1,314 research outputs found

    Identification and characterisation of a steroid response element-binding protein

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    The steroid hormone receptors (SR) are nuclear transcription factors which, upon activation by hormone binding, bind specifically to short DNA sequences called steroid response elements (SRE) in steroid regulated genes, and alter the transcription rates of those genes.The consensus oestrogen response element (ERE) and glucocorticoid response element (GRE) can work alone as hormonedependent transcriptional enhancers in vivo, when linked to a heterologous promoter. However, highly specific binding of purified SR to a SRE in vitro has not been demonstrated; in many cases, purified oestrogen (ER) and glucocorticoid (GR) receptor discern between their specific SRE and non specific DNA with less than 10-fold discrimination.Several studies have implicated the involvement of accessory proteins that increase the affinity of purified SR for its SRE in vitro. In vivo, such accessory proteins may be involved in high affinity binding of SR to a SRE to confer transcriptional regulation.This thesis describes the identification and characterisation of a steroid response element-binding protein (SRE-BP) and argues that by modulating the interaction of different SRs with their target SREs, the SREBP plays a role in steroid hormone action.Whole cell extracts (WCE) of HeLa, GH3 and CV-1 cells contain SREBP activity. SRE-BP activity is also present in nuclear extracts of HeLa cells and WCE of liver tissue.The SRE-BP binds specifically to two classes of functionally distinct SREs. In gel retardation experiments the SRE-BP binds preferentially to oligonucleotides containing a consensus ERE or a symmetrical GRE; it binds less well to a mutant GRE and does not bind to a symmetrical thyroid response element. The SRE-BP does not recognise transcription factor binding sites present in the Herpes Simplex Virus thymidine kinase gene promoter.Using gel filtration chromatography, the SRE-BP has been partially purified and shown to have a relative molecular weight under nondenaturing conditions of 205kD (± 20kD), as it exists in solution. The molecular weight of the SRE-BP when bound to an ERE oligonucleotide is 200kD (± 27kD) as determined by pore gradient gel electrophoresis. Thus, the SRE-BP species that exists in solution is the same as the DNA-bound form of the SRE-BP. Crosslinking experiments show that the SRE-BP is not a single ~200kD polypeptide, but is a protein complex made up of different subunits. Preliminary results suggest the DNA-binding subunit of the SREBP is between 88kD and 42kD.Hence, the SRE-BP is a sequence specific DNA binding protein, it is neither ER nor GR, as demonstrated by its cell type distribution, its DNA sequence specificity, and its relative molecular weight.Preliminary evidence is presented suggesting that HeLa WCE which contain SRE-BP activity can increase the binding of in vitro translated ER to a consensus ERE in a gel retardation assay. A role for accessory proteins in SR DNA-binding activity is further substantiated by the finding that in vitro translated ER binds to an ERE as part of a 362kD complex and not simply as a 130kD ER homodimer

    Who is Responsible for the Child? - A Teacher Closes the Series

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    It was with a reluctant feeling that I finally consented to offer a modest contribution for this issue of the Iowa Homemaker, that splendid growing publication, which is so replete with worthwhile topics, written in the most original style by the various students of its editorial staff, as well as by those of the faculty who are recognized as authorities in their special work, or by those who have gone into larger fields of service from Iowa State College

    Operating segments:the usefulness of IFRS 8

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    Effects of living near a new urban motorway on the travel behaviour of local residents in deprived areas: Evidence from a natural experimental study

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    We evaluated the effects of a new motorway built through deprived neighbourhoods on travel behaviour in residents. This natural experiment comprised a longitudinal cohort (n=365) and two cross-sectional samples (baseline n=980; follow-up n=978) recruited in 2005 and 2013. Adults from one of three study areas - surrounding the new motorway (South), an existing motorway (East), or no motorway (North) - completed a previous day travel record. Adjusted two-part regression models examined associations between exposure and outcome. Compared to the North, cohort participants in the South were more likely to undertake travel by any mode (OR 2.1, 95% CI 1.0–4.2) at follow-up. Within the South study area, cohort participants living closer to a motorway junction were more likely to travel by any mode at follow-up (OR 4.7, 95% CI 1.1–19.7), and cross-sectional participants living closer were more likely to use a car at follow-up (OR 3.4, 95% CI 1.1–10.7), compared to those living further away. Overall, the new motorway appeared to promote travel and car use in those living nearby, but did not influence active travel. This may propagate socioeconomic inequalities in non-car owners

    Pre-service Music Teachers’ Understanding of Blended Learning: Implications for Teaching Post COVID-19

