Miracle-dz/UniFAR-FTUs huggingface dataset:
Business group affiliation, earnings management and audit quality: evidence from Bangladesh

Purpose - This study investigates the moderating role of audit quality on the association between business group affiliation of firms and earnings management in the South Asian emerging economy of Bangladesh. Design/methodology/approach - A usable sample of 917 firm-year observations was drawn from companies listed on the Dhaka Stock Exchange from 2005 to 2013. Data were collected from the annual reports of sample companies. Earnings management was measured using the absolute value of discretionary accruals and two proxies were employed to measure audit quality: auditor size and industry specialisation. Findings - Our results show that the level of discretionary accruals is positively associated with business group affiliation status, and higher audit quality reduces this association. This suggests that in environments without strong investor protection, complex ownership structures create opportunities for controlling shareholders to expropriate minority shareholders. The controlling shareholders could then mask this practice through earnings management. The findings also show that in environments lacking strong investor protection, audit quality can help improve earnings quality for group-affiliated firms. Practical implications - The results suggest that financial statement users need to consider audit quality for a reasonable evaluation of the earnings quality of business groups. The study also informs regulators by illuminating audit quality as a key area of focus in any effort directed at enhancing stock market efficiency through improved earnings quality in environments where business group affiliation is prevalent. Originality/value - This study documents empirical evidence on the moderating effect of audit quality on the positive association between business group affiliation and earnings management.
Mothers Performing In-Home Measurement of Milk Intake During Breastfeeding of their Preterm Infants: Maternal Reactions and Feeding Outcomes

This study compares feeding outcomes and perceptions of mothers using in-home test weights and those who did not use test weights to manage breastfeeding of their preterm infants during the first month after hospital discharge. There were no significant differences in daily weight gain between the 2 groups during the study period. Maternal concerns cited in both groups were similar, namely, knowing how much milk infant is taking, infant gaining adequate weight, and infant getting enough milk. All women in the experimental group and two-thirds in the control group reported that in-home measurement of milk intake by test-weighing had been or would have been helpful. This prospective randomized study demonstrated that mothers of premature infants who performed in-home test-weighing procedures found the technique to be helpful and experienced no increased stress or lower achievement of breastfeeding goals when compared to mothers not performing test weighs.
Complications, effects on dialysis dose, and survival of tunneled femoral dialysis catheters in acute renal failure.

BACKGROUND Availability of a functional vascular access is a mandatory prerequisite for extracorporeal renal replacement therapy in patients with acute renal failure. The femoral site of insertion commonly is chosen because it is an easy and convenient access. However, an array of complications may substantially alter the quality of treatment, and it appears that catheter-related morbidity and dysfunction are more frequent with the femoral than internal jugular site. This study is designed to evaluate the potential benefits of using soft silicone tunneled catheters ((ST)Caths) at the femoral site. METHODS Thirty patients with acute renal failure treated by intermittent hemodialysis (IHD) and/or continuous venovenous hemodiafiltration (CVVHDF) were assigned to either twin (ST)Caths or twin polyurethane nontunneled femoral catheters. Time necessary for catheter insertion, catheter-related complications, and catheter lifespan were monitored. Catheter performance during IHD and the effect of catheter type on dialysis dose were evaluated. RESULTS The time necessary for (ST)Cath insertion was significantly longer. The incidence of vein thrombosis and catheter-related infection was lower, and the ratio of venous return pressure to catheter blood flow was better with an (ST)Cath. Recirculation rates were similar for both types of catheters. Whether treated by using IHD or CVVHDF, patients with an (ST)Cath benefited from a greater delivered dialysis dose. Multivariate analysis confirmed that (ST)Cath use was a determinant factor to optimize dialysis dose delivery. (ST)Cath patency was significantly longer. CONCLUSION In patients with acute renal failure, use of an (ST)Cath minimizes catheter-related morbidity and improves dialysis efficiency compared with conventional femoral catheters.
Diversification in Korean Banking Business: Is Non-interest Income a Financial Saviour?

