Miracle-dz/UniFAR-FTUs huggingface dataset:
The Association Between Changes in Auditor Provided Tax Services and Long-Term Corporate Tax Avoidance

This study examines the long-term impact on taxes paid by firms in the time period following the passage of The Sarbanes-Oxley Act of 2002. Legislators, concerned about auditor independence impairment, eliminated the provision of certain non-audit services by auditing firms and required audit committee pre-approval for tax services. As a result, firms decreasingly engaged their audit firms for tax services, instead possibly turning to other accounting firms or internal tax planning, even though information efficiencies may exist by combining the audit-tax function (i.e. knowledge spillover (Gleason and Mills 2011)). Utilizing a sample of 2,240 unique firms covering 2003-2009, we find an economically and statistically significant long-term negative relationship between firm reductions in auditor-provided tax services (APTS) and taxes paid. Further, a portion of this benefit is lost for some firms when returning to their auditor for tax services after a short break. In summary, firms who engage their audit firms for tax services continue to obtain benefits. Firms that reduce or eliminate their APTS, even if retaining other accounting firms for tax engagements, on average pay more taxes over the long-term.
Endocarditis as a complication of indwelling right atrial catheters in leukemic patients

Three patients with acute leukemia who had chronic indwelling right atrial catheters developed endocarditis. In all cases, the infection was cured with antibiotics only after removal of the infected catheter. Although infective endocarditis has been rarely noted in leukemic patients, the use of chronic indwelling catheters may lead to an increased incidence of this infection in these patients.
Pinacidil stimulates osteoblast function in osteoblastic MC3T3-E1 cells

Abstract This study examined the effect of pinacidil, a nonselective adenosine triphosphate–sensitive potassium channel opener, on the function of osteoblastic MC3T3-E1 cells. Pinacidil caused a significant elevation of collagen synthesis, alkaline phosphatase activity, osteocalcin synthesis and mineralization in the cells (p < 0.05). Pinacidil significantly decreased the production of osteoclast differentiation inducing factors such as TNF-α, IL-6 and receptor activator of nuclear factor-κB ligand in the presence of antimycin A, which inhibits mitochondrial electron transport. Moreover, pinacidil prevented antimycin A-induced reactive oxygen species and nitrotyrosine production. These results demonstrate that pinacidil may have positive effects on skeletal structure.
Tracing Food Webs with Stable Hydrogen Isotopes

The hydrogen isotopic content of an animal's food, not water, determines that animal's hydrogen isotopic content. Liver and muscle tissue from mice reared on a diet such that the ratio of deuterium to hydrogen (DIH) of their food and water was kept constant, have the same average D/H ratio as the food source. In a simple, natural population of snails and their possible algal diets, Littorina obtusata (northern Atlantic intertidal snails that feed almost exclusively on the brown alga Fucus vesiculosus) has the same D/H ratio as Fucus vesiculosis and not that of the other algae available to the snails.
Hedonic Price Analysis of Thoroughbred Broodmares in Foal

Thoroughbred broodmares are the foundation of a successful racing operation. This study estimated the impact of breeding, racing, genetic, and market characteristics on broodmare auction prices. Data represent 298 broodmares in foal that were sold in Keeneland's 2005 sale. Prices were most responsive to the sire's stud fee and the broodmare's age, with pronounced day-of-sale effects. Overall valuation structure appeared similar to Neibergs' results using the 1996 data. Out-of-sample forecasts were far superior to naive forecasts, but were not accurate enough to use in isolation from other decision aids such as visual inspection of the horse.
How does the perceived retail environment influence consumers' emotional experience? evidence from two retail settings

Abstract This study examines the relationships that exist between consumers' perceptions of a retail environment and their emotions, satisfaction and behavioural intentions with respect to that shopping setting. A model of these relationships is developed and then tested in two distinct retail settings—shopping centres and traditional retailing areas. The results show that, in general, positive perceptions of a retail environment have a positive influence on positive emotions, on repatronage intentions, and on the desire to remain longer in the shopping area in both retail settings. However, some interesting differences emerge between shopping centres and traditional retailing areas: (i) the internal environment has a stronger effect on emotions in shopping centres than in traditional retailing areas; and (ii) the internal environment has a negative effect in shopping centres on the disposition to pay more.
Phase 3, randomized, controlled trial of atrasentan in patients with nonmetastatic, hormone‐refractory prostate cancer