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    The significant increase in online teaching during the COVID-19 pandemic has created a heightened need for educators to implement teaching methods which do not rely solely on “face-to-face” learning within the same physical space. Blended Learning (BL) is one such approach, allowing for flexibility in the delivery of a class and constant access to unit materials. This paper reports on an investigation, by two Australian Pre-service Teacher (PST) educators, of their students’ understanding of BL at the beginning and end of a BL music method unit. Data were collected for three consecutive years with three separate cohorts. Findings indicated that the majority of the participants began the unit with little to no understanding of BL. This improved considerably through direct BL experience, with some exceptions. The implications for the development of flexible and responsive PST education in the current and post pandemic education environment are considered

    Making Pedagogy Tangible: Developing Skills and Knowledge Using a Team Teaching and Blended Learning Approach

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    In an era of accountability government and industry bodies are mandating that teacher education programs provide evidence of their impact. This paper provides an example of evidence-based practice, exploring how a team teaching and blended learning approach influenced the development of pre-service teachers (PSTs) competency skills and knowledge. This approach was introduced to an initial teacher education (ITE) specialist music secondary methods unit to ensure that the tertiary learning context aligned with contemporary innovations in schools and provided authentic learning and teaching opportunities. Using an embedded advanced mixed methodology, this research had two phases. Phase 1 explored the development of competency skills and knowledge as perceived by PSTs during the ITE music methods unit. Phase 2 investigated the practical application of these skills and knowledge in professional educational contexts post the completion of the unit. Compelling evidence suggests that by making pedagogy tangible, PSTs will be provided with opportunities to develop knowledge constructs and skills relevant to the ever changing demands of the profession

    The temporal nature of legitimation:the case of IFRS8

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    Legitimation can operate on an episodic or continual basis [Suchman, M.C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20(3), 571-610]. We examine the temporal legitimation of the International Accounting Standards Board (IASB)'s actions during the adoption and review of International Financial Reporting Standard (IFRS) 8 Operating Segments. We conceptualise the controversy surrounding IFRS8 as an episode when the IASB sought segmental reporting convergence with the US standard, Statement of Financial Accounting Standard 131. Interpreting evidence from 15 (20) semi-structured interviews undertaken in 2009 (2011), before (after) entities reported under IFRS8, reveals its adoption precipitated an episodic legitimacy threat from selected audiences to the actions of the IASB. We discuss the IASB's attempt to influence legitimation for this episode through commitment to a post-implementation review [IFRS Foundation. (2011). Post implementation reviews: Plan for developing the framework for conducting post-implementation reviews. IASB Board meeting February 2011. Retrieved July 27, 2011, from http://www.ifrs.org/NR/rdonlyres/ 3E1502E4-F1E8-4907-838B-FFB20C7268ED/0/PIR02111st2ndb04obs.pdf] of IFRS8. Interpreting legitimacy concerns across diverse audiences about specific actions of the IASB (the introduction of IFRS8) enables us to draw conclusions about the resilience of the IASB as a standard setting organisation, in itself

    Earnings management in Libyan commercial banks:Perceptions of stakeholders

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    [Excerpt] On behalf of the AFL-CIO, I am writing to urge you to support an amendment offered by Senators Brown and Merkley to the Moving Ahead for Progress in the 21 st Century Act, or Map 21 (S. 1813). The Brown/Merkley amendment would close loopholes in current law that allow federally assisted projects to avoid Buy America requirements to procure foreign iron, steel, and manufactured goods

    Earnings management in Libyan commercial banks:Perceptions of stakeholders

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    The issue of earnings management has continued to be problematic in the financial reporting context. It has proved to be an important topic that concerns a wide range of stakeholders, including regulators, investors and preparers. The objective of this paper is to examine the perceptions of different stakeholders with regard to the financial reporting quality of Libyan Commercial Banks (LCBs) by addressing the issue of earnings management. The paper adopts a qualitative approach in order to investigate the topic of earnings management. It considers motives for, and techniques of, earnings management as well as the role and potential role for accounting standards and improved corporate governance in addressing the issue. The paper reports on 28 semi-structured interviews with different stakeholders of LCBs. It is found that financial reporting quality is perceived to be impaired as a result of earnings management. It also provides prima facie evidence of some fraudulent activity in the management of earnings. IFRS/IAS as well as a sound corporate governance system are perceived to have an important potential role in improving financial reporting quality. Some confusion and ambiguity in the understanding of the term earnings management was also identified
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