Miracle-dz/UniFAR-FTUs huggingface dataset:
Independence of Australian Company Auditors - Review of Current Australian Requirements and Proposals for Reform

There are approximately 7,000 registered company auditors in Australia according to the Australian Securities and Investments Commission. This report, which was commissioned by the Minister for Financial Services and Regulation, examines Australia's existing legislative and professional requirements on independence of company auditors and compares them with equivalent overseas requirements. Where appropriate, the report proposes measures for strengthening the Australian requirements. The report also reviews a large number of empirical studies relating to the independence of auditors. The review has been prompted by two developments. First, recent overseas work in the area of audit independence has moved independence requirements in those regions ahead of equivalent requirements in Australia. Major developments, including the growth of the largest accounting firms and an increase in non-audit services provided by these firms, highlight the need for Australian requirements to be updated. Second, following the failure of a number of listed Australian companies during the first half of 2001, the resultant publicity has included audit independence issues and has raised concerns about the adequacy of the Australian rules that ensure the independence of Australian accounting firms from the companies they audit.
Amassing and configuring human capital in nascent ventures: dynamic human resource capabilities

The capability of nascent ventures to configure resources and ensure viability is a central concern for entrepreneurship research. However, such capability remains largely unexplored (Corner & Wu, 2011; Newey & Zahra, 2009; Zahra, Sapienza, & Davidsson, 2006). We thus apply a dynamic capability perspective to nascent ventures and empirically explore the processes whereby emerging firms amass and configure resources in order to achieve viability. Our research setting is university spin off ventures attempting to commercialize biotechnology. Fundamental for these ventures was the amassing and configuring of human resources, world class scientists who could accomplish the science needed to transform promising compounds into marketable products. We thus propose the concept of dynamic human resource (HR) capabilities to describe capabilities these firms developed in order to achieve venture viability. This concept is consistent with other granular views of dynamic capabilities, such as dynamic marketing capabilities (Bruni & Verona, 2009) and answers the call to investigate how organizations actualize HR as an integral component of strategic capabilities and objectives (Mäkelä, Sumelius, Höglund, & Ahlvik, 2012). From three indepth, longitudinal case studies, we identify two micro-processes -gathering/hunting and potentiating -that show how firms amassed and configured HR for product development and venture viability.
Regulation of Fas-Ligand Expression during Activation-induced Cell Death in T Lymphocytes via Nuclear Factor κB*

T cell receptor engagement activates transcription factors important for cytokine gene regulation. Additionally, this signaling pathway also leads to activation-induced apoptosis in T lymphocytes that is dependent on FasL transcription and expression. Here we demonstrate that nuclear factor κB (NF-κB), which is involved in the transcriptional regulation of many cytokine genes expressed in activated lymphocytes, also plays a role in T cell activation-induced FasL expression. Inhibition of NF-κB activity in a T cell hybridoma leads to decreased FasL expression and apoptosis upon T cell receptor stimulation. We identified the NF-κB site in the FasL promoter that contributes to such regulation. Co-expression of p65 (Rel A) with the FasL promoter enhanced its activity, and co-expression of IκB dramatically inhibited the inducible promoter activity. In contrast, the transcription factor AP-1 is not required for activation-induced FasL promoter activity. These results define a role for NF-κB in mediating FasL expression during T cell activation.
Outsourcing, competitiveness and the labour market: losers and winners

This article aims at briefly surveying the evidence of outsourcing, considering its impact on the labour market in advanced economies. On the base of the process definition, a tentative assessment of the overall impact of trade with low wage economies is proposed and after that the article addresses two policy-related issues: through which channels does trade with low wage countries (according to a broad definition of outsourcing) impact the labour market? And what are ultimately the patterns of international specialisation after outsourcing has taken place? The three conclusions are that outsourcing is the clue to understand the observed changes in labour demand; that product upgrading, and reshaping of production processes on an extended European basis, has preserved European competitiveness; and that top range varieties produced at low cost thanks to outsourcing have been key to such competitiveness.
Analysis and performance evaluation of new coding options for space telecommand links – part II: jamming channels

In this paper, we study the performance of telecommand space links affected by pulsed, continuous wave and pseudo‐noise jamming. Countermeasures include coding, interleaving, and direct sequence spread spectrum. Binary and non‐binary low‐density parity‐check codes, parallel turbo codes, and soft‐decision decoded BCH codes are considered. We investigate the impact of different decoding algorithms, also taking into account the role of jamming state information, spreading processing gain and interleaving. The results show that significant gains (up to more than 10 dB) can be achieved in a number of interesting scenarios. Copyright © 2014 John Wiley & Sons, Ltd.
Immunosuppressive therapy in the posttransplant period and skin cancer

