25 research outputs found

    Prenatal testosterone supplementation alters puberty onset, aggressive behavior, and partner preference in adult male rats

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    The objective of this study was to investigate whether prenatal exposure to testosterone (T) could change the body weight (BW), anogenital distance (AGD), anogenital distance index (AGDI), puberty onset, social behavior, fertility, sexual behavior, sexual preference, and T level of male rats in adulthood. To test this hypothesis, pregnant rats received either 1 mg/animal of T propionate diluted in 0.1 ml peanut oil or 0.1 ml peanut oil, as control, on the 17th, 18th and 19th gestational days. No alterations in BW, AGD, AGDI, fertility, and sexual behavior were observed (p > 0.05). Delayed onset of puberty (p 0.05), altered pattern of sexual preference (p < 0.05), and reduced T plasma level (p < 0.05) were observed for adult male rats exposed prenatally to T. In conclusion, the results showed that prenatal exposure to T was able to alter important aspects of sexual and social behavior although these animals were efficient at producing descendants. In this sense more studies should be carried to evaluated the real impact of this hormonal alteration on critical period of sexual differentiation on humans, because pregnant women exposed to hyperandrogenemia and then potentially exposing their unborn children to elevated androgen levels in the uterus can undergo alteration of normal levels of T during the sexual differentiation period, and, as a consequence, affect the reproductive and behavior patterns of their children in adulthood.Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES

    Determinants of earnings management choice among publicly listed industrial firms in the Philippines

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    © 2018 by De La Salle University. Earnings management involves the use of acceptable accounting rules and procedures as well as circumventing business activities to achieve desired ends. In the literature, earnings management through discretionary accruals has always been associated with an opportunistic motive to mislead various stakeholders about a business’ financial performance to the advantage of owners and managers. However, the literature presented two possible motives behind earnings management, namely: an opportunistic, a self-serving perspective which mirrors the agency problem; and an efficient motive which utilizes earnings management as a signalling mechanism to send signals about the firm to its stakeholders. In this paper, we investigate the type of earnings management employed by industrial firms in the Philippine Stock Exchange (PSE). Evidence was found that managers use earnings management in an efficient perspective to signal private information to stakeholders. In addition, the study examined firm-specific characteristics in terms of profitability, leverage, cash flows from operations, and firm size. Furthermore, this study also examined corporate governance variables such as the number of independent board of directors, the presence of CEO duality, board size, and audit quality. We also examined the effect of these variables on a firm’s tendency to engage in earnings management using discretionary accruals. Results revealed that among the firm specific characteristics, leverage and cash flow from operations are both significantly and positively related to a firm’s level of discretionary accruals, while profitability was found to be negatively related. However, we found that corporate governance variables such as board size, board independence, CEO duality, and audit quality were all insignificant predictors of a firm’s earnings management activities

    Effect of firm characteristics and corporate governnace on earnings management: Evidence from publicly listed property sector in the Philippines

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    Two types of earnings management, opportunistic and efficient motive, were presented in the literature. This paper aimed to investigate the type of earnings management employed by publicly listed property sector firms in the Philippines. Furthermore, the study also examined the effect of firm characteristics and corporate governance practices on firm’s level of earnings management using discretionary accruals. In conducting this study, panel-data econometric technique; particularly the ordinary least squares was used to determine which among the firm-specific characteristics (profitability, leverage, cash flows from operations, and firm size) or corporate governance mechanisms (CEO duality, board size, board independence, and audit quality) significantly influence publicly listed property sector firms’ earnings management activities using discretionary accruals. Results show that these firms employ efficient type of earnings management. Also, cash flows from operations, firm size, and CEO duality are statistically significant predictors of earnings management for property firms. Except for cash flows from operations, these results contradict the initial findings of Cudia and Dela Cruz (2018) when they subjected the same model for industrial firms. Such similarity and differences warrant for further analysis on the peculiarities and intrinsic characteristics of the industrial and property sector in the Philippines. Such will point to certain policy frameworks in enabling earnings management to be harnessed in satisfying the firms’ bottom lines

    Effect of firm characteristics and corporate governance practices on earnings management: Evidence from publicly listed property sector firms in the Philippines

    No full text
    Two types of earnings management (EM), opportunistic and efficient motive, were presented in the literature. This article aimed to investigate the type of EM employed by publicly listed property sector firms in the Philippines. Furthermore, the study also examined the effect of firm characteristics and corporate governance practices on firm’s level of EM using discretionary accruals. In conducting this study, panel data econometric technique, particularly the ordinary least squares was used to determine which among the firmspecific characteristics (profitability, leverage, cash flows from operations and firm size) or corporate governance mechanisms (CEO duality, board size, board independence and audit quality) significantly influence publicly listed property sector firms’ EM activities using discretionary accruals. Results show that these firms employ efficient type of EM. Also, cash flows from operations, firm size and CEO duality are statistically significant predictors of EM for property firms. Except for cash flows from operations, these results contradict with prior studies when the same model was subjected for industrial firms. Such similarities and differences from previous studies warrant for further analysis on the peculiarities and intrinsic characteristics of the industrial and property sector in the Philippines. Such will point to certain policy frameworks in enabling EM to be harnessed in satisfying the firms’ bottom lines

