Miracle-dz/UniFAR-FTUs huggingface dataset:
Audits as a Corporate Governance Mechanism: Evidence from the German Market

The purpose of this study is to investigate the corporate governance role of external audits in a setting where companies traditionally rely more on debt than equity capital. We partition the German audit market into two groups: the first group comprises the top two auditors on the basis of market share, which we classify as the dominant auditors, and the other group consists of all other auditors. We predict that a German company's demand for audit services from one of the two groups of auditors is determined by its set of stakeholders. We find a positive relation between German companies' demand for dominant audit suppliers and the variables that we use as proxies for the stakeholder interests of creditors, dispersed shareholders, and foreign suppliers. We also find a negative association between German companies' dominant audit supplier choices and the stakeholder interests of closely held companies. Our results suggest that audits play a corporate governance role conditional on companies' relations wi.
Ecotour Guide Training in Less Developed Countries: Some Preliminary Research Findings

Ecotourism is increasing throughout the world, especially in less developed countries, where it is often promoted in association with protected areas (Weaver, 1998). Guides have important roles to perform in the ecotourism experience, such as ensuring the safety of the visitor, providing accurate and compelling interpretation of sites, and modelling appropriate environmental and cultural behaviour. To be able to serve this wide range of interests, guides need training that provides them with necessary knowledge and skills. A literature review together with a small pilot study were carried out to identify the types of ecotour guide training currently being delivered in less developed countries, and to highlight some key issues and research priorities for ecotour guide training in the next decade. The results suggest the need for further research in this area.
Democratic reform, transition and consolidation: evidence from Senegal's 2000 presidential election

What lessons on the broad issue of successful democratic transitions and consolidation can be drawn from the Senegalese experience? The most import ant inference from this case is that transition is a function not of one factor alone, or even one dominant factor, but a combination of dynamic changes including institutional design and modification, and the attitudes, values and beliefs of the population. In Senegal, modernisation and political culture change activated a movement towards the transition that only became possible as a result of institutional modifications. Institutional reform creates opportunities but does not ensure a successful transition. The issues of social capital, materialism/post-materialism, education, economic security, regime performance, value change, and confidence in institutions in general all come into play to varying degrees. The gradual creation of democratic institutions precedes and contributes to political culture change, independent of economic development. The article draws on survey data, a replication of the world values survey conducted in Senegal, and an analysis of institutional (electoral system) reforms over the last twenty-five years, with comparative data from other African countries.
Microfinance Handbook: An Institutional and Financial Perspective

The purpose of this handbook is to bring together in a single source guiding principles and tools that will promote sustainable microfinance and create viable institutions. It provides a comprehensive source for the design, implementation, evaluation, and management of microfinance activities. The book has three parts: part one takes a macroeconomic perspective toward general microfinance issues and is primarily non-technical. Part two narrows its focus to the provision of financial intermediation, taking a more technical approach and moving progressively toward more specific (or micro) issues. Part three, the most technical part of the handbook, focuses primarily on assessing the financial viability of microfinance institutions.
The impact of e-commerce and its implications in the automobile industry: a social welfare approach

In this paper, I examine the effect of e-commerce on our economy. After reviewing some empirical evidence about e-commerce in various fields including the automobile industry, I numerically assess the impact of e-commerce by using the Nakayama and Nishimura model [1] where conventional and electronic retailers compete in a retail market. Then, I point out that whilst e-commerce greatly benefits consumers, it probably damages business and possibly our economy. However, I also point out that these results depend crucially on the following two assumptions: firstly, e-commerce does not increase market demand, and secondly no price and product differentiation prevails. Finally, I propose a measure for e-commerce to become a promising business model for the auto industry, creating a situation where the two assumptions do not hold.
Establishing a Reference Interval for Bone Turnover Markers in 637 Healthy, Young, Premenopausal Women From the United Kingdom, France, Belgium, and the United States

