Miracle-dz/UniFAR-FTUs huggingface dataset:
Auditing Standards, Legal Liability, and Auditor Wealth

There has been an enormous increase in auditing and accounting standards and in litigation against auditors. This paper examines some of the consequences of these changes by developing a model of the audit market relating auditors' liability to auditing standards. The paper demonstrates how equilibrium audit fees depend on both the informational value of the audit and the option value of the claim financial statement users have on the auditor's wealth in the event the audit is determined to have been substandard. Auditors' attitudes toward and responses to auditing standards are studied, and characteristics of optimal liability rules are evaluated.
Cell crawling two decades after Abercrombie.

In response to extracellular signals, cells remodel actin networks. Monomeric actin subunits at the cell's leading edge assemble into linear polymers that are cross-linked by accessory proteins into three-dimensional structures that are contracted by myosins to generate hydraulic force; elsewhere in the cell, actin networks dismantle. Actin subunit sequestering proteins prevent spontaneous actin nucleation, but not the growth of actin sub-units on to fast-growing filament ('barbed') ends, and at least half of the actin in most cells is filamentous. Therefore regulation of cellular actin assembly also requires proteins that block ('cap') actin filament barbed ends. Members of the capping protein gelsolin family also sever actin filaments mechanically. Calcium and protons activate gelsolin for severing and capping. Phosphoinositides reverse such capping, and a pathway has been defined in which receptor perturbation operates through GTP-Rac1 to stimulate the synthesis of endogenous phosphoinositides that uncap actin filaments. Other GTPases (and other signalling pathways) target phosphoinositide synthesis where other protrusions (e.g. filopodia) emerge. Cells maintain adequate, albeit compromised, locomotion in the absence of some, but not all, important machine parts. For example, gelsolin-null fibroblasts crawl using predominantly filopodia rather than lamellae. However, ABP-280 (actin-binding protein of 280 kDa), which promotes orthogonal branching of short actin filaments, seems to be necessary for membrane stability and translational locomotion. ABP-null cells hardly crawl at all, although they are viable and engage in surface movements.
Perekonomian Indonesia Pasca Invasi Amerika ke Irak

In order to understand economic of a nation in the increasing of interdependency era, domestic economic and non economic factors identification is insufficient. We must relate them to the abroad economic and non economic phenomena. Non economic factors consist of social, politic, law and foreign affair. Among of the economic factors are economic growth, inflation, exchange rate, foreign reserve, current account and investment. Strong structure and economic fundamental are important to reduce effects of both economic and non economic fluctuation occurring overseas.
Vector autoregression, cointegration and causality: testing for causes of the British industrial revolution

The existence, timing, and possible causes of the British industrial revolution are considered by investigating the time series properties of industrial production and various explanatory variables. Utilising two types of robust cointegration-based causality tests we argue that domestic forces, notably technological progress, shaped the industrial revolution, whereas overseas trade expansion was mainly a consequence of industrial growth. Results from Granger-type VAR tests are contrasted with those of Toda and Phillips (Working paper 91-07, University of Western Australia, 1991b), where the latter manifest some of the potential problems raised by the authors when applied to a data set of this type. An understanding of the possible causes of the first industrial revolution may shed more general light on the forces promoting industrialization and growth. To the extent that the first industrial revolution offers a template, exports appear not to provide a simple pathway to industrialization.
Analysis of the Vertebrobasilar System in Patients with Obstructive Sleep Apnea

