Miracle-dz/UniFAR-FTUs huggingface dataset:
Earnings Management and Agency Costs: Evidence from China

In this paper, we investigate the link between agency costs (AC) and earnings management (EM) using data of listed public companies in China from 1999 to 2014. We find a significant and positive relationship between AC and EM based on the static model that suggest opportunistic EM in China. However, we find an insignificant relationship between AC and EM when we use the dynamic model that takes into account the endogeneity issue. Therefore, our results provide further support to the growing literature on the concerns of endogeneity issues in corporate governance studies since failing to take into account endogeneity issue can lead to spurious results.
Vascular Stents in the Management of Portal Venous Complications in Living Donor Liver Transplantation

To evaluate the efficacy of stent placement in the treatment of portal vein (PV) stenosis or occlusion in living donor liver transplant (LDLT) recipients, 468 LDLT records were reviewed. Sixteen (10 PV occlusions and 6 stenoses) recipients (age range, 8 months–59 years) were referred for possible interventional angioplasty (dilatation and/or stent) procedures. Stent placement was attempted in all. The approaches used were percutaneous transhepatic (n = 10), percutaneous transsplenic (n = 4), and intraoperative (n = 2). Technical success was achieved in 11 of 16 patients (68.8%). The sizes of the stents used varied from 7 mm to 10 mm in diameter. In the five unsuccessful patients, long‐term complete occlusion of the PV with cavernous transformation precluded catherterization. The mean follow‐up was 12 months (range, 3–24). The PV stent patency rate was 90.9% (10/11). Rethrombosis and occlusion of the stent and PV occurred in a single recipient who had a cryoperserved vascular graft to reconstruct the PV during the LDLT operation. PV occlusion of >1 year with cavernous transformation seemed to be a factor causing technical failure. In conclusion, early treatment of PV stenosis and occlusion by stenting is an effective treatment in LDLT. Percutaneous transhepatic and transsplenic, and intraoperative techniques are effective approaches depending on the situation.
Mixed Infections of Marek's Disease and Reticuloendotheliosis Viruses in Layer Flocks in Argentina

SUMMARY. The presence of reticuloendotheliosis virus (REV) was examined in flocks affected with Marek's disease (MD). Sera were positive to REV antibodies by agar gel precipitation. However, these findings were not conclusive since fowlpox vaccines can have REV fragments or the whole genome inserted. Frozen sections from tumors were positive for MD virus (MDV) but negative for REV. Chicken embryo fibroblast (CEF) and chicken kidney cell (CKC) culture inoculated with buffy coat cells or blood from the affected birds were examined. Positive cells were shown for REV and MDV by fluorescent antibodies tests in CEF and CKC, respectively, indicating the presence of REV in Argentinean layer flocks. This is the first report of REV in Argentina and also in South America. RESUMEN. Reporte de Caso—Infecciones mixtas del virus de la enfermedad de Marek y del virus de la reticuloendoteliosis en lotes de aves de postura en Argentina. Se examinó la presencia del virus de la reticuloendoteliosis (REV) en parvadas afectadas con la enfermedad de Marek. Los sueros fueron positivos a anticuerpos contra el virus de la reticuloendoteliosis mediante precipitación en gel de agar. Sin embargo, estos resultados no son concluyentes ya que las vacunas contra la viruela aviar pueden tener insertados fragmentos o la totalidad del genoma del virus de la reticuloendoteliosis. Los cortes por congelación de los tumores fueron positivos para el virus de Marek, pero negativos para la presencia del virus de la reticuloendoteliosis. Se analizaron cultivos celulares de fibroblastos de embrión de pollo (CEF) y de riñón de pollo (CKC) inoculados con células de la capa de globulos blancos o con sangre de aves afectadas. Se observaron células positivas para los virus de reticuloendoteliosis y de Marek mediante pruebas de anticuerpos fluorescentes en fibroblastos de embrión de pollo y en células renales de pollo, respectivamente, lo que indica la presencia del virus de la reticuloendoteliosis en lotes de ponedoras argentinas. Este es el primer informe de la presencia del virus de la reticuloendoteliosis en Argentina y también en América del Sur.
Arabidopsis MAKR 5 is a positive effector of BAM 3-dependent CLE 45 signaling