To determine the incidence of malignancies in renal transplant recipients (RTRs) and to analyze the association between the risk of skin cancer and immunosuppressive regiments used in the posttransplant period. Materials and methods. A cohort study was performed on 797 RTRs. Standardized morbidity ratio (SMR) was calculated for the most common types of cancer developed in the posttransplant period and different types of immunosuppressive therapy used in the cohort. Results. 192 cases of malignancies were diagnosed in 86 RTRs (10.8%). Nonmelanoma skin cancer (NMSC) was the most frequent type of cancer (SMR = 6.42, p = 0.000), followed by renal cancer (SMR = 5.9, p = 0.000), malignant melanoma (SMR = 2.59, p = 0.080), and prostate cancer (SMR = 1.21, p = 0.593). The risk to develop NMSC was significantly higher in the group where cyclosporine has been used besides tacrolimus, mycophenolatemophetil and steroids as well as in the group treated with the combination without cyclosporine (SMR = 9.62, p = 0.001 and SMR = 5.18, p = 0.000). Furthermore, the risk was significantly higher in RTRs receiving anti‐thymocyte globulin within induction therapy (SMR = 4.14, p = 0.000). Conclusion. The preliminary results indicate that the risk of NMSC in RTRs is significantly higher than in the general population and thus emphasize the need to improve preventive strategies in the Czech transplant population.
Effect of the Turbulence Modeling in the Prediction of Heat Transfer in Suction Mufflers

The well-grounded knowledge of the available numerical methods is of fundamental importance to get advantage of computational aided design. Concerning compressor development, the employment of Computational Fluid Dynamics is nowadays a must, however, very little attention has been given to the importance of the turbulence modeling in the prediction of flow behavior and, moreover, the heat transfer. The present paper reports an investigation of the turbulence models influence in the heat transfer prediction of the compressor suction system, specifically the suction muffler. The importance of the correct heat transfer modeling in the suction muffler represents great importance for the computation of the volumetric efficiency, additionally, influences significantly the thermal profile and suction valve behavior. In order to present such influence, the turbulent flow and heat transfer is modeled in the suction muffler of a hermetic refrigeration compressor. Several turbulence models are employed, including standard engineering models as the k-e and SST. The results are treated to observe the gas superheating during the flow through the suction muffler, which is performed through the heat flux mapping, outlet suction muffler temperature variations and heat transfer coefficient on muffler walls. Standard care is taken in consideration with a mesh refinement study to reduce numerical uncertainties and with the near wall treatment suitable for each model used in the investigation.
Evaluation of the BD Max StaphSR Assay for Rapid Identification of Staphylococcus aureus and Methicillin-Resistant S. aureus in Positive Blood Culture Broths

ABSTRACT We evaluated the performance of the BD Max StaphSR assay for the direct detection of Staphylococcus aureus from blood culture medium. In a two-center trial, 155 blood cultures from the BD Bactec FX system and 212 from the bioMérieux BacT/Alert system were tested; 170 bottles yielded S. aureus, and all were identified correctly by the BD Max StaphSR assay. The assay required approximately 2.5 h, thus allowing rapid identification of blood cultures flagged positive.
Intravaginal isosorbide dinitrate or misoprostol for cervical ripening prior to induction of labour: A randomised controlled trial

In this randomised double-blind controlled trial, 130 healthy pregnant women with term pregnancy who scheduled for labour induction with Bishop's score < 5, were recruited. They were assigned randomly to vaginal administration of isosorbide dinitrate (ISDN) (40 mg) or misoprostol (25 μg), which were repeated after 4 h as needed. The efficacies of medications were evaluated by predetermined primary and secondary outcome variables for cervical ripening and induction of labour and delivery. There was no significant difference in Bishop's score 8 h after drug administration between the ISDN and misoprostol groups. However, in the ISDN group, labour induction was needed more frequently and the time from start of medication to the beginning of active phase of labour was significantly longer.
Experimental assessment of the annealing effects on magnetic core of fractional power synchronous reluctance motors

The paper deals with experimentally-based comparative analyses aimed at quantifying the annealing process effects on the magnetic core properties of small synchronous reluctance motors. For this purpose, `ad hoc' prototypes have been produced by adapting two twin normal-production, 120 W, line-start synchronous machines and, for one of them, the stator and rotor cores have been annealed. As an attempt to discriminate the iron losses reduction due to the annealing, no-load tests with sinusoidal supply have been performed, while the magnetizing currents and the related torque capability of the machines is also approached measuring their flux mappings (magnetic models). Finally, the performed tests have been replicated using 2D finite element method models that include the damaged material zones in the lamination edges due to the punching. Very good agreements between measurement and simulation results have been obtained.
Adolescent Seizures and Epilepsy Syndromes