We conducted a prospective study to evaluate the vertebrobasilar system in adults with and without obstructive sleep apnea (OSA). Our study population was made up of 48 patients with OSA and 21 healthy volunteers who served as controls; the OSA patients were subdivided into one group with mild or moderate OSA (n = 22) and another with severe OSA (n = 26). Each participant underwent Doppler ultrasonography three times to mea-sure the diameter of the vertebral artery, the peak systolic velocity (PSV), the resistive index (RI), and the vertebral artery flow volume; the mean of the three measurements was calculated for each patient, for the OSA and control groups, and for various subgroups. No significant differences in vessel diameter, PSV, or RI were seen among any of the subgroups. Overall, the vertebral artery flow volume was slightly, but not significantly, higher in all patients with OSA (206 ml/min) than in the control group (177 ml/min); this difference might reflect the body's daytime response to the chronic apneic events experienced during sleep. The only statistically significant difference we found was in vertebral artery flow volume between the controls and the subgroup with mild or moderate OSA (p = 0.026); no difference was seen between the controls and the patients with severe OSA (p = 0.318). Likewise, no significant difference in any of the four parameters was seen when patients were subclassified by body mass index and arterial oxygen saturation level.
Oxidative tyrosylation of HDL enhances the depletion of cellular cholesteryl esters by a mechanism independent of passive sterol desorption.

It is believed that HDL protects against atherosclerosis by removing excess cholesteryl esters from cells of the artery wall. Previous studies have suggested that HDL depletes cells of cholesteryl esters both by stimulating cholesterol efflux from the plasma membrane and by activating transport processes that divert cholesterol from the cholesteryl ester cycle, but it is unknown if these are independent processes. We previously found that HDL oxidized by tyrosyl radical has a markedly enhanced ability to promote the removal of cholesterol from cultured cells [Francis, G. A. , et al. (1993) Proc. Natl. Acad. Sci. U.S.A. 90, 6631-6635]. Here we show that incubation of cholesterol-loaded human fibroblasts with low concentrations of tyrosylated HDL depleted cells of cholesteryl esters and increased cellular free cholesterol without increasing efflux of cholesterol into the medium as compared to incubation with untreated HDL. Cells preincubated with tyrosylated HDL and then exposed to a variety of cholesterol acceptors exhibited significantly higher rates of free cholesterol efflux than did cells preincubated with HDL. This effect was observed in the presence or absence of an inhibitor of acyl CoA:cholesterol acyltransferase (ACAT) and was independent of cholesteryl ester hydrolysis, suggesting that alterations in cholesteryl ester cycle enzymes were not responsible for the loss of cholesteryl esters. In contrast to the reduction of cholesteryl esters, the rates of cholesterol and phospholipid efflux from the plasma membranes of cells exposed to tyrosylated HDL and HDL were identical. These results suggest for the first time that a mechanism exists to deplete cellular cholesteryl esters and the cholesterol substrate pool for esterification by ACAT prior to the removal of cholesterol from the plasma membrane. Identification of products in tyrosylated HDL responsible for this redistribution of cellular cholesterol may provide important insights into mechanisms of intracellular cholesterol trafficking and the ability of modified forms of HDL to protect the artery against wall pathological cholesterol accumulation.
Evidence for electrical remodelling of the atrial myocardium in patients with atrial fibrillation. A study using the monophasic action potential recording technique

Experimental studies have shown that remodelling of the atrial myocardium is linked to the occurrence and perpetuation of atrial fibrillation (AF). Clinical evidence, however, is insufficient. We recorded monophasic action potentials (MAP) during AF from one to three sites in the right atrium in seven patients with chronic AF (CAF) and in 11 patients with paroxysmal AF (PAF). The fibrillatory (FF) interval between two consecutive upstrokes of the MAP was measured using a computer‐assisted manual method. The mean, median, 15th, 10th, 5th percentile and shortest FF intervals were calculated in each patient and used as estimates of the local atrial effective refractory period (AERP) during AF. In three patients burst pacing at 400 and 500 beats min–1 was delivered during the MAP recording. In nine patients, the AERP was also tested using the extra stimulus technique during sinus rhythm. Results: Thirty‐eight recordings were obtained. The shortest FF interval was significantly shorter in patients with CAF as compared with that in patients with PAF (50 ± 13 vs. 72 ± 31 ms, P<0·05). Similar differences were seen in the mean, median, 15th, 10th, and 5th percentile FF interval. The AERP during sinus rhythm was significantly longer than the estimated AERPs (P<0·05 to P<0·01) in the nine patients. There was no significant difference in FF interval before and after the burst pacing in the three patients. Conclusion: The AERP was significantly shortened during AF, as compared with that during sinus rhythm, and the AERP shortening was more marked in patients with CAF than in patients with PAF. These clinical findings support the connection between the electrical remodelling and the occurrence and/or perpetuation of the AF.
A Leishmania infantum cytosolic tryparedoxin activates B cells to secrete interleukin‐10 and specific immunoglobulin