Receptor kinases convey diverse environmental and developmental inputs by sensing extracellular ligands. In plants, one group of receptor-like kinases (RLKs) is characterized by extracellular leucine-rich repeat (LRR) domains, which interact with various ligands that include the plant hormone brassinosteroid and peptides of the CLAVATA3/EMBRYO SURROUNDING REGION (CLE) type. For instance, the CLE45 peptide requires the LRR-RLK BARELY ANY MERISTEM 3 (BAM3) to prevent protophloem formation in Arabidopsis root meristems. Here, we show that other proposed CLE45 receptors, the two redundantly acting LRR-RLKs STERILITY-REGULATING KINASE MEMBER 1 (SKM1) and SKM2 (which perceive CLE45 in the context of pollen tube elongation), cannot substitute for BAM3 in the root. Moreover, we identify MEMBRANE-ASSOCIATED KINASE REGULATOR 5 (MAKR5) as a posttranscriptionally regulated amplifier of the CLE45 signal that acts downstream of BAM3. MAKR5 belongs to a small protein family whose prototypical member, BRI1 KINASE INHIBITOR 1, is an essentially negative regulator of brassinosteroid signaling. By contrast, MAKR5 is a positive effector of CLE45 signaling, revealing an unexpected diversity in the conceptual roles of MAKR genes in different signaling pathways.
Evolution of threshold traits: the balance between directional selection, drift and mutation

Threshold traits are characterized by showing discrete phenotypes (typically two) but by being controlled by many loci of small additive effect, the expression of the phenotype being a consequence of a threshold of sensitivity. In the case of a dimorphic threshold trait, individuals above the threshold display one morph and individuals below the threshold display the alternate. Many threshold traits, such as sex ratio, cyclomorphosis, paedomorphosis and wing dimorphism, are closely connected to fitness but have high heritabilities. The present study investigates the hypothesis that these large heritabilities can be maintained even in the face of directional selection by the countervailing force of mutation. This hypothesis is based on the observation that as selection proceeds to shift the frequency of one morph towards fixation, the selection intensity necessarily declines permitting mutation to restore genetic variation. The hypothesis is tested using a simulation model and a theoretical analysis, the latter assuming no genetic drift. It is shown that over 80 per cent of the original genetic variance can be maintained at equilibrium provided the population (N) and number of loci (n) are reasonably large (N>5000, n=50). However, unless the selection coefficient is very small (<0.001) the equilibrium frequency of the phenotypes (<2 per cent) is considerably below that generally observed. I conclude that mutation could play a significant role in the maintenance of genetic variation in threshold traits but that some form of selection, such as frequency-dependent selection, is required to maintain the phenotypic variation.
Misaccounting for endogeneity: The peril of relying on the Heckman two-step method without a valid instrument

Research Summary Strategy research addresses endogeneity by incorporating econometric techniques, including Heckman's two‐step method. The economics literature theorizes regarding optimal usage of Heckman's method, emphasizing the valid exclusion condition necessary in the first stage. However, our meta‐analysis reveals that only 54 of 165 relevant papers published in the top strategy and organizational theory journals during 1995–2016 claim a valid exclusion restriction. Without this condition being met, our simulation shows that results using the Heckman method are often less reliable than OLS results. Even where Heckman is not possible, we recommend that other rigorous identification approaches be used. We illustrate our recommendation to use a triangulation of identification approaches by revisiting the classic global strategy question of the performance implications of cross‐border market entry through greenfield or acquisition. Managerial Summary Managers make strategic decisions by choosing the best option given the particular circumstances of their firm. However, researchers had previously not taken into consideration these circumstances when evaluating the outcome of that choice. The Heckman method importantly addresses this situation, but requires that the researcher have some variable that effects the best option for the firm, but not the outcome. We show that researchers frequently do not utilize such a variable, and demonstrate that the Heckman method can exacerbate estimation issues in this case. We then provide an approach that researchers can use to address the challenge of determining the outcome of a strategic decision, and illustrate it with an empirical examination of the performance implications of cross‐border market entry through greenfield or acquisition.
Macroeconomic Effects on Development of Sparsely Populated Areas in Public Transport

