The Impact of Religiosity on Audit Pricing

Prior literature has demonstrated that religiosity is associated with a reduced acceptance of unethical business practices and financial reporting irregularities. On this premise, we examine whether religiosity, conceptualized as the degree of adherence to religious norms in the geographical area where a firm’s headquarters is located, has an impact on audit firms’ pricing decisions in the US. We measure the intensity of religiosity by the number of adherents relative to the total population in a county and demonstrate that increased religious adherence operates as an institutionalized monitoring mechanism that decreases audit risk and audit costs, which is, in turn, reflected in reduced audit pricing. Additional tests suggest that the impact of religiosity on auditors’ pricing decisions is not differentiated by levels of auditor expertise but that audit fees are determined by an auditor’s relative location in a market sector and religious adherence. We conclude that religious adherence reduces the need for shareholders to bear the costs of monitoring agents, a finding which could be of importance for market participants and regulators

Characterization of regulatory sequences in alternative promoters of hypermethylated genes associated with tumor resistance to cisplatin

The development of cisplatin resistance in human cancers is controlled by multiple genes and leads to therapeutic failure. Hypermethylation of specific gene promoters is a key event in clinical resistance to cisplatin. Although the usage of multiple promoters is frequent in the transcription of human genes, the role of alternative promoters and their regulatory sequences have not yet been investigated in cisplatin resistance genes. In a new approach, we hypothesized that human cancers exploit the specific transcription factor-binding sites (TFBS) and CpG islands (CGIs) located in the alternative promoters of certain genes to acquire platinum drug resistance. To provide a useful resource of regulatory elements associated with cisplatin resistance, we investigated the TFBS and CGIs in 48 alternative promoters of 14 hypermethylated cisplatin resistance genes previously reported. CGIs prone to methylation were identified in 28 alternative promoters of 11 hypermethylated genes. The majority of alternative promoters harboring CGIs (93%) were clustered in one phylogenetic subclass, whereas the ones lacking CGIs were distributed in two unrelated subclasses. Regulatory sequences, initiator and TATA-532 prevailed over TATA-8 and were found in all the promoters. B recognition element (BRE) sequences were present only in alternative promoters harboring CGIs, but CCAAT and TAACC were found in both types of alternative promoters, whereas downstream promoter element sequences were significantly less frequent. Therefore, it was hypothesized that BRE and CGI sequences co-localized in alternative promoters of cisplatin resistance genes may be used to design molecular markers for drug resistance. A more extensive knowledge of alternative promoters and their regulatory elements in clinical resistance to cisplatin is likely to usher novel avenues for sensitizing human cancers to treatment.Cancer Prevention and Research Institute of Texas (CPRIT; no. RP130266

Investigation of sub-module fault types of modular multi-level converters in HVDC networks

The modular multilevel converters (MMC) form the backbone of the modern voltage source converter (VSC) based HVDC system due to their unique features. Faults within the MMC affect the performance of the HVDC system. In this paper the fault types that can occur in the MMC are investigated. The reported work focuses on sub-module faults. A nine level MMC was simulated using PSCAD/EMTDC in this investigation

The Role of Protein Tyrosine Phosphatase (PTP)-1B in Cardiovascular Disease and Its Interplay with Insulin Resistance.

Endothelial dysfunction is a key feature of cardiovascular disorders associated with obesity and diabetes. Several studies identified protein tyrosine phosphatase (PTP)-1B, a member of the PTP superfamily, as a major negative regulator for insulin receptor signaling and a novel molecular player in endothelial dysfunction and cardiovascular disease. Unlike other anti-diabetic approaches, genetic deletion or pharmacological inhibition of PTP1B was found to improve glucose homeostasis and insulin signaling without causing lipid buildup in the liver, which represents an advantage over existing therapies. Furthermore, PTP1B was reported to contribute to cardiovascular disturbances, at various molecular levels, which places this enzyme as a unique single therapeutic target for both diabetes and cardiovascular disorders. Synthesizing selective small molecule inhibitors for PTP1B is faced with multiple challenges linked to its similarity of sequence with other PTPs; however, overcoming these challenges would pave the way for novel approaches to treat diabetes and its concurrent cardiovascular complications. In this review article, we summarized the major roles of PTP1B in cardiovascular disease with special emphasis on endothelial dysfunction and its interplay with insulin resistance. Furthermore, we discussed some of the major challenges hindering the synthesis of selective inhibitors for PTP1B

Anti-Müllerian hormone and response to ovulation induction with clomiphene citrate in women with polycystic ovary syndrome

Background: Anti-Müllerian hormone (AMH) is suggested as an important marker for women with polycystic ovary disease (PCOS). Several studies have found serum level of AMH correlate well to ovarian response to ovulation induction in women with PCOS. This study was conducted to assess the relationship between AMH in women with PCOS and response to ovulation induction with clomiphene citrate.Methods: Prospective observational cohort study conducted at Ain-Shams university maternity hospital from February 2013 to February 2014. 100 women with PCOS were recruited from the infertility outpatient clinic. Serum AMH levels were measured by enzyme linked immunosorbent assay in the early follicular phase (days 3-5). Ovulation induction by clomiphene citrate was started on day 5 as 50 mg daily tablet for 5 days. Ovulation was documented by transvaginal ultrasonography and women who failed to ovulate till day 35 were considered anovulatory.Results: 72 women ovulated within 12 to 33 days of the menstrual cycle, while 28 had undetectable ovulation till day 35. The median serum AMH level was significantly higher in women with failed ovulation [4.05 ng/mL (3.7 - 4.4)] than in ovulating women [2.7 ng/mL (1.9 - 3.1)] (p<0.001). Receiver-operating characteristic (ROC) curve analysis found the best cutoff value of AMH for prediction of successful ovulation ≤3.6 ng/mL (sensitivity = 97.2%, specificity = 82.1%).Conclusions: Anti-Müllerian hormone is a very useful predictor of poor responders to clomiphene citrate among women with polycystic ovary disease