The immune evasion mechanisms of pathogenic trypanosomatids involve a multitude of phenomena such as the polyclonal activation of lymphocytes, cytokine modulation and the enhanced detoxification of oxygen reactive species. A trypanothione cascade seems to be involved in the detoxification process. It was recently described and characterized a tryparedoxin (LiTXN1) involved in Leishmania infantum cytoplasmatic hydroperoxide metabolism. LiTXN1 is a secreted protein that is up‐regulated in the infectious form of the parasite, suggesting that it may play an important role during infection. In the present study, we investigated whether recombinant LiTXN1 (rLiTXN1) affects T‐ and B‐cell functions in a murine model. We observed a significant increase in the CD69 surface marker on the B‐cell population in total spleen cells and on isolated B cells from BALB/c mice after in vitro rLiTXN1 stimulus. Activated B‐cells underwent further proliferation, as indicated by increased [3H]thymidine incorporation. Cytokine quantification showed a dose‐dependent up‐regulation of interleukin (IL)‐10 secretion. B cells were identified as a source of this secretion. Furthermore, intraperitoneal injection of rLiTXN1 into BALB/c mice triggered the production of elevated levels of rLiTXN1‐specific antibodies, predominantly of the immunoglobulin M (IgM), IgG1 and IgG3 isotypes, with a minimum reactivity against other heterologous antigens. Taken together, our data suggest that rLiTXN1 may participate in immunopathological processes by targeting B‐cell effector functions, leading to IL‐10 secretion and production of specific antibodies.
Work related and individual predictors for incident neck pain among office employees working with video display units

Aims: To investigate work related and individual factors as predictors for incident neck pain among office employees working with video display units (VDUs). Methods: Employees in three administrative units of a medium sized city in Finland (n = 515) received mailed questionnaires in the baseline survey in 1998 and in the follow up survey in 1999. Response rate for the baseline was 81% (n = 416); respondents who reported neck pain for less than eight days during the preceding 12 months were included into the study cohort as healthy subjects (n = 232). The follow up questionnaire 12 months later was completed by 78% (n = 180). Incident neck cases were those reporting neck pain for at least eight days during the preceding 12 months. Results: The annual incidence of neck pain was 34.4% (95% CI 25.5 to 41.3). Poor physical work environment and poor placement of the keyboard increased the risk of neck pain. Among the individual factors, female sex was a strong predictor. Smoking showed a tendency for an increased risk of neck pain. There was an interaction between mental stress and physical exercise, those with higher mental stress and less physical exercise having especially high risk. Conclusion: In the prevention of neck disorders in office work with a high frequency of VDU tasks, attention should be given to the work environment in general and to the more specific aspects of VDU workstation layout. Physical exercise may prevent neck disorders among sedentary employees.
Switched Trans Z-source inverter using two isolated two-winding transformers

In this paper, new single stage high boost voltage inverters using transformers, called Switched Trans Z-source inverter. By replacing two inductors in the X-shaped Z-source inverter with two transformers and four diodes, the proposed inverter produces a very high boost voltage gain when the turn ratio of the transformers is larger than 1. In order to produce the same output voltage with the same modulation index and same input dc voltage, the proposed inverter uses a less passive component compared to the conventional Switched LZ-source inverters. Thus, the size, weight and passive component loss of the proposed inverter can reduce. This paper presents the operating principles, power loss analysis, simulation and experimental results, and compares with those of the conventional Switched LZ-source inverters.
The CD225 Domain of IFITM3 Is Required for both IFITM Protein Association and Inhibition of Influenza A Virus and Dengue Virus Replication

