The relationship between corporate social responsibility and earnings management: accounting for endogeneity

This study examines the relationship between corporate social responsibility (CSR) and earnings management after controlling for endogeneity of CSR. Using a sample of non-financial firms listed on Korean Securities Market between 2002 and 2010, this study finds that ignoring endogeneity biases the estimated relation between CSR and earnings management. Specifically, the results show that the negative and significant relation between CSR commitment and discretionary accruals reported in the previous studies becomes insignificant. However, the negative and significant relation between CSR commitment and real activities manipulation remains significant even when the endogeneity of CSR commitment is taken into account. Therefore, this study provides evidence that proactive CSR engagement significantly affects firm’s practice of real activities manipulation, while it does not affect its practice of discretionary accruals. These results indicate that CSR commitment leads managers to be more responsible in management of operational activities than in accruals management

Développement de molécules théranostiques ciblantes contre le cancer de la prostate

Since the discovery of RGD peptides in 1987, they have been largely tested as anti-angiogenic agents as well as targeted contrast agents for tumor detection and imaging. In particular, several RGD-based optical contrast agents are currently being tested in preclinical studies because they target tumors and newly formed blood vessels at the same time.The first aim of my thesis work was to develop a near-infrared (NIR) fluorescent contrast agent for optically guided prostate biopsy. As partners of an ANR program, our objective was to provide a cRGD-targeted lipid nanoemulsion labeled with a NIR dye, which would target prostate tumors in a mouse model. Like several 50 nm-large nanocarriers, lipid nanoparticles (LNPs) can passively accumulate in tumors through the Enhanced Permeability and Retention (EPR) effect. In this study, we developed PEGylated LNPs loaded with oleyl-IR780 dye as a contrast agent for NIR fluorescence imaging, and modified them with cyclic RGD peptides in order to target integrin αvβ3. We demonstrate a specific targeting of the receptor with cRGD-LNPs but not with cRAD-LNP and standard LNP, using HEK293-β3, HEK293-β3-αvRFP, DU145 and PC3 cell lines. We also demonstrate that cRGD-LNPs bind to αvβ3, interfere with cell adhesion to vitronectin, and co-internalize with αvβ3 within one hour. We then investigated their biodistribution and tumor targeting in mice bearing DU145 or M21 tumors. We observed no significant differences between cRGD-LNP and non-targeted ones regarding their biodistribution and accumulation/retention in tumors. This suggested that despite an efficient formulation of the cRGD-LNPs, the cRGD-mediated targeting did not increase the total amount of LNP that could already accumulate passively in the subcutaneous tumors via the EPR effect.In a second objective, we tried to improve this targeting and worked on second generation nanoparticles made of a silica matrix covered by a cRGD peptide combined with another peptide, ATWLPPR, which targets Neuropilin-1 (NRP1). NRP1, a co-receptor of VEGFR2, is also involved in neo-angiogenesis and tumor growth. Dual-targeted cRGD/ATWLPPR-SiNPs were thus expected to provide a better tumor targeting as well as an improved anti-angiogenic activity as compared to cRGD-only-SiNPs. However, we found a possible antagonistic