Miracle-dz/UniFAR-FTUs huggingface dataset:
Reducing Restatements with Increased Industry Expertise

This paper examines whether the likelihood of accounting restatements is associated with the Big 4 industry auditor specialists, measured at both the partner–level and audit firm-level leadership. We focus on a sample of listed firms in Taiwan where audit reports must be audited and signed by the two signing auditors as well as by an audit firm. Extending previous studies (e.g., Francis, Reichelt, and Wang 2005, 2006), we classify industry specialists into three groups: (1) auditors that are industry specialists at both the individual partner-level (i.e. the lead signing auditors) and the firm-level; (2) auditors that are industry specialists at the individual partner-level, but not at the firm-level; and (3) auditors that are industry specialists at the firm-level, but not at the individual partner-level. The results reveal that clients of signing auditor specialists, either alone or in conjunction with firm-level specialists, are less likely to make accounting restatements relative to those of other auditors. We find no evidence that firm-level auditor specialists alone are associated with a smaller likelihood of accounting restatements. However, a firm-level industry expert does matter in the presence of the lead auditor being an expert. The results suggest that differential likelihood of accounting restatements due to the Big 4 industry expertise is primarily attributable to the signing partner specialists rather than to auditor specialists at the firm level. We also find that differential restatement likelihood due to signing auditors’ expertise is driven by the lead auditor’s expertise, rather than by the concurring auditor’s expertise.
Tongue Images Classification Based on Constrained High Dispersal Network

Computer aided tongue diagnosis has a great potential to play important roles in traditional Chinese medicine (TCM). However, the majority of the existing tongue image analyses and classification methods are based on the low-level features, which may not provide a holistic view of the tongue. Inspired by deep convolutional neural network (CNN), we propose a novel feature extraction framework called constrained high dispersal neural networks (CHDNet) to extract unbiased features and reduce human labor for tongue diagnosis in TCM. Previous CNN models have mostly focused on learning convolutional filters and adapting weights between them, but these models have two major issues: redundancy and insufficient capability in handling unbalanced sample distribution. We introduce high dispersal and local response normalization operation to address the issue of redundancy. We also add multiscale feature analysis to avoid the problem of sensitivity to deformation. Our proposed CHDNet learns high-level features and provides more classification information during training time, which may result in higher accuracy when predicting testing samples. We tested the proposed method on a set of 267 gastritis patients and a control group of 48 healthy volunteers. Test results show that CHDNet is a promising method in tongue image classification for the TCM study.
International Relative Prices and Civil Wars in Africa: A Note

The key idea of this paper is that the relative price of primary commodities in terms of manufactured goods affects the likelihood of actual conflicts. The empirical application focused on a panel of Sub-Saharan African countries for the period 1995-2006. Results are not fully conclusive. However, there is robust evidence that a proxy of world price of manufactured goods is negatively associated with the likelihood of a civil war. The conclusion would be that an increase in world prices of manufactured goods would make civil wars less likely.
Extension of the MELCOR code for analysis of late in-vessel phase of a severe accident

The simulation of severe accidents in nuclear power plants with system codes is a powerful tool to improve the safety measures to prevent severe accidents. The further development of severe accident codes is part of current research. MELCOR, as the leading nuclear safety code, provides the possibility to be coupled to other codes. A detailed knowledge of this coupling interface is necessary to use this possibility. Therefore, the software tool DINAMO, which contains the coupling routines and an interface to communicate with other programs, was developed. Using DINAMO it is possible to utilize new models for specific phenomena in MELCOR. In the present work the Phase-Change Effective Convectivity Model was coupled using the CFD-software OpenFOAM and DINAMO to MELCOR to improve the prediction of molten core material in the lower plenum of a reactor pressure vessel. The simulation results were compared to the experimental findings of the LIVE-facility.
Applying the hub-and-spoke model to virtual communities: the IBM innovation approach

This paper aims to analyse the contribution of virtual communities in fostering innovation process by aggregating into an innovation-hub. Acting as centre of knowledge integration and value creation, the innovation-hub is a meta-organisation, parallel to the traditional R&D labs. We believe that this innovation system operates according to a hub-and-spoke model in which employees communicate informally on the web and openly collaborate on innovation to strengthen the firm competitiveness. Despite its strategic role, relatively little is known about the hub’s effectiveness in supporting innovation process, connectivity, operational and motivational mechanisms. In order to gain insights to build a theory, we study in-depth the case of IBM innovation-hub and define some propositions. The research contributes to fill the theoretical gap related to the hub model and to provide suggestions for managers about innovation strategies, by maximising the value created by the innovation-hub.
Studies supporting the development of a physiologically based pharmacokinetic (PBPK) model for methyl iodide: pharmacokinetics of sodium iodide (NaI) in pregnant rabbits