Traffic services in public transport rank among the most debated topics in the context of the living in the country. Many foreign and domestic expert studies acknowledge importance of this issue and the fact that the transportation and the related accessibility of the country is a problem even in foreign countries. The main aim of this study is to highlight the differences in traffic services in the Czech Republic as their level is different in every region. Another goal is to describe traffic services provided by the public transport in the size categories of villages in individual regions of the Czech Republic and to compare them with the availability of passenger cars in individual households. Passenger cars are more or less necessary alternative to the public mass transport.
Regulated Gene Expression in the Chicken Embryo by Using Replication-Competent Retroviral Vectors

ABSTRACT Rous sarcoma virus (RSV)-derived retroviral vector could efficiently deliver the green fluorescent protein (GFP), which is driven by the internal cytomegalovirus enhancer/promoter, into restricted cell populations in the chicken embryo. RSV-derived vectors coupled with the tet regulatory elements also revealed doxycycline-dependent inducible GFP expression in the chicken embryo in ovo.
MiR-365 regulates lung cancer and developmental gene thyroid transcription factor 1

Thyroid transcription factor 1 (TTF-1 or NKX2-1) is an essential fetal lung developmental factor, which can be recurrently activated by gene amplification in adult lung cancer. We have discovered the first microRNA (i.e., miR-365) that directly regulates TTF-1 by interacting with its 3’-untranslated region. By gene expression profiling, we identified other putative targets of miR-365 and miR-365*. In line with the microRNA/target relationship, the expression patterns of miR-365 and TTF-1 were in an inverse relationship in human lung cancer. Exploration of human lung cancer genomics data uncovered that TTF-1 gene amplification was significantly associated with DNA copy number loss at one of the two genomic loci encoding the precursor RNA of mature miR-365 (i.e., mir-365-1). This implies the existence of genetic selection pressure to lose the repressive miR-365 that would otherwise suppress amplified TTF-1. We detected a signaling loop between transforming growth factor beta (TGFb) and miR-365 and this loop reinforced suppression of TTF-1 via miR-365. Mir-365 also targeted an epithelial mesenchymal transition (EMT)-promoting gene HMGA2. In summary, these data connect the lung transcriptional program to the microRNA network.
Taxation of International Business Organizations

Taxation is a contemporary economic issue that impacts on all the countries in the world. A majority of governments across the world finance their operations and support their nationals through revenue collection which comes in the form of taxes. Taxes are imposed both on individuals and body corporates operating within a particular territorial jurisdiction. Additionally, countries tax their citizens and parent organizations that operate in overseas countries. This article looks into the concept of taxation in international accounting. The study breaks down the broad topic into finer and understandable concepts. It does so through addressing the manner in which multinational business organizations and individuals working in overseas nations are taxed. Secondly, the journal looks into the issue of tax evasion and avoidance by these two categories of entities. The study is supported by both primary and secondary resource materials that are used as reference points for backing arguments. The primary approach used in the document is the extraction of data from the authentic governmental sources which is then analysed and related to the studied sources to form sensible arguments. The paper is organized in different sections starting with the introduction which gives the foresight of the entire content of the document. After the introduction there is the inclusion of methods used in accessing information and abstracting data to form understandable information. The final results of the research are indicated in the second-last section of the journal while the conclusion closes the paper in the end.
Sri Lanka tourism - Strategic plan 2017-2020

In Sri Lanka, tourism is the third largest export earner in the economy, after remittances and textiles and garments. Sri Lanka is an increasingly popular destination for international travelers, as well as for expatriates returning home to visit friends and relatives. Successful development of tourism requires vision, planning and strategic commitment to actions to achieve that vision. The untapped potential of tourism in Sri Lanka will require committed, sustained support from all stakeholders, especially government and the private sector. This Tourism Strategic Plan (TSP) defines a framework and a transformation agenda intended to expand tourism’s economic footprint to underused natural, cultural, geographic and human resources in Sri Lanka. Economic, environmental and social sustainability, from the local level to the national, underpin every action recommended. The TSP identifies pragmatic approaches, based on global best practices but relevant to the local context, that contribute to a whole-government, whole-community approach to the tourism sector. This four-year TSP indicates steps and actions necessary to move toward Sri Lanka’s Tourism Vision 2025.
Chapter 7 HRM Practices and Employee Retention: The Moderating Effect of Work Environment

