Miracle-dz/UniFAR-FTUs huggingface dataset:
The effectiveness of professional scepticism training for auditors in China: evidence from a university in China*

Abstract This paper investigates the effectiveness of scepticism training for auditors on accounting major students at a Chinese university, taken as a proxy for new accounting staff. We used the award-winning KPMG training case materials designed to enhance professional judgement, and measured scepticism using six factors developed by Hurtt (2010): autonomy, self-esteem, questioning-mind, suspension-of-judgment, search-for-knowledge, and interpersonal-understanding. We instructed one group of students to complete the KPMG scepticism training case while a second group did not. Although the trained group was more sceptical in terms of autonomy, the difference between the two groups in scepticism score for the other five factors was insignificant. These results indicate that a single KPMG training course used in the US may be ineffective for training auditor scepticism in China. Arguably, that training material should include culturally sensitive materials, and the Hurtt scale is not domain specific and therefore may have resulted in measurement error. The scale measures broad stable psychological traits. The scale questions need to be modified to be more specific to the auditing task, and the training materials need to be enhanced to incorporate the cultural predispositions of Chinese students.
Potent Opioid Peptide Agonists Containing 4′‐[N‐((4′‐phenyl)‐phenethyl)carboxamido]phenylalanine (Bcp) in Place of Tyr

Analogues of the opioid peptides H‐Tyr‐c[d‐Cys‐Gly‐Phe(pNO2)‐d‐Cys]NH2 (non‐selective), H‐Tyr‐d‐Arg‐Phe‐Lys‐NH2 (μ‐selective) and dynorphin A(1‐11)‐NH2 (κ‐selective) containing 4′‐[N‐((4′‐phenyl)‐phenethyl)carboxamido]phenylanine (Bcp) in place of Tyr1 were synthesized. All three Bcp1‐opioid peptides retained high μ opioid receptor binding affinity, but showed very significant differences in the opioid receptor selectivity profiles as compared with the corresponding Tyr1‐containing parent peptides. The cyclic peptide H‐Bcp‐c[d‐Cys‐Gly‐Phe(pNO2)‐d‐Cys]NH2 turned out to be an extraordinarily potent, μ‐selective opioid agonist, whereas the Bcp1‐analogue of dynorphin A(1‐11)‐NH2 displayed partial agonism at the μ receptor. The obtained results suggest that the large biphenylethyl substituent contained in these compounds may engage in a hydrophobic interaction with a receptor subsite and thereby may play a role in the ligand’s ability to induce a specific receptor conformation or to bind to a distinct receptor conformation in a situation of conformational receptor heterogeneity.
Health Promotion Text Messaging Preferences and Acceptability Among the Medically Underserved

The Colorado Healthy Heart Solutions program uses community health workers to provide health promotion and navigation services for participants in medically underserved, predominantly rural areas who are at risk for developing cardiovascular disease. A text messaging program designed to increase participant engagement and adherence to lifestyle changes was pilot tested with English- and Spanish-speaking participants. Preimplementation focus groups with participants informed the development of text messages that were used in a 6-week pilot program. Postimplementation focus groups and interviews then evaluated the pilot program. Participants reported a preference for concise messages received once daily and for positive messages suggesting specific actions that could be feasibly accomplished within the course of the day. Participants also consistently reported the desire for clarity in message delivery and content, indicating that the source of the messages should be easy to recognize, messages should state clearly when participants were expected to respond to the messages, and any responses should be acknowledged. Links to other websites or resources were generally viewed as trustworthy and acceptable, but were preferred for supplementary material only. These results may inform the development of future chronic disease management programs in underserved areas or augment existing programs using text messaging reinforcement.
Export Barriers and Competitiveness of Developing Economies: The Case of the Ethiopian Leather Footwear Industry

