Miracle-dz/UniFAR-FTUs huggingface dataset:
Determinants of Undetected Unintentional Errors in Audited Financial Statements

This study investigates the associations between financial restatements and characteristics of the parties responsible for preventing and detecting unintentional errors, i.e., boards (through their audit committees), management (through chief financial officers (CFOs)), and auditors. To conduct this investigation, I developed a theoretical model of restatement determinants that is more complete than models used in previous archival research as it includes characteristics of all three parties and the moderating effects of chief financial officers’ financial expertise and influence on the disruptive effects of organizational change. I use a proxy for restatements that identifies restatements that correct unintentional error based on the language in restatement disclosures. Results show that of the three parties responsible for financial reporting quality, the CFO plays the major role with respect to unintentional error: The likelihood of restatement to correct unintentional error is decreasing in CFO financial expertise, but only when companies are undergoing organizational change. Results also show that CFOs’ (audit committees’) financial expertise is more strongly associated with restatements that correct unintentional error (intentional misstatement) than intentional misstatement (unintentional error). However, I find no evidence of significant associations between auditor quality and either restatements that correct unintentional error or intentional misstatement.
Dissociation of pathways for object and spatial vision: a PET study in humans

A positron emission tomography (PET) study was conducted to determine which brain regions are differentially involved in visual object identification and object localization. Subjects engaged in a spatial task in which they matched the location of common objects, and an object task in which they matched the identity of common objects. In both tasks the stimulus arrangements used were of the same kind. Regional cerebral blood flow data showed that a right-sided region in the inferior parietal lobule was more activated during spatial than during object matching. In contrast, bilateral occipitotemporal regions, with the left more predominant, were more activated during object than spatial matching. These results provide support for Ungerleider and Mishkin's dual pathway model of vision and indicate important patterns of lateralization in the human visual system.
Firm Knowledge, Neighborhood Diversity and Innovation

This paper tests the importance of firm level knowledge and neighborhood diversity, as a source for localized knowledge spillovers, on firms propensity to innovate. Diversity is measured in terms of industries as well as employee education and occupation, of which the results show a positive neighborhood effect from diversity in education. In addition, an added positive effect from neighborhood diversity in education is found for firms with a larger share of highly educated employees, which points to the importance of absorptive capacity. However, firm characteristics, such as the knowledge of the own employees, provide to be the strongest determinants for the innovativeness of firms.
Antisense RNA Modulation of Alkyl Hydroperoxide Reductase Levels in Helicobacter pylori Correlates with Organic Peroxide Toxicity but Not Infectivity

ABSTRACT Much of the gene content of the human gastric pathogen Helicobacter pylori (∼1.7-Mb genome) is considered essential. This view is based on the completeness of metabolic pathways, infrequency of nutritional auxotrophies, and paucity of pathway redundancies typically found in bacteria with larger genomes. Thus, genetic analysis of gene function is often hampered by lethality. In the absence of controllable promoters, often used to titrate gene function, we investigated the feasibility of an antisense RNA interference strategy. To test the antisense approach, we targeted alkyl hydroperoxide reductase (AhpC), one of the most abundant proteins expressed by H. pylori and one whose function is essential for both in vitro growth and gastric colonization. Here, we show that antisense ahpC (as-ahpC) RNA expression from shuttle vector pDH37::as-ahpC achieved an ∼72% knockdown of AhpC protein levels, which correlated with increased susceptibilities to hydrogen peroxide, cumene, and tert-butyl hydroperoxides but not with growth efficiency. Compensatory increases in catalase levels were not observed in the knockdowns. Expression of single-copy antisense constructs (expressed under the urease promoter and containing an fd phage terminator) from the rdxA locus of mouse-colonizing strain X47 achieved a 32% knockdown of AhpC protein levels (relative to wild-type X47 levels), which correlated with increased susceptibility to organic peroxides but not with mouse colonization efficiency. Our studies indicate that high levels of AhpC are not required for in vitro growth or for primary gastric colonization. Perhaps AhpC, like catalase, assumes a greater role in combating exogenous peroxides arising from lifelong chronic inflammation. These studies also demonstrate the utility of antisense RNA interference in the evaluation of gene function in H. pylori.
Entrepreneurship versus Intrapreneurship

This paper provides a review of theoretical studies on the concepts of entrepreneurship and intrapreneurship, pinpointing the similarities and differences between them. Entrepreneurship continues to thrive in almost all corners of the world. Entrepreneurs are reshaping the business environment, creating a world in which their companies play an important role in the vitality of the global economy. But there is not always necessary to establish a company in order to implement new ideas. A great potential lies in applying business principles within existing organizations.
Effect of Regional Citrate Anticoagulation on Thrombogenicity and Biocompatibility During CVVHDF