Robust reference intervals are needed for the interpretation of bone turnover markers in large phase III fracture trials. The objectives of the study were to (1) estimate reference intervals for serum bone alkaline phosphatase (bone ALP), serum procollagen type I N propeptide (PINP), serum β cross‐linked C‐telopeptides of type I collagen (S‐βCTX), and urinary cross‐linked N‐telopeptides of type I collagen (U‐NTX) in healthy young premenopausal women; (2) examine geographical differences on bone turnover markers; and (3) assess factors known to influence bone turnover and test whether these explain any regional differences. We studied 637 eligible women from four countries that participated in the Horizon‐PFT study (United Kingdom, France, Belgium, United States). The women were 30–39 yr of age (mean, 34.6 yr), with regular cyclic menses. Subjects completed a medical and lifestyle questionnaire. Two‐sided 95% reference intervals were estimated on transformed values and transformed back to the original scale using the proposed methodology of the International Federation of Clinical Chemistry. S‐βCTX was significantly higher in France relative to the United Kingdom (p = 0.01), and PINP was higher in France (p < 0.001) and Belgium (p = 0.02) relative to the United Kingdom and significantly higher in France relative to the United States (p < 0.01) by ANOVA. Overall, one could associate low bone turnover markers with nonsmoking, use of a contraceptive pill, exercise, being close to the time of ovulation, and having high 25‐hydroxyvitamin D levels. Countries differed by these characteristics, and once allowed for in the statistical model, any country differences were attenuated or removed.
A Fistful of Dollars: Are Financial Rewards a Suitable Management Practice for Distributed Models of Innovation?

How can firms engaged in distributed innovation attract external volunteers and direct their efforts efficiently and effectively? Extant research proposes financial rewards as suitable management practice, maintaining that extrinsic financial rewards and intrinsic motivation have a unidimensionally positive effect on volunteers' motivation. In contrast, using the same theory underlying these studies, we argue that the effect of payment is far more complex. To do so, we introduce the concept of payment norms as a moderator of the effect of payment on motivation. Conducting a scenario experiment with open source software developers, we find that intrinsic motivation decreases for individuals with norms against payment, and that self‐determination mediates this effect. Furthermore, payment has a direct positive effect on total motivation, but not for individuals with strong norms for payment. Our findings help explain conflicting earlier results on motivation crowding and contribute to the debate on how to manage external volunteers in distributed innovation settings.
Analysis of the effects of a mandibular advancement device on sleep bruxism using polysomnography, the BiteStrip, the sleep assessment questionnaire, and occlusal force.

PURPOSE This before and after study evaluated the effects of a mandibular advancement device (MAD) on sleep bruxism (SB) activity and its associated signs and symptoms. MATERIALS AND METHODS Nineteen young adults (39.9 ± 12.9 years, 58% women) with a clinical history of SB without sleep or neurologic disorders and no spontaneous temporomandibular disorder pain were selected. SB activity was assessed after a habituation period of 2 weeks. The results of a 3-month treatment with a thermoplastic monoblock MAD were compared to baseline using electromyogram polysomnography and the BiteStrip, a portable EMG device. Sleep disorders were assessed and validated against the polysomnography sleep assessment questionnaire (SAQ). Additionally, common signs and symptoms of SB were evaluated with the research diagnostic criteria for temporomandibular disorders. Occlusal force was compared to baseline using a cross-arch force transducer. RESULTS There was a significant improvement in both SB activity and sleep scores (including SB episodes per hour) according to the BiteStrip and the SAQ, respectively. There was also a significant reduction in the signs and symptoms of SB, including grinding and/or clenching, temporomandibular joint (TMJ) sounds, muscle pain, and occlusal force. None of the SB subjects experienced MAD breakage, but in 24% of patients, the MAD treatment had to be interrupted due to TMJ/muscle pain and/or discomfort. CONCLUSION The MAD treatment resulted in the reduction of SB activity, SB signs and symptoms, sleep disorders, and occlusal force.
Comment on Mark Joseph's “Is mixed‐income development an antidote to urban poverty?”