Atrasentan is a potent, oral, selective endothelin‐A (ETA) receptor antagonist that has clinical activity in patients with hormone‐refractory prostate cancer (HRPC). In this article, the authors report the results from a phase 3, randomized, double‐blind, placebo‐controlled trial of atrasentan in patients with nonmetastatic HRPC.
Harvesting Energy Using a Thin Unimorph Prestressed Bender: Geometrical Effects

Mathematical models and circuitry necessary for optimal energy conversion have been developed for piezoelectric devices because of their ability to convert mechanical energy to electrical energy. The piezoelectric device that is the focus of this study is a curved, thin unimorph prestressed bender. This device consists of layers of piezoelectric material, polyimide, and metal bonded at high temperatures. Effects of its layer composition and geometry on energy harvesting and actuation are investigated. Through this investigation, a method for developing empirical relationships is established and it is demonstrated that an actuator can be engineered so that the same energy output could be obtained with different materials by adjusting relevant parameters.
Editorial: thyroid hormone action and cardiac contractility - a complex affair.

In this issue of the journal, Ojamaa et al. (1) examine the influence of thyroid hormone (TJ and contractile activity on the expression of the gene coding for the contractile protein myosin heavy chain /3 (MHC /3) in cardiac myocytes in cell culture and under in viva conditions. The investigators find that a T, deficit leads, in cultured myocytes and in hypothyroid hearts, to increased activity of the MHC p promoter of transfected transgenes, indicating increased MHC p gene transcription. Related to contractile activity, MHC p promoter activity is increased in contracting isolated myocytes US. quiescent myocytes. However, in hearts with altered contractile activity induced by constriction of the aorta, only MHC /3 messenger RNA (mRNA) levels are increased, but MHC p promoter activity is not changed from that of control hearts. These findings reflect on the complex relationship between cardiac contractile activity, its modification by T,, and resultant alterations in cardiac gene expression. Let’s first consider influences of T, on the expression of the genes coding for the proteins for the basic contractile unit, the sarcomere, consisting of thick and thin myofilamental proteins. The thick filament is primarily made up of myosin consisting of MHC and myosin light chain proteins. Two MHC genes, the MHC (Y and MHC /3 genes, are expressed in the heart, and the combination of these two MHC isoforms leads to three myosin isotypes (2). Myosin Vi, which presents about 70% of myosin in normal rat hearts, contains two MHC (Y proteins. In contrast, myosin V, contains two MHC /3 subunits. Myosin V, is a heterodimer of MHC (Y and MHC /3. Myosin V, has a higher myosin ATPase activity than myosin V,, resulting in a faster speed of engagement and disengagement and resultant movement of the globular head of myosin along the actin binding sites on the thin filaments (2). In hyperthyroid hearts with a V, predominance, the speed of cardiac contraction is therefore increased, whereas in hypothyroid hearts it is decreased. This increased contractile velocity serves the increased 0, consumption of the periphery, requiring an increased cardiac output for its supply in the hyperthyroid state. This is especially important in species like rats or mice with high heart rates of 300-400 beats/min and of lesser significance in species with lower heart rates such as dogs or humans (heart rate: 60-80 beats/ min). For the hypothyroid heart, opposite considerations hold, and the lower turnover of the myosin V, crossbridge is energetically more efficient but leads to a slower speed of cardiac contraction. Several positively acting thyroid hormone response elements (TREs) occur in the promoter region of the MHC (Y gene of rats and mice to which thyroid hor-
EARLY CATHETER REMOVAL IMPROVES PATIENT SURVIVAL IN PERITONEAL DIALYSIS PATIENTS WITH FUNGAL PERITONITIS: RESULTS OF NINETY-FOUR EPISODES OF FUNGAL PERITONITIS AT A SINGLE CENTER