This study was designed to assess the principal markers of thrombogenicity and biocompatibility during continuous venovenous hemodiafiltration (CVVHDF) using regional citrate anticoagulation (RCA). In a prospective study, 11 procedures with a polysulfone membrane were performed in nine critically ill patients with acute renal failure and impaired hemostasis. Blood samples were taken before and during CVVHDF at diafilter outlet—before calcium-induced reversal of the effect of citrate—at 15, 60, 360, and 1440 minutes. In four patients, 10 CVVHDF sessions were performed with systemic heparin anticoagulation (HA) using a polyacrylonitrile membrane. During RCA, blood thrombocyte count, plasma thrombin-antithrombin III complexes, beta-thromboglobulin, and von Willebrand factor levels did not differ significantly from baseline. Plasma D dimer levels rose significantly at 360 minutes; however, the difference between diafilter inlet and outlet levels was nonsignificant. There was a significant increase in plasma C5a concentrations and a decline in blood leukocyte count in the early phase of CVVHDF. Just as in RCA, no increase in plasma thrombogenicity indices was observed during HA. However, clotting times in blood entering patients' circulation were significantly prolonged. Plasma C5a concentrations increased significantly at the beginning of CVVHDF. RCA can effectively inhibit the thrombogenic effect of the extracorporeal circuit in CVVHDF. The effect of HA may be similar, however, at the expense of systemic anticoagulation and risk of bleeding. RCA, performed in a way that overcomes thrombogenicity, does not completely eliminate complement activation and/or transient leukopenia during CVVHDF.
Incidence of endometrial hyperplasia in 100 cases presenting with polymenorrhagia/menorrhagia in perimenupausal women.

BACKGROUND To study the Incidence of endometrial hyperplasia in perimenupausal women presenting with polymenorrhagia/menorrhagia. This observational study was conducted at Gynae 'B' unit of Khyber Teaching Hospital Peshawar from January 2000 to December 2001. METHODS One hundred consecutive patients who presented at Gynaecology OPD with Polymenorrhagia/ Menorrhagia were registered and incidence ofendometrial hyperplasia evaluated in them. All women were above 45 years of age. Post-menopausal bleeding cases were excluded from the study. RESULTS Out of 100 patients, 15 patients were found to have endometrial hyperplasia, 10 patients (66.6%) simple cystic hyperplasia, 3 patients (20.0%) had adenomotous hyperplasia, 2 patients (13.3%) had atypical hyperplasia, 8 patients (53.3%) with menorrhagia, 1 (6.6%) with polymenorrhagia, and 6 patients (40.0%) with polymenorrhoea. Duration of symptoms was from 4 months to 1 year. Thirteen (86.6%) patients were treated medically, 5 patients (33.33%) needed surgical treatment following medical treatment, 2 patients (13.3%) underwent Total Abdominal Hysterectomy (TAH) and Bilateral Salpingooophorectomy (BSO) who were 51-53 years of age with atypical hyperplasia. CONCLUSION endometrial hyperplasia is a pre-malignant condition; if treated in time, incidence can be reduced and early treatment can increase life expectancy and quality in women over age of 45 years.
Virologic markers of human immunodeficiency virus type 1 in cerebrospinal fluid of infected children.

To identify virologic correlates associated with central nervous system (CNS) abnormalities in children infected with human immunodeficiency virus type 1 (HIV-1), cerebrospinal fluid (CSF) was examined for virologic markers and correlated with neurodevelopmental status and neuroimaging abnormalities. Of 30 children, 18 (60%) had at least 1 culture-positive CSF sample; in total, 21 (55%) of 38 CSF specimens were culture-positive. CSF white blood cell counts were higher in specimens that were culture-positive (P = .01). HIV-1 RNA was detected in 90% of CSF samples, and RNA levels > or = 10,000 copies/mL were found in 6 (75%) of 8 children with severe neurocognitive impairment (P = .08) and 11 (73%) of 15 children with a cognitive index < or = 85 (P = .04). Higher RNA levels were associated with abnormal brain imaging scans (P = .04) and with neurocognitive deficits (P = .04). Thus, HIV-1 is present within the CNS of most infected children, and neurocognitive impairment appears to be associated with increased HIV-1 replication.
The sensitivity of nonlinear computational models of trabecular bone to tissue level constitutive model