effect only with cRGD-SiNPs without synergy or additive effect despite the presence of the two ligands. In contrast, our preliminary results suggest that the dual-targeted SiNPs may trigger a cell proliferation and tumor-promoting effect. This should be further investigated, but one interesting consequence would be that the delivery of selected therapeutic agents using our dual-targeted SiNPs may provide an interesting antitumor activity.Depuis leur découverte en 1987, les peptides RGD ont été largement testés comme agents anti-angiogéniques et comme agents de contraste pour la détection et l’imagerie des tumeurs. En particulier pour l’imagerie optique, plusieurs vecteurs à base de RGD sont testés en préclinique car ils ciblent en même temps les tumeurs et leurs vaisseaux récemment formés.Le premier objectif de ma thèse était de développer un agent de contraste fluorescent dans le proche infra-rouge pour guider la prise de biopsies dans la prostate par imagerie optique. En tant que partenaire d’un programme ANR, notre objectif était de créer une nanoémulsion lipidique conjuguée avec des peptides RGD cycliques, chargée avec un fluorophore proche infra-rouge, et de les tester dans un modèle de cancer de la prostate chez la souris. Comme la plupart des nanoparticules qui présentent un diamètre de 50 nm, les nanoémulsions lipidiques (LNPs) peuvent s’accumuler passivement dans les tumeurs par effet EPR (Enhanced permeability and retention effect). Dans cette étude, nous développons des LNPs PEGylées en surface, chargées avec de l’oleyl-IR780 pour l’imagerie de fluorescence proche infra-rouge et greffées avec des peptides cRGD dans le but de cibler l’intégrine αvβ3. Sur les lignées cellulaires HEK293-β3, HEK293-β3-αvRFP, DU145 et PC3, nous démontrons un ciblage spécifique du récepteur avec les cRGD-LNPs mais pas avec les LNPs-cRAD et LNPs-standards. Nous démontrons aussi que les LNPs-cRGD se lient à l’intégrine αvβ3, interfèrent avec l’adhésion des cellules à la vitronectine et sont co-internalisées avec αvβ3 dans les cellules en moins d’une heure. Nous avons ensuite étudié leur biodistribution et leur capacité de ciblage dans les souris porteuses de tumeurs DU145 ou M21. Nous n’avons observé aucune différence significative au niveau de l’accumulation/rétention entre les LNP-cRGD et les LNP non-ciblées. Ceci suggère que, malgré une bonne formulation des NPs, le ciblage cRGD n’augmente pas la quantité totale de LNPs qui s’accumulent passivement dans les tumeurs sous-cutanées via l’effet EPR. Dans un second temps, nous avons essayé d’augmenter ce ciblage et avons travaillé sur une nanoparticule faite d’une matrice de silice couverte par un peptide cRGD combiné à un autre peptide ATWLPPR qui cible la neuropilin-1 (NRP1). NRP1 est un corécepteur de VEGFR2, aussi impliqué dans la néoangiogenèse et dans la croissance tumorale. Le double-ciblage cRGD/ATWLPPR devrait assurer un meilleur ciblage tumoral ainsi qu’une meilleure activité anti-angiogénique comparé aux NPs présentant uniquement le cRGD. Cependant, nous avons plutôt trouvé un effet antagoniste avec les NP-cRGD mais sans synergie apparente ou effet additionnel lorsque le deuxième ligand était présent. Au contraire, nos résultats préliminaires suggèrent que le double-ciblage déclencherait plutôt la prolifération cellulaire. Ceci mérite une investigation plus poussée pour mieux comprendre les mécanismes mis en jeu. De plus, l’utilisation de telles particules mais qui seraient aussi capables de délivrer des agents cytotoxiques pourrait entrainer une activité anti-tumorale puissante

