/usr/share/applications/unity-sound-panel.desktop is in unity-control-center 14.04.3+14.04.20140410-0ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 | [Desktop Entry]
Name=Sound
Comment=Change sound volume and sound events
Exec=unity-control-center sound
Icon=unity-sound-panel
Terminal=false
Type=Application
StartupNotify=true
Categories=GNOME;GTK;Settings;HardwareSettings;X-Unity-Settings-Panel;
OnlyShowIn=Unity;
X-Unity-Settings-Panel=sound
# Translators: those are keywords for the sound control-center panel
Keywords=Card;Microphone;Volume;Fade;Balance;Bluetooth;Headset;
X-Ubuntu-Gettext-Domain=unity-control-center
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