Miracle-dz/UniFAR-FTUs huggingface dataset:
The impact of demographic characteristics of CEOs and directors on audit fees and audit delay

Purpose - – The purpose of this study is to examine the impact of gender and ethnicity of CEO and audit committee members (directors) on audit fees and audit delay in the US firms. Design/methodology/approach - – Audit-related corporate governance literature has extensively examined the determinants of audit fees and audit delay by focusing on board characteristics, specifically board independence, diligence and expertise. The authors provide empirical evidence that gender and ethnicity diversity in corporate leadership and boardrooms influence a firm’s audit fees and audit delay. Findings - – This study finds that firms with female and ethnic minority CEOs pay significantly higher audit fees than those with male Caucasian CEOs. The authors also find that firms with a higher percentage of ethnic minority directors on their audit committee pay significantly higher audit fees. Further, the authors find that firms with female CEOs have shorter audit delay than firms with male CEOs and firms with a higher percentage of female and ethnic minority directors on their audit committee are associated with shorter audit delay. Results indicate that female CEOs and both female and ethnic minority directors are sensitive to the market pressure to avoid audit delay. Research limitations/implications - – The results suggest that gender and ethnic diversity could improve audit quality and the firms’ overall financial reporting quality. Practical implications - – This study provides insights to regulators and policy-makers interested in increasing diversity within a firm’s board and top executives. Recently, the US Securities and Exchange Commission (SEC) and the European Commission have been pressing publicly traded companies to improve diversity among their directors. This study provides evidence and perspective on how diversity can enhance financial reporting quality measured by audit fees and audit delay. Originality/value - – Previous studies have not given much attention on the impact of racial ethnicity in addition to gender characteristics of top executives and audit committee directors on audit fees and audit delay.
Corporate governance and financial information quality: a simultaneous equations approach in the Tunisian context

In this study, we investigate the relationship between corporate governance and financial information quality in an emerging market which is Tunisia. Specifically, we address the problem of endogeneity and the possible reverse causality between governance structures and accounting quality using a simultaneous equations approach. On the basis of a sample of non-financial listed firms, we highlight the importance of the board composition and the identity of the shareholders as governance mechanisms that could affect the financial reporting quality, as well as the interaction of control mechanisms. The empirical results confirm the reverse causality between corporate governance and financial information quality in Tunisian firms. Specifically, we find that good corporate governance is associated with high quality of financial information. At the same time, the low quality of financial reporting involves the implementation of appropriate governance structures that confirms the governance role of accounting in the Tunisian context.
What factors matter for trade at the global level? Testing five approaches to globalization, 1820–2007

This article uses a global-level dataset with information across nearly two centuries to explore the factors associated with the expansion of international trade. The results of the autoregressive conditional heteroskedasticity regressions show that trade since the early 1800s is strongly coupled with advancements in industrial technology and its ability to cut the cost of commodities transport. In addition, the spread of democracy and the geopolitical stability promoted by the hegemonic nation-state are additional factors that augment trade during the past two centuries. The findings also reveal that trade since the early 1900s is further enhanced by the growing membership base of the United Nations and the World Trade Organization, given their propensity to generate compatible national institutions and a uniform set of rules for cross-national commodities exchange. However, there is no support for the claim that advancements in communications technology or the expansion of international governmental organizations increases trade globalization.
Thresholds of central nervous system stimulation at intermediate frequencies

There is a lack of scientific data about human exposure to intermediate frequency (300 Hz-10 MHz) electromagnetic fields (EMF). Here, we investigated the thresholds of stimulation of brain tissue for intermediate frequency EMF using multi-scale computational modelling, combining electromagnetic dosimetry with biological neuron models. By analysing data from physiological measurements, an approximative threshold-frequency curve was constructed and compared with existing data on stimulation thresholds. The results show that existing safety guidelines have a large margin of safety, especially at frequencies around 1 kHz.
Celadon: a change impact analysis tool for aspect-oriented programs

To reduce the manual effort of assessing potential affected program parts during software evolution, we develop a tool, called Celadon, which automates the change impact analysis for AspectJ programs. Celadon is implemented in the context of the Eclipse environment and designed as a plugin. It analyzes the source code of two AspectJ software versions, and decomposes their differences into a set of atomic changes together with their dependence relationships. The analysis result is reported in terms of impacted program parts and affected tests. For each affected test, Celadon also identifies a subset of affecting changes that are responsible for the test's behavior change. In particular, as one of its applications, Celadon helps facilitate fault localization by isolating failure-inducing changes for one specific affected test from other irrelevant changes.
Evolving UK Macroeconomic Dynamics: A Time-Varying Factor Augmented VAR