Summary: Specific epilepsy syndromes begin during adolescence and create a significant neurologic burden. Knowledge of these syndromes has important treatment and prognostic implications, which usually extend into adulthood. Little is known about the effect of menarche on seizures, even though a relationship of seizures to the menstrual cycle has been observed for many years. In general, puberty is not thought to influence seizure frequency. However, estrogen is thought to activate epileptiform activity; testosterone may decrease seizure activity; and progesterone decreases epileptiform discharges. These effects are mediated by effecting γaminobutyric acid (GABA) transmission. Idiopathic generalized epilepsies are the most frequent group with adolescent onset. These are probably polygenic in origin and represent a biologic continuum. Juvenile myoclonic epilepsy (JME) is the most common form. This contrasts with a variety of progressive myoclonic epilepsies that also are first seen in adolescence and have a genetic origin and specific treatments. Finally, although temporal lobe epilepsy associated with hippocampal sclerosis may have its origin in childhood, often the child does not come to surgical evaluation until adolescence or young adulthood. The characteristic clinical history, seizure semiology, and magnetic resonance imaging findings have allowed a discrete epilepsy syndrome to be established. Applying these same criteria to children and adolescents reveals that hippocampal sclerosis is the most common lesion responsible for their intractable temporal lobe epilepsy. Hippocampal sclerosis is probably underdiagnosed in children. The safety and efficacy of epilepsy surgery in the age group is excellent. Knowledge of the epilepsy syndromes that remit before adolescence, may persist into adolescence, or begin in adolescence is central to the treatment of this age group.
Mechanical evaluation of six types of reconstruction following 25, 50, and 75% resection of the proximal femur

The structural stiffness and the stiffness of the osteotomy site after six types of reconstruction of the proximal femur were compared by testing in axial compression, mediolateral bending, and axial torsion in a canine model. An osteotomy was carried out for 25, 50, or 75% of the length of each femur, and the proximal portion was replaced by one of five allograft/endoprosthetic composites or a segmental replacement. The reconstructions included (a) a composite press‐fit proximally and cemented distally, (b) a composite cemented proximally and distally, (c) a composite cemented proximally and fixed with two plates at the allograft‐host bone interface, (d) a composite cemented proximally and secured distally with bicortical screws, (e) a composite secured proximally and distally with bicortical screws, and (f) a segmental prosthesis cemented into the distal femur. The results showed that the segmental reconstruction and the reconstruction with double‐plate fixation and a cemented endoprosthesis were structurally stiffer and had greater stiffness of the osteotomy site than the other reconstructions. In comparison, reconstructions that involved cement alone or cement and press‐fit techniques generally were more compliant than the others, both structurally and at the osteotomy site.
Julkinen T&K-rahoitus ja sen vaikutus yrityksiin: Analyysi metalli- ja elektroniikka-teollisuudesta

This report analyses the impacts of public R&D financing on companies. The main goal of the study is to find out whether public R&D financing increases or decreases privately financed R&D. Two company-level datasets are used in the study. While the first dataset includes mainly large and medium-sized companies, our second dataset is composed of small companies. The statistical method employed in the research takes into account the possibility that receiving public support may be an endogenous factor. Our results suggest that public R&D financing does not crowd out privately financed R&D. Instead, our panel data analysis suggests that receiving a positive decision to obtain public R&D funds increases privately financed R&D in the following year.
CW threshold characteristics of Coupled-Cavity VCSELs : experiment and model

We carry out a detailed characterization of CW threshold behaviour of Coupled-Cavity VCSELs with various radii of the ion-implantation and oxide apertures. We obtain modal threshold current maps and wavelength at threshold and identify four groups of lasers with qualitatively different behavior, i. e. lasing only on the short, on the long or on both short and long wavelength fundamental modes. All lasers show profound impact of the current induced self-heating. In order to elucidate this impact, we improve the existing rate equation model by considering nonuniform longitudinal temperature distribution and adding the gain and refractive index temperature dependencies. We are able to reproduce the experimentally observed switchings between different longitudinal modes, as well as all the four different types of modal behavior.
rpoS Gene Function Is a Disadvantage forEscherichia coli BJ4 during Competitive Colonization of the Mouse Large Intestine

ABSTRACT The ability of Escherichia coli to survive stress during growth in different environments is, in large part, dependent onrpoS and the genes that comprise the rpoSregulon. E. coli BJ4 and an isogenic BJ4 rpoSmutant were used to examine the influence of the rpoS gene on E. coli colonization of the streptomycin-treated mouse large intestine. Colonization experiments in which the wild-typeE. coli BJ4 and its rpoS mutant were fed individually as well as simultaneously to mice suggested that E. coli BJ4 does not face prolonged periods of nutrient starvation in the mouse large intestine and that the rpoS regulon is not expressed during long-term colonization after adaptation of the bacteria to the gut environment.
Profiling in vitro drug release from subcutaneous implants: a review of current status and potential implications on drug product development

