Bank Loan Covenants and Accrual Quality

We examine whether financial covenants in loan contracts motivate banks to monitor borrowers’ financial reporting practices and result in a higher quality of reported accruals. We document that, relative to loans without financial covenants, loans with financial covenants lead to a significant improvement in accrual quality measured by the extent to which accruals can be mapped into cash flows. The effect of loan covenants on accrual quality is stronger when external monitoring by non-bank stakeholders (i.e., institutional investors and financial analysts) is weaker. Furthermore, initiations of bank loans with financial covenants are related to subsequent improvements in analysts’ information environment. The evidence supports the view that bank monitoring improves accounting quality

BIOMECHANICAL ANALYSIS OF BADMINTON DIFFERENT FORWARD STEPS

The purpose of this study was to compare the biomechanical variables between 2-step and 3-step forward steps in badminton. Eight collegiate elite male badminton players participated in this study. Eight Vicon T-20 cameras (300 Hz) were used to record the 3D kinematics data and a Kistler force plate (1500 Hz) was used to collect the GRF data of the last steps. A Wilcoxon matched-pairs signed-rank nonparametric statistical test was conducted to compare the differences between two kinds of forward step movements. The results showed that the movement time for 3-step movement was significantly faster than 2-step. We recommend that the badminton players should practice 3-step forward footwork technique. The additional strength and power training for lower limbs should be carried out for the footwork training

Apply GNSS-Reflectometry Technique for wind retrieval in typhoon condition

Global Navigation Satellite System-Reflectometry (GNSS-R) is an innovative Earth observation technique that exploits signal from satellite constellations after reflection on the Eart h surface. The GNSS-R techniques is also known to have the potential of mapping the surface wind speed up to 70 m/s, and thus provide a promising solution. Abundant real-time data of the typhoon surface wind speed will play the crucial role on the improvement of typhoon intensification forecasting. The aim of present study is to investigate the influences of high wind speed and the corresponding giant waves during typhoon to the GNSS-R wind speed retrieval algorithms. The Mean Square Slope that altered by the complex wave directionality is discussed. Finally, the uncertainties of wind speed retrieval with respect to the influences of wave directionality is assessed. The level 1 product from the GNSS-R receiver is a map of GPS signal power scattered from the sea surface, as a 2D function of delay and Doppler frequency, which is known as a Delay-Doppler Map, or DDM. Based on Zavorotny-Voronovich model, the DDMs are simulated from the Directional Mean Square Slope (DMSS) that obtained from the combination of capillary wave spectra and gravity wave spectra. The gravity wave spectra were calculated using a 3rd generation numerical wave model that driven by the Dujuan typhoon (2015) wind fields with super-fine resolution. The complexity of directional wave spectrum, such as extreme spatial heterogeneity, bimodal spectra and varying directional spreading alter the DMSS and DDM. Various observables, e.g. DDM Average (DDMA), and Leading Edge Slope (LES) are then applied to the simulated DDM. Regression-based wind retrievals are developed for each individual observable using empirical geophysical model functions. The wind speed retrieval in case of Dujuan typhoon are compared with the target data uncertainty assessment

Mutations in the PKM2 exon-10 region are associated with reduced allostery and increased nuclear translocation.

PKM2 is a key metabolic enzyme central to glucose metabolism and energy expenditure. Multiple stimuli regulate PKM2's activity through allosteric modulation and post-translational modifications. Furthermore, PKM2 can partner with KDM8, an oncogenic demethylase and enter the nucleus to serve as a HIF1α co-activator. Yet, the mechanistic basis of the exon-10 region in allosteric regulation and nuclear translocation remains unclear. Here, we determined the crystal structures and kinetic coupling constants of exon-10 tumor-related mutants (H391Y and R399E), showing altered structural plasticity and reduced allostery. Immunoprecipitation analysis revealed increased interaction with KDM8 for H391Y, R399E, and G415R. We also found a higher degree of HIF1α-mediated transactivation activity, particularly in the presence of KDM8. Furthermore, overexpression of PKM2 mutants significantly elevated cell growth and migration. Together, PKM2 exon-10 mutations lead to structure-allostery alterations and increased nuclear functions mediated by KDM8 in breast cancer cells. Targeting the PKM2-KDM8 complex may provide a potential therapeutic intervention

Small trocar site hernia after laparoscopy

AbstractThis review article is attempted to review the cases of 5-mm trocar site hernias (TSHs) after laparoscopic surgery and identify the risks associated with incarceration. We searched the English literature on the PubMed website using the key words “trocar site hernia” and “5 mm”. We evaluated a total of 24 cases of 5-mm TSHs and analyzed and results showed that 17 (71%) and 7 (29%) resulted from gynecologic and gastrointestinal surgeries, respectively. The majority were found at the lateral abdomen (87.5%) and recognized within 2 weeks (87.5%). The most frequently herniated organ (n = 14) was the small bowel. Up to 62.5% of cases (n = 15) were repaired by exploratory laparotomy, and 25% (n = 6) required resection of herniated organs secondary to incarceration. The cases with incarceration were detected at 4.3 ± 2.2 days post-operation and those without incarceration at 47.4 days post-operation. No risk factors could be identified to show a correlation between 5-mm TSHs and incarceration. We concluded that immediate 1--2-week postoperative care is of most importance, since the majority of 5-mm trocar site hernias with or without incarceration occurred within this period

Interpersonal Relationships among University Safety Professionals: The Impact of a Safety Departmentf