Thrombophilia gene mutations in relation to recurrent miscarriage

Background: Recurrent pregnancy loss is multifactorial involving clinical and biological risk factors. Evidence addressed the association of inherited thrombophilia with recurrent pregnancy loss and other serious pregnancy complications. However, the relation between thrombophilia associated gene mutations and adverse obstetric outcome is controversial and data in the literature are inconsistent. The aim of this study was to investigate the prevalence of thrombophilia associated gene mutations (factor V Leiden, prothrombin gene G20210A and methylene-tetrahydrofolate reductase MTHFR C677T) in relation to recurrent miscarriage.Methods: Case control study conducted on 200 women recruited from Elshatby Maternity Hospital clinics. The cases group included 100 women with history of three or more unexplained consecutive pregnancy losses, while 100 healthy age matched women with no history of recurrent miscarriages served as controls. Blood samples were collected from all women enrolled in the study for DNA extraction and genotype analysis. Factor V, prothrombin and MTHFR gene mutations were assayed based on polymerase chain reaction (PCR) and reverse-hybridization.Results: The prevalence of Factor V Leiden and prothrombin gene G20210A mutations did not differ significantly between cases and controls. However, MTHFR C667T mutations and the total prevalence of the three gene mutations were significantly increased in the patients group compared to controls (p=0.001, p=0.003 respectively). The prevalence of combined thrombophilia of Factor V Leiden and MTHFR C677T was significantly increased in the patients group compared to controls (p=0.032). Regarding homozygosity of each of the gene mutations, no homozygosity was detected in controls and heterozygotes were significantly increased in the patients group compared to homozygotes.Conclusions: MTHFR mutations and the total prevalence of the three gene mutations were significantly increased in the patients group compared to controls. There was a significant increase in the prevalence of combined thrombophilia (Factor V Leiden and MTHFR C677T) in the patients group compared to controls without involvement of prothrombin gene

Effectiveness of Green Roofs and Green Walls on Energy Consumption and Indoor Comfort in Arid Climates

Increased urbanization have many negative effects on human well-being, city infrastructure, electricity usage and the increase of indoor temperatures. A solution may be to retrofit existing buildings, with implementing a vegetated layer to roofs and walls, this may enhance building performance, reduce consumption and improve indoor comfort. Cities with tall buildings may be more adequate to implement a green-wall as it have more area to make impact. This paper examines the energy reduction advantages of adding greenery on buildings in the hot arid climate of Egypt by considering three typical types of residential buildings in the city of Cairo as a case study. Designbuilder software was selected to stimulate the buildings chosen in this research. The results shows that an extensive soil thickness of 15cm performs better in the arid climates. electricity consumption for the base case is 52 kWh/m2 annually when used a traditional external envelop and dropped to 43 kWh/m2 when a vegetated layer added to the whole building (roof & wall), annual electricity consumption reduced by 17% to 25% per annum when added a vegetated layer. In addition to enhancing the indoor thermal comfort by 3 PMV values and indoor air temperature by 5°C

Pile Setup in Cohesive Soil. I: Experimental Investigation

Pile setup in cohesive soils has been a known phenomenon for several decades. However, a systematic field investigation to provide the needed data to develop analytical procedures and integrate pile setup into the design method rarely exists. This paper summarizes a recently completed field investigation on five fully instrumented steel H-piles embedded in cohesive soils, while a companion paper discusses the development of the pile setup method. During the field investigation, detailed soil characterization, monitoring of soil total lateral stress and pore-water pressure, collection of pile dynamic restrike data as a function of time, and vertical static load tests were completed. Restrike measurements confirm that pile setup occurs at a logarithmic rate following the end of driving, and its development correlates well with the rate of dissipation of the measured porewater pressure. Based on the field data collected, it was concluded that the skin friction component, not the end bearing, contributes predominantly to the setup, which can be accurately estimated for practical purposes using soil properties, such as coefficient of consolidation, undrained shear strength, and the standard penetration testN-value

Non-parametric inversion of gravitational lensing systems with few images using a multi-objective genetic algorithm

Galaxies acting as gravitational lenses are surrounded by, at most, a handful of images. This apparent paucity of information forces one to make the best possible use of what information is available to invert the lens system. In this paper, we explore the use of a genetic algorithm to invert in a non-parametric way strong lensing systems containing only a small number of images. Perhaps the most important conclusion of this paper is that it is possible to infer the mass distribution of such gravitational lens systems using a non-parametric technique. We show that including information about the null space (i.e. the region where no images are found) is prerequisite to avoid the prediction of a large number of spurious images, and to reliably reconstruct the lens mass density. While the total mass of the lens is usually constrained within a few percent, the fidelity of the reconstruction of the lens mass distribution depends on the number and position of the images. The technique employed to include null space information can be extended in a straightforward way to add additional constraints, such as weak lensing data or time delay information.Comment: 9 pages, accepted for publication by MNRA