Microarchitectural finite element models have become a key tool in the analysis of trabecular bone. Robust, accurate, and validated constitutive models would enhance confidence in predictive applications of these models and in their usefulness as accurate assays of tissue properties. Human trabecular bone specimens from the femoral neck (n = 3), greater trochanter (n = 6), and lumbar vertebra (n = 1) of eight different donors were scanned by μ-CT and converted to voxel-based finite element models. Unconfined uniaxial compression and shear loading were simulated for each of three different constitutive models: a principal strain-based model, Drucker–Lode, and Drucker–Prager. The latter was applied with both infinitesimal and finite kinematics. Apparent yield strains exhibited minimal dependence on the constitutive model, differing by at most 16.1%, with the kinematic formulation being influential in compression loading. At the tissue level, the quantities and locations of yielded tissue were insensitive to the constitutive model, with the exception of the Drucker–Lode model, suggesting that correlation of microdamage with computational models does not improve the ability to discriminate between constitutive laws. Taken together, it is unlikely that a tissue constitutive model can be fully validated from apparent-level experiments alone, as the calculations are too insensitive to identify differences in the outcomes. Rather, any asymmetric criterion with a valid yield surface will likely be suitable for most trabecular bone models.
Evidence for a Mechanically Induced Oxidative Burst

Rapid release of H2O2 may constitute an initial defense response mounted by a plant. Inauguration of this oxidative burst is known to occur upon stimulation with chemical elicitors, but the possibility of mechanical elicitation arising from pathogen penetration/weakening of the cell wall has never been examined. To introduce an adjustable mechanical stress on the plasma membrane, cultured soybean (Glycine max Merr. cv Kent) cells were subjected to defined changes in medium osmolarity. Dilution of the medium with water or resuspension of cells in sucrose solutions of reduced osmolarity yielded an oxidative burst similar to those stimulated by chemical elicitors. Furthermore, the magnitude of oxidant biosynthesis and osmotic stress correlated directly. Upon return of the cells to normal tonicity, the oxidative burst abruptly halted, indicating that its expression depended on maintenance of the osmotic stress and not on any external chemical signal. To confirm the ability of soybean cells to respond to a mechanical stimulus with induction of an oxidative burst, cells were subjected to direct physical pressure. Application of pressure yielded a characteristic oxidative burst. Because neither these cells nor those subjected to osmotic pressure were damaged by their treatments, we conclude that plant cells can detect mechanical disturbances and initiate a classical defense reaction in response.
Modified UTAUT Model to Study the Factors Affecting the Adoption of Mobile Banking in Jordan

Mobile banking allows bank customers to conduct bank transactions at anytime from any place. The usage of mobile banking services is still in early stage compared to other services conducted by the banks sector. This study is important for the banking industry since it will provide practical recommendations to the banking industry in Jordan as a developing country. This study achieves three main goals: first; we developed a modified model by adding and removing new factors to the Unified Theory of Acceptance and Use of Technology (UTAUT) model; which is considered as one of the most powerful models in investigating the factors that affect the technology adoption decision of mobile banking services. The modifications on the UTAUT model were in two directions, the first direction was by adding new moderator factor called the influence of education. The second direction was by adding the Reliability, Design Issues, and Security as a three technology related factors to the UTAUT model. Second; we studied and investigated the factors that affect the technology adoption decision of mobile banking services in Jordan. We also explored if those factors are moderated by the proposed moderator factors or not. For this purpose we proposed 21 hypothesis, then we designed a questionnaire that is distributed to figure out the customer believes and intention to adopt mobile banking services. The questionnaire was distributed to 174 persons; from this number we approved 162 questionnaires for the purposes of research and analysis. We tested our proposed hypothesis using PLS Path Modeling. Third; we validated the modified model using the Varimax procedure; in which the loading factor values were more than 0.6, Kaiser-Mayer-Olkin (KMO) values were more than 0.5, and the Eigen values were more than one. The results shows our proposed model is valid, and that the Security factor plays the most significant factor on the intention to adopt m-bank services, and the Facilitating Conditions (FC) has a powerful effects in the actual use of m-bank services. In term of education and experience role; the results shows that the Performance Expectancy (PE) factor is the most factor moderated by the education and experience factors. The results also show that the Social Influence (SI) and Design Issues factors are not moderated by the education and experience factor in the intention behavior. But in actual use side the results show that the Facilitating Conditions (FC) is moderated by the education and experience factor.
The NHLBI workshop on Hypertension in Hispanic Americans, Native Americans, and Asian/Pacific Islander Americans.