ABSTRACT Export competitiveness is an important success factor for developing economies. However, several barriers can prevent firms from exporting. This study empirically investigates export barriers in the Ethiopian leather footwear industry. We identify 10 conceptually linked barriers that are prevalent in the industry. Whereas some of the export barriers are in line with previous research, we find several new barriers such as logistics and export marketing. On the firm level, we identify different clusters of firms that are facing specific sub-sets of barriers. Depending on cluster membership, management must focus on certain export barriers for increasing competitiveness.
Genome-wide Expression Analyses of Campylobacter jejuni NCTC11168 Reveals Coordinate Regulation of Motility and Virulence by flhA*[boxs]

We examined two variants of the genome-sequenced strain, Campylobacter jejuni NCTC11168, which show marked differences in their virulence properties including colonization of poultry, invasion of Caco-2 cells, and motility. Transcript profiles obtained from whole genome DNA microarrays and proteome analyses demonstrated that these differences are reflected in late flagellar structural components and in virulence factors including those involved in flagellar glycosylation and cytolethal distending toxin production. We identified putative σ28 and σ54 promoters for many of the affected genes and found that greater differences in expression were observed for σ28-controlled genes. Inactivation of the gene encoding σ28, fliA, resulted in an unexpected increase in transcripts with σ54 promoters, as well as decreased transcription of σ28-regulated genes. This was unlike the transcription profile observed for the attenuated C. jejuni variant, suggesting that the reduced virulence of this organism was not entirely due to impaired function of σ28. However, inactivation of flhA, an important component of the flagellar export apparatus, resulted in expression patterns similar to that of the attenuated variant. These findings indicate that the flagellar regulatory system plays an important role in campylobacter pathogenesis and that flhA is a key element involved in the coordinate regulation of late flagellar genes and of virulence factors in C. jejuni.
Nerve conduction studies in experimental non‐freezing cold injury: I. Local nerve cooling

In rabbits, the tibial nerve was exposed in the lower thigh under general anesthesia and cooled in a metal trough at 1 to 2°C or 5°C for 2, 3, or 4 hours. Nerve conduction studies showed local failure of conduction at the site of cooling which persisted after rewarming, and which was followed by distal degeneration of affected fibers. No persistent conduction block was seen. Changes in maximal velocity indicated that the fastest‐conducting motor and afferent axons had been preferentially affected. Histological finding in nerves examined at different intervals after cooling confirmed the physiological evidence of primary axonal damage, affecting particularly large diameter fibers. Paranodal demyelination was inconspicuous and restricted to regions just proximal to sites of axonal degeneration. No segmental demyelination was seen. These results clarify previous uncertainties as to the time‐course and distribution of nerve damage after local cooling at temperatures just above freezing point.
The Media's Role in Forming Voters' National Economic Evaluations in 1992

Theory: In terms of economic voting, voters' perceptions of economic indicators can be more important than the statistics themselves. This distinction is particularly important in understanding George Bush's defeat in 1992. Hypothesis: Relentlessly negative reporting on economic performance during the election year negatively affected voters' perceptions of the economy. These altered perceptions influenced voting behavior. Methods: Ordinary least squares regression is used to demonstrate the media's impact on economic evaluations. Logistic regression is used to demonstrate the importance of economic evaluations in vote choice. Results: Media consumption and attention to the presidential campaign through the mass media negatively shaped voters' retrospective economic assessments. These assessments were significantly related to vote choice. This suggests an explanation for why George Bush lost reelection despite an economy that had rebounded from recession well in advance of election day.
Is Developing Scientific Thinking All About Learning to Control Variables?

Academically low-performing urban sixth graders engaged in inquiry activity received a suggestion that they focus their investigation on the role of a single factor. This suggestion had significant effects on their use of a superficially dissimilar strategy—controlling the variation of other factors. This latter strategy has received the lion's share of attention in research on the development of scientific reasoning. These results have implications, we propose, for what undergoes development with respect to scientific thinking and how this development can best be facilitated.
Computation Intelligent for Eukaryotic Cell-Cycle Gene Network