Changes in monetary policy and shifts in dynamics of the macroeconomy are typically described using empirical models that only include a limited amount of information. Examples of such models include time-varying vector autoregressions that are estimated using output growth, inflation and a short-term interest rate. This paper extends these models by incorporating a larger amount of information in these tri-variate VARs. In particular, we use a factor augmented vector autoregression extended to incorporate time-varying coefficients and stochastic volatility in the innovation variances. The reduced-form results not only confirm the finding that the great stability period in the United Kingdom is characterised by low persistence and volatility of inflation and output but also suggest that these findings extend to money growth and asset prices. The impulse response functions display little evidence of a price puzzle indicating that the extra information incorporated in our model leads to more robust structural estimates.
Use and impact of performance measurement results in R&D and NPD: an exploratory study

Performance measurement of R&D and new product development (NPD) activities is gaining increased importance, because the effectiveness and efficiency of these activities not only determine a firm's competitive advantage, but its very survival. The literature is rich on descriptions of measurement techniques and methods, but pays less attention to the actual use of the performance results in operations and decision-making. In this paper, reporting results from interviews conducted in three large companies in the electronics industry, we validate and further specify key areas of use and impact of R&D and NPD performance measurement results including ensuring better coherence and relevance of product portfolios, reorienting projects before failure, deciding on corrective actions, supporting the launching decision, enhancing staff motivation, and facilitating well-balanced decision-making. We identify implications for practice and research and propose a framework for future empirical work focusing on the interplay between the operation of the performance measurement system, the use and the impacts of measurement results.
"Overeducation" in the Labor Market

This article examines the reasons for the observed discrepancy between workers' actual and required levels of schooling and the resulting differences in returns to schooling, "Overeducated" workers are found to be younger and to have lower amounts of on-the-job training than workers with the required level of schooling. They also have higher rates of firm and occupational mobility, characterized by movement of higher-level occupations. The findings suggest that overeducation can be explained by the trade-off between schooling and other components of human capital and by the mobility patterns of overeducated workers.
Apurinic/apyrimidinic endonuclease 1 (APE1/Ref‐1) overexpression is an independent prognostic marker in prostate cancer without TMPRSS2:ERG fusion

Polymorphisms of the base excision repair gene APE1 may be associated with an increased risk for developing prostate cancer. In other cancer types, altered APE1 protein expression is a candidate prognostic marker. Using immunohistochemistry, we thus analyzed APE1 expression in 9763 prostate cancers in a tissue microarray (TMA) with attached clinical and molecular data. The comparison with normal prostate tissue revealed an upregulation of APE1 in cancer samples. APE1 immunostaining was considered weak in 20.2%, moderate in 36.7%, and strong in 33.4% of cancers. Strong APE1 expression was markedly more frequent in prostate cancers harboring the TMPRSS2:ERG fusion (52.9%) than in ERG‐negative cancers (19.1%, P < 0.0001). Significant associations with Gleason grade, tumor stage, tumor grade, and early biochemical recurrence (P < 0.0001 each) were largely limited to ERG‐negative tumors. Multivariable analysis revealed that the prognostic value of APE1 upregulation in ERG‐negative prostate cancers was independent from established histopathological and clinical parameters. In conclusion, the results of our study demonstrate that APE1 overexpression is an independent prognostic marker, but exclusively in ERG‐negative prostate cancers.
Effects of incremental curing on contraction stresses associated with various resin composite buildups.

OBJECTIVE The purpose of this study was to photoelastically evaluate contraction stresses associated with various resin composite build-up procedures, including incremental curing and the use of flowable composite for pulpless molars. METHOD AND MATERIALS Life-sized photoelastic models of an endodontically treated molar were fabricated. The cavity represented a conservative access preparation and included four lateral walls. The following materials were used for buildup: dual-cured hybrid composite (Cleafil DC Core [DC], BIS-CORE [BC]); light-cured flowable composite (AELITEFLO LV [ALV]); and chemical-cured flowable composite (CORE-FLO [CF]). The photoelastic models were built up with the following techniques: bulk-cured (BDd [dual-cured DC], BDc [chemically-cured DC], BBd [dual-cured BC], and BC [CF]); and incremental-cured (1 mm gingivally + 3.5 mm occlusally; IAB [ALV + BC], ICB [CF + BC], and IBB [BC + BC]). Isochromatic fringes developed in the models were recorded photographically in the field of a circular polariscope, and maximum fringe order was determined. Five specimens were tested for each condition. RESULTS Stress intensity of the build-up methods fell into two categories: high (BDd, BBd, BC, and IAB) and low (BDc, ICB, and IBB). The difference between high and low groups was statistically significant, except between BC and ICB. The maximum fringe order was developed around the point angles at the cavity floor for all the conditions tested. CONCLUSIONS Type and setting mechanism of resin composite build-up technique had considerable influence on contraction stress. Incremental buildup using composites with low elastic modulus did not reduce contraction stress intensity compared with bulk-cured techniques.
Travel Planning