♦ Background: Fungal peritonitis (FP) is an uncommon but serious complication of peritoneal dialysis (PD) and is associated with high morbidity and mortality. Although previous studies have demonstrated that abdominal pain and catheter in situ are associated with mortality in FP patients, the effect of early catheter removal on mortality remains largely unexplored. In this study, therefore, we not only determine the risk factors for mortality but also investigate the effect of immediate catheter removal on mortality in PD patients with FP. ♦ Patients and Methods: This retrospective study was conducted on 94 episodes of FP in 1926 patients that underwent PD at Yonsei University Health System from January 1992 to December 2008. Data including demographic characteristics, laboratory and clinical findings, management, and outcome were collected from medical records. ♦ Results: Among a total of 2361 episodes of peritonitis, there were 94 episodes of FP in 92 patients, which accounted for 4.0% of all peritonitis episodes and occurred in 4.8% of patients. Mean age of patients was 52.1 years and mean duration of PD before contracting FP was 46.1 months. The presenting symptoms included turbid dialysate (93.6%), abdominal pain (84.0%), and fever (66.0%). Intestinal obstruction was complicated in 39 episodes (41.5%). 75% of FP was caused by Candida species, among which Candida albicans was the most common pathogen, accounting for 41.5% of all episodes of FP. The PD catheter was removed within 24 hours in 39 patients (41.5%), whereas catheter removal was performed between 2 and 9 days after the diagnosis of FP in 42 patients (44.7%). 27 patients (28.7%) died as a result of FP, 59 patients (62.8%) required a change to hemodialysis, and PD was resumed in 8 episodes (8.5%). In addition, the mortality rate was significantly higher in patients with delayed catheter removal (13/41, 31.7%) compared to patients with catheter removal within 24 hours (5/39, 12.8%) (p < 0.01). Multivariate logistic regression analysis revealed that delayed catheter removal, the presence of intestinal obstruction, and higher white blood cell counts in the blood and in the PD effluent were independently associated with mortality in FP patients. ♦ Conclusion: These results suggest that immediate catheter removal (i.e., within 24 hours after the diagnosis of FP) is mandatory in PD patients with FP.
Improving Healthy Behaviors in Type 1 Diabetic Patients by Interactive Frameworks

Patient empowerment is considered to be one of the key factors in improving and maintaining a patient's health status. Patient empowerment in chronic illnesses involves educating the patient after the initial diagnosis and then keeping the patient motivated to adhere to the treatment in the follow up period. The aim of this research is creating an interactive framework to improve adherence to treatment in type 1 diabetic (T1D) patients based on an existing theoretical behavioral change model. The proposed framework learns from the patient's situation based on the patient's adherence to treatment and the patient's personal profile; and then the framework adapts itself to the new situation and creates new strategies to motivate the patient in order to reinforce positive behavior on the part of the patient. Thus, the embedded self-care interactive framework empowers T1D patients in achieving improved health outcomes by adhering to long term treatments.
After Fukushima Daiichi: New Global Institutions for Improved Nuclear Power Policy

This comment argues for the importance of global institutions to regulate nuclear power. Nuclear power presents challenges across national borders irrespective of whether plants are maintained safely. There are international agreements in place on the disposal of nuclear waste, an issue of great concern in terms of environmental and health effects for any nuclear power policy. However, there remains a pressing need for an international agreement to ensure the safe maintenance of nuclear facilities. Safe nuclear power beyond waste disposal should receive more attention. Nuclear power policy is often a matter of pure state interest with national governments alone responsible for regulating the safe maintenance of nuclear facilities. It ought not be left to national governments alone to regulate the safe administration of nuclear power given the many threats to environmental safety and public health. This comment argues that global institutions may best address this problem. The comment concludes with recommendations on how nuclear power policy might be regulated.
CORPORATE RESTRUCTURING: MERGERS AND ACQUISITIONS IN INDIAN BANKING SECTOR