ABSTRACT The interferon-induced transmembrane protein 3 (IFITM3) gene is an interferon-stimulated gene that inhibits the replication of multiple pathogenic viruses in vitro and in vivo. IFITM3 is a member of a large protein superfamily, whose members share a functionally undefined area of high amino acid conservation, the CD225 domain. We performed mutational analyses of IFITM3 and identified multiple residues within the CD225 domain, consisting of the first intramembrane domain (intramembrane domain 1 [IM1]) and a conserved intracellular loop (CIL), that are required for restriction of both influenza A virus (IAV) and dengue virus (DENV) infection in vitro. Two phenylalanines within IM1 (F75 and F78) also mediate a physical association between IFITM proteins, and the loss of this interaction decreases IFITM3-mediated restriction. By extension, similar IM1-mediated associations may contribute to the functions of additional members of the CD225 domain family. IFITM3's distal N-terminal domain is also needed for full antiviral activity, including a tyrosine (Y20), whose alteration results in mislocalization of a portion of IFITM3 to the cell periphery and surface. Comparative analyses demonstrate that similar molecular determinants are needed for IFITM3's restriction of both IAV and DENV. However, a portion of the CIL including Y99 and R87 is preferentially needed for inhibition of the orthomyxovirus. Several IFITM3 proteins engineered with rare single-nucleotide polymorphisms demonstrated reduced expression or mislocalization, and these events were associated with enhanced viral replication in vitro, suggesting that possessing such alleles may impact an individual's risk for viral infection. On the basis of this and other data, we propose a model for IFITM3-mediated restriction.
Determinants of paradoxical CD4 cell reconstitution after protease inhibitor-containing antiretroviral regimen.

OBJECTIVES We evaluated the parameters influencing CD4 cell reconstitution after the introduction of highly active antiretroviral therapies in real life, as well as the frequency and the determinants of the discrepancies occurring between virus and CD4 cell count evolution. DESIGN AND METHODS A total of 317 pre-treated patients starting a protease inhibitor (PI)-containing regimen were prospectively followed for 2 years on an intent-to-treat basis for CD4 cell counts and viral loads. RESULTS The CD4 cell counts rapidly increased from baseline (50/mm3) by a median of 50/mm3 at month 2 (+0.72 CD4 cells/mm3/day) and up to 137/mm3 at the last follow-up (second slope: +0.16 CD4 cells/mm3/day). Two independent major factors among five parameters tested significantly affected the first phase, which was negatively correlated to the slope of CD4 cell decline before PI initiation, and was positively correlated to baseline CD4 cell counts (P = 0.0001); the second phase was mostly affected by the mean viral load reduction over time (P = 0.0001). Paradoxical CD4 cell reconstitution (15% of cases) was defined by a rapid or slow CD4 cell increase contrasting with a minor or strong viral reduction, respectively. The role of previous CD4 cell decline and the low effect of viral load reduction during the first 2 months explain the early paradoxical CD4 cell responses. The major influence of viral load reduction on the long-term reconstitution, however, reduces such paradoxical responses at 2 years. CONCLUSIONS Early paradoxical CD4 cell reconstitution after the introduction of a PI are explained by the major influence of previous disease progression on the early CD4 cell increase, whereas the magnitude of viral load reduction over time reduces such paradoxical evolutions in the long term.
Analysing the capacitance–voltage measurements of vertical wrapped-gated nanowires

The capacitance of arrays of vertical wrapped-gate InAs nanowires is analysed. With the help of a Poisson–Schrödinger solver, information about the doping density can be obtained directly. Further features in the measured capacitance–voltage characteristics can be attributed to the presence of surface states as well as the coexistence of electrons and holes in the wire. For both scenarios, quantitative estimates are provided. It is furthermore shown that the difference between the actual capacitance and the geometrical limit is quite large, and depends strongly on the nanowire material.
Inventory Control with a Fixed Cost and a Piecewise Linear Convex Cost

