Accounting conservatism and banking expertise on board of directors

Previous studies show mixed evidence of the role of banking expertise on the board of directors on accounting conservatism. In this paper, we add to this growing literature by providing an innovative way to measure banking expertise based on life-time working history in banks of all individual directors on the board. We find that accounting conservatism is negatively affected by banking expertise on the board. Also, the results indicate that banking expertise on the board has a more pronounced impact on accounting conservatism when firms have high bankruptcy risk and when firms have high financial leverage. The evidence has some implications for boards of directors

Identifying QTLs Associated and Marker-Assisted Selection for Salinity Tolerance at the Seedling, Vegetative and Reproductive Stages in Rice (Oryza Sativa L.)

Salinity affects rice growth in all growth stages, with the seedling and reproductive stages being the most sensitive. Genetically improving salt tolerance of rice is an important objective of rice breeding programs. Hence, mapping quantitative trait loci (QTL) will be useful for marker-assisted selection in rice breeding programs. An advanced backcross population (BC2F2) was developed with the parents included OM5629 as a donor of salt tolerance and OM7347 as a recurrent parent with good quality traits and drought tolerance. Molecular markers associated with both qualitative and quantitative trait loci (QTL) salt tolerance were identified by using 416 polymorphic SSR markers. QTLs, associated with stress tolerance at EC = 15 dS/m at seedling stage, detected from the BC2F2 population of OM7347/OM5629, were located on chromosomes 1 and 3. Three QTLs were identified at the intervals of RM3252-S1-1 - RM10694, RM3740-RM5336 and RM11125-RM9 with genetic distance of 4.4, 4.5 and 18 cM on chromosome 1, respectively. Two QTLs at the intervals of RM3867-RM6959 and RM6876-RM4425 with genetic distance of 4.5 and 18.0 cM on chromosome 3, respectively. One QTL on chromosome 5 was detected at the interval of RM874 - RM10359, it was associated with salt stress tolerance under EC = 8dS/m at vegetative stage. Three QTLs at the regions of RM1324-RM2412, RM1185-RM24, and RM1282-RM2560 on chromosome 1, and one QTL of RM453-RM511 on chromosome 12, were related to salt tolerance under EC = 8dS/m at reproductive stage. Two tightly linked markers as RM3252-S1-1 and RM3867, were exhibited their effectiveness in identification of salt tolerance genotypes in BC3F6 population of OMCS2000/ Pokkali. The identification of new QTLs associated with salt tolerance will provide important information for the functional analysis of rice salinity stress

Spinal microcircuits comprising dI3 interneurons are necessary for motor functional recovery following spinal cord transection

The spinal cord has the capacity to coordinate motor activities such as locomotion. Following spinal transection, functional activity can be regained, to a degree, following motor training. To identify microcircuits involved in this recovery, we studied a population of mouse spinal interneurons known to receive direct afferent inputs and project to intermediate and ventral regions of the spinal cord. We demonstrate that while dI3 interneurons are not necessary for normal locomotor activity, locomotor circuits rhythmically inhibit them and dI3 interneurons can activate these circuits. Removing dI3 interneurons from spinal microcircuits by eliminating their synaptic transmission left locomotion more or less unchanged, but abolished functional recovery, indicating that dI3 interneurons are a necessary cellular substrate for motor system plasticity following transection. We suggest that dI3 interneurons compare inputs from locomotor circuits with sensory afferent inputs to compute sensory prediction errors that then modify locomotor circuits to effect motor recovery

The Vietnamese shrimp trade: livelihoods analysis of stakeholders and market chain analysis

Aquaculture and capture fisheries in Vietnam have been increasing fast in the last decade, especially aquaculture growth rate is 12% for the 1999 – 2003 period, contributing a significant part into the hunger eradication and poverty reduction1. Vietnam is to be ranked into one of the countries potential to produce the aquatic economic in the world, and the fact is that, after 40 years of establishing, the fisheries sector has made remarkable contributions to the country. By the list, at the moment the aquatic products make up about 4 - 5% of GDP and create job opportunities for over 3 three million employees (VASEP, 2004), in which the largest contribution is from shrimp farming. [PDF contains 124 pages.

Sweetpotato in diverse economies: Women farmers in Ha Tinh province, Vietnam

Linking smallholder farmers to markets has been one of the major approaches to improving food security. This approach is often combined with women’s empowerment as well by emphasizing women’s greater involvement in market-oriented agriculture. However, it implicitly undervalues women’s roles in non-market-oriented agriculture and unpaid family labor. This is partly because current mainstream value-chain analyses are premised on a capitalist economy that separates production from the non-capitalist form of all activities. The aim of this study is to gain a more nuanced understanding of non- or less-market oriented agricultural activities led by women farmers and the oft-neglected value of these activities in rural households. The study employs the concept of diverse economies which consider non-market-oriented activities as part of various economic systems, including subsistence farming, exchange of food, and exchange of labor. A case study was conducted in a community in the Ha Tinh province in Vietnam in April 2021, when COVID-19 had little impact on agriculture. Findings show that women manage non-market-oriented sweetpotato production, which is central to maintaining a local seed system, a reciprocal support system, and livestock production. Furthermore, women choose the best varieties of sweetpotato and use their own social networks for obtaining planting materials and distributing the sweetpotato harvest, enabling women to control both agricultural production and the distribution of benefits. In this context, shifting to commercial agriculture is not a desired form of agricultural development for women. Interventions in agricultural value chains require careful considerations of women’s aspirations and household strategies embedded in broad production and reproduction within extended and intergenerational family relations

A FIXED POINT THEOREM FOR GENERALIZED CYCLIC CONTRACTIVE MAPPINGS IN B-METRIC SPACES

The purpose of this paper is to introduce the notion of a generalized cyclic contractive mapping in $b$-metric~spaces by adding four terms $\cfrac{d(T^2x,x)+d(T^2x,Ty)}{2s}$, $d(T^2x,Tx)$, $d(T^2x,y)$, $d(T^2x,Ty)$ and state a fixed point theorem for this kind of mappings. Also, some corollaries are derived from this theorem. In addition, some examples are given to illustrate the obtained results

Adaptive chaotic particle swarm algorithm for isogeometric multi-objective size optimization of FG plates

An effective multi-objective optimization methodology that combines the isogeometric analysis (IGA) and adaptive chaotic particle swarm algorithm is presented for optimizing ceramic volume fraction (CVF) distribution of functionally graded plates (FGPs) under eigenfrequencies. The CVF distribution is represented by the B-spline basis function. Mechanical behaviors of FGPs are obtained with NURBS-based IGA and the recently developed simple first-order shear theory. The design variables are the CVFs at control points in the thickness direction, and the optimization objective is to minimize the mass of structure and maximize the first natural frequency. A recently developed multi-objective adaptive chaotic particle swarm algorithm with high efficiency is employed as an optimizer. All desirable features of the developed approach will be illustrated through four numerical examples, confirming its effectiveness and reliability