Abstract If, as Joseph argues, there is so little evidence that mixed‐income development alleviates poverty, why does it enjoy such wide acceptance as a method of delivering affordable housing? I argue that such development, while still small in scale, is largely faithful to the economic integration that occurs organically in most urban neighborhoods today. Moreover, the greater degree of social control and higher quality of public and private services in mixed‐income versus high‐poverty neighborhoods provide benefits for residents and local governments alike. For these and other reasons, many European nations have embraced mixed‐income strategies even more actively than the United States has. Although additional research is surely needed, Joseph's findings on mixed‐income urban developments should be viewed in the wider context of what we know about “dispersal” and “inclusionary” housing strategies that embrace economic integration as a viable antidote to concentrated urban poverty.
Stomatin-Like Protein 2 Is Required for In Vivo Mitochondrial Respiratory Chain Supercomplex Formation and Optimal Cell Function

ABSTRACT Stomatin-like protein 2 (SLP-2) is a mainly mitochondrial protein that is widely expressed and is highly conserved across evolution. We have previously shown that SLP-2 binds the mitochondrial lipid cardiolipin and interacts with prohibitin-1 and -2 to form specialized membrane microdomains in the mitochondrial inner membrane, which are associated with optimal mitochondrial respiration. To determine how SLP-2 functions, we performed bioenergetic analysis of primary T cells from T cell-selective Slp-2 knockout mice under conditions that forced energy production to come almost exclusively from oxidative phosphorylation. These cells had a phenotype characterized by increased uncoupled mitochondrial respiration and decreased mitochondrial membrane potential. Since formation of mitochondrial respiratory chain supercomplexes (RCS) may correlate with more efficient electron transfer during oxidative phosphorylation, we hypothesized that the defect in mitochondrial respiration in SLP-2-deficient T cells was due to deficient RCS formation. We found that in the absence of SLP-2, T cells had decreased levels and activities of complex I-III2 and I-III2-IV1-3 RCS but no defects in assembly of individual respiratory complexes. Impaired RCS formation in SLP-2-deficient T cells correlated with significantly delayed T cell proliferation in response to activation under conditions of limiting glycolysis. Altogether, our findings identify SLP-2 as a key regulator of the formation of RCS in vivo and show that these supercomplexes are required for optimal cell function.
The History of Matrix Metalloproteinases ( MMPs ) : 1 Milestones , Myths , and ( Mis ) Perceptions

1 Milestones, Myths, and (Mis)Perceptions 2 3 Rugmani Padmanabhan Iyer , Nicolle L. Patterson, Gregg B. Fields, and Merry L. 4 Lindsey 5 San Antonio Cardiovascular Proteomics Center, 2 Torrey Pines Institute for Molecular Studies, 6 Barshop Institute of Longevity and Aging Studies, Division of Geriatrics, Gerontology and 7 Palliative Medicine, Department of Medicine, and Division of Cardiology, The University of 8 Texas Health Science Center at San Antonio 9 10 Running Title: History of MMPs 11 12 Address for Correspondence: 13 Merry L. Lindsey, Ph.D. 14 The University of Texas Health Science Center at San Antonio 15 15355 Lambda Drive, Mail Code 7755, San Antonio, TX 78245 16 (phone) 210-562-6051 17 (fax) 210-562-6110 18 email: lindseym@uthscsa.edu 19 word count: 11,871 20 21 Articles in PresS. Am J Physiol Heart Circ Physiol (August 17, 2012). doi:10.1152/ajpheart.00577. 2012
Arabic characters recognition in natural scenes using sparse coding for feature representations

Character classification is the most important step in automatizing the process of reading text in natural scenes. The detection and the recognition of characters, needed in the end-to-end system, depend mainly on the robustness of the character classifier. Furthermore, Arabic characters classification need specific framework to deal with problems of their complexity and their diversity. In our work, we choose to use local feature representations since local features represent an efficient tool for dealing with problems of variability of size and color of text and problems of camera-based images. Adapting the Bag of Feature (BoF) technique to represent local features was extremely used in recent years. However, the BoF method removes the spatial information of local descriptors, which restricts the descriptive power for image representation. To solve this problem, we use Spatial Pyramid Matching (SPM). For the feature representation step, we choose to use sparse coding of Sift features. In this paper, we present a robust classification framework for Arabic Scene Text Characters (STC). Our architecture is based on the use of an adopted BoF model using SPM method and sparse coding to represent features. To evaluate our system, we propose a database of Arabic characters, called ARASTEC, since there aren't any such previous databases. Experimental results show the efficiency of this framework for Arabic STC recognition.
Trigone-including BTX-A injection for the treatment of low bladder compliance and urinary incontinence secondary to spinal cord injury

