Miracle-dz/UniFAR-FTUs huggingface dataset:
The investigation of the relationship between corporate governance and earnings quality

This study investigates the relationship between ea rnings quality (accrual quality, earnings persisten ce, earnings predictability) and corporate governance d imensions (strength and adequacy) at listed companies in Tehran Stock Exchange. Under the premi se that firms that have good performance in the past have less residual agency problem, we use retu rn on equity (ROE) as a measure of the adequacy of corporate governance in place. We use constructe d G-Index from corporate governance mechanisms as a measure of the strength of corporate governanc e. We find that earnings quality-accrual quality, earnings persistence, earnings predictability is hi gher for firms that have good performance in the pa st regardless of whether the corporate governance leve ls were strong or weak. We also find that reporting/earnings quality is higher for such firms after controlling for the strength of corporate governance. Further, we find that firms with weak-g overnance may not necessarily low earnings quality relative to firms with strong governance. We also f ind that as long as firms have adequate corporate governance, there is no different between weak-gove rnance firms and strong-governance firms. Overall, the results support the conclusion of adeq uacy rather than the strength of corporate governance, which is associated with earnings quali ty.
The Incremental Information Content of SAS No. 59 Going-Concern Opinions

The purpose of this paper is to evaluate whether the expanded requirements of SAS No. 59 (AICPA [1988]), which requires auditors to actively evaluate and report on a client's going-concern status for the coming year, have allowed investors to make more accurate ex ante assessments of firms that eventually file for bankruptcy. We extend Chen and Church [1996] (hereafter CC), who conclude that SAS No. 34 (AICPA [19811) "subject to" going-concern opinions have information value because they reduce the surprise associated with bankruptcy announcements. We hypothesize that if SAS No. 59 has achieved what was intended, going-concern opinions issued under SAS No. 59 should further reduce investor surprise at bankruptcy announcements. While we do not believe SAS No. 59 was issued for the specific purpose of helping users to predict bankruptcy, we do suggest that the increased auditor responsibility and improved communication should provide users with information that is of relatively higher quality. This argument is based on a number of important differences between SAS No. 34 and SAS No. 59. Under SAS No. 34, the auditor's responsibility to evaluate a firm's ability to continue as a going concern was passive. Although auditors were
Structural change and public service performance: international lessons?

Large-scale structural reforms have been popular in a number of countries, including the UK. This article seeks to establish what we have learned from these recurrent reforms. Systematic learning actually seems to have been the exception rather than the rule. There are a number of reasons why conclusive evaluations very seldom get done. There is, however, a vast literature on change management, which appears to contain a number of useful prescriptions. Yet this, too, has significant limitations. Political parties in the UK are currently competing to offer the nth bout of restructuring in the past 20 years. It would be nice if they would also consider the case for local, smaller scale, more modular changes, rather than further programmatic upheavals.
A Clinical Alternative to Fluorophotometry for Measuring Tear Production in the Diagnosis of Dry Eye

Purpose: To determine the utility of the tear function index (Liverpool modification TFI) in assessing tear turnover rate (TTR), evaluate association of tear clearance rate (TCR) and TFI with measurements of TTR by fluorophotometry, and determine effectivity of these test measures in dry eye (DE) diagnosis. Methods: Forty-one subjects with DE and 15 control subjects participated. Tests included symptoms, fluorophotometry (by automated scanning fluorophotometry), and TCR and TFI from a prepared Liverpool modification TFI strip. Results: Significant differences between subjects with DE and control subjects were found for all tests. Although wetting length values gave highest sensitivity (SS) and specificity (SP) (71% and 73%, respectively), this resulted from a high degree of selection bias because the Schirmer test was one of the inclusion criteria for patients entering the study. Therefore, the best tear production test was found to be TTR (SS 71% and SP 60%). The TTR test is not readily available in clinical settings; therefore, associations between the TTR test and other tests were determined. Significant correlations were found between TTR and wetting length/TCR/TFI, indicating these latter clinical tests useful as surrogates. The strongest correlations, TTR/TCR at 0.69 (P = 0.000) and TTR/TFI at 0.65 (P = 0.000), indicate TCR/TFI with the Liverpool test can be used as an alternative to TTR by fluorophotometry. The diagnostic effectiveness between these tests was compared, with both TCR and TFI found to have equal effectivity of 78% SS and 40% SP (TCR) and 83% SS and 40% SP (TFI). Conclusions: TCR measured by the commercially available Liverpool modification TFI strip is an acceptable alternative to TTR by fluorophotometry as a measure of tear production. It is effective as a single test for the discrimination of those with DE from those without the condition.
Cortex‐sparing fiber dissection: an improved method for the study of white matter anatomy in the human brain