Computational intelligent approaches is adopted to construct the S-system of eukaryotic cell cycle for further analysis of genetic regulatory networks. A highly nonlinear power-law differential equation is constructed to describe the transcriptional regulation of gene network from the time-courses dataset. Global artificial algorithm, based on hybrid differential evolution, can achieve global optimization for the highly nonlinear differential gene network modeling. The constructed gene regulatory networks will be a reference for researchers to realize the inhibitory and activatory operator for genes synthesis and decomposition in Eukaryotic cell cycle
Optimal preparation of rhesus macaque blood for cytokine flow cytometric analysis

The rhesus macaque is a common substitute for human subjects in many disease models, including simian immunodeficiency virus, the non‐human primate equivalent of the human immunodeficiency virus. Monoclonal antibodies and fluorochromes optimized for use in macaques were included in samples examined for immune responses with the use of intracellular cytokine flow cytometry (CFC).
Equity Market Liberalization and Corporate Governance

Equity market liberalizations open up domestic stock markets to foreign investors. A puzzle in the literature is why developing countries exhibit relatively small financial impacts associated with liberalizations. We use cross-firm variation in corporate governance at the time of the official liberalization of the equity market in Korea to test whether governance can explain the extent to which firms benefit when countries liberalize. The results show that better-governed firms experience significantly greater stock price increases upon equity market liberalization. Following the liberalization in Korea, foreign ownership in firms with strong corporate governance was significantly higher than that in firms with weak governance. Better-governed firms also exhibit higher rates of physical capital accumulation after liberalization.
Left ventricular geometry and adverse cardiovascular events in chronic hemodialysis patients on prolonged therapy with ACE inhibitors.

BACKGROUND In addition to the absolute magnitude of left ventricular (LV) mass (LVM), the geometric pattern of the left ventricle might help explain the different tendency toward LV hypertrophy (LVH) regression seen under effective therapy in chronic hemodialysis patients. METHODS Forty-five hemodialyzed uremic subjects, 17 patients with concentric LVH and 28 patients with eccentric LVH, were followed up with yearly echocardiography over 3 years while on monotherapy with angiotensin-converting enzyme (ACE) inhibitors. Predialysis blood pressure (BP) and percentage of interdialytic weight gain recorded during the month the echocardiographic study was performed were retrieved and averaged. Any adverse cardiovascular events occurring during the 3-year follow-up period also were recorded. RESULTS Significant regression of LVH (P = 0.0028) was observed in the group as a whole during the 3 years on ACE-inhibitor therapy, mainly accounted for by a reduction in pulse pressure (PP; r = 0.45; P = 0.0017). After subgrouping patients according to LV geometry, an LVM reduction was observed only in the 17 patients with concentric LVH (P = 0.0003), whereas no difference was detected in subjects with eccentric LVH despite the same degree of BP reduction and hemoglobin level and Kt/V increases in both groups. Moreover, a greater incidence of cardiovascular events was observed in patients with eccentric LVH than in those with concentric LVH during the 3-year follow-up period. CONCLUSION The most important finding of this study is that eccentric LVH seems to be less responsive to ACE-inhibitor treatment and is associated with a greater incidence of adverse cardiovascular events compared with concentric LVH. Furthermore, the decrease in PP appears to be the main predictor of LVH regression in chronic hemodialysis patients on ACE-inhibitor therapy.
A mutation in the tomato DDB1 gene affects cell and chloroplast compartment size and CDT1 transcript

Fruits harvested from tomato (Solanum lycopersicum) plants carrying mutations at the DAMAGED DNA BINDING PROTEIN 1 gene (SlDDB1; hp-1 and hp-1w) are characterized by significantly elevated levels of lycopene and several other phytonutrients. We hypothesize that the pleotropic effect on mutant Slddb1 are some general function of DDB1 protein on cell growth. The main objective of this research was to carry out functional analysis of the mutant SlDDB1 alleles both in-planta and ex-planta in comparison to their normal counterparts. Our major results indicate that: mutant Slddb1 seedlings exhibited delayed growth and smaller cell size, greater chloroplast density, smaller chloroplasts and higher concentration of chlorophyll. Cotyledons cells of Slddb1 mutant also displayed abnormal stomatal pattern, reduced content of CDT1 transcript and altered response to cytokinin. Some of these observations were previously described to be connected to defects in cell-cycle control. Our results, coupled with former studies, also suggest that the CDD complex (composed of DDB1, DET1 and COP10) mediate the effect of light and cytokinin activity by possibly regulating the replication licensing factor CDT1 thus affecting both cell size and plastid multiplication.
Comparative effects of low and high doses of the angiotensin-converting enzyme inhibitor, lisinopril, on morbidity and mortality in chronic heart failure. ATLAS Study Group.

