroxide was followed 2 months later by secondary i.n. or s.c. immunizations. After i.n. priming, both immunoglobulin G (IgG) antibody responses in serum, measured by enzyme-linked immunosorbent assay, and IgA antibodies in saliva and extracts of feces were significantly boosted by later i.n. immunizations. The IgG antibody responses in serum were also significantly augmented by secondary s.c. immunization after i.n. as well as s.c. priming. Sera from mice immunized i.n. reached the same level of bactericidal activity as after s.c. immunizations. The s.c. immunizations alone, however, had no effect on mucosal IgA antibody responses, but could prime for booster antibody responses in secretions to later i.n. immunizations. The i.n. immunizations also led to marked OMV-specific spleen cell proliferation in vitro. Both serum antibody responses and spleen cell proliferation were higher after i.n. priming and later s.c. immunizations than after s.c. immunizations alone. There was thus no evidence that i.n. priming had induced immunological tolerance within the B- or T-cell system. Our results indicate that a nonproliferating meningococcal OMV vaccine given i.n. can induce immunological memory and that it may be favorably combined with similar vaccines for injections.
Sunitinib‐Induced Cardiotoxicity Is Mediated by Off‐Target Inhibition of AMP‐Activated Protein Kinase

Tyrosine kinase inhibitors (TKIs) are transforming the treatment of patients with malignancies. One such agent, sunitinib (Sutent, Pfizer, New York, NY, USA), has demonstrated activity against a variety of solid tumors. Sunitinib is “multitargeted,” inhibiting growth factor receptors that regulate both tumor angiogenesis and tumor cell survival. However, cardiac dysfunction has been associated with its use. Identification of the target of sunitinib‐associated cardiac dysfunction could guide future drug design to reduce toxicity while preserving anticancer activity. Herein we identify severe mitochondrial structural abnormalities in the heart of a patient with sunitinib‐induced heart failure. In cultured cardiomyocytes, sunitinib induces loss of mitochondrial membrane potential and energy rundown. Despite the latter, 5′ adenosine monophosphate‐activated protein kinase (AMPK) activity, which should be increased in the setting of energy compromise, is reduced in hearts of sunitinib‐treated mice and cardiomyocytes in culture, and this is due to direct inhibition of AMPK by sunitinib. Critically, we find that adenovirus‐mediated gene transfer of an activated mutant of AMPK reduces sunitinib‐induced cell death. Our findings suggest AMPK inhibition plays a central role in sunitinib cardiomyocyte toxicity, highlighting the potential of off‐target effects of TKIs contributing to cardiotoxicity. While multitargeting can enhance tumor cell killing, this must be balanced against the potential increased risk of cardiac dysfunction.
Self-Regulatory Imagery and Physical Activity in Middle-Aged and Older Adults: A Social-Cognitive Perspective.

Limited research has investigated exercise imagery use in middle-aged and older adults and its relationship with affective and behavioral correlates. The study examined the association between self-regulatory imagery and physical activity (PA) through key social cognitive variables. Middle-aged and older adults (N = 299; M age = 59.73 years, SD = 7.73, range = 50 to 80) completed self-report measures assessing self-regulatory imagery use, self-efficacy, outcome expectations, perceived barriers, self-regulatory behavior, enjoyment, and PA levels. Path analysis supported a model (χ² [14] = 21.76, p = .08, CFI = .99, TLI = .97, SRMR = .03, RMSEA = .04) whereby self-regulatory imagery positively predicted self-efficacy, outcome expectations, and self-regulatory behaviors. Furthermore, self-regulatory imagery indirectly predicted barriers, outcome expectations, self-regulation, enjoyment, and PA. This research highlights self-regulatory imagery as an effective strategy in modifying exercise-related cognitions and behaviors. Incorporating social cognitive constructs into the design of imagery interventions may increase PA engagement.
The Two-Speed Europe reflected in Public Service Media Funding: a budget based analysis

Introduction. European Public Service Media (PSM) faces today challenges regarding innovation, legitimacy and funding. This paper analyzes the evolution of European PSM funding between 2010 and 2016, considering its need for legitimization and update of the different funding models within the EU. Methodology. We analyzed the evolution of the budgets of the European PSM in relation to inhabitants, households and GDP in terms of purchasing power parity. Results. The results confirm the impact of the economic crisis on the budgets of the European PSM. Two triennials can be identified: the first one (2010-2013), marked by budgetary constrictions (-4.1%), and the second one (2013-2016), which shows a slight recovery (4%). We also highlight the differences between Northern and Southern Europe. Conclusions. Ultimately, we conclude that a reformulation of the European PSM business models is required in order to achieve greater stability, adequacy and legitimacy.
Relationship between the radiosensitizing effect of wortmannin, DNA double‐strand break rejoining, and p21WAF1 induction in human normal and tumor‐derived cells

