Does signing auditors’ communist party membership shape audit quality? Evidence from China

In this article, we investigate the effect of signing auditors’ communist party membership on audit quality. Relying on a sample of Chinese listed firms from the period 2001 to 2019, we find that firms with signing auditors who have communist party membership conduct less earnings management, indicating that signing auditors with party membership provide high level of audit quality. Moreover, the above relationship is more pronounced in small audit firms. We also find that firms who are audited by signing auditors with party status have lower likelihood of financial statements and loss avoidance. Further analyses suggest that signing auditors with party status can earn audit fee premium. The positive relationship between signing auditors with party membership and audit quality is more pronounced in non-specialists auditors and high client importance

Heterologous protein display on the cell surface of lactic acid bacteria mediated by the s-layer protein

<p>Abstract</p> <p>Background</p> <p>Previous studies have revealed that the C-terminal region of the S-layer protein from <it>Lactobacillus </it>is responsible for the cell wall anchoring, which provide an approach for targeting heterologous proteins to the cell wall of lactic acid bacteria (LAB). In this study, we developed a new surface display system in lactic acid bacteria with the C-terminal region of S-layer protein SlpB of <it>Lactobacillus crispatus </it>K2-4-3 isolated from chicken intestine.</p> <p>Results</p> <p>Multiple sequence alignment revealed that the C-terminal region (LcsB) of <it>Lb. crispatus </it>K2-4-3 SlpB had a high similarity with the cell wall binding domains S_Aand CbsA of <it>Lactobacillus acidophilus </it>and <it>Lb. crispatus</it>. To evaluate the potential application as an anchoring protein, the green fluorescent protein (GFP) or beta-galactosidase (Gal) was fused to the N-terminus of the LcsB region, and the fused proteins were successfully produced in <it>Escherichia coli</it>, respectively. After mixing them with the non-genetically modified lactic acid bacteria cells, the fused GFP-LcsB and Gal-LcsB were functionally associated with the cell surface of various lactic acid bacteria tested. In addition, the binding capacity could be improved by SDS pretreatment. Moreover, both of the fused proteins could simultaneously bind to the surface of a single cell. Furthermore, when the fused DNA fragment of <it>gfp:lcsB </it>was inserted into the <it>Lactococcus lactis </it>expression vector pSec:Leiss:Nuc, the GFP could not be secreted into the medium under the control of the <it>nisA </it>promoter. Western blot, in-gel fluorescence assay, immunofluorescence microscopy and SDS sensitivity analysis confirmed that the GFP was successfully expressed onto the cell surface of <it>L. lactis </it>with the aid of the LcsB anchor.</p> <p>Conclusion</p> <p>The LcsB region can be used as a functional scaffold to target the heterologous proteins to the cell surfaces of lactic acid bacteria <it>in vitro </it>and <it>in vivo</it>, and has also the potential for biotechnological application.</p

Industry-finance integration activities is beneficial to the improvement of business performance of fishery companies—Based on DEA-CCR Model and DEA-Malmquist Model

Fisheries are an essential component of the national economy. The evaluation of fishery enterprises' business performance helps reveal the fishery industry's operating efficiency and serve the fishery economy's sustainable and high-quality development. This study used the data of fishery companies with industry-finance integration on the stock market from 2012-2021 and conducted a comparative study on the business performance of fishery companies with industry-finance integration on the stock market based on the DEA-CCR model and DEA- Malmquist index method. Two main results were revealed (i) the integration of industry and finance was an effective means to improve business performance, and the financial gains from the integration of industry and finance by listed fishery companies improve the overall efficiency and total factor productivity (TFP) of enterprises. (ii) The average TFP of listed fishery companies in China is declining, and technological decline is the main reason for the decline in TFP

Acclimation of photosystem II to high temperature in two Wedelia species from different geographical origins: implications for biological invasions upon global warming