BACKGROUND Angiotensin-converting enzyme (ACE) inhibitors are generally prescribed by physicians in doses lower than the large doses that have been shown to reduce morbidity and mortality in patients with heart failure. It is unclear, however, if low doses and high doses of ACE inhibitors have similar benefits. METHODS AND RESULTS We randomly assigned 3164 patients with New York Heart Association class II to IV heart failure and an ejection fraction < or = 30% to double-blind treatment with either low doses (2.5 to 5.0 mg daily, n=1596) or high doses (32.5 to 35 mg daily, n=1568) of the ACE inhibitor, lisinopril, for 39 to 58 months, while background therapy for heart failure was continued. When compared with the low-dose group, patients in the high-dose group had a nonsignificant 8% lower risk of death (P=0.128) but a significant 12% lower risk of death or hospitalization for any reason (P=0.002) and 24% fewer hospitalizations for heart failure (P=0.002). Dizziness and renal insufficiency was observed more frequently in the high-dose group, but the 2 groups were similar in the number of patients requiring discontinuation of the study medication. Conclusions-These findings indicate that patients with heart failure should not generally be maintained on very low doses of an ACE inhibitor (unless these are the only doses that can be tolerated) and suggest that the difference in efficacy between intermediate and high doses of an ACE inhibitor (if any) is likely to be very small.
Let Features Decide for Themselves: Feature Mask Network for Person Re-identification

Person re-identification aims at establishing the identity of a pedestrian from a gallery that contains images of multiple people obtained from a multi-camera system. Many challenges such as occlusions, drastic lighting and pose variations across the camera views, indiscriminate visual appearances, cluttered backgrounds, imperfect detections, motion blur, and noise make this task highly challenging. While most approaches focus on learning features and metrics to derive better representations, we hypothesize that both local and global contextual cues are crucial for an accurate identity matching. To this end, we propose a Feature Mask Network (FMN) that takes advantage of ResNet high-level features to predict a feature map mask and then imposes it on the low-level features to dynamically reweight different object parts for a locally aware feature representation. This serves as an effective attention mechanism by allowing the network to focus on local details selectively. Given the resemblance of person re-identification with classification and retrieval tasks, we frame the network training as a multi-task objective optimization, which further improves the learned feature descriptions. We conduct experiments on Market-1501, DukeMTMC-reID and CUHK03 datasets, where the proposed approach respectively achieves significant improvements of $5.3\%$, $9.1\%$ and $10.7\%$ in mAP measure relative to the state-of-the-art.
Predictors of hospitalised patients' preferences for physician-directed medical decision-making

Background Although medical ethicists and educators emphasise patient-centred decision-making, previous studies suggest that patients often prefer their doctors to make the clinical decisions. Objective To examine the associations between a preference for physician-directed decision-making and patient health status and sociodemographic characteristics. Methods Sociodemographic and clinical information from all consenting general internal medicine patients at the University of Chicago Medical Center were examined. The primary objectives were to (1) assess the extent to which patients prefer an active role in clinical decision-making, and (2) determine whether religious service attendance, the importance of religion, self-rated spirituality, Charlson Comorbidity Index, self-reported health, Vulnerable Elder Score and several demographic characteristics were associated with these preferences. Results Data were collected from 8308 of 11 620 possible participants. Ninety-seven per cent of respondents wanted doctors to offer them choices and to consider their opinions. However, two out of three (67%) preferred to leave medical decisions to the doctor. In multiple regression analyses, preferring to leave decisions to the doctor was associated with older age (per year, OR=1.019, 95% CI 1.003 to 1.036) and frequently attending religious services (OR=1.5, 95% CI 1.1 to 2.1, compared with never), and it was inversely associated with female sex (OR=0.6, 95% CI 0.5 to 0.8), university education (OR=0.6, 95% CI 0.4 to 0.9, compared with no high school diploma) and poor health (OR=0.6, 95% CI 0.3 to 0.9). Conclusions Almost all patients want doctors to offer them choices and to consider their opinions, but most prefer to leave medical decisions to the doctor. Patients who are male, less educated, more religious and healthier are more likely to want to leave decisions to their doctors, but effects are small.
Management of hypertension in patients with diabetes mellitus.