A survey of 249 leisure travelers at four hotels in Seattle, Washington, finds overwhelming use of the internet for searching and booking hotel rooms, although a noticeable percentage still make telephone calls to book rooms. Eight of ten respondents used the web for a hotel room search. Of this group, 67 percent continued online to make their booking (on either the hotel’s page or a third-party site), 26 percent made telephone calls, and the remainder used travel agents or walked in to book rooms. Earlier research indicates that the personal contacts (notably by phone) are aimed at negotiating a price lower than that found online. For those booking electronically, hotel websites were used most commonly by this group of respondents (37 percent), following by third-party sites (30 percent) and opaque auction sites (25 percent). In contrast to studies from the early 1990s, this study found that women have surpassed men in information search activities. Also, those who purchased hotel rooms online trended toward being younger, having higher incomes, and purchasing more room-nights than those who used traditional distribution channels. Although the study findings cannot be generalized because of the sampling procedure, it is clear that a substantial number of travelers use the internet for search only, and then book another way (usually by phone). Women conduct much more research regarding potential hotels and rates than do men. Hotels’ own websites remain the first choice for booking rooms, but opaque auction sites are almost as popular as regular third-party sites. For this sample, Priceline and other similar sites accounted for 25 percent of all bookings. Finally, even those travelers who did not use the internet for any purpose in connection with their hotel stay still had a relatively favorable opinion of the concept of online booking.
An introduction to the TAXSIM model

The TAXSIM model is now 17 years old. The original tax calculator was written by Amy Taylor to estimate the effects of tax deductibility on charitable giving [Feldstein and Taylor, 1976]. The model was given its present form several years later by another Harvard student, Daniel Frisch, for a study of the incidence of a proposed integration of the corporate and personal income tax systems [Feldstein and Frisch, 1977]. Subsequent studies by Martin Feldstein, his students, and others proved the data so rich and the model so useful that TAXSIM has been updated every year since and used in scores of NBER projects. This note provides a short history and description of TAXSIM, with special emphasis on the state tax calculator used by six of the papers in this issue of the JPAM.
Environmental Radioactivity of TE-NORM Waste Produced from Petroleum Industry in Egypt: Review on Characterization and Treatment

© 2012 Attallah et al., licensee InTech. This is an open access chapter distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/3.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. Environmental Radioactivity of TE-NORM Waste Produced from Petroleum Industry in Egypt: Review on Characterization and Treatment
REVISITING ALTERNATIVE THEORETICAL PARADIGMS IN MANUFACTURING STRATEGY

Testing and cross‐validation of theories and paradigms are necessary to advance the field of manufacturing strategy. When the findings of one study are also obtained in other studies, using entirely different databases, we become more confident in the results. Replication alleviates concerns about spurious results and is one motivation for this study. We examine aspects of the tradeoffs concept, production competence paradigm, and a manufacturing strategy taxonomy framework. In regard to the tradeoffs concept, we found evidence of tradeoffs between some, but certainly not all, manufacturing capabilities of quality, cost, delivery, and customization. The relationships get sharper when controlling for process choice. For example, the tradeoff between cost and customization is particularly strong between plants that have different process choices. We find that such tradeoffs can change, or even disappear, however, once the process choice is in place. With respect to the production competence paradigm, our analysis shows a statistically significant correlation between production competence and operations performance in batch shops, but not in plants with other process choices. Finally, using variables similar to those of Miller and Roth, our data produced three similar clusters even though their unit of analysis was much more macro than ours. Controlling for process choice is consistent with the current manufacturing strategy literature that emphasizes dynamic development of capabilities within the context of path dependencies. A major argument of this strand of research is that operations decisions not only affect current capabilities, but also set the framework for development of capabilities in the future. That being the case, controlling for process choice (or other factors such as industry or markets) should contribute to the understanding of capability‐development paths adopted by different manufacturing plants. In short, we found at least partial support for each of the theories examined here, even though the theories seem on the surface to be contradictory and mutually exclusive. Controlling for process choice or other measures of dependency goes a long way in uncovering consistency across different theories and empirical studies in operations management.
The HILDA Survey and its Contribution to Economic and Social Research (So Far)