Objective: To evaluate efficacy and safety of combined detrusor-trigone botulinum toxin-A injections in patients with low bladder compliance (BC) and urinary incontinence (UI) secondary to spinal cord Injury (SCI). Methods: A prospective, single-blind, parallel, randomized controlled trail was conducted at three institutions between December 2012 to June 2015. Patients with low BC (<20 ml/cmH2O) and UI secondary to SCI were enrolled and randomly assigned to experimental group (160 U intradetrusor plus 40 U intratrigonal BTX-A injections) or control group (200 U intradetrusor BTX-A injections sparing the trigone). The primary end-point outcome was the change from baseline in number of vesicoureteral reflux (VUR). The secondary end-point outcomes included the changes from baseline in BC, detrusor leak point pressure (DLPP), scores of Incontinence-Specific-Quality-of-Life Instrument (I-QoL), UI episodes, complete dryness and voiding volume. The related complications were recorded throughout the trail. Results: 80 patients (41 in experimental group and 39 in the control group) completed the trail. No patients developed VUR. For the improvement from baseline between experimental group and control group at week 12, BC increased by 6.53 ml/cmH2O vs. 4.17 ml/cmH2O (P = 0.04), DLPP decreased by -26.04 cmH2O vs. -20.90 cmH2O (P = 0.01), I-QoL increased by 27.02 vs. 20.32 (P = 0.02), mean UI episodes decreased by -7.19/d vs. -6.65/d (P = 0.01), complete dryness increased by 22 vs. 10 (P = 0.01), and mean voiding volume increased by 142.84 ml vs. 110.36 ml (P = 0.01). 7 patients (5 in the experiment group, 2 in the control group) developed mild transient hematuria and four patients in the control group accompanied bladder discomfort during week 1 post injection. Conclusions: Trigone-including BTX-A injections are superior to trigone-excluding BTX-A injections for the treatment of low BC and did not induce VUR. Keyword: Bladder trigone, botulinum toxin A, urinary incontinence, low bladder compliance, spinal cord injury
Industrial Market Forecasting with Anticipations Data

A forecasting model for industrial markets is developed and illustrated that utilizes publicly available data on anticipated future capital spending and sales. The model is based upon input demand functions derived from a fixed coefficient production function. Since the proposed forecasting method is easy to implement and offers the prospect of reasonably accurate forecasts, it may serve not only as a principal forecast technique but also as a standard of performance against which more elaborate and costly procedures are judged.
Structural changes in logistics: how will port authorities face the challenge?

The market environment in which ports operate has changed dramatically, and this continuous process of change raises questions on the role of port authorities. This paper discusses the impact of some structural changes in international trade, transport and shipping on strategic and operational issues in the framework of port management. The central hypothesis put forward is that a successful port (authority), like a successful actor, must be prepared to constantly adopt new roles in order to cope with the changing market environment. The content and strategic scope of these new roles are highlighted, especially with regard to the European container port system.
Commercial Lenders' Use of Accounting Information in Interaction with Source Credibility*

Abstract. The credibility of individual commercial borrowers, which lenders refer to as â€œcharacter,â€ affects lenders' use of accounting information. This effect of source credibility is subtle compared to the effect of external audits on the use of financial statements in other contexts. It is hypothesized that accounting facts must be positive (supporting loan approval) for character facts to influence lenders' judgments and loan decisions. Character facts will not affect judgments or loan decisions significantly when accounting facts are negative (supporting loan denial). This accounting/character interaction is predicted to become stronger as lenders gain experience and develop criteria for evaluating character. In an experiment, lenders read a loan application that contained facts concerning accounting, character, and other information; the accounting and character facts were manipulated to be either positive or negative, resulting in four versions of the application. The lenders recommended approval or denial of the loan and estimated the likelihood that the loan would be fully repaid (a risk estimate). Interactive effects of accounting and character facts on lenders' loan decisions and risk estimates were found, but the accounting/character interactions generally did not vary with experience level. One notable difference was that experienced lenders never approved loans when accounting facts were negative, but inexperienced lenders sometimes did.
Dental Provider Attitudes Are a Barrier to Expanded Oral Health Care for Children ≤3 Years of Age