The Indian economy has been growing with a rapid pace and has been emerging at the top, be it information technology, reconstruction & development, pharmaceutical, infrastructure, energy, consumer retail, telecom, financial services, media, and hospitality etc. Investors, big companies, industrial houses view Indian market in a growing and proliferating phase, whereby returns on capital and the shareholder returns are high. Corporate restructuring in the form Ms and As has become a natural and perhaps a desirable phenomenon in the current economic environment. A large number of international & domestic banks all over the world are engaged in M&A activities. Through M&A in the banking sector, the banks look for strategic benefits in the banking sector & it can be reckoned that size does not matter and growth in size can be achieved through M&A quite easily. In this research paper, an attempt has been made to evaluate the effectiveness of mergers and acquisitions of the CBOP and the HDFC bank Ltd. on 23 May, 2008on the basis of selected variables (like Gross-Profit Margin, Net- Profit Margin, Operating Profit Margin, Return on Capital Employed, Return on Equity and Debt- Equity Ratio) prior & after mergers and acquisitions. The t-test is used for testing the statistical significance and this test is applied to test the effect of Merger and Acquisitions on the performance of banks. The result of the study indicates that the banks have been positively affected by the event of Merger and acquisitions and can also obtain efficiency and gains through Merger and Acquisitions
Human modeling in a driver analyzing context: challenge and benefit

In the past years, driver analyzing has become a field of increasing interest. Within this topic, camera based as well as camera free systems are in the scope of researchers all over the world with the overall goal to detect, for example, critical driver states like drowsiness or distraction. Unfortunately, there are yet no comprehensive models for understanding the driver and his states in the automotive context. Therefore, we present a user model tailored to automotive needs. This model allows us to understand the driver in the automotive environment and to set up a general architecture from which we can decide on necessary input information for detecting a certain driver state.
An experimental study of optokinetic responses.

A NORMAL person, as Walsh 1 and others have pointed out, will exhibit an optokinetic (or opticokinetic) nystagmus on watching a succession of stationary objects as he moves steadily past them, such as the telegraph poles seen from a moving train. Likewise, it may appear if his eyes follow a series of moving objects, such as the stripes on an optokinetic drum. A nystagmus of this type consists of a following movement, or a slow phase, and a quick return of the eyes to center, or a quick phase. The slow phase depends upon fixation of the eyes. Various ophthalmologists have stated that such a nystagmus may be avoided if the subject being tested will visualize some object beyond the optokinetic drum during the test (Walsh 1 ) or will fix his attention on something other than the drum (Kestenbaum 2 ). However, as will be seen, not all observers (Cogan and
Prudential Filters, Portfolio Composition and Capital Ratios in European Banks

European banks hold 10% of their total assets in portfolios that give rise to unrealised gains and losses which under Basel III will no longer be allowed to be removed from banks’ regulatory capital. Using a sample of European banks, and taking advantage of the different treatment afforded, under Basel II, to such gains and losses among jurisdictions and instruments and over time, we find evidence that: a) the inclusion of unrealised gains and losses in capital ratios increases their volatility; b) the partial inclusion of unrealised gains and total inclusion of losses on fixed-income securities in regulatory capital, compared with the complete exclusion of both (neutralisation), reduces the volume of securities categorised as Available For Sale (AFS), thus potentially affecting liquidity management and demand for bonds (most of which are currently government bonds); and c) the higher the partial inclusion of gains from debt instruments, the lower the holdings of such instruments in the AFS category and the higher the regulatory Tier 1 capital ratio, thus affecting banks’ capital buffer strategy. We do not find evidence that the removal of neutralisation would impact capital ratios.
Optimal spectrum access strategy for multi-channel cognitive radio networks with Nakagami fading and finite-size buffer