The Household, Income and Labour Dynamics in Australia (HILDA) Survey is Australia's first nationally representative household panel survey. This article reviews the achievements of the HILDA Survey since its inception in 2001. It briefly describes the design of the survey and the data collection process, provides summary statistics about response and respondent characteristics, and reviews key research findings that have been published using the first four waves of data.
Parental Leave Statutes and Maternal Return to Work After Childbirth in the United States

This article examines whether the passage of the 1993 Family and Medical Leave Act (FMLA) altered mothers' postpartum employment continuity, job retention, andwages. Data were drawn from the 1984-1997waves of the Panel Study of Income Dynamics. Women who had a child post-FMLA returned to work more quickly and were more likely to return to the same job. However, except for those who remained with the same employer, wages in the 2 years after birth declined. The results suggest that the FMLA increased employment and retention but reduced wages in the short term as mothers traded earnings for job flexibility.
In Vitro Propagation of Two Perkinsus spp. Parasites from Japanese Manila Clams Venerupis philippinarum and Description of Perkinsus honshuensis n. sp.

ABSTRACT. Perkinsus species are destructive parasites of commercial Manila clams, Venerupis philippinarum, in Japan, Korea, and Spain. However, in vitro parasite cultures from this important host clam are not available. Tissues of Manila clams collected during April 2002 in Gokasho Bay, Japan harbored Perkinsus sp. parasites at a 97% prevalence (28/29) of moderate‐ and high‐intensity infections. Perkinsus sp. cells in tissue samples were enlarged in alternative Ray's fluid thioglycollate medium, before propagation in DME:Ham's F‐12 Perkinsus sp. culture medium. Enlarged parasite hypnospores zoosporulated at high frequencies to release motile zoospores, which gave rise to continuous schizogonic cell lines that also zoosporulated continuously at low frequencies. Four Perkinsus sp. in vitro isolates comprising two distinct morphotypes were cryopreserved, cloned, and archived for public distribution. For three isolates of one morphotype, nucleotide sequences of the ribosomal DNA internal transcribed spacer region, of the large subunit rRNA gene, and of actin genes, were consistent with those reported for P. olseni. Similar sequences from one morphologically unique isolate differed from those of all described Perkinsus species. These results show that at least two Perkinsus spp. infect Japanese Manila clams, and that one represents a new species, Perkinsus honshuensis n. sp.
A novel voltage sensing 1T/2MTJ cell with resistance ratio for highly stable and scalable MRAM

We propose a new scalable MRAM cell that consists of one transistor (IT) and two magnetic tunnel junctions (2MTJ), and can sense voltage directly divided with resistance ratio of 2MTJ. This circuit scheme enables to use folded bit line architecture with fixed reference voltage resulting into stable operation. The cell operations are demonstrated using SPICE simulations based on the measured characteristics of the series connected two magnetic tunnel junctions.
Cell death in experimental intracerebral hemorrhage: The “black hole” model of hemorrhagic damage

Intracerebral hemorrhage (ICH) has a poor prognosis that may be the consequence of the hematoma's effect on adjacent and remote brain regions. Little is known about the mechanism, location, and severity of such effects. In this study, rats subjected to intracerebral blood injection were examined at 100 days. Stereology (neuronal count and density) and volume measures in the perihematoma rim, the adjacent and overlying brain, and the substantia nigra pars reticulata (SNr) were compared with contralateral brain regions at 100 days and the perihemorrhage region at 24 hours and 7 days. In addition, cytochrome c release was investigated at 24 hours, 3 days, and 7 days. At 100 days, post‐ICH rats showed no difference in neuronal density in the perihemorrhagic scar region or regions of the striatum immediately surrounding and distal to the perihemorrhage scar. The cell density index in the ipsilateral field was 16.2 ± 3.8 versus the contralateral control field of 15.6 ± 3.2 (not significant). Volume measurements of the ipsilateral striatum revealed a 20% decrease that was compensated by an increase in ipsilateral ventricular size. The area of the initial ICH as measured by magnetic resonance imaging correlated with the degree of atrophy. In the region immediately surrounding the hematoma, cytochrome c immunoreactivity increased at 24 hours and 3 days, and returned toward baseline by day 7. At 24 hours, stereology in the peri‐ICH region showed decreased density in the region where cytochrome c immunoreactivity was the highest. Neuronal density of the ipsilateral SNr was significantly less than the contralateral side (9.6 ± 1.9 vs 11.6 ± 2.3). Histologic damage from ICH occurred mainly in the immediate perihemorrhage region. Except for SNr, we found no evidence of neuronal loss in distal regions. We have termed this continued destruction of neurons, which occurs over at least 3 days as the neurons come into proximity to the hematoma, the “black hole” model of hemorrhagic damage.