This article examines whether the diversification of operating income in Korean banks has persistently enhanced the performance of Korean banks. The results show that, despite Korean banks’ efforts to diversify their operating income, these banks do not gain any benefit from the diversification. Thus, bank managers in Korea focus on interest income revenue. The results also show that the increase in non-interest income revenue keeps pace with the growth in expenses, which offsets the diversification effect on the performance of Korean banks. As a result, Korean banks discourage banking diversification and focus on non-interest income revenues. JEL Classification: G21
A comparison of inpatients with primary unipolar depression and depression secondary to anxiety

Retrospective comparisons between primary unipolar depression and depression secondary to anxiety in 65 inpatients revealed a number of differences. Secondary depression was associated with a significantly higher incidence of neurotic traits in childhood, chronic unhappiness, and unsupportive family. Tricyclic antidepressants and ECT were both more effective in primary depression, and some secondary depressives became worse on ECT. When primary depression was sub‐divided into familial, nonfamilial and spectrum types, the greatest differences were noted between familial and secondary depressions. In the former group a more stable life style was noted. Secondary and spectrum types differed on only two variables and several similarities were noted. Platelet monoamine oxidase activity was significantly higher in secondary depression.
The Rotter Incomplete Sentences Blank: Examining Potential Race Differences

The Rotter Incomplete Sentences Blank (RISB; Rotter, Lah, & Rafferty, 1992; Rotter & Rafferty, 1950) was administered to African American (n = 94) and White (n = 100) members of fraternal organizations at a large Midwestern university to explore possible influences of racial group and socially desirable response tendencies. The RISB protocols were reliably scored (interrater agreement = 92%) by 3 independent scorers blind to participant racial membership. The mean scores of the 2 racial groups were not significantly different (p > .05). However, using the traditional categorical placement scores resulted in a disproportionate assignment rate for African American scores to the maladjusted group than would be anticipated by mere chance.
The effect of a family support intervention on family satisfaction, length-of-stay, and cost of care in the intensive care unit

Objective:The study examined the effect of adding a full-time family support coordinator to the surgical intensive care unit team on family satisfaction, length-of-stay, and cost in the surgical intensive care unit. Design, Setting, and Patients:A quasi-experimental design was conducted in two phases: baseline (8 mos) and intervention (10 mos) phases. Data on family satisfaction, length-of-stay, and costs from both phases were collected. Interventions:The intervention added a new role, the family support coordinator, to the surgical intensive care unit team. The family support coordinator functioned as a liaison between the patient’s family and the health care team. Measurements and Main Results:The results revealed that generally the intervention was associated with increases in family satisfaction with communication for all surgical intensive care unit team members, with physicians, social workers, and respiratory care therapists showing increases in significance. The largest increase was for physician communication (p = .0034). Families also rated their perceptions of the quality of care provided to their family members by various members of the surgical intensive care unit team. Mean ratings increased for all areas of care, with respiratory and nursing care showing the largest increases. Families’ perceptions of the care and treatment they received during the stay of their family member showed increases in all areas of satisfaction between baseline and intervention, particularly those areas most related to the intervention. Conclusions:The implementation of the family support coordinator intervention increased family satisfaction across a range of parameters. Although there were decreases in length-of-stay and costs, they were not statistically significant. Further research is needed to determine whether intervention refinement could produce lower length-of-stay and costs.
Effects of total quality management in local authorities

Purpose The purpose of this study is to determine the main total quality management (TQM) factors adopted and the respective results achieved by local authorities – municipalities. Determining the degree to which TQM influences the respective results is also an aim of the present study. Design/methodology/approach A research study was designed to be carried out in Greek local authorities – municipalities, 125 of which were approached through interviews with chief executive officers (CEOs) based on a structured questionnaire. The TQM practices and results identified in the literature were used as measured variables of the questionnaire. Descriptive statistics and linear regression analyses were applied for the purpose of the study. Findings The TQM philosophy is not highly adopted by the Greek local authorities participating in the present study. Moreover, the Greek local authorities do not seem to derive significant TQM benefits. Finally, adopting TQM strongly and positively influences, first, operational and quality performance of the local authorities; second, citizen satisfaction and society results; and third, employee satisfaction. Research limitations/implications Subjective data were collected from the CEOs of a small sample of local authorities operating in a European Union country, under circumstances of financial crisis. Based on these limitations, future research studies are recommended. Practical implications Areas for improvement are identified for a local authority to develop a robust TQM model, approach business excellence and derive significant benefits. Originality/value This is the first research study in the field of TQM to be conducted at city-level administration in Greece.
Relationships between corruption, political orientation, and income inequality: evidence from Latin America