More intense, more frequent, and longer heat waves are expected in the future due to global warming, which could have dramatic ecological impacts. However, few studies have involved invasive species. The aims of this study were to examine the effect of extreme heating (40/35°C for 30d) on the growth and photosynthesis of an alien invasive species Wedelia trilobata and its indigenous congener (Wedelia chinensis) in South China, and to determine the development of this invasive species and its potential adaptive mechanism. In comparison with W. chinensis, W. trilobata suffered less inhibition of the relative growth rate (RGR) and biomass production due to high temperature, which was consistent with the changes of photosystem II (PSII) activity and net photosynthetic rate (Pn). High temperature caused a partial inhibition of PSII, but the adverse effect was more severe in W. chinensis. Measurement of the minimum fluorescence (Fo) versus temperature curves showed that W. trilobata had a higher inflexion temperature of Fo (Ti), indicating greater thermostability of the photosynthetic apparatus. Moreover, comparisons of absorbed light energy partitioning revealed that W. trilobata increased xanthophyll-dependent thermal dissipation (ΦNPQ) under high temperature, while retaining the higher fraction of absorbed light allocated to photochemistry (ΦPSII) relative to W. chinensis. The results suggest that the invasive W. trilobata has a high thermostability of its photosynthetic apparatus and an effective regulating mechanism in energy partitioning of PSII complexes to minimize potential damage and to retain greater capability for carbon assimilation. These factors confer greater heat stress tolerance compared with the native species. Therefore, the invasive W. trilobata may become more aggressive with the increasingly extreme heat climates

Study on Synthesis and Photocatalytic Activity of Porous Titania Nanotubes

Using the common natural cellulose substance (filter paper) and triblock copolymer (Pluronic P123) micelles as dual templates, porous titania nanotubes with enhanced photocatalytic activity have been successfully synthesized through sol-gel methods. Firstly, P123 micelles were adsorbed onto the surfaces of cellulose nanofibers of filter paper, followed by hydrolysis and condensation of tetrabutyl titanate around these micelles to form titania layer. After calcination to remove the organic templates, hierarchical titania nanotubes with pores in the walls were obtained. The sample was characterized by X-ray diffraction pattern (XRD), scanning electron microscopy (SEM), transmission electron microscopy (TEM), nitrogen adsorption/desorption, Fourier Transform Infrared Spectroscopy (FT-IR), Ultraviolet-Visible Diffuse Reflectance Spectroscopy (UV-Vis DRS), and X-ray photoelectron spectroscopy (XPS). As compared with commercial P25 catalyst, the porous titania nanotubes prepared by this method displayed significantly enhanced photocatalytic activity for degrading methyl orange under UV irradiation. Within 10 minutes, the porous titania nanotubes are able to degrade over 70% of the original MO, while the value for the commercial Degussa P25 is only about 33%

Atosiban interacts with growth hormones as adjuvants in frozen-thawed embryo transfer cycles

ObjectiveTo investigate the interaction between atosiban and growth hormone (GH) as adjuvants in frozen-thawed embryo transfer (FET) cyclesMethodA total of 11627 patients who underwent FET at Xiamen University Affiliated Chenggong Hospital between January 2018 to December 2022 were retrospectively analyzed. Among them, 482 patients received atosiban and 275 patients received GH. The interactions were estimated by comparing the odds ratio (OR) for pregnancy comparing patients with or without atosiban adjuvant in cohorts stratified according to the presence of GH use in either the overall cohort or a propensity score (PS) matched cohort. An interaction term (atosiban × GH) was introduced to a multivariate model to calculate the ratio of OR (ORR) adjusted for confounders.ResultsFor all patients receiving atosiban administration, no obvious effect on pregnancy was observed in comparison with either matched or unmatched controls. However, when the patients were stratified according to GH administration, atosiban showed a significant association with clinical pregnancy in comparison with either matched or unmatched controls among patients with GH treatment with rate ratios (RR) of 1.32 (95%CI: 1.05,1.67) and 1.35 (95%CI: 1,1.82), respectively. On the other hand, however, the association was absent among patients without GH treatment. The adjusted ORRs in both matched and unmatched cohorts were 2.44 (95%CI: 1.07,5.84) and 1.95 (95%CI: 1.05, 3.49) respectively.ConclusionThe combination use of atosiban and GH in FET cycles is potentially beneficial to the pregnancy. However, indications for the use of atosiban and GH may need further assessment