Hospitality is considered one of the fastest growing industries globally, because of its significant contribution to the economy, in Malaysia specifically and across the world generally (ILO, 2010, cited in Bharwani & Butt, 2012). Similarly, the influence of tourism industry in Malaysia to GDP is at MYR 167.5 Billion, 13.7% in 2016. In 2017, it is expected to increase to 4.2%, and to rise by 5.4% per annum, from 2017 to 2027, to MYR 295.6 Billion (15.9% of total GDP) in 2027, directly impacting the increase in employment opportunities (World Travel and Tourism council, 2017). This year, the Malaysian tourism industry accounts for 4.5% of national employment. In addition, it is expected to increase by 1.9% in 2017, and increase by 3.9% per annum to create 956,000 jobs in 2027. This growth in the tourism industry directly affects the demands in lodging (hotels, hostels, guesthouses), subsequently increasing the supply of rooms by 81%. As a human-based industry, hospitality depends on humans as a part of the product, in which, the humans cannot be separated from the service process (Ghazali, 2010). Primarily, the hospitality industry strongly depends on the human factor and direct contact with customers. According to Bharwani and Butt (2012), employees have become very precious assets to hotel industry, playing a decisive role in enhancing the organizational image. In the competitive market environment of hospitality, retention of high performers is known as a key to delivery of service quality. Nevertheless, employee retention is still a major issue for the hospitality industry. Aksu (2004), Kuean, Kaur, and Wong (2010), and Proudfoot Consulting (2008) found that turnover rates have considerable passive effects on hospitality performance. It is costly for hotels’ management to spend money and time on employees who leave a short time later after they go through the employment process.
DEVELOPPEMENT DE NANOVECTEURS POUR L'ADMINISTRATION D'ACIDES NUCLEIQUES PAR VOIE SYSTEMIQUE

Deux differents types de vecteurs, les nanocapsules lipidiques (LNC) et les systemes multimodulaires (MMS) ont ete developpes pour l'administration par voie systemique de deux types d'acides nucleiques, l'ADN et les petits ARN a interference (siRNA). Ces vecteurs sont formules a base de complexes d'acides nucleiques et de lipides cationiques (lipoplexes) qui ont ete soit encapsules au coeur des LNC, soit recouverts de stabilisateurs steriques afin de former des MMS. Une partie du travail a consiste a developper des vecteurs de siRNA et a les caracteriser par des methodes physico-chimiques. En fonction du lipide cationique utilise, jusqu'a 65% de siRNA ont pu etre encapsules dans les LNC, en presentant des caracteristiques appropriees pour une administration par voie systemique. La seconde partie a consiste a approfondir la caracterisation des vecteurs d'ADN et a analyser leur profil de distribution en utilisant de l'imagerie par fluorescence in vivo. Chez la souris saine, les vecteurs d'ADN ont presente des profils de biodistribution specifiques a leur composition. Sur deux modeles tumoraux (gliome sous-cutane et melanome), les vecteurs ayant un temps de circulation prolonge ont egalement montre une co-localisation interessante avec les cellules tumorales. Afin de mettre en evidence l'efficacite de ces vecteurs, un plasmide codant pour la tymidine kinase du virus herpes simplex (HSV-tk) a ete encapsule et administre. Puis un traitement par le ganciclovir (GCV) base sur l'approche par gene suicide a ete effectue. Les premiers resultats sont concluants, montrant une baisse de croissance tumorale apres quelques jours de traitement aussi bien dans le modele de gliome que dans celui du melanome. Ces resultats indiquent que ces outils sont prometteurs pour une variete d'applications en therapie genique.
Title Differential effects of simvastatin on IL-13-induced cytokine gene expression in primary mouse tracheal epithelial cells