Classical fiber dissection of post mortem human brains enables us to isolate a fiber tract by removing the cortex and overlying white matter. In the current work, a modification of the dissection methodology is presented that preserves the cortex and the relationships within the brain during all stages of dissection, i.e. ‘cortex‐sparing fiber dissection’. Thirty post mortem human hemispheres (15 right side and 15 left side) were dissected using cortex‐sparing fiber dissection. Magnetic resonance imaging study of a healthy brain was analyzed using diffusion tensor imaging (DTI)‐based tractography software. DTI fiber tract reconstructions were compared with cortex‐sparing fiber dissection results. The fibers of the superior longitudinal fasciculus (SLF), inferior fronto‐occipital fasciculus (IFOF), inferior longitudinal fasciculus (ILF) and uncinate fasciculus (UF) were isolated so as to enable identification of their cortical terminations. Two segments of the SLF were identified: first, an indirect and superficial component composed of a horizontal and vertical segment; and second, a direct and deep component or arcuate fasciculus. The IFOF runs within the insula, temporal stem and sagittal stratum, and connects the frontal operculum with the occipital, parietal and temporo‐basal cortex. The UF crosses the limen insulae and connects the orbito‐frontal gyri with the anterior temporal lobe. Finally, a portion of the ILF was isolated connecting the fusiform gyrus with the occipital gyri. These results indicate that cortex‐sparing fiber dissection facilitates study of the 3D anatomy of human brain tracts, enabling the tracing of fibers to their terminations in the cortex. Consequently, it is an important tool for neurosurgical training and neuroanatomical research.
Discrete Time Models in Finance and Option Pricing: a semiparametric approach

Non linear time series are widely used in the flnancial literature to model returns. Following the Black-Scholes formula derived from geometric Brownian motion option pricing is obtained assuming returns are iid normal random variables. In the case of discrete time series GARCH models option pricing formula have been obtained assuming that the driving noise (innovations) are conditionally independent standard normal distributed. We consider a generalization of this by investigating a GARCH model for the returns with a Gaussian mixture distribution (GM) for the innovations. However the GARCH models the market incomplete, so there are an inflnite number of risk neutral measures. Duan (1995) used the local risk neutral valuation to construct such a measure for option pricing assuming the returns are conditionally normal distributed. We use a more natural Esscher transform. This is a good choice of construction a risk neutral measure because it minimizes the relative entropy with respect to the historical measure with constraint. Another advantage of this transformation is that we can use it to price European options when the innovations are GM distributed. Based on this model, one can then implement a semi-parametric method to approximate option prices. The semi-parametric approach is based on the fltted historical GARCH and simulation of the driving noise from a Gaussian kernel smooth of the residuals.
Entrepreneurship Education in India: A Critical Assessment and a Proposed Framework