Purpose. To describe the perspectives of general dentists regarding oral health care for children ≤3 years. Methods. Mailed survey of 444 general dentists in Michigan. Results. Although most dentists were aware of recommendations for early dental visits, only 36% recommended their own patients begin dental visits by 1 year of age. Only 37% dentists felt that screening for oral health problems can be done by medical providers, whereas 34% agreed administration of fluoride varnish by medical providers would be effective in preventing dental problems in young children. Conclusions. Dentists’ failure to recommend 1-year dental visits is due neither to lack of awareness nor to capacity problems. The limited enthusiasm for involving children’s medical providers in oral health promotion signals attitudinal barriers that must be overcome to improve children’s oral health. Primary care providers should identify and refer to dentists in their community who are willing to see young children.
Inhibition of bovine plasma semicarbazide‐sensitive amine oxidase by caffeine

Semicarbazide‐sensitive amine oxidase (SSAO) is a copper‐containing enzyme that catalyzes the oxidative deamination of endogenous and exogenous primary amines. SSAO exists in mammals both as a plasma‐soluble and as a membrane‐bound form, and its active site is able to come into contact with numerous xenobiotic, amine‐containing compounds. The kinetic studies performed in this work showed that caffeine inhibition of bovine serum amine oxidase was noncompetitive when benzylamine was used as substrate and mixed when the substrate used was methylamine. Since caffeine contains an imidazole ring, it cannot be excluded that it might bind to an inhibitory imidazoline‐binding site on SSAO. © 2010 Wiley Periodicals, Inc. J Biochem Mol Toxicol 25:26–27 2011; View this article online at wileyonlinelibrary.com. DOI 10.1002/jbt.20356
Raloxifene administration in post-menopausal women with osteoporosis: effect of different BsmI vitamin D receptor genotypes.

BACKGROUND The vitamin D receptor (VDR) gene polymorphism has been considered a factor influencing the effectiveness of the anti-osteoporotic treatments. The aim of this study was to correlate the effectiveness of raloxifene treatment in post-menopausal women with osteoporosis to BsmI VDR genotypes. METHODS Between January and August 2000, 75 Italian osteoporotic women were enrolled and treated with raloxifene at a dose of 60 mg/day. At entry and after 1 year of treatment, lumbar bone mineral density (BMD), serum osteocalcin (OC) and urinary creatinine-corrected free deoxypyridinoline (DPD) levels were evaluated. DNA was extracted from blood and analysed with restriction endonuclease BsmI for VDR gene. RESULTS After treatment, a significant increase in lumbar BMD and a significant reduction in serum OC and urinary DPD levels were observed. The percentage of change (mean +/- SD) in lumbar BMD, and in serum OC and urinary DPD levels was significantly different in homozygous bb (1.58 +/- 0.80, -5.15 +/- 2.36 and -7.71 +/- 2.89 for BMD, OC and DPD respectively) in comparison with BB (4.13 +/- 2.26, -13.59 +/- 4.68 and -15.16 +/- 4.65 for BMD, OC and DPD respectively) BsmI VDR genotypes. Heterozygous Bb VDR patients showed an intermediate percentage (mean +/- SD) of BMD, serum OC and urinary DPD change (2.49 +/- 1.54, -8.69 +/- 2.60 and -10.52 +/- 2.56 for BMD, OC and DPD respectively) not significantly different in comparison with homozygous BB and bb. CONCLUSIONS In post-menopausal women with osteoporosis the effectiveness of raloxifene treatment on bone metabolism seems to be controlled by different BsmI VDR genotypes.