The opportunistic spectrum access in cognitive radio networks has always played a key role in improving the performance of secondary users. In this paper, we propose an optimal spectrum access strategy for multi-channel access of secondary users under multiple physical considerations. Firstly we integrate path loss and Nakagami-m fading of primary and secondary links with imperfect spectrum sensing into our model to obtain the probability that data packet is successfully transmitted. Then we introduce the M/M/1/K queueing to deduce the average packet delay under the assumption of finite-size buffer. In order to minimize the total average packet delay, the optimal probability vector for spectrum access is confirmed by genetic algorithm. Result proves that our proposed spectrum access strategy outperforms the strategies of equal probability and inverse ratio. Furthermore, according to the optimal probability vector, the total average packet loss rate is derived with one more consideration that the number of transmission attempts for automatic repeat request is fixed. Finally, numerical results illustrate the effects of referred lower-layer parameters on total average packet delay and loss rate.
Quality Control by Proteases in the Endoplasmic Reticulum

Human P-glycoprotein is synthesized in HEK 293 cells as two major products: the 150-kDa core-glycosylated intermediate and the 170-kDa mature proteins. The 150- and 170-kDa proteins were not detected in mutants such as G341C. The major protein in this mutant was a 130-kDa proteolytic degradation product. This result suggested that the mutant protein was misfolded and sensitive to proteolytic digestion during or immediately after synthesis. We found that mutation of Arg113, located in the first extracellular loop of P-glycoprotein and near the consensus glycosylation sites, to Ala, Lys, Glu, Met, or Cys blocked formation of the 130-kDa product. Introduction of R113A into mutant G341C resulted in the synthesis of a mature (170 kDa) and functional transporter. Similarly, when R113A was introduced into misprocessed mutants, there was increased synthesis of the 150-kDa core-glycosylated intermediate. Maturation of the core-glycosylated intermediate into the mature enzyme, however, was not observed. These results suggest that polytopic proteins are accessible to proteases in the lumen of the endoplasmic reticulum during biosynthesis and that proteases are important contributors to the quality control mechanism involved in protein folding. It is also shown that unstable proteins can be made more stable by removal of hypersensitive proteolytic sites.
The Participation Banking As A Distinctive Method And The Its Growing In The Turkish Finance Market- Period: 2007-2013

Financial systems and companies has become the most important reason in the weakness of world economic system. The formation and development process of the financial structure also constitutes the infrastructure of the world economic system. The path of the financial system and development has led to discuss with the financial crisis in 2008-2011. One of the argument topic in order to reduce problems caused by the conventional banking system is alternative financing systems. In Turkey, the corporations based on profit share system which are named participation based banking attention, if the alternative banking systems are considered. These banks which settle on different principles in the risk distribution of the portfolio acquired are analyzed more nowadays. Participation based banks are placed in almost every regulation related to banking terms and get their legal infrastructure more stable in the banking legislation of Turkey. This study is a 2007-2013 part of research series. We try to find out the place and the importance of participation based banking with the various sub-headings especially in Turkey. We examine the comparative review 2007-2013 data of participation banks which Total Assets, Equity Net Profit, Collected Turkish Currency and Foreign Currency Funds and Bank Loan Funds, figures for the four participation banks in Turkey. We are comparing the total figures with deposit banks for the same period. One of our primary aim in this essay, to study in the framework of the alternatives of the financial companies and options. These options could be stated as a vibrant and viable well established choice as a non-western model- different from the classical western interest based leading banking system in the globe. Moreover, that participation banking systems’ grow and increase with its resourceful bulk of transactions and shares within the financial market. In addition, we intended to delineate the basic functioning structures, rules, norms, principles, procedures, operations of that alternate banking system in the financial market.
Recognition results for several experimental acoustic processors

The statistical training and decoding procedures developed at IBM Research can be used with a wide variety of acoustic processors. We have recently (July and August 1978) achieved error-free or nearly error-free decoding results with several different acoustic processors on sentences from the New Raleigh Language (vocabulary 250 words, perplexity 7.27 words). One of these processors, which achieved a 0% error rate on New Raleigh sentences, has been used to decode sentences from the New Raleigh Language without the benefit of syntactic guidance during the decoding process. On this much more difficult task, it has achieved an error rate of 8.8% at the word level, corresponding to a sentence error rate of 53%. All of these processors are non-segmenting processors which produce output once every 10ms.