There has never been a definite answer to the question of whether entrepreneurship can be taught (Harrison, 2014). Although many would argue that the entrepreneurial spirit is innate, the credence on effective entrepreneurial education to foster the right entrepreneurial attitude with requisite training is gaining ground (Drucker, 1985; Trivedi, 2014). The development of entrepreneurship as a field of study in business courses has been largely inspired by the acceptance of entrepreneurship as a legitimate tool for economic growth (Arthur et al., 2012). The growth of corporate entrepreneurship as a valuable antecedent to the revitalization and enhanced performance of corporations, especially those in the developed markets, add to its merit (Bhardwaj & Sushil, 2012). Nevertheless, the effectiveness of entrepreneurship education is largely driven by the type and design of such education, as defined by the materials and modes of rendering the programs (Arthur et al., 2012).
Microinjection of 2‐arachidonoyl glycerol into the rat ventral hippocampus differentially modulates contextually induced fear, depending on a persistent pain state

The endogenous cannabinoid (endocannabinoid) system plays a key role in the modulation of aversive and nociceptive behaviour. The components of the endocannabinoid system are expressed throughout the hippocampus, a brain region implicated in both conditioned fear and pain. In light of evidence that pain can impact on the expression of fear‐related behaviour, and vice versa, we hypothesised that exogenous administration of the endocannabinoid 2‐arachidonoyl glycerol (2‐AG) into the ventral hippocampus (vHip) would differentially regulate fear responding in the absence vs. the presence of formalin‐evoked nociceptive tone. Fear‐conditioned rats showed significantly increased freezing and a reduction in formalin‐evoked nociceptive behaviour upon re‐exposure to a context previously paired with footshock. Bilateral microinjection of 2‐AG into the vHip significantly reduced contextually induced freezing in non‐formalin‐treated rats, and reduced formalin‐evoked nociceptive behaviour in non‐fear‐conditioned rats. In contrast, 2‐AG microinjection had no effect on fear responding in formalin‐treated rats, and no effect on nociceptive behaviour in fear‐conditioned rats. The inhibitory effect of 2‐AG on fear‐related behaviour, but not pain‐related behaviour, was blocked by co‐administration of the cannabinoid receptor 1 (CB1) antagonist/inverse agonist rimonabant. Tissue levels of the endocannabinoids N‐arachidonoylethanolamide (anandamide, AEA) and 2‐AG were similar in the vHip of fear‐conditioned rats receiving formalin injection and the vHip of fear‐conditioned rats receiving saline injection. However, the levels of AEA and 2‐AG were significantly lower in the contralateral ventrolateral periaqueductal grey of formalin‐treated fear‐conditioned rats than in that of their saline‐treated counterparts. These data suggest that 2‐AG–CB1 receptor signalling in the vHip has an anti‐aversive effect, and that this effect is abolished in the presence of a persistent pain state.
Corticotomy-/Osteotomy-assisted Tooth Movement microCTs Differ

Corticotomy-assisted and osteotomy-assisted tooth movement involves surgical incisions through the alveolar bone. To ascertain whether teeth move by distraction osteogenesis or by regional accelerated phenomenon (RAP), we randomly assigned 30 Sprague-Dawley rats to one of 5 experimental groups: corticotomy alone, corticotomy-assisted tooth movement, osteotomy alone, osteotomy-assisted tooth movement, or tooth movement alone. Each animal was imaged by microtomography immediately after surgery, after 21 days, and after 2 months. After 21 days, regional accelerated phenomenon was observed in the alveolar bone of the corticotomy-treated animals and distraction osteogenesis in the osteotomy-assisted tooth movement animals. Pixel count data were analyzed by nested ANOVA for 5 experimental groups, split-mouth controls, 3 levels along the root, and 5 sites per level. The most demineralized sites after 21 days differed for each of the experimental groups. Our study indicates that osteotomies and corticotomies induce different alveolar bone reactions, which can be exploited for tooth movement.
DIAGNOSIS OF HEARTWATER AT POST-MORTEM IN RUMINANTS AND THE CONFIRMATION OF COWDRIA RUMINANTIUM IN MICE