Methyl iodide (MeI) is a water soluble monohalomethane that is metabolized in vivo to release iodide (I−). A physiologically based pharmacokinetic (PBPK) model exists for iodide in adult rats, pregnant rats and fetuses, and lactating rats and neonates, but not for pregnant rabbits and fetuses, which have been used extensively for toxicity testing with MeI. Thus, this study was conducted to determine the blood and tissue distribution kinetics of radioiodide in pregnant rabbits and fetuses. Timed-pregnant New Zealand White rabbits received a single intravenous injection of the sodium salt of iodine-131 (Na131I) at either a high (10 mg/kg body weight) or low (0.75 mg/kg body weight) dose on gestation day 25. At various intervals ranging from 0.5 to 24 h post- injection, blood and tissues (thyroid, stomach contents, and skin) were collected from each doe, and blood, stomach contents, thyroid, trachea, and amniotic fluid were collected from a random sampling of three fetuses per doe per time point. Radioiodide accumulated as expected in the thyroid of maternal animals, where concentrations were the highest of any maternal tissues measured in both dose groups. Radioiodide also accumulated in fetal blood and tissues; levels were consistently higher than maternal levels and, unlike maternal tissues, showed no evidence of clearance over the 24-h sampling period. In contrast to observations in the maternal animals, fetal stomach contents showed the highest accumulation of radioiodide for both dose groups by 1–2 h after dosing, followed by the trachea and thyroid tissues, with the lowest concentrations of radioiodide in the amniotic fluid and blood. There was no evidence for preferential accumulation of radioiodide in fetal thyroid tissues.
Application of AHRQ patient safety indicators to English hospital data

Background: Patient safety is recognised worldwide as a major healthcare issue. The US Agency for Healthcare Research and Quality developed a series of evidence-based Patient Safety Indicators for use with hospital administrative data, but to date these have not been translated for use in the UK. They measure harm due to treatment and include infections, obstetric tears and foreign bodies left in the patient following surgery. We aimed to apply 10 of the AHRQ indicators for use in English routine hospital admissions data as the first step in validation, and describe their rates in relation to established measures of negative outcome such as mortality. Methods: Translation of US coding systems into England systems using look-up files and clinical coding advice. Descriptive analysis of rates, length of stay, mortality and emergency readmission. Qualitative feedback from hospitals on their rates and level of interest in the indicators. Results: The translation presented a number of challenges, particularly regarding the lack of direct correspondence between the two procedure coding systems. There were a total of 35 918 potential adverse events among the nine successfully translated indicators in England in the financial year 2005/6, with wide variation between hospital trusts. Potential adverse events were usually associated with higher mortality and unplanned readmission rates and longer length of stay. Postoperative sepsis, for example, had a rate of 4.2 per 1000 admissions and was associated with a median length of stay of 19 days compared with 6 days for admissions for operations without sepsis recorded, and was associated with a mortality of 14.7% compared with 0.5%. Conclusions: These indicators have potential for use in tracking progress in harm-reducing programmes, but prospective evaluation of data quality and coding practices is required to fully assess their utility.
The performance of fine‐grained and coarse‐grained elastic network models and its dependence on various factors

In a recent work we developed a method for deriving accurate simplified models that capture the essentials of conventional all‐atom NMA and identified two best simplified models: ssNMA and eANM, both of which have a significantly higher correlation with NMA in mean square fluctuation calculations than existing elastic network models such as ANM and ANMr2, a variant of ANM that uses the inverse of the squared separation distances as spring constants. Here, we examine closely how the performance of these elastic network models depends on various factors, namely, the presence of hydrogen atoms in the model, the quality of input structures, and the effect of crystal packing. The study reveals the strengths and limitations of these models. Our results indicate that ssNMA and eANM are the best fine‐grained elastic network models but their performance is sensitive to the quality of input structures. When the quality of input structures is poor, ANMr2 is a good alternative for computing mean‐square fluctuations while ANM model is a good alternative for obtaining normal modes. Proteins 2015; 83:1273–1283. © 2015 Wiley Periodicals, Inc.
A learning college for the 21st century