    Effects of Nandrolone Decanoate and Resistance Exercise on Skeletal Muscle in Adult Male Rats

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    Effects of nandrolone decanoate and resistance exercise on skeletal muscle in adult male rats

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    The aim of this study was to compare the effects of resistance exercise associated or not with nandrolone decanoate (ND) on skeletal muscles and body mass of adult male rats. Training protocol consisted of 15 jump sessions, for 6 weeks. ND (5mg/kg) was administered twice a week. The exercise was effective in inducing respective enlargements in fiber areas of extensor digitorum longus and soleus muscles. ND associate with exercise was also able to induce increases in fiber areas these muscles. In untrained group that received nandrolone decanoate an improved in muscular parameters could be observed. In conclusion, the resistance exercise was able to promote an enlargement in fiber areas of both muscles studied without ND treatment, indicating that after a period of time of adaptation to exercise, the muscular effects caused by ND could be achieved in the same way by exercise, without ND and without risks for health.El objetivo de este estudio fue comparar los efectos del ejercicio de resistencia con o sin decanoato de nandrolona (DN) en el músculo esquelético y la masa corporal de ratas macho adultas. El protocolo de entrenamiento consistió en 15 sesiones durante 6 semanas de saltos. DN 5mg/kg se administró dos veces durante la semana. El ejercicio fue efectivo para inducir un aumento en el área de las fibras de los músculos extensor largo de los dedos y sóleo. El DN asociado con el ejercicio fue capaz de inducir un aumento en el área de las fibras de los músculos. En el grupo de DN sin entrenamiento, se observó un aumento en los parámetros musculares evaluados. El ejercicio de resistencia sin DN fue capaz de promover un aumento en el área de las fibras de los músculos, lo que indica que después de un período de adaptación al ejercicio, el efecto en los músculos causada por la DN se logró por el ejercicio, sin una gestión DN y los consiguientes peligros para la salud.Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES

    Knowledge and Attitudes Towards Mental Health Conditions among Pharmacy Interns of Specialized Hospital

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    The purpose of this study is to determine the knowledge and attitudes toward mental health conditions of Pharmacy Interns in Specialized Hospital, and the role of demographic characteristics needs to be considered when investigating stigma and its relationship to mental health knowledge. Finally, align and formulate programs for Pharmacy Internship in Specialized Hospital to strengthen the positive attitudes and mitigate the negative attitudes toward mental health further. The Mental Illness: Clinician's Attitudes Scale (Medical Student Version MICA-2) and the Mental Health Knowledge Schedule (MAKS) were completed by 25 Pharmacy Interns of Specialized Hospitals. Descriptive statistics were done to describe differences in demographic characteristics. Parametric Test Pearson R was used to assess the relationship between the knowledge and attitudes of Pharmacy Interns. The Analysis of Variance (ANOVA) was the test used to compare the variations in total scores between MICA and MAKS based on various demographic factors. This study revealed that pharmacy interns of specialized hospitals have a generally positive attitude and are knowledgeable about mental health conditions. In this study, having more mental health knowledge correlates with a less stigmatizing attitude. There was a significant difference in the attitude of Pharmacy Interns when grouped according to their educational attainment. As a recommendation, evaluation after the Pharmacy Internship through MICA and MAKS can be done. Also, Specialized Hospitals should consider implementing intervention programs to advance mental health knowledge and positive attitudes among Pharmacy Interns

    Urocortin 1 expression and secretion by human umbilical vein endothelial cells: In vitro effects of interleukin 8, interferon γ, lipopolysaccharide, endothelin 1, prostaglandin F-2α, estradiol, progesterone and dexamethasone

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    Urocortin 1 (Ucn1) is a 40-amino-acid peptide that has vasodilatory activity and displays immunomodulatory and antioxidant properties. Maternal and cord plasma Ucn1 levels are increased in preeclampsia and preterm labor, but the mechanisms of such increase are poorly known. Thus, we investigated Ucn1 localization in human umbilical cord and assessed some potential stimuli to Ucn1 release by human umbilical vein endothelial cells (HUVEC). Human umbilical cords were obtained at uncomplicated term pregnancy (n=11). Ucn1 localization was assessed by immunohistochemistry and quantified. HUVEC were grown in vitro to confluence, then incubated with serial concentrations of interleukin (IL)-8, interferon (INF)-gamma, lipopolysaccharide (LPS), endothelin (ET)-1, prostaglandin (PG)F-2alpha, estradiol, progesterone and dexamethasone and Ucn1 concentrations were measured in the supernatants. Ucn1 was immunolocalized with similar intensity in umbilical cord arteries, vein and Wharton's jelly. Ucn1 mRNA was detected in all HUVEC cultures and Ucn1 peptide was detectable in culture medium from untreated cells at different time points. Incubation with IFN-gamma increased Ucn1 secretion in a dose-dependent manner. Treatments with IL-8, LPS, ET-1 and dexamethasone were able to increase three to fourfold Ucn1 release from cultured endothelial cells. In conclusion, umbilical vessels express Ucn1 and may be a contributive source of Ucn1 release into fetal-placental circulation. IL-8, IFN-gamma, LPS, ET-1 and dexamethasone promote Ucn1 secretion from cultured HUVE
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