Background: Asthma causes significant morbidity worldwide in adults and children alike, and incurs large healthcare costs. The statin drugs, which treat hyperlipidemia and cardiovascular diseases, have pleiotropic effects beyond lowering cholesterol, including immunomodulatory, anti-inflammatory, and anti-fibrotic properties which may benefit lung health. Using an allergic mouse model of asthma, we previously demonstrated a benefit of statins in reducing peribronchiolar eosinophilic inflammation, airway hyperreactivity, goblet cell hyperplasia, and lung IL-4 and IL-13 production. Objectives: In this study, we evaluated whether simvastatin inhibits IL-13-induced pro-inflammatory gene expression of asthma-related cytokines in well-differentiated primary mouse tracheal epithelial (MTE) cell cultures. We hypothesized that simvastatin reduces the expression of IL-13-inducible genes in MTE cells. Methods: We harvested tracheal epithelial cells from naïve BALB/c mice, grew them under air-liquid interface (ALI) cell culture conditions, then assessed IL-13-induced gene expression in MTE cells using a quantitative real-time PCR mouse gene array kit. Results: We found that simvastatin had differential effects on IL-13-mediated gene expression (inhibited eotaxin-1; MCP-1,-2,-3; and osteopontin (SPP1), while it induced caspase-1 and CCL20 (MIP-3α)) in MTE cells. For other asthmarelevant genes such as TNF, IL-4, IL-10, CCL12 (MCP-5), CCL5 (RANTES), and CCR3, there were no significant IL-13inducible or statin effects on gene expression. Conclusions: Simvastatin modulates the gene expression of selected IL-13-inducible pro-inflammatory cytokines and chemokines in primary mouse tracheal epithelial cells. The airway epithelium may be a viable target tissue for the statin drugs. Further research is needed to assess the mechanisms of how statins modulate epithelial gene expression.
Microcomputed tomography and histology of a fragmented medial coronoid process in a 20-week-old golden retriever

A 20-week-old male golden retriever, which was not lame and showed no clinical signs of a fragmented medial coronoid process (FCP), was euthanased for another study and perfused intravenously with formaldehyde. Gross dissection revealed no abnormalities within the right elbow joint. The medial coronoid process was excised, embedded in methylmethacrylate, scanned in a microcomputed tomography (microCT) scanner and sectioned for histology. The microCT scans revealed a dense trabecular bone structure, much denser than in other dogs of similar age, which was considered to be responsible for the sclerosis visible at the base of the coronoid process in radiographs. Three-dimensional reconstructions indicated that there was a small step within the subchondral bone, extending from the apex towards the radial notch. Histology revealed a necrotic lesion between locally thickened articular cartilage and the subchondral bone, characteristic of osteochondrosis.
Recombinant versus natural human 111In-beta2-microglobulin for scintigraphic detection of Abeta2m amyloid in dialysis patients.

BACKGROUND We previously introduced scintigraphy with 131I-labeled beta2-microglobulin (beta2m), purified from uremic hemofiltrate, that is, "natural" beta2m, to specifically detect beta2m-associated amyloidosis (Abeta2m) in hemodialysis (HD) patients. METHODS To improve the safety and resolution of the scan, we covalently bound the chelator diethylenetriaminepentaacetic acid to natural beta2m to allow radiolabeling with 111In. In a second step, we generated and evaluated the usage of recombinant human beta2m (rhbeta2m) for scintigraphy. RESULTS Using natural 111In-labeled beta2m, eight patients on HD for 0 to 17 years, without evidence of Abeta2m, were scanned. Whole-body scintigraphy at 48 to 72 hours postinjection revealed no significant tracer accumulation over joint regions. In contrast, nine patients on HD for 10 to 21 years with clinical, radiological, or histologic (N = 4) evidence of Abeta2m showed selective tracer uptake over various joint regions. Tracer accumulation in visceral organs, which could not be related to tracer elimination or metabolism, was not detected. Compared with the previous 131I beta2m scan, scintigraphy with 111In-labeled beta2m offered highly improved image contrast, increased sensitivity, and a 50 to 70% reduction of the radiation exposure. Scanning with 111In-labeled recombinant human beta2m was performed in six patients: No significant tracer accumulation was observed over joint regions in two patients on short-term HD without evidence of Abeta2m; in contrast, local tracer accumulations similar to those observed with natural beta2m could be demonstrated in four long-term (10 to 27 years) HD patients with clinical, radiological, and histologic (N = 1) evidence of Abeta2m. CONCLUSION Scintigraphy for Abeta2m with 111In-labeled rhbeta2m provides a homogenous and safe recombinant protein source and leads to enhanced sensitivity and lower radiation exposure.