Many earlier attempts at education reform have failed, causing some critics to call for a much more expansive wave of reform in which learning becomes a central focus. O'Banion presents an argument for the community college, with its strong penchant for innovation and risk-taking, as the ideal forum for creating this new learning paradigm. He proposes a provocative new concept called 'the learning college,' which is designed to help students make passionate connections to learning. The book describes in detail the six key principles that form the definition and character of a learning college. Emerging models of this concept are already in place at a handful of community colleges, and six of these pioneering institutions share their initial journeys in this book. O'Banion provides a practical guide for community college leaders who are preparing their institutions to enter the 21st century.
The kth default time distribution and basket default swap pricing

We propose an alternative method for finding the kth default time distribution in a homogeneous portfolio with dependency. Analysing order statistics of default times with a one-factor Gaussian copula model, we explicitly derive the probability distribution. Moreover, we compute the prices of basket default swaps such as the kth to default swaps and m out of n default swaps within our framework. To test the efficiency and accuracy of our method we compare the theoretical prediction with existing methods.
Comparable Analysis of Long-term Memory of EUR/USD Based on Non-parametrical Statistics

Non-parameter statistical methods of classical R/S, revised R/S and V/S was proposed in long-term Memory of EUR/USD. It was concluded through comparable analysis that: (1) Through Normality Test of Return Sequences of EUR/USD Daily Closing Prices, the experimental results imply that bias of daily return sequences of EUR/USD is not equal to zero, and the curve appears to high peak and fat tail. (2) Jarque-Bera test is adopted. The estimated values reject the null hypothesis of normal distribution. (3) The paper estimates daily return series of EUR/USD using classical R/S method. The results show that Hurst exponent is equal to 0.612425; the statistical cycle is 160 days; the correlative scale is close to 1.3432. This study's conclusion was that long-term memory exists in daily return time series of EUR/USD is proved.Key words: rescaled range (R/S) analysis; rescaled variance (V/S) analysis; long-term memory
Gender Differences in Trauma and Posttraumatic Stress Symptoms among Displaced Zimbabweans in South Africa.

BACKGROUND Over the years, more than 3.4 million Zimbabweans (a quarter of the country's population) have fled the country to other countries with South Africa as the main popular destination. In South Africa, they become a vulnerable group with the plausibility of suffering trauma and PTSS or PTSD due to xenophobic attacks and resentment. How males and females are impacted is undocumented in psychological literature, particularly with regards to Africa. In addition, global research on gender differences, trauma and PTSS/PTSD are inconclusive. This paper explores gender differences in PTSS among displaced Zimbabweans in South Africa. A poor mental health status, pre and post-migration traumas of men and women were hypothesized to have a relationship with PTSS for women, but not to the same extent for men. METHOD Through a guided purposive convenient sampling, in-depth interviews using questionnaires, data were obtained from a sample of 125 displaced and homeless Zimbabwean refugees in Polokwane, Limpopo Province, South Africa. Participants were assessed on demographic variables, pre- and post-migration difficulties checklists, mental health using the General Health Questionnaire (GHQ-28) and the PTSD Checklist (Civilian Version (PCL). RESULT The hypothesis of a gender difference in the predictability of PTSD was tested in structural equation models. For men none of the three paths (pre-migration stress, post-migration stress, and poor mental health) on PTSD is significant, whereas for women both the path from poor mental health onto PTSD (ß=.36, p=.013) are significant, but the size of the gender differences was modest. However, effect sizes are always larger for women than they are for men. CONCLUSION The findings help closing the gap in PTSS/PTSD research for Africans and suggest that indeed likely gender differences in the prediction of PTSS, suggested in the literature, needs further attention.
The Role of Agriculture in Aggregate Business Cycle Fluctuations

The agricultural sector has certain distinctive features over the business cycle: it is more volatile than and not positively correlated with the rest of the economy and its employment is counter-cyclical. Because of these features and even though the agricultural sector represents less than 2% of the U.S. economy, we show that agriculture plays an essential role in understanding aggregate business cycles. The inclusion of agriculture into standard business cycle analysis resolves the longstanding problems of the standard theory in matching the observed volatility of aggregate labor and the correlation of aggregate labor and productivity (the so called Dunlop-Tharshis observation). In addition, the role of agriculture in the economy can account for the substantial differences observed in business cycle patterns across countries. This novel implication of the model is consistent with the systematic relationship observed between business cycle patterns and the share of agriculture across countries. Our theory has two important implications. First, the model implies that as the size of the agricultural sector falls, business cycle properties across countries should converge. Second, the role of agriculture provides a simple, measurable, and contrastable explanation for the historical properties of aggregate business cycles documented by Backus and Kehoe (1992).
Lateral acquisition of genes is affected by the friendliness of their products