P~OZ~KY,. L. , . 198? The diagnosis of heartwater at post-mortem in ruminants and the confirmation of Cowdna rummant1um m rmce. Onderstepoort Journal ofVeterinary Research, 54, 301-303 (1987) Criteria th! it are requ~d_to co.nfirm heartwater in ruminants and mice are discussed. In ruminants it entails the macro~optcal. and m1~roscop1cal lesions as well as the identification of Cowdria ruminantium in brain smell! s or histologic~ sectiOns. M~cros~opicallesions in the majority of animals that die of the disease include effus1on of body cav1t1es, hydropencardlUm, ~dema of the lungs, brain, mediastinum, and its associated lymph n~~· and. splenomegaly. The effect of spec1fic chemotherapy on the morphology of heartwater organisms in VIVO ! S ou.tlined. ~severe nephrosis in heartwater-infected Angora goats, treated after the first day of the febrile react10n, 1s descnbed.
My way — Routing in multi hop heterogenous wireless sensor networks using straight line algorithm. V2

Straightline routing v2 algorithm is one of the optimized proposed model to route the data packets efficiently in multi hop heterogeneous Wireless sensor networks. Due to the constraint of WSN in terms of topology, connectivity, a theory about Next hop graph is proposed. In this paper the advent of the next hop graph is generated by supplimenting the graph into the ring based super node structure which is formed by maintaining the position of each sensor nodes in an undirected structure. The proposed WSN model achieves higher rate of results in terms of accuracy, connectivity and topological characteristics. The improved Graph & cut algorithm is utilized to evaluate the optimal path during data transmission. Here straight line routing is utilized in order to provide efficacy of the proposed branch and cut algorithm. The improved part of the straight line routing algorithm is to effectively establish the connectivity with a set of trusted routes in heterogenous networks, which will helps to propagate in future additional deployment of sensor nodes. An example of motivation has been incorporated in order to reduce the overhead payload of sensor nodes which lies in a structured graph. Simulation model of the protocol is clearly mentioned and discussed which shows the accuracy and efficacy of the proposed algorithm. The improved version of straight line routing achieves with 84% accuracy in terms of setting the trusted route for heterogenous sensor nodes.
Can We Modify the Intrauterine Environment to Halt the Intergenerational Cycle of Obesity?

Child obesity is a global epidemic whose development is rooted in complex and multi-factorial interactions. Once established, obesity is difficult to reverse and epidemiological, animal model, and experimental studies have provided strong evidence implicating the intrauterine environment in downstream obesity. This review focuses on the interplay between maternal obesity, gestational weight gain and lifestyle behaviours, which may act independently or in combination, to perpetuate the intergenerational cycle of obesity. The gestational period, is a crucial time of growth, development and physiological change in mother and child. This provides a window of opportunity for intervention via maternal nutrition and/or physical activity that may induce beneficial physiological alternations in the fetus that are mediated through favourable adaptations to in utero environmental stimuli. Evidence in the emerging field of epigenetics suggests that chronic, sub-clinical perturbations during pregnancy may affect fetal phenotype and long-term human data from ongoing randomized controlled trials will further aid in establishing the science behind ones predisposition to positive energy balance.
The Effect of Entrepreneurship Education Programmes on Satisfaction with Innovation Behaviour and Performance.

Purpose – This paper attempts to shed light on the effect of educational programmes aimed at entrepreneurs on innovation and business success.Design/methodology/approach – We use as theoretical framework the theory of planned behaviour. We use a sample of 354 entrepreneurs from Castile and Leon, Spain. To estimate the model we use a path analysis (AMOS 7). Findings – Individuals who are concerned about further management education and entrepreneurship education show themselves to be more innovative. Moreover, indirectly, by means of the relationship between innovation and success, specific entrepreneurship education contributes to obtaining better business results. However, to have reached high levels of formal education makes entrepreneurs less conformist regarding the activity of innovation. The existence of a direct effect of innovative behaviour on business success is confirmed.Research limitations – The limitations which our study presents are principally related to the measurement of the variables. S.
Männer schöpfen Märkte besser aus – Empirische Evidenz anhand des Unternehmensplanspiels SINTO-Markt