This review presents current methods and strategies for studying the release characteristics of drugs from subcutaneous implant dosage forms. Implants are dosage forms that are subcutaneously placed with the aid of surgery or a hypodermic needle, and are designed to release drugs over a prolonged period of time. In most cases, the objective of a release test is to identify sufficiently discriminatory procedures that in turn would provide data to set meaningful specifications. Additional information obtained from successful in vitro–in vivo correlations (IVIVC) and accelerated drug release tests are extremely useful during drug product development.
Spurious-Free Time-to-Digital Conversion in an ADPLL Using Short Dithering Sequences

We propose an enhancement to the digital phase detection mechanism in an all-digital phase-locked loop (ADPLL) by randomization of the frequency reference using carefully chosen dither sequences. This dithering renders the digital phase detector, realized as a time-to-digital converter (TDC), free from any phase domain spurious tones generated as a consequence of an ill-conditioned sampling of the feedback variable oscillator phase. In modern nanoscale technologies, TDC has a time quantization of 5 to 30 ps. This deadband can potentially result in spurious tones, whenever a near integer-N relationship arises between the oscillator frequency and the TDC sampling process. This work proposes injection of a spectrum-friendly short sequence dither into the reference clock signal to overcome the quantization introduced limit-cycles. This results in robust phase tracking performance and spurious-free operation of the ADPLL, which was verified in a 65-nm CMOS GSM/EDGE transmitter.
An evaluation of professionalism of retail community pharmacists and quality of services provided to customers.

Professionalism and service excellence have been gaining recognition as important aspects of the latest strategic theories in the retail community sector of pharmacy. Providing high quality services to customers and enhanced professionalism can result in higher levels of health care and added benefits to the customer as well as raised industry standards. The main aim of the study was to carry out an evaluation of professionalism amongst retail community pharmacists and quality of services provided to customers in an attempt to more fully understand issues that can contribute to higher functioning practice in community pharmacies. Two surveys were employed : • Pharmacist survey to evaluate professionalism • Customer survey to establish quality of services provided to them in retail pharmacies The evaluation was based on 25 questionnaires for the pharmacist survey and 75 for the customer survey. Most pharmacists are actively involved in those aspects related to enhancing professionalism. Pharmacists are becoming increasingly aware of the broader scope of the practice of the profession. Of the 25 pharmacists, 84% were involved in continuing professional development (CPO) at some stage. Most pharmacists were actively involved in the provision of pharmaceutical care and all pharmacists indicated compliance with Good Pharmacy Practice (GPP) standards. However, more emphasis was needed with regards to involvement in community related issues, promotions and activities, in-house staff training and the provision of additional services. Most customers had favourable service encounters with the pharmacist and employees and their overall satisfaction with the general evidence of service
Nature of anti‐hapten antibodies arising after immune suppression of a set of cross‐reactive idiotypic specificities

Anti‐p‐azophenylarsonate (anti‐Ar) antibodies arising in strain A mice immunized with keyhole limpet hemocyanin‐Ar have previously been shown to exhibit strong idiotypic cross‐reactions. The appearance of the cross‐reacting idiotype is suppressed by prior administration of antiidiotypic antibody, but a high titer of anti‐Ar antibodies lacking the idiotype is produced in response to the antigen. The present studies indicate that these antibodies do not share idiotype with anti‐Ar antibodies arising in other suppressed or nonsuppressed mice of the same strain. Strain A mice therefore produce at least 2 populations of anti‐Ar antibodies, one showing intrastrain cross‐reactions and the other being unique to each mouse. The results emphasize the great diversity of anti‐hapten antibodies produced within an inbred strain.
PILOT STUDY IN ELECTRO-OCULOGRAPHY*†

THE eyes are a major communication channel through which information passes into the human being. The pattern of successive fixations and eye movements may well indicate the progress of the dynamic perceptual process of searching for and absorbing visual information. Interest has therefore increased recently in the various methods of recording eye position and eye movement. A method which has shown much promise but which has not yet been developed to the full is electro-oculography (EOG). The basis of EOG is a standing potential difference between the front and back of the eyeball; as the eye rotates, electrodes suitably placed on the skin surface near the eye socket will detect the resulting change in DC potential (Fig. 1).
Supporting informal collections of digital images: organizing, browsing and sharing

Digital techniques are rapidly becoming popular for the recording of images, but current applications for handling image collections still lag behind the varied and fluent ways of interacting that traditional informal collections offer. In this paper we report a field study of how home users use traditional ways of storing and organizing their personal photo collections. We compare this to the possibilities and limitations of current tools for digital image collections. Findings indicate that the interfaces of current digital tools provide excellent support for solution-oriented indexing, but limited support for browsing and storytelling. Finally, an alternative interface is presented which combines real world interaction with the possibilities of new media for interacting with digital images.