Development of theranostic molecules targeted against prostate cancer

Depuis leur découverte en 1987, les peptides RGD ont été largement testés comme agents anti-angiogéniques et comme agents de contraste pour la détection et l’imagerie des tumeurs. En particulier pour l’imagerie optique, plusieurs vecteurs à base de RGD sont testés en préclinique car ils ciblent en même temps les tumeurs et leurs vaisseaux récemment formés.Le premier objectif de ma thèse était de développer un agent de contraste fluorescent dans le proche infra-rouge pour guider la prise de biopsies dans la prostate par imagerie optique. En tant que partenaire d’un programme ANR, notre objectif était de créer une nanoémulsion lipidique conjuguée avec des peptides RGD cycliques, chargée avec un fluorophore proche infra-rouge, et de les tester dans un modèle de cancer de la prostate chez la souris. Comme la plupart des nanoparticules qui présentent un diamètre de 50 nm, les nanoémulsions lipidiques (LNPs) peuvent s’accumuler passivement dans les tumeurs par effet EPR (Enhanced permeability and retention effect). Dans cette étude, nous développons des LNPs PEGylées en surface, chargées avec de l’oleyl-IR780 pour l’imagerie de fluorescence proche infra-rouge et greffées avec des peptides cRGD dans le but de cibler l’intégrine αvβ3. Sur les lignées cellulaires HEK293-β3, HEK293-β3-αvRFP, DU145 et PC3, nous démontrons un ciblage spécifique du récepteur avec les cRGD-LNPs mais pas avec les LNPs-cRAD et LNPs-standards. Nous démontrons aussi que les LNPs-cRGD se lient à l’intégrine αvβ3, interfèrent avec l’adhésion des cellules à la vitronectine et sont co-internalisées avec αvβ3 dans les cellules en moins d’une heure. Nous avons ensuite étudié leur biodistribution et leur capacité de ciblage dans les souris porteuses de tumeurs DU145 ou M21. Nous n’avons observé aucune différence significative au niveau de l’accumulation/rétention entre les LNP-cRGD et les LNP non-ciblées. Ceci suggère que, malgré une bonne formulation des NPs, le ciblage cRGD n’augmente pas la quantité totale de LNPs qui s’accumulent passivement dans les tumeurs sous-cutanées via l’effet EPR. Dans un second temps, nous avons essayé d’augmenter ce ciblage et avons travaillé sur une nanoparticule faite d’une matrice de silice couverte par un peptide cRGD combiné à un autre peptide ATWLPPR qui cible la neuropilin-1 (NRP1). NRP1 est un corécepteur de VEGFR2, aussi impliqué dans la néoangiogenèse et dans la croissance tumorale. Le double-ciblage cRGD/ATWLPPR devrait assurer un meilleur ciblage tumoral ainsi qu’une meilleure activité anti-angiogénique comparé aux NPs présentant uniquement le cRGD. Cependant, nous avons plutôt trouvé un effet antagoniste avec les NP-cRGD mais sans synergie apparente ou effet additionnel lorsque le deuxième ligand était présent. Au contraire, nos résultats préliminaires suggèrent que le double-ciblage déclencherait plutôt la prolifération cellulaire. Ceci mérite une investigation plus poussée pour mieux comprendre les mécanismes mis en jeu. De plus, l’utilisation de telles particules mais qui seraient aussi capables de délivrer des agents cytotoxiques pourrait entrainer une activité anti-tumorale puissante.Since the discovery of RGD peptides in 1987, they have been largely tested as anti-angiogenic agents as well as targeted contrast agents for tumor detection and imaging. In particular, several RGD-based optical contrast agents are currently being tested in preclinical studies because they target tumors and newly formed blood vessels at the same time.The first aim of my thesis work was to develop a near-infrared (NIR) fluorescent contrast agent for optically guided prostate biopsy. As partners of an ANR program, our objective was to provide a cRGD-targeted lipid nanoemulsion labeled with a NIR dye, which would target prostate tumors in a mouse model. Like several 50 nm-large nanocarriers, lipid nanoparticles (LNPs) can passively accumulate in tumors through the Enhanced Permeability and Retention (EPR) effect. In this study, we developed PEGylated LNPs loaded with oleyl-IR780 dye as a contrast agent for NIR fluorescence imaging, and modified them with cyclic RGD peptides in order to target integrin αvβ3. We demonstrate a specific targeting of the receptor with cRGD-LNPs but not with cRAD-LNP and standard LNP, using HEK293-β3, HEK293-β3-αvRFP, DU145 and PC3 cell lines. We also demonstrate that cRGD-LNPs bind to αvβ3, interfere with cell adhesion to vitronectin, and co-internalize with αvβ3 within one hour. We then investigated their biodistribution and tumor targeting in mice bearing DU145 or M21 tumors. We observed no significant differences between cRGD-LNP and non-targeted ones regarding their biodistribution and accumulation/retention in tumors. This suggested that despite an efficient formulation of the cRGD-LNPs, the cRGD-mediated targeting did not increase the total amount of LNP that could already accumulate passively in the subcutaneous tumors via the EPR effect.In a second objective, we tried to improve this targeting and worked on second generation nanoparticles made of a silica matrix covered by a cRGD peptide combined with another peptide, ATWLPPR, which targets Neuropilin-1 (NRP1). NRP1, a co-receptor of VEGFR2, is also involved in neo-angiogenesis and tumor growth. Dual-targeted cRGD/ATWLPPR-SiNPs were thus expected to provide a better tumor targeting as well as an improved anti-angiogenic activity as compared to cRGD-only-SiNPs. However, we found a possible antagonistic effect only with cRGD-SiNPs without synergy or additive effect despite the presence of the two ligands. In contrast, our preliminary results suggest that the dual-targeted SiNPs may trigger a cell proliferation and tumor-promoting effect. This should be further investigated, but one interesting consequence would be that the delivery of selected therapeutic agents using our dual-targeted SiNPs may provide an interesting antitumor activity

Does State-Driven Social Economy Work? The Case of Community Business in South Korea

What is the role of the government in enhancing social economy? South Korea has implemented projects and programs to enhance social economy. This paper discusses the positive role of government intervention by looking at the case of community business in South Korea. In addition, some limitations are discussed. Qualitative data based on in-depth interviews with diverse stakeholders and participants were included. In addition, a comprehensive analysis of government documents and literature was conducted. In spite of some bureaucratic and institutional limitations, the village company program of Korea has played an important role in enhancing the social economy for ten years. In particular, the early stages of government intervention in Korea have been successful. However, when the government intends to get involved in enhancing the social economy, it is necessary to carefully prepare formal and informal institutions