ABSTRACT This research sheds light on the analysis of the impact of corruption and political orientation on income distribution in Latin America. Although it has been theoretically demonstrated that corruption worsens the income distribution, the empirical evidence has yielded ambiguous results based on biased estimates not considering a measurement error in the estimation of inequality. This article fills this gap by correcting the previous measurement error bias in the fixed-effects estimation. Additionally, political orientation and its relationship with income inequality are also investigated. The sample covers 18 Latin American countries between 1996 and 2012. Results reveal that corruption increases income inequality.
Peroxisome Proliferator-Activated Receptor-γ Agonist Rosiglitazone– Induced Apoptosis in Leukemia K562 Cells and Its Mechanisms of Action

This study investigates the ability of a synthetic PPAR-γ agonist, rosiglitazone (RGZ), to induce apoptosis in leukemia K562 cells. The results revealed that RGZ (>40 mmol/L) inhibits the growth of K562 cells and causes apoptosis in a time and dose-dependent manner. Apoptosis is observed clearly by Hoechst 33258 staining. Western blotting analysis demonstrates the cleavage of caspase-3 zymogen protein with the appearance of its 17-kD subunit and a dose-dependent cleavage of poly (ADP-ribose) polymerase. Furthermore, RGZ treatment down-regulates anti-apoptotic protein Bcl-2 and up-regulates pro-apoptotic protein Bax in a dosedependent manner after the cells are treated for 48 hours. Telomerase activity is decreased concurrently in a dosedependent manner. We therefore conclude that RGZ induces apoptosis in K562 cells in vitro, and that RGZ-induced apoptosis in K562 cells is highly correlated with activation of caspase-3, decreasing telomerase activity, down-regulation of the anti-apoptotic protein Bcl-2, and up-regulation of the pro-apoptotic protein Bax.
Are beliefs elicited biased by question order? A theory of planned behaviour belief elicitation study about walking in the UK general population.

OBJECTIVES To elicit salient beliefs about walking for an average of 30 minutes per day, with the aims of investigating whether the order of Theory of Planned Behaviour (TPB) belief elicitation questions affects the number and types of beliefs elicited and whether affective and instrumental questions elicit different beliefs. DESIGN A 3 x 2 x 2 x 2 mixed factorial design was employed, with order of behavioural, normative and control questions, and affective and instrumental questions as between-subjects variables, and affective/instrumental and positive/negative questions as within-subjects variables. METHOD Quota sampling with regards to age and gender (N=180) was employed to obtain a sample that was broadly representative of the adult general population. RESULTS The order in which behavioural, normative and control beliefs were asked had little impact on the number or type of beliefs elicited. The affective/instrumental attitude distinction was supported. Few differences were apparent between older and younger respondents and between men and women. CONCLUSION TPB belief elicitation studies are not biased by order effects. Interventions to promote walking should consider targeting affective beliefs, e.g. stress relief, in addition to beliefs about health, which is the traditional focus of health campaigns. Given the similarities in beliefs across demographic groups, 'one size fits all' interventions to promote walking are appropriate.
The mass-metallicity relation of zCOSMOS galaxies at z ~ 0.7, its dependence on SFR, and the existence of massive low-metallicity galaxies

