An Examination of the Roles of Organization Capital in Accounting and Finance.

Ph.D. Thesis. University of Hawaiʻi at Mānoa 2018

Cash Holdings and Firm Performance in the Restaurant Industry

This study explores the link between cash holdings and performance outcomes in public restaurant companies in the United States, leveraging the critical role played by the industry context. We hypothesize that cash holdings have positive associations with both short-term and long-term firm performance in the restaurant industry. Our empirical analyses, based on fixed-effect regression models that control for all time-invariant variables, reveal that holding cash can improve performance in the restaurant industry, in support of our hypotheses

Legal Environment Changes and Firm Value: Evidence From the 1999 SGI Case

The 1999 Silicon Graphics International (SGI) case reduced litigation risks and allowed for discretion in financial statements, resulting in a decrease in the expected losses associated with litigation. In this paper, we explore this new legislative environment and examine the pathways underlying the impact of changes to the legal environment on firm value. Accordingly, this study visualizes how these changes can enhance the value of a firm. In addition, this paper reveals how managers react to the legal changes in financial reporting practices

A Point Crack Source Location Method without Velocity Information in Anisotropic Plates

Locating cracks in a solid object using acoustic emission (AE) is useful both for detecting defects during safety monitoring and for basic laboratory studies of fractures. We developed an acoustic source location (ASL) method without the use of velocity information with AE in anisotropics plates, such as carbon fiber-reinforced polymers. Assuming that the propagation velocity of an unknown elastic wave is constant in anisotropic materials, the objective function to be minimized is defined based on the elliptic wavefront shape-based technique. The objective function is minimized using an iterative method, such as the gradient descent method. As a result of the numerical experiments and PLB testing on a carbon fiber-reinforced polymer plate, the method is accurate within 5% and is stable against noise

A Point Crack Source Location Method without Velocity Information in Anisotropic Plates

Locating cracks in a solid object using acoustic emission (AE) is useful both for detecting defects during safety monitoring and for basic laboratory studies of fractures. We developed an acoustic source location (ASL) method without the use of velocity information with AE in anisotropics plates, such as carbon fiber-reinforced polymers. Assuming that the propagation velocity of an unknown elastic wave is constant in anisotropic materials, the objective function to be minimized is defined based on the elliptic wavefront shape-based technique. The objective function is minimized using an iterative method, such as the gradient descent method. As a result of the numerical experiments and PLB testing on a carbon fiber-reinforced polymer plate, the method is accurate within 5% and is stable against noise

High-throughput Screening Device Based Evolutionary Protein Engineering for Enhancing Itaconate Production from Acetate

2

Circuit-guided Synthetic Acclimation of Microbial Consortia for Improving Biochemical Production

2

The novel <i>carboxylesterase 1</i> variant c.662A>G may decrease the bioactivation of oseltamivir in humans

<div><p>Background</p><p>Human carboxylesterase 1 (CES1) is a serine esterase that hydrolyses various exogenous and endogenous compounds including oseltamivir, a prodrug used to treat influenza. A novel <i>CES1</i> c.662A>G single nucleotide polymorphism (SNP) was predicted to decrease CES1 enzymatic activity in an <i>in silico</i> analysis. This study evaluated the effect of the c.662A>G SNP on the pharmacokinetics (PK) of oseltamivir in humans.</p><p>Methods</p><p>A single oral dose of oseltamivir at 75 mg was administered to 20 healthy subjects, 8 heterozygous c.662A>G carriers (c.662AG) and 12 non-carriers (c.662AA). The concentrations of oseltamivir and its active metabolite, oseltamivir carboxylate, were measured in plasma and urine using a validated liquid chromatography-tandem mass spectrometry (LC-MS/MS) method. The PK parameters were calculated using a noncompartmental method. The geometric mean ratios (GMR, c.662AG to c.662AA) of the PK parameters and their 90% confidence intervals (CI) were calculated.</p><p>Results</p><p>The systemic exposure to oseltamivir, as assessed by the AUC_0-48h of oseltamivir, was increased by 10% in c.662AG subjects, whereas the AUC_0-48h of oseltamivir carboxylate was 5% lower in c.662AG subjects. The GMR and 90% CI of the metabolic ratio (AUC_{0-48h, Oseltamivir carboxylate}/AUC_{0-48h, Oseltamivir}) was 0.87 (0.66–1.14). The amount of unchanged oseltamivir excreted in the urine was increased by 15% in subjects with the c.662AG genotype.</p><p>Conclusions</p><p>This result suggests that CES1 enzymatic activity may be decreased in these heterozygous allele carriers, although further studies are warranted to investigate the clinical implications of this genetic variation on CES1 substrate drugs.</p><p>Trial registration</p><p>ClinicalTtrials.gov <a href="https://clinicaltrials.gov/ct2/show/NCT01902342" target="_blank">NCT01902342</a></p></div

Study flowchart.

<p>Study flowchart.</p