Implementation of Voice-Based Report Generator Application for Visually Impaired

The college entrance rate of the disabled is gradually increasing, and each university is trying to provide equal rights and opportunities for college students with disabilities. However, students with disabilities still have difficulty adapting to college life due to limitations in the range of experience and diversity, restrictions in walking ability, and restrictions on interaction with the environment. Visually impaired students cannot perform tasks given by universities independently without the help of others, but universities do not have a system that is helpful except for supporting helpers. Therefore, in this paper, we aimed to develop independent report generation software, VTR4VI (Voice to Report program for the Visually Impaired) for students with visual impairment by using mobile devices that are always in possession. Since the existing speech recognition document editing software is designed for non-visually impaired people, it is difficult for the visually impaired to use. Accordingly, the requirements of a report generator for blind students were identified so blind students could freely perform assignments or write reports without helpers, just like non-visually impaired students. This software can be easily used by clicking on the Bluetooth remote control instead of touching the phone screen, and the operation is simple. As a result of our usability evaluation, our VTR4VI will surely help the visually impaired to study and make a written report

Analysis of Influencing Factors in Purchasing Electric Vehicles Using a Structural Equation Model: Focused on Suwon City

The global automobile market is promoting the introduction of eco-friendly vehicles such as electric vehicles and hydrogen vehicles. However, disadvantages such as expensive prices and limited mileage compared to internal combustion engine vehicles have become obstacles to the expansion of eco-friendly vehicles. Therefore, in this study, a survey was conducted on the purchase of electric vehicles for citizens of Suwon. Using the survey data, a structural equation model was constructed to analyze the factors affecting the purchase of electric vehicles, which are eco-friendly vehicles. The results indicate that a lack of information and government policy on EV, the level of EV recognition and subsidy policy do not have an effect on EV purchase. However, charging infrastructure, battery performance and safety, operating conditions including ramps or use of heaters and air conditioners, subsidy effects and charging services demonstrate positive effects on EV purchase. Using direct and indirect effect analysis, the study shows that higher government subsidy and visiting charging services are the two most influential factors on EV purchase, followed by EV driving environment, charging infrastructure, battery performance and safety, and a lack of information and electric vehicle supply policy

Analysis of Influencing Factors in Purchasing Electric Vehicles Using a Structural Equation Model: Focused on Suwon City

The global automobile market is promoting the introduction of eco-friendly vehicles such as electric vehicles and hydrogen vehicles. However, disadvantages such as expensive prices and limited mileage compared to internal combustion engine vehicles have become obstacles to the expansion of eco-friendly vehicles. Therefore, in this study, a survey was conducted on the purchase of electric vehicles for citizens of Suwon. Using the survey data, a structural equation model was constructed to analyze the factors affecting the purchase of electric vehicles, which are eco-friendly vehicles. The results indicate that a lack of information and government policy on EV, the level of EV recognition and subsidy policy do not have an effect on EV purchase. However, charging infrastructure, battery performance and safety, operating conditions including ramps or use of heaters and air conditioners, subsidy effects and charging services demonstrate positive effects on EV purchase. Using direct and indirect effect analysis, the study shows that higher government subsidy and visiting charging services are the two most influential factors on EV purchase, followed by EV driving environment, charging infrastructure, battery performance and safety, and a lack of information and electric vehicle supply policy

Identifying patients with deteriorating generalized pustular psoriasis: Development of a prediction model

© 2022 Japanese Dermatological Association.Generalized pustular psoriasis (GPP) is a life-threatening condition; however, little is known about the factors that can predict GPP patients manifesting a deteriorating course. To investigate the demographics and clinical features of adult inpatient GPP and propose a prediction model for detecting fatal GPP (fGPP) and GPP requiring intensive care unit admission (iGPP) patients, a nationwide population-based retrospective cohort study was conducted. The adult inpatients with GPP from January 2007 to December 2020 were assessed. The 800 cases were aged 51.0 years (median [interquartile range, 37.0–64.0]). Overall, 21 iGPP (64.0 years [54.0–77.0]) and 17 fGPP (75.0 years [68.0–77.0]) cases were identified as deteriorating GPP. Renal disease (odds ratio [OR], 7.31), myocardial infarction history (OR, 4.29), liver disease (OR, 2.82), and diabetes mellitus (OR, 2.34) were identified as predictors for iGPP. For fGPP, myocardial infarction history (OR, 5.10) and psoriasis history (OR, 3.13) were established as predictors. A prediction model with scores ranging 0–11 points showed a reliable diagnostic value in detecting deteriorating GPP (area under the curve = 0.75 for iGPP and 0.83 for fGPP). In conclusion, this study provides the clinical features of deteriorating GPP. A prediction model may help physicians to identify patients with deteriorating GPP.N

Hydrogen peroxide (H2O2) suppresses hair growth through downregulation of beta-catenin

OAIID:RECH_ACHV_DSTSH_NO:T201808213RECH_ACHV_FG:RR00200001ADJUST_YN:EMP_ID:A079130CITE_RATE:3.675DEPT_NM:의학과EMAIL:[email protected]_YN:YN