This paper studies the optimal policy for a periodic‐review inventory system in which the production costs consist of a fixed cost and a piecewise linear convex variable cost. Such a cost function can arise from alternate sources of supply or from the use of overtime production. We fully characterize the structure of the optimal policy for the single‐period problem. For the multi‐period problem, the optimal policy can have disconnected production regions and complicated optimal produce‐up‐to levels, which implies that implementation of the optimal policy may not be practical. Fortunately, careful investigation shows that the optimal policy has some interesting properties. The structure of the optimal policy outlined by these properties leads to a practical and close‐to‐optimal heuristic policy. In an extensive numerical study, the average gap is only 0.02% and the worst gap is 1.37%.
Wachstumsverhalten humaner mononukleärer Zellen aus dem Knochenmark und Nabelschnurblut auf einem Kollagenträger zur osteogenen Regeneration / Growth Behaviour of Human Mononuclear Cells Derived from Bone Marrow and Cord Blood on a Collagen Carrier for Osteogenic Regeneration

Abstract Es wurde die Biokompatibilität und osteogenetische Potenz eines porcinen Kollagen I/III-Trägers anhand einer humanen Knochenmarkund Nabelschnurblutzellkultur untersucht. Methode: Nach Isolierung mesenchymaler, mononukleärer Zellen aus Nabelschnurblut und Knochenmark aus dem Beckenkamm erfolgte deren Kultivierung in unterschiedlichen Zelldichten auf einer semipermeablen, porcinen Kollagen I/III-Trägermatrix. Nach 14d in vitro erfolgte die kulturelle osteogene Stimulation mit Dexamethason, Ascorbinsäure und beta-Glycerolphosphat (DAG) bis zum 40. Tag und die anschließende semiquantitative immunchemische Auswertung anhand von osteoblastären und Progenitorzellmarkern. Ergebnisse: Bezüglich der minimal erforderlichen lokalen Zelldichte zeigten mesenchymale Progenitorzellen aus dem Nabelschnurblut im Vergleich zu humanen Progenitoren aus dem Knochenmark geringere Toleranzbereiche für das zelluläre Wachstum und die osteogene Differenzierung. Beide Zellkultursysteme zeigen eine dreidimensionales Wachstum und eine Kalzifizierung nach osteogener Stimulation. Schlussfolgerung: Sowohl im humanen Nabelschnurblut als auch im Knochenmark existieren mesenchymale Vorläuferzellen mit osteogener Potenz unter Kultivierung auf einem Kollagen I/III-Biomaterial. We investigated the biocompatibility and osteogenetic potency of a porcine collagen I/III carrier in a human bone marrow and cord blood cell culture system. Methods: Human mesenchymal mononuclear cells were isolated from cord blood and iliac crest bone marrow and cultivated in various cell densities on a semipermeable porcine collagen I/III carrier. After 14 days of in vitro cultivation both cultures were subjected to osteogenic stimulation by dexamethasone, ascorbic acid and beta-glycerol phosphate (DAG) until day 40. Semiquantitative immunochemical evaluation based on osteoblastic and progenitor cell markers was then done. Results: With regard to the minimal local cell density required for growth and osteogenic differentiation, cord blood derived progenitor cells showed lower tolerance in comparison with bone marrow derived cells. For both cell culture systems threedimensional growth and calcification within the collagen fibres were seen after osteogenic stimulation. Conclusion: Human cord blood and bone marrow derived mesenchymal stem cell are capable of differentiating into osteoblasts after incubation with a collagen I/III biomaterial.
Continuous training as a subject of negotiations in public and private policing: Managing security expertise in a changing environment – an exploratory study

Purpose – This paper aims to explore and document how the question of continuous training/education is presently being dealt with in the area of public services and private security providers and trying to assess best and wrong practices of discussions and negotiations regarding this same question.Design/methodology/approach – This research relied on content analysis of all 65 working agreements that have been negotiated in both the police and the private sectors in the province of Quebec within the last few years. In‐depth interviews were also conducted among 91 representatives of both employers and employees in order to explore more deeply the different contexts into which negotiations and discussions took place about the question of continuous training/education provisions.Findings – What clearly emerged from interviews conducted with police organization representatives, employees and employers alike, is that a confrontational attitude rather than a more collaborative standpoint is the norm in negotiat.