Earnings Management Of Mergers And Acquisitions Of Target Candidates And Deal Withdrawn

In this paper, we investigate the tendencies of target candidate companies to manage earnings, which affects financial reporting quality, in order to increase transaction value, and the withdrawal of deals as a result of low financial reporting quality in M&A in a sample of 316 mergers and acquisitions in South Korea between 2002 and 2011. Using the accruals quality measure developed by Dechow and Dichev (2002) as a proxy for financial reporting quality, we find the following. First, the financial reporting quality of target candidate firms is lower than that of non-target candidate firms because target candidate firms engage in earnings management prior to M&A. Second, low-quality financial reporting of target firms is positively related to the likelihood of deal withdrawal as a result of poor financial reporting quality

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Abstract The gravitational waves (GW170817) produced during a binary neutron star inspiral, followed by a gamma-ray burst (GRB 170817A) and afterglows from X-ray to radio wavelength, were observed. By combining the distance obtained from gravitational waves with the red shift obtained from electromagnetic waves, even the Hubble constant was estimated. This indicates the start of new era of multimessenger astronomy. In addition to the masses of inspiralling neutron stars, the tidal deformability, which depends on the inner structures of neutron stars, has been estimated from gravitational waves. This confirms that even strong interactions can be tested by using gravitational waves. In this article, we review the effect of the tidal deformability of neutron stars on the gravitational waves produced during the inspiral process and discuss the implications of the detected tidal deformability for the neutron star's equations of state

Vertical bone augmentation using collagenated or non-collagenated bone substitute materials with or without recombinant human bone morphogenetic protein-2 in a rabbit calvarial model

Purpose The aim of this study was to determine 1) the bone-regenerative effect of porcine bone block materials with or without collagen matrix incorporation, 2) the effect of a collagen barrier, and 3) the effect of adding recombinant human bone morphogenetic protein-2 (rhBMP-2) to the experimental groups. Methods Four treatment modalities were applied to rabbit calvaria: 1) deproteinized bovine bone mineral blocks (DBBM), 2) porcine bone blocks with collagen matrix incorporation (PBC), 3) porcine bone blocks alone without collagen matrix incorporation (PB), and 4) PBC blocks covered by a collagen membrane (PBC+M). The experiments were repeated with the addition of rhBMP-2. The animals were sacrificed after either 2 or 12 weeks of healing. Micro-computed tomography (micro-CT), histologic, and histomorphometric analyses were performed. Results Micro-CT indicated adequate volume stability in all block materials. Histologically, the addition of rhBMP-2 increased the amount of newly formed bone (NB) in all the blocks. At 2 weeks, minimal differences were noted among the NB of groups with or without rhBMP-2. At 12 weeks, the PBC+M group with rhBMP-2 presented the greatest NB (P0.05 without rhBMP-2, P<0.05 with rhBMP-2). Conclusions The addition of rhBMP-2 enhanced NB formation in vertical augmentation using bone blocks, and a collagen barrier may augment the effect of rhBMP-2

IJA: An Efficient Algorithm for Query Processing in Sensor Networks

One of main features in sensor networks is the function that processes real time state information after gathering needed data from many domains. The component technologies consisting of each node called a sensor node that are including physical sensors, processors, actuators and power have advanced significantly over the last decade. Thanks to the advanced technology, over time sensor networks have been adopted in an all-round industry sensing physical phenomenon. However, sensor nodes in sensor networks are considerably constrained because with their energy and memory resources they have a very limited ability to process any information compared to conventional computer systems. Thus query processing over the nodes should be constrained because of their limitations. Due to the problems, the join operations in sensor networks are typically processed in a distributed manner over a set of nodes and have been studied. By way of example while simple queries, such as select and aggregate queries, in sensor networks have been addressed in the literature, the processing of join queries in sensor networks remains to be investigated. Therefore, in this paper, we propose and describe an Incremental Join Algorithm (IJA) in Sensor Networks to reduce the overhead caused by moving a join pair to the final join node or to minimize the communication cost that is the main consumer of the battery when processing the distributed queries in sensor networks environments. At the same time, the simulation result shows that the proposed IJA algorithm significantly reduces the number of bytes to be moved to join nodes compared to the popular synopsis join algorithm

Kaon condensation in neutron stars with Skyrme-Hartree-Fock models

We investigate nuclear-matter equations of state in neutron stars with kaon condensation. It is generally known that the existence of kaons in neutron star makes the equation of state soft so that the maximum mass of a neutron star is not likely to be greater than 2.0M, the maximum mass constrained by current observations. With existing Skyrme force model parameters, we calculate nuclear equations of state and check the possibility of kaon condensation in the core of neutron stars. The results show that, even with the kaon condensation, the nuclear equation of state satisfies both the maximum mass and the allowed ranges of mass and radius.open0

Pathologic change of an arterialized giant venous aneurysm of a brachiocephalic arteriovenous fistula

Aneurysmal venous dilatation is a frequent complication of arterio venous fistulas (AVFs) created for hemodialysis. Venous aneurysm rupture can lead to lethal hemorrhage. A 49-year-old male patient presented with a giant aneurysmal dilatation of his AVF 10 years after its creation. The patient had complaints of pulsating pain and discomfort due to swelling of the left forearm. We performed an aneurysm resection and revised the overlying dermal lesion through a brachial plexus block. Here, we describe the pathological features of the arterialized venous aneurysm compared to simple venous aneurysms

Does the Kyphotic Change Decrease the Risk of Fall?

ObjectivesFalls are a major problem in the elderly. Age-related degeneration of the human balance system increases the risk of falls. Kyphosis is a common condition of curvature of the upper spine in the elderly and its development occurs through degenerative change. However, relatively little is known about the effect of kyphotic changes on balance in the elderly. The aim of this study is to investigate the influence of kyphosis on the balance strategy through use of the motor control test (MCT) in computerized dynamic posturography.MethodsFifty healthy subjects who were not affected by other medical disorders that could affect gait or balance were enrolled in the study. By simulation of kyphotic condition through change of the angles of the line connecting the shoulder to the hip and the ankle axis by approximately 30°, the latency and amplitude of the MCT were measured in upright and kyphotic condition.ResultsIn the kyphotic condition, latency was shortened in backward movement. In forward movement, latency was shortened only in large stimulation. The amplitude in forward movement was decreased in kyphotic condition. However, the change of amplitude was not significant in large intensity backward movement in the same condition.ConclusionKyphotic condition decreases the latency of MCT, especially in backward movement. These findings imply that kyphotic condition may serve as a protective factor against falls