A major factor in the evolution of microbial genomes is the lateral acquisition of genes that evolved under the functional constraints of other species. Integration of foreign genes into a genome that has different components and circuits poses an evolutionary challenge. Moreover, genes belonging to complex modules in the pretransfer species are unlikely to maintain their functionality when transferred alone to new species. Thus, it is widely accepted that lateral gene transfer favors proteins with only a few protein–protein interactions. The propensity of proteins to participate in protein–protein interactions can be assessed using computational methods that identify putative interaction sites on the protein. Here we report that laterally acquired proteins contain significantly more putative interaction sites than native proteins. Thus, genes encoding proteins with multiple protein–protein interactions may in fact be more prone to transfer than genes with fewer interactions. We suggest that these proteins have a greater chance of forming new interactions in new species, thus integrating into existing modules. These results reveal basic principles for the incorporation of novel genes into existing systems.
Do cross-border acquisitions involving emerging market firms create value: Impact of deal characteristics

Purpose – The purpose of this paper is to contribute to M&A literature by explicitly investigating whether cross-border acquisitions involving emerging markets, either as acquirers or as targets, create value and how is the performance outcome in such acquisitions impacted by deal-specific characteristics. Design/methodology/approach – This study uses industry-adjusted operating performance to measure acquisition gains, the Wilcoxon signed rank test to examine value creation potential and OLS regression to evaluate the impact of deal characteristics on acquisition gains. Findings – The authors find very pronounced value destruction when emerging market firms acquire targets in developed markets, the adverse outcome being further aggravated when the mode of acquisition is “tender offer” rather than a “negotiated deal”. On the other hand, when developed market firms acquire targets from emerging markets, there is an even chance of value creation, the outcome being favourably influenced by the pre-acquisitio.
Compliance with Endogenous Audit Probabilities

This paper studies the effect of endogenous audit probabilities on reporting behavior in a face-to-face compliance situation such as at customs. In an experimental setting in which underreporting has a higher expected payoff than truthful reporting we find an increase in compliance of about 80% if subjects have reason to believe that their behavior towards an officer influences their endogenous audit probability. Higher compliance is driven by considerations about how own appearance and performance affect their audit probability, rather than by social and psychological effects of face-to-face contact.
Economic reform, privatization and tourism in Egypt

Since the promulgation of al-infitah ('economic opening') by Anwar Sadat in 1974, Egypt has gradually moved away from the state-led development (SLD) economic orthodoxy of the Nasser period, replacing SLD and import substitution policies with a strategy based on the retreat of the state from economic management and an expansion of the role of the private sector. Since reaching a standby agreement with the International Monetary Fund (IMF) in May 1991, in particular, the Egyptian government has accelerated the pace of economic liberalization, and introduced a broad and ambitious programme to privatize state-owned enterprises across a range of economic industries. To the supporters of privatization and economic reform, the sale of public assets offers the opportunity for greater productivity, lower public debt, and increased competition and consumer choice. More ardent supporters argue that without substantial reform, Egypt will soon be unable to satisfy even its most basic needs, such as food, infrastructure and education. To its detractors, economic liberalization is, at best, unable to deliver many of the promises it makes and, at worst, will lead Egypt further into poverty and dependency on external powers for survival. The truth probably lies somewhere in between. Given the enormous economic and social challenges facing Egypt, it is difficult to argue that no economic reform is necessary, but on the other hand the arguments in favour of economic liberalization and privatization are often simplistic and overoptimistic. The benefits, and the costs, inherent in privatization and economic liberalization are especially evident in the case of the tourism sector in Egypt. In comparison with other economic sectors, tourism has traditionally had strong private sector involvement, beginning with the Thomas Cook company in the 1860s, and in the republican era (post-1952) with the establishment of the Nile Hilton hotel in Cairo in 1958. The land and assets of the Nile Hilton remained publicly owned, but the management of the hotel was left in private sector hands. More recently, however, private sector involvement and investment in tourism have expanded rapidly, so that by 1993 all investment in the tourism sector, apart from a small amount of