PresentationForming strong interpersonal relationships enables an organization or individual to achieve more favorable outcomes. The objectives of this study were to examine the frequency of interpersonal interactions among safety professionals (SPs) employed at Taiwanese universities and the factors that affected this frequency. To accomplish these objectives, we mailed questionnaires to a simple random sampling of 200 university SPs. Moreover, an interpersonal relationship scale was developed in this study; exploratory factor and internal consistency analyses revealed that the scale was valid and reliable. Results derived from the questionnaire revealed that in SP interpersonal relationships, general affairs department personnel, laboratory or internship unit supervisors, and teaching staff ranked highest in frequency of interactions. Multivariate analysis of variance results showed that establishing a safety department exerted a statistically significant effect on SP interpersonal relationships. SPs employed by universities with safety departments interacted more frequently with both internal and external relationships. Therefore, we suggest that universities without a safety department establish such a department to strengthen the labor safety and health structure, thereby benefitting SPs in fulfilling responsibilities to promote safety and health management

Changes in corneal curvature after wearing the orthokeratology lens

AbstractIntroductionThe orthokeratology lens (OK lens) is designed to reshape the cornea and correct refraction error. Owing to the convenience of ceasing the use of glasses during the day, the use of the OK lens is increasing in myopic children. In this study, changes in corneal curvature and astigmatism after wearing the OK lens were analyzed.MethodsThis retrospective cohort study included 65 children (130 eyes) who underwent full and regular examinations. None of the participants had any ocular disease other than myopia and astigmatism. The OK lenses used in this study were four-zone, reverse-geometry lenses. The corneal curvature of each patient was checked annually after the patients discontinued daily wearing of the OK lens for 10 days. Student t test and repeated measures analysis of variance (ANOVA) analyses were performed to compare the results.ResultsThe radius of corneal curvature showed a progressive annual increase with significant differences, both in the steepest and flattest radius of the corneal curvature (p < 0.001 and p = 0.001, respectively). The mean radius of the steepest and flattest corneal curvature increased significantly from baseline to the following years consecutively (all p < 0.001). Nevertheless, astigmatism did not change significantly in any of the tests.ConclusionCorneal curvature changed as the patients grew older. There was a statistically significant increase in the radius of the corneal curvature in the myopic children studied. For correct fit of OK lenses, the radius of the corneal curvature should be regularly checked prior to dispensing a new set of lenses

Changing trends in antimicrobial resistance of major bacterial pathogens, 1985–2005: A study from a medical center in northern Taiwan

BackgroundAntimicrobial resistance is a major health problem worldwide. We evaluated the antimicrobial resistance trends of 16 major bacterial pathogens at a tertiary medical center in northern Taiwan.MethodsWe conducted a retrospective review of annual summary documents for antimicrobial susceptibility of clinically isolated gram-positive and gram-negative bacteria from 1985 to 2005. The numbers of isolates and susceptibilities were calculated for three 7-year periods: first period, 1985–1991; second period, 1992–1998; and the third period, 1999–2005.ResultsDuring the 21-year period, 219,715 bacterial pathogens were identified. A significant increase in incidence over time was found for methicillin-resistant Staphylococcus aureus, methicillin-resistant S epidermidis, penicillin-nonsusceptible Streptococcus pneumoniae, erythromycin-resistant S pneumoniae, vancomycin-resistant enterococci, cefotaxime/ceftriaxone-resistant Escherichia coli and Klebsiella pneumoniae, and imipenem-resistant Acinetobacter baumannii. Additionally, a significant increase in ciprofloxacin resistance rates over time from 1996 to 2005 was noted for E coli, Enterobacter cloacae, and A baumannii (through 1997 to 2005). However, a significant decrease in erythromycin resistance rate with time from 1999 to 2005 was found for Groups A and B streptococci, non-A, B, D streptococci, and S pneumoniae.ConclusionResistance to antimicrobial agents increased rapidly in the past two decades in Taiwan and has become very common in major bacterial pathogens. Continuous enforcement of policies to limit use of antimicrobial agents and active surveillance of antimicrobial resistance through a nationwide system are both warranted

Monitoring Apnea in the Elderly by an Electromechanical System with a Carbon Nanotube-based Sensor

SummaryBackgroundBreathing, a part of respiration, is one of the vital functions. Breathing disorders are common in the elderly. An effective breathing sensor for real-time detection of apnea is important in clinical critical care. We aimed to construct a real-time warning platform with a combination of carbon nanotubes (CNTs) and related nano-electromechanical system (NEMS) for elderly care.MethodsThrough a specific acid-treated procedure, multiwalled carbon nanotubes (MWCNTs) were immobilized on a thin silicon dioxide (SiO2) film, coated on a heated silicon wafer. Techniques of photolithography and sputtering with chromium and gold were then implemented on the MWCNT film to develop micro-interdigitated electrodes as a base for the breathing sensor. The sensor was equipped with a programmed microchip processor to become a warning detector for abnormal human breathing, namely less than six breaths per minute. Elderly volunteers were enrolled for examining the effective sensitivity of this novel electromechanical device.ResultsThere were 15 elderly volunteers (9 males and 6 females) tested in this experiment. The dynamic analyses of the MWCNT sensor to exhaled breath showed that it had characteristics of rapid response, high aspect ratio, small tip ratio, and high electrical conductivity. Responses of the MWCNT sensor to exhaled breath was recorded according to different performance parameters, i.e., strength, frequency, flow rate, and breath components. In this study, variable pattern-simulated tests showed that a MWCNT sensor combined with a processor could accurately evoke warning signals (100% of sensitivity rate), indicating its effectiveness and usefulness for detecting abnormal breathing rates, especially apnea.ConclusionOur results showed that a new device composed of an NEMS by combining an MWCNT sensor and complementary metal-oxide semiconductor (CMOS) circuits could be integrated to effectively detect apnea in the elderly. This novel device may improve the pattern of safe respiratory care for the elderly in the future