(Abridged) The knowledge of the number and of the physical nature of low-metallicity massive galaxies is crucial for the determination and interpretation of the mass-metallicity relation (MZR). Using VLT-ISAAC near-infrared (NIR) spectroscopy of 39 zCOSMOS z~0.7 galaxies, we have measured Halpha and [NII] emission line fluxes for galaxies with [OII], Hbeta and [OIII] available from VIMOS optical spectroscopy. The NIR spectroscopy enables us to break the degeneracy of the R23 method to derive unambiguously O/H gas metallicities, and also SFRs from extinction corrected Halpha. Using, as a benchmark, the position in the D4000 vs. [OIII]/Hbeta diagram of galaxies with reliable O/Hs from NIR spectroscopy, we were able to break the lower/upper branch R23 degeneracy of additional 900 zCOSMOS z~0.7 galaxies. Additionally, the Halpha-based SFR measurements were used to find the best SFR calibration based on [OII] for the zCOSMOS z~0.7 galaxies without Halpha measurements. We find a fraction of 19% of lower mass 9.5<logM/Msun<10.3 zCOSMOS galaxies which shows a larger evolution of the MZR relation, compared to higher mass galaxies, being more metal poor at a given mass by a factor of 2-3 compared to SDSS. This indicates that the low-mass MZR slope is getting steeper at z~0.7 compared to local galaxies. The existence of these metal-poor galaxies at z~0.7 can be interpreted as the chemical version of galaxy downsizing. Moreover, the sample of zCOSMOS galaxies shows direct evidence that SFR influences the MZR at these redshifts. The comparison of the measured metallicities for the zCOSMOS sample with the values expected for a non-evolving fundamental metallicity relation (FMR) shows broadly agreement, and reveals that also galaxies with lower metallicities and typically higher (specific) SFRs, as found in our zCOSMOS sample at z~0.7, are in agreement with the predictions of a non-evolving Z(M,SFR).
Hydroxychloroquine cardiotoxicity presenting as a rapidly evolving biventricular cardiomyopathy: key diagnostic features and literature review

Cardiotoxicity is a rare but serious complication of hydroxychloroquine, a 4-aminoquinoline increasingly used in the treatment of rheumatological disorders. We describe typical clinical, echocardiographic, and histological features of this rare condition according to the currently available literature, illustrated with a recent new biopsy-proven case of hydroxychloroquine cardiotoxicity in a 52-year-old female with rheumatoid arthritis. Presentation in this case was of a rapidly progressive decompensated biventricular cardiomyopathy associated with recurrent biomarker elevations, conduction system disease, and possibly neuromyotoxicity. Death occurred suddenly 2 months after diagnosis despite drug discontinuation and clinical improvement. The potential role of cardiac magnetic resonance delayed gadolinium enhancement imaging in the prognosis of this toxic cardiomyopathy is also introduced. This case-based literature review highlights that, although rare, hydroxychloroquine cardiotoxicity can be fatal, particularly if irreversible histopathological changes have occurred prior to drug discontinuation. Given this, regular screening with 12-lead electrocardiography and transthoracic echocardiography to detect conduction system disease and/or biventricular morphological or functional changes should be considered in hydroxychloroquine-treated patients in addition to recommended ophthalmological screening.
Contrast‐Enhanced Sonography of Small Pancreatic Mass Lesions

Objective. To evaluate the usefulness of contrast‐enhanced wideband harmonic gray scale sonography in assessing the vascularity of small pancreatic mass lesions. Methods. Twenty‐five patients with 25 pancreatic mass lesions (20 pancreatic carcinomas, 1 islet cell tumor, 1 malignant lymphoma, and 3 focal inflammatory pancreatic masses due to chronic pancreatitis) were examined. All patients held their breath for 20 to 50 seconds after injection of a contrast agent while the vascularity of the tumor was observed on contrast‐enhanced wideband harmonic gray scale sonography (early phase). We then monitored the tumor enhancement 60 to 120 seconds after the injection while the patients held their breath for a few seconds (delayed phase). Results. All 20 (100%) of the pancreatic carcinomas showed no contrast enhancement in the early phase. Fifteen (75%) of the 20 pancreatic carcinomas also showed no contrast enhancement in the delayed phase. The remaining 5 (25%) pancreatic carcinomas showed mild enhancement in the peripheral regions of the tumor in the delayed phase. The other pancreatic masses showed mild or pronounced enhancement throughout the entire lesions in both the early and delayed phases. Conclusions. Contrast‐enhanced wideband harmonic gray scale sonography is a useful tool for differentiating pancreatic carcinomas from focal inflammatory pancreatic masses or hypervascular pancreatic tumors.
Utilisation and outcomes of cervical cancer prevention services among HIV-infected women in Cape Town.