Wortmannin (WM) is a potent inhibitor of the catalytic sub‐unit of DNA‐PK, which is involved in one pathway of DNA double‐strand break (DSB) rejoining, and of ATM, which functions upstream in the p53 signaling pathway. WM is known to be an efficient radiosensitizer in a variety of mammalian cell types, to inhibit DSB rejoining following exposure to supralethal doses (≥30 Gy) of ionizing radiation, and to abrogate the induction of p53 at early times after radiation exposure. We report here that WM is a more effective radiosensitizer in A549 human lung carcinoma cells than in normal human fibroblasts (NHFs). In addition, WM strongly inhibits DSB rejoining in A549 cells exposed to relatively low doses (e.g., 10 Gy) of ionizing radiation, without having any detectable effect in NHFs. We further demonstrate that WM significantly potentiates the induction of p21WAF1, a p53‐regulated gene that encodes for a key mediator of cell‐cycle/growth arrest, when determined at late times (e.g., 24 h) after irradiation. This late WM‐dependent potentiation of p21WAF1 induction following radiation exposure is observed in NHFs and in the p53 wild‐type tumor cell lines A549, A172, and SKNSH, but not in the p53‐deficient tumor cell lines DLD‐1, HeLa, and SKNSH‐E6. We conclude that: (i) inhibition of DSB rejoining by WM may be an important contributor to its radiosensitizing effect in A549 cells but not in NHFs; and (ii) radiosensitization of p53‐proficient human cells by WM may in part be associated with the delayed induction of p21WAF1, which can lead to a sustained growth‐arrested phenotype resembling senescence. © 2004 Wiley‐Liss, Inc.
Sovereigns and Financial Intermediaries Spillovers

We examine the spillover effects between sovereigns and banks in a model with a heterogeneous banking system. An increase in sovereign’s default risk affects financial intermediaries through two channels in this model. First, banks’ funding costs might increase, inducing higher interest rates on loans and bonds and a cut back in these assets. Second, financial regulator’s risk-weighted asset framework would assign higher weights to lower quality assets, implying a portfolio rebalancing and more deleveraging. While capital adequacy requirements weaken the impact of shocks emerging from the real economy, they amplify the effect of shocks on banks’ balance sheets.
Research in multi-cultural relationship building

This study aims to explore the ‘missing gap' between the values of an Accounting firm and the preference shown by Maaori on how they would like to be approached when wanting to build a trusted relationship within a business sense. This study makes use of qualitative approaches in which data is collected primarily through interviews and analysed to produce results and recommendations. The study found that Maaori would like to be approached in a way that makes sense to them and also identifies with their cultural proceedings. It also provides insight into how important trust is when establishing a relationship with Maaori. The study recommends that further studies conducted should interview a wider variety of focus groups to add different elements to this research and that FIRM A's small business department's offerings do not align with what Maaori want so need to be rethought to adapt to Maaor expectations.
Inhibition of sodium butyrate-induced apoptosis in recombinant Chinese hamster ovary cells by constitutively expressing antisense RNA of caspase-3.

Sodium butyrate (NaBu) can enhance the expression of genes controlled by some of the mammalian promoters, but it can also inhibit cell growth and induce cellular apoptosis. Thus, the beneficial effect of using a higher concentration of NaBu on a foreign protein expression is compromised by its cytotoxic effect on cell growth. To overcome this cytotoxic effect of NaBu, the expression vector of antisense RNA of caspase-3 was constructed and transfected to recombinant Chinese hamster ovary (rCHO) cells producing a humanized antibody. Using this antisense RNA strategy, rCHO cells (B3) producing a low level of caspase-3 proenzyme were established. When batch cultures of both B3 cells and control cells transfected with antisense RNA-deficient plasmid were performed in the absence of NaBu, both cells showed similar profiles of cell growth and antibody production. Compared with control cell culture, under the condition of 5 mM NaBu addition at the exponential growth phase, expression of antisense RNA of caspase-3 significantly suppressed the NaBu-induced apoptosis of B3 cells and extended culture longevity by >2 days if the culture was terminated at cell viability of 50%. However, compared with control cell culture, the final antibody concentration of B3 cell culture was not increased in the presence of NaBu, which may be due to the loss of cellular metabolic capability resulted from the depolarization of mitochondrial membrane. Taken together, this study suggests that, although expression of antisense RNA of caspase-3 does not improve antibody productivity of rCHO cells, it can suppress NaBu-induced apoptotic cell death of rCHO cells and thereby may reduce problems associated with cellular disintegration.
A high-resolution , 800-year glaciomarine 2 record from Russkaya Gavan ’ , a Novaya

11 12 Abstract: Sediment core ASV-987 from Russkaya Gavan’, a tidewater fjord on the northwestern coast of 13 Novaya Zemlya, provides the first multicentury record of sedimentary and hydrographic glaciomarine 14 environments in Russian Arctic with a century-scale resolution. Age is constrained by seven C ages 15 securing an especially robust control for the period between c. AD 1370 and 1600. Based on sediment struc16 ture, grain size, depositional rates, foraminiferal assemblages and stable isotopes in foraminiferal tests, 17 we reconstruct the changes in fjord sedimentation and circulation in relation to the history of a tidewater 18 glacier connected to the main Novaya Zemlya ice complex. We conclude that a noticeable glacier advance 9 occurred c. AD 1400, contemporaneous with a change in North Atlantic atmospheric circulation inferred 20 from GISP-2 ion-contents data. A major glacier retreat from Russkaya Gavan’ occurred by c. AD 1600, 21 succeeded by low sedimentary inputs. Intervals with depleted stable isotopic values, including the core 22 top, may indicate intensified glacier melting. Stronger melting in the 1900s is consistent with an increase 23 in sedimentation rates.