In June 1994, the National Heart, Lung, and Blood Institute held a workshop entitled "Epidemiology of Hypertension in Hispanic Americans, Native Americans, and Asian/Pacific Islander Americans. " The studies that served as the basis for the workshop along with a summary of two workshop panel discussions are being published as a supplement by Public Health Reports. In this article, the authors present graphs that compare results across these studies with data for non-Hispanic whites, blacks, and Hispanics from the Third National Health and Nutrition Examination Survey. The graphs indicate differences in mean blood pressure levels within and among these three population groups; such differences are also apparent in comparisons of these groups with the U.S. white and black populations. Although they appear modest, these differences are sufficient to result in increased mortality rates in populations with higher levels of hypertension. Environmental influences appear to underlie most of these differences. In all of these populations, blood pressure control rates are poor. Based on these studies, hypertension prevention and control programs should be undertaken. Special emphasis should be placed on the underserved minority populations that were the focus of the workshop.
Granulomatous osteomyelitis caused by bacteria other than mycobacteria: a report of two cases

case, the recurrence developed in just 1 year. Several definitions of myoepithelioma have been devised to ensure the correct diagnosis is made; thus, we diagnosed a myoepithelioma because the tumour was composed only of myoepithelial cells without evidence of duct formations. Histological assessment would appear to be unable to accurately predict the biological behaviour of these tumours, and shows no significant correlation with the Ki67 rate. The cellular dualism observed histologically has been confirmed by immunohistochemical studies. When using fine needle aspiration cytology, the main differential diagnoses of EMC are adenoid cystic carcinoma, pleomorphic adenoma, polymorphous low-grade adenocarcinoma and basal cell adenoma. Differentiation from malignant mixed tumour and other predominantly clear cell tumours of the salivary gland is essential, and already established in the literature. The differential diagnoses of clear cell myoepithelioma should include monomorphic adenomas, metastasic renal carcinoma and malignant myoepithelioma. The reviewed literature concurs in the low grade of aggressiveness of EMC and its capability of producing local recurrences or distant metastasis. Different authors believe that benign myoepitheliomas, especially the clear cell type, in spite of their benign character, might develop into carcinoma, particularly if incompletely excised. Little definitive data to support current treatment recommendations are available; complete surgical removal with ample resection margins is believed to be the optimal treatment. Adjunctive radiation therapy is sometimes used, especially if the excision is not complete or is in doubt. Careful follow-up of these patients is emphasised in order to detect early recurrences or metastasis, since the histopathological features do not always correlate with prognosis.
The Effect of Board Characteristics and Audit Committee Existence on Earnings Quality of Indonesian State-Owned Enterprises

The objective of this research is to determine the effect of Board of Commissioners characteristics which is assessed by number or size of, level of independence of, and amount of remuneration received by the Board of Commissioners on earning’s quality of Indonesia’s State-Owned Enterprises (“SOE”). The objective of this research is also to determine whether the existence of Audit Comittee has significant effect on the earnings quality of the SOE. Hypotheses testing are done by using a multiple regression model with 111 sample of State-Owned Enterprises whose majority share is owned by the state during 2009 dan 2010. The results provide empirical evidence that independency of Board of Commissioners increases the SOE earnings quality, meanwhile the other Board characteristics and the existence of Audit Committee has no significant effect on the SOE earnings quality.
AIS Electronic

We argue that the concept of flow can be useful in investigating how requirements for digital services can be analyzed. We apply Novak et al's (2000) framework to analyze how flow can be utilized for requirements prioritization for digital services. Our findings indicate that the flow can be very useful for requirements development. Furthermore, the findings show that the flow can be potentially used for understanding experiential-and task-oriented user activities. Therefore, we conclude that the flow should be considered as a service requirements prioritization metric not only for digital services dominated by hedonic utility needs by users, but with all digital services. This calls for further research in service requirements method development and on how flow impacts user experience
Incidence of osteoporosis in elderly whites and elderly Negroes.

X-ray examinations were made of the spines of 100 Negroes over 65 years of age. None had had back pain or injury or a metabolic disorder associated with osteoporosis. There was no history of prolonged bed rest or premature menopause. Twelve subjects showed compression fractures due to osteoporosis, in comparison with an incidence of 24% in two series of white patients. Review of 222 hip fractures in a homogeneous economic and geographic population revealed the prevalence to be 5.6 times greater in the white than in the Negro men, and 3 times greater in the white than in the Negro women. Despite differences in socioeconomic and geographic factors in the three series, the study, together with the hip-fracture data, suggests that osteoporosis is less prevalent in Negroes than in whites.
African swine fever. II. Detection of the virus in swine tissues by means of the modified direct complement-fixation test.

The modified direct complement-fixation test, supplemented with unheated normal calf serum, was used to demonstrate antibodies in sera of swine immunized to African swine fever virus. These antibodies did not react in the ordinary direct non-supplemented complement-fixation test.African swine fever complement-fixing antigen in infected swine tissue is not denatured by extraction with fat solvents. Consequently, good antigens devoid of non-specific reactivity were obtained by extraction with a mixture of acetone and ether. The virus was detected in infected swine tissue harvested one day after beginning of pyrexia. The modified direct complement-fixation test demonstrated cross-reactions between the six strains of virus studied.