OBJECTIVE To investigate the management of hypertension in patients with diabetes mellitus, living in a rural setting. METHOD A community health screening clinic was conducted at Charles Sturt University, Albury-Wodonga, in rural southeastern Australia. Patients with either diagnosed hypertension or high blood pressure who attended the clinic were eligible for inclusion in the present study. The awareness and control of hypertension was compared between patients with and without diabetes mellitus. RESULTS A total of 449 patients with hypertension were analyzed. One hundred twenty-one (26.9%) had hypertension and diabetes mellitus, and 328 (73.1%) had hypertension without diabetes mellitus. Hypertension awareness (61.2% versus 36.9%, P=0.014) and control (17.4% versus 7.0%, P=0.040) were significantly better in the hypertensive patients with diabetes mellitus than in the hypertensive patients without diabetes mellitus. Antihypertensive medication use was also significantly higher in patients with diabetes mellitus than in patients without diabetes mellitus (one antihypertensive medication, 41.3% versus 25.0%, P=0.045). CONCLUSION Awareness and control of hypertension were suboptimal in the patients in the present study. Diabetes mellitus, however, was associated with both higher awareness and better control of hypertension than having hypertension alone. This may be partially due to a higher use of antihypertensive medications by patients with diabetes mellitus.
A Full- and Half-Cycle DFT-based technique for fault current filtering

Decaying DC components in fault currents will make the digital filter to obtain inaccurate phasors and cause the false operations of a relay system. Many studies have put their focuses for removing the decaying DC components from fault currents. Generally, they need extra samples or phasors to obtain the parameters of the decaying DC component. In order to accelerate the filter response, this paper presents a new Discrete Fourier Transform (DFT)-based algorithm which does not need extra sample to remove the decaying DC component. To achieve this, the samples used for a traditional DFT computation are split to four groups. Both the Full-Cycle DFT (FCDFT) and the Half-Cycle DFT (HCDFT) -based computations have been developed in this paper. The proposed algorithm is evaluated by MATLAB/SIMULINK generated data to show its effectiveness.
Is the Measurement of Cerebral Microembolic Signals a Good Surrogate Marker for Evaluating the Efficacy of Antiplatelet Agents in the Prevention of Stroke?

Stroke is difficult to treat with few treatment options. Until such time as appropriate therapeutic regimens are established, prevention, both in the primary and in the secondary setting, is of paramount importance. Evaluation of pharmacological agents for the prevention of stroke in conventional clinical studies has the advantage that the outcome parameter is a direct measure of efficacy, and the disadvantage that many patients must be recruited and many evaluations performed over an extended period to provide adequate statistical power, making such studies lengthy and costly. Measurement of cerebral microembolic signals (MES) using transcranial Doppler ultrasonography has been proposed as a useful surrogate end point to investigate new antiplatelet agents and to evaluate further the benefits of existing antiplatelet therapies. MES measurements may provide a means of more directly evaluating the pharmacological activity of an antiplatelet agent. However, does measurement of MES accurately predict efficacy in stroke prevention? This review evaluates recent studies where the relationship between MES and cerebral ischaemic events has been explored and studies where the effects of antiplatelet agents on MES rates have been investigated. Overall, there is a growing body of evidence to suggest that MES may be used as a surrogate marker for cerebral infarction and clinical events, thus allowing quick appraisal of the efficacy of antiplatelet agents. Studies currently in progress should provide further insight into the value of the measurement of MES in clinical studies in stroke prevention.