Accounting Conservatism, Changes In Real Investment, And Analysts Earnings Forecasts

This study examines whether sell-side analysts fully incorporate into their earnings forecasts the joint effects between accounting conservatism and changes in real investment on the quality of current earnings. Our results indicate that sell-side analysts do not fully incorporate such effects when they forecast future earnings so that they overestimate (underestimate) future earnings when current earnings are inflated (depressed) by those effects. Thus, we conclude that sell-side analysts do not recognize fully the joint effects between accounting conservatism and real activity on the earnings quality and that they need to mitigate their bias to enhance market efficiency by providing investors with a good benchmark for their earnings expectation

Association between the Korean Triage and Acuity Scale level and hospitalization of children with abdominal pain in the emergency department

Purpose The Korean Triage and Acuity Scale (KTAS) is a triage tool for patients in the emergency department (ED). We aimed to investigate the association between the KTAS level and hospitalization of children with abdominal pain, a common chief complaint in the ED. Methods This study retrospectively reviewed medical records of children aged 3 to 14 years who visited the ED with abdominal pain as a chief complaint. KTAS level (1-3 vs. 4-5), age, gender, presence of associated symptoms (vomiting, diarrhea, hematochezia, and fever), and disposition (rapid discharge, discharge after intravenous hydration, and hospitalization) were collected and compared between the children with KTAS 1-3 and 4-5. Results Of 1,050 children enrolled, 618 (58.9%) were classified as KTAS 1-3, and 36 (3.4%) were hospitalized. Vomiting was the most common associated symptom in both groups (63.6%), and 41.5% underwent discharge after intravenous hydration. The children with KTAS 1-3 were more frequently hospitalized (5.0% vs. 1.2%, P < 0.001). Conclusion The KTAS may be reliable to predict the hospitalization of children with abdominal pain in the ED with additional consideration of the associated symptoms

Trophic diversity of chemosymbiont hosts in deep-sea hydrothermal vents using amino acid nitrogen isotopes

Chemosymbiotic species inhabiting deep-sea hydrothermal vents are known to rely on microbial symbionts for nutrition. However, the relative contributions of heterotrophic energy sources to their diets remain poorly understood. In this study, we investigate the trophic positions (TP) of symbiont-bearing taxa, including vent mussels, snails, and shrimps, and examine the contribution of copepods and detrital organic matter (OM) to the food chain. Amino acid nitrogen isotopic compositions (δ15NAA) were used to investigate the TP of vent mussels (Bathymodiolus septemdierum and Gigantidas vrijenhoeki), snails (Alviniconcha spp.), and shrimps (Alvinocaris sp. and Rimicaris kairei) from two different vent environments. δ15NAA values in copepods and OM were also measured. Microbial resynthesis index (ΣV) was calculated to predict the contribution of reworked OM as an energy source to the hydrothermal vent ecosystem. Variations in TP were observed among vent mussels and snails from different vent environments, with higher TP in species from diffusing vents than in those from black smoker vents. Shrimps dwelling in a single diffusing vent exhibited distinct TP, suggesting that microhabitat and phylogeny may influence their energy acquisition. Notably, copepods occupied higher TPs than expected, possibly owing to the consumption of detrital OM. Our findings provide new insights into the trophic diversity of chemosymbiotic species in deep-sea hydrothermal vents and demonstrate the utility of δ15NAA analysis as a tool for unraveling food web dynamics and ecosystem functioning in these unique environments

Distribution Characteristics of Eurasian tree sparrow in the City–On 6 metropolitan cities (Incheon, Daejeon, Daegu, Gwangju, Ulsan, Busan)

Eurasian tree sparrow data from the 4th National Ecosystem Survey (2014 ~ 2018) were used for sparrows, which are known to decrease by about one third over 40 years. Data on altitude and land type among GIS factors in the Eurasian tree sparrow Recorded 6 Metropolitan City(Incheon, Daejeon, Daegu, Gwangju, Ulsan, Busan) of Republic of Korea were generated. As a result, altitudes and land types were generated for 578 Eurasian tree sparrow

DNA methylation loss promotes immune evasion of tumours with high mutation and copy number load

Mitotic cell division increases tumour mutation burden and copy number load, predictive markers of the clinical benefit of immunotherapy. Cell division correlates also with genomic demethylation involving methylation loss in late-replicating partial methylation domains. Here we find that immunomodulatory pathway genes are concentrated in these domains and transcriptionally repressed in demethylated tumours with CpG island promoter hypermethylation. Global methylation loss correlated with immune evasion signatures independently of mutation burden and aneuploidy. Methylome data of our cohort (n = 60) and a published cohort (n = 81) in lung cancer and a melanoma cohort (n = 40) consistently demonstrated that genomic methylation alterations counteract the contribution of high mutation burden and increase immunotherapeutic resistance. Higher predictive power was observed for methylation loss than mutation burden. We also found that genomic hypomethylation correlates with the immune escape signatures of aneuploid tumours. Hence, DNA methylation alterations implicate epigenetic modulation in precision immunotherapy