Abstract The management game SINTO-Market was originally developed and programmed by Otwin Becker and Reinhard Selten and is recently performed at the University of Graz. The decisions are made by groups of students, each group represented by one of the three firms. The game SINTO-market puts the players in a competitive situation in the branded food product sector, in which the managers have to find the most successful strategies for advertising expenses, investments, production and price settings. It is interesting to see that much can be learned about human behaviour in complex economic decision situations from experimental research management games. Surprisingly the results presented here show significant differences between genders. Male participants gain higher profits than females, mainly by higher prices. Mixed groups, however, behave in a very similar way as male groups do.
Isa1p Is a Component of the Mitochondrial Machinery for Maturation of Cellular Iron-Sulfur Proteins and Requires Conserved Cysteine Residues for Function*

In eukaryotes, mitochondria execute a central task in the assembly of cellular iron-sulfur (Fe/S) proteins. The organelles synthesize their own set of Fe/S proteins, and they initiate the generation of extramitochondrial Fe/S proteins. In the present study, we identify the mitochondrial matrix protein Isa1p ofSaccharomyces cerevisiae as a new member of the Fe/S cluster biosynthesis machinery. Isa1p belongs to a family of homologous proteins present in prokaryotes and eukaryotes. Deletion of theISA1 gene results in the loss of mitochondrial DNA precluding the use of the Δisa1 strain for functional analysis. Cells in which Isa1p was depleted by regulated gene expression maintained the mitochondrial DNA, yet the cells displayed retarded growth on nonfermentable carbon sources. This finding indicates the importance of Isa1p for mitochondrial function. Deficiency of Isa1p caused a defect in mitochondrial Fe/S protein assembly. Moreover, Isa1p was required for maturation of cytosolic Fe/S proteins. Two cysteine residues in a conserved sequence motif characterizing the Isa1p protein family were found to be essential for Isa1p function in the biogenesis of both intra- and extramitochondrial Fe/S proteins. Our findings suggest a function for Isa1p in the binding of iron or an intermediate of Fe/S cluster assembly.
THE FORMATION AND EFFECTS OF TEACHER EXPECTATIONS ON STUDENTS

Geisler Scott P. (Writer) (Last Name) (First Name) (Initial) The Formation and Effects of Teacher Expectations on Students (Title) Master of Science in Education Ed Biggerstaff 1/2001 39 (Graduate Major) (Research Advisor) (Month/Year) (No. of Pages) American Psychological Association ( A.P.A. ) Publication Manual (Name and Style of Manual Used) The purpose of this study was to examine the literature dealing with the formation and the effects of varying teacher expectations on students. The study focused on the characteristics of the self-fulfilling prophecy, the factors that lead teachers to establish expectations, and the effects that varying expectations have on students. This study helps educators develop an awareness of the powerful impact that teacher expectations have in every student’s academic experience through information dealing with teacher behavior toward students based on their expectations. The study also provides a framework for teachers to implement strategies toward developing positive student achievement through expectations that encourage learning. This study examined the formation and effects of teacher expectations on students by examining and analyzing the literature, determining results from the research, and formulating recommendations to educators. The findings of this study concluded that teacher expectations of students could play a considerable role in academics as well as self-esteem. The repetitious teacher interaction with low expectation students could eventually create labels. This student classification potentially altered teacher interaction with students as well as instructional methodology. Students experienced the effects of varied expectations through both verbal and non-verbal teacher actions. The research concluded that lower teacher expectations affected achievement in student outcome and that the consequences could be significant when compounded throughout the entire educational process. Teachers can help students by being aware of the factors that influence varied teacher expectations, and by focusing on each student’s individual needs and abilities.
Postmyelographic abducent nerve palsy in association with the contrast agent iopamidol.

Lateral rectus palsy is an uncommon event following contrast myelography. We report such a case, which fortunately proved to be transient, and speculate on its aetiology in terms of the anatomy of the sixth cranial nerve and the possible toxic effects of the contrast agent Iopamidol (Isovue; ER Squibb and Sons, Princeton, New Jersey, USA; Niopam, E Merk, U.K.).