The Role of Accounting Conservatism in Corporate Finance

This Paper examines the attributes of conservatism in accounting. Despite the unquestionable of conservatism, disagreement remains about what lead accounting conservatism. Also, Considerable controversy remains whether accounting conservatism yields any real economic benefit to firm. We argue that conservatism mitigates conflicts of interest over dividend policy between shareholders and bondholders.departmental bulletin pape

第19号

一般雑誌記事 / Articlearticl

Improved measurement of CP-violation parameters sin⁡2ϕ1 and |λ|, B meson lifetimes, and B0-B̅0 mixing parameter Δmd

journal articl

武力不行使原則における人道目的の武力行使の位置づけ（一） : 『違法だが正当』という言説を手がかりに

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Schematic illustration of oxygen→ARSB→C4S→galectin-3→AP-1→HIF-1α signaling pathway.

<p>Normoxic and hypoxic conditions lead to differences in signaling, attributable to reduced ARSB activity leading to increase in chondroitin-4-sulfation, reduced galectin-3 binding to the more highly sulfated C4S, increased nuclear translocalization of galectin-3, and increased transcriptional events in association with activation of AP-1, including increased expression of HIF-1α. [ARSB = arylsulfatase B; FGE = formylglycine (oxoalanine) generating enzyme; C4S = chondroitin-4-sulfate].</p

Reliability and Validity of the Self-report Quality of Life Questionnaire for Japanese School-aged Children with Asthma (JSCA-QOL v.3)

Background: Asthma is a chronic disease prevalent in children which threatens their quality of life (QOL) though unexpected asthma attacks and / or the burden of daily self-management. As some conditions of chronic illness make it difficult for a child to accomplish normal developmental tasks, there may be fewer opportunities for the child to obtain a sense of achievement. This study investigated the reliability and validity of the Quality of Life Questionnaire for Japanese School-aged Children with Asthma Version 3 (JSCA-QOL v.3). This questionnaire includes 25 items with a 5-point Likert Scale format over five domains:"asthma attack triggers", "change in daily life", "family support", "satisfaction with daily life" and "restriction in participating in daily activities", and one summary scale. Methods: In the present study, 2,425 children with asthma aged from 10 to 18 years were investigated in Japan. The internal consistency reliability of each domain was investigated with Cronbach's α reliability coefficient, and test-retest reliability with Spearman's correlations coefficient. Factorial validity by factor analysis using maximum-likelihood extraction with promax rotation was performed. Data analysis was performed using SPSS 12.0J. Results: The final number of effective replies was 2,097 (the rate of effective data was 86.5%). "Asthma attack triggers", "change in daily life", "family support", "satisfaction with daily life" and "restriction in participating in daily activities" showed a high internal consistency (Cronbach's α = 0.66-0.86) as well as good test-retest reliability (Spearman's rho = 0.60, p < 0.01). The factorial validity was appropriate (KMO value = 0.90), because it was conceivable that the five factors extracted from factor analysis would be the same as in our hypothesis and support constructive validity. In addition, there was good correlation between the summary scale and the total QOL score (Spearman's rho = 0.58, p < 0.01). Conclusions: The present study showed that the JSCA-QOL v.3 is a reliable and valid measurement tool that can be used to appropriately assess QOL in school-aged children with asthma. As the JSCA-QOL v.3 can be easily completed in about 10 minutes, it can contribute as an efficient evaluation tool of the outcome of medical treatment through continual utilization in the outpatient clinic. The JSCA-QOL v.3 allows a health provider to help school-aged children with asthma to achieve their developmental tasks.Reprint from: Allergology International 55(1), 2006, p.59-65journal articl

SUMF1 not modified by hypoxia in BEC or NCM460 cells.

<p><b>A.</b> Protein expression of the sulfatase modifying factor (SUMF)-1 was not reduced by hypoxia (10% O₂×4 h) in the BEC or the NCM460 cells. <b>B.</b> Knockdown by siRNA for SUMF-1 effectively reduced the protein expression measured by ELISA in the NCM460 cells. <b>C.</b> ARSB activity was significantly reduced by siRNA for SUMF-1 (p<0.001), and additional reduction occurred in association with hypoxia (10% O₂×4 h) (p<0.001) in the NCM460 cells, consistent with a requirement for both SUMF-1 and molecular oxygen for maximum ARSB activity. [ARSB = arylsulfatase B; BEC = bronchial epithelial cell].</p

Correlation between Ct values of hypoxia and ARSB silencing for 84 hypoxia-associated genes and 5 housekeeping genes in NCM460 cells.

<p>The average corrected Ct values for the hypoxic (10% O₂×4 h) cells and the ARSB silenced cells had a correlation coefficient r = 0.994. The direction and extent of change in mRNA expression was similar for each of the genes, using simultaneous determinations performed in triplicate on the PCR arrays.</p

ARSB silencing and hypoxia reduce the total cellular sulfhydryl content.

<p><b>A.</b> Overall decline in the total cellular sulfhydryl content in the BEC followed both hypoxia (10% O₂×4 h) and ARSB silencing, consistent with the observed effect on the reduced glutathione and the overall change in the cellular redox state (p<0.001). Total sulfhydryl content is composed of inorganic and protein thiols, and the inorganic thiol did not change significantly, indicating that the change in total thiols was attributable to the protein-associated thiols. <b>B.</b> Similar decline in the thiol cellular sulfhydryl content occurred in the NCM460 cells following either hypoxia (10% O₂×4 h) or ARSB silencing (p<0.001). The inorganic thiol content did not change significantly, indicating that the change occurred in the protein thiol component. [BEC = bronchial epithelial cell; ARSB = arylsulfatase B].</p