OBJECTIVE An audit of outcomes of cervical cancer screening and prevention services for HIV-positive women in Cape Town, South Africa. DESIGN Retrospective review of clinic registers, patient records and pathology databases at three HIV primary health clinics and a tertiary colposcopy referral centre. SUBJECTS Women recently diagnosed with HIV at three primary health clinics between 2006 and 2008 (N=2 240); new patients seen for colposcopy at a tertiary referral centre between 2006 and 2009 (N=2 031). OUTCOME MEASURES The proportion of women undergoing cervical cancer screening after HIV diagnosis at primary health clinics, demographic characteristics of women referred for colposcopy at a tertiary centre, and outcomes of therapy for precancerous lesions of the cervix. RESULTS The proportion of women undergoing at least one Pap smear at HIV primary health clinics after HIV diagnosis was low (13.1%). Women referred for colposcopy tended to be HIV-positive and over the age of 30 years, and in most (70.2%) cytological examination revealed high-grade cervical dysplasia. HIV-positive women treated with excision for precancerous lesions of the cervix were significantly more likely than their HIV-negative counterparts to undergo incomplete excision, experience persistent cervical disease after treatment, and be lost to follow-up. CONCLUSION Cervical cancer screening efforts must be scaled up for women with HIV. Treatment and surveillance guidelines for cervical intraepithelial neoplasia in HIV-positive women may need to be revised and new interventions developed to reduce incomplete treatment and patient default.
Co‐infection of two β‐herpesviruses (CMV and HHV‐7) as an increased risk factor for ‘CMV disease’ in patients undergoing renal transplantation

The ubiquity of human cytomegalovirus (CMV) and human herpesvirus‐7 (HHV‐7), as well as activation of these viruses during immunosuppression, allows the suggestion that both viruses could participate in the development of ‘CMV disease’ in patients after renal transplantation (RT). The aim of our research was to study the prevalence of latent CMV and HHV‐7 infections in patients before RT, to determine interaction between these viruses in dual infection and possible association of their reactivation with the progression of ‘CMV disease’ after RT. Peripheral blood samples were collected from 49 patients before and up to 10–12 wk after RT. The methods used for diagnostics of viral infections were: serology, nested polymerase chain reaction (nPCR) analysis of peripheral blood leukocytes (PBL) and plasma, and virus isolation in cell cultures (morphological changes, nPCR analysis of cellular and cell‐free samples, indirect immunofluorescence analysis). Before RT, CMV and HHV‐7 DNAs were detected in PBL but not in the plasma samples, which indicates the presence of latent viral infection in patients. Latent dual (CMV+HHV‐7) infection was prevalent (51.0%) in 49 patients, while CMV and HHV‐7 infections alone were detected in 26.5 and 12.2% of patients, respectively. Risk of viral disease after RT, for recipients with latent dual infection before RT, was 12‐ and 2.2‐fold higher in comparison with CMV and HHV‐7 infections alone, respectively. Frequency of dual infection in 18 recipients with ‘viral syndrome’ or ‘CMV disease’ after RT was reliably higher (13/18, 81.3%) than CMV (1/18, 6.2%) (p<0.025) and HHV‐7 (2/18, 12.5%) (p<0.025) infections alone. HHV‐7 reactivation preceded CMV reactivation in 77.0% of the cases of dual infection in the recipients with viral disease and reactivation of both viruses preceded the development of viral disease. Severe ‘CMV disease’ developed in 2 out of 2 recipients with CMV primary infection and ‘viral syndrome’ in 1 recipient with CMV reinfection. The reactivation of CMV was detected in all recipients prior to onset of the disease. Correlation was shown between reactivation of latent HHV‐7 infection and development of febrile syndrome in 2 out of 2 recipients with HHV‐7 infection alone. Taking into account that dual infection is an increased risk factor for ‘viral syndrome’ and ‘CMV disease’ development, screening diagnostic should include testing for both viral infections in transplant donors as well as in recipients before and after RT.