Preventive Effect of Fructus phyllanthiin Combination with Tea Polyphenols or L-Carnitine on High-Fat Diet-Induced Obesity in Rats

Objective: To study the preventive effects of Fructus Phyllanthiin (FP) alone and combined with tea polyphenols (FP-TP) or L-carnitine (FP-LC) on high-fat diet-induced obesity in rats. Methods: The experimental, model control and positive control groups were fed a high-fat diet while the negative control group was fed a normal diet. Meanwhile, the experimental group was gavaged with FP, FP-TP or FP-LC for seven weeks. At the end of the gavage period, body mass, perirenal fat mass and peritesticular fat mass were measured, and four items of blood lipid tests in serum and liver lipid levels were detected. The levels of serum leptin, resistin and lipocalin were measured, and the activities of related enzymes and total protein levels in the liver and mRNA expression in adipose tissues were measured to observe the effects of FP and its combination with TP or LC on obesity alleviation and protection against liver injury in experimentally obese rats. Results: The body mass and body fat content of the rats in the model control group increased significantly when compared with the negative control group (P < 0.001). The rats in the FP and FP-LC intervention groups showed significant decreases in body mass, and perirenal fat and peritesticular fat contents and indexes. The levels of total cholesterol (TC), triglyceride (TG) and low-density lipoprotein cholesterol (LDL-C) in the serum and liver decreased significantly, and the level of high-density lipoprotein cholesterol (HDL-C) increased significantly. Moreover, serum leptin and resistin levels significantly dropped, and lipocalin levels increased; the activities of alkaline phosphatase (ALP), aspartate aminotransferase (AST), alanine aminotransferase (ALT) and the content of malondialdehyde (MDA) in the liver decreased, and the activity of superoxide dismutase (SOD) increased; the mRNA expression of adenosine 5’-monophosphate-activated protein kinase (AMPK) α-2 was significantly up-regulated in adipose tissues. On the other hand, FP-TP intervention had no significant anti-obesity effect. Conclusion: FP can prevent high-fat diet-induced obesity in rats, being more effective when used alone than when combined with TP or LC

Disentangling the effects of vapor pressure deficit on northern terrestrial vegetation productivity

The impact of atmospheric vapor pressure deficit (VPD) on plant photosynthesis has long been acknowledged, but large interactions with air temperature (T) and soil moisture (SM) still hinder a complete understanding of the influence of VPD on vegetation production across various climate zones. Here, we found a diverging response of productivity to VPD in the Northern Hemisphere by excluding interactive effects of VPD with T and SM. The interactions between VPD and T/SM not only offset the potential positive impact of warming on vegetation productivity but also amplifies the negative effect of soil drying. Notably, for high-latitude ecosystems, there occurs a pronounced shift in vegetation productivity\u27s response to VPD during the growing season when VPD surpasses a threshold of 3.5 to 4.0 hectopascals. These results yield previously unknown insights into the role of VPD in terrestrial ecosystems and enhance our comprehension of the terrestrial carbon cycle\u27s response to global warming

Comprehensive toxicological, metabolomic, and transcriptomic analysis of the biodegradation and adaptation mechanism by Achromobacter xylosoxidans SL-6 to diuron

Biodegradation was considered a promising and environmentally friendly method for treating environmental pollution caused by diuron. However, the mechanisms of biodegradation of diuron required further research. In this study, the degradation process of diuron by Achromobacter xylosoxidans SL-6 was systematically investigated. The results suggested that the antioxidant system of strain SL-6 was activated by adding diuron, thereby alleviating their oxidative stress response. In addition, degradation product analysis showed that diuron in strain SL-6 was mainly degraded by urea bridge cleavage, dehalogenation, deamination, and ring opening, and finally cis, cis-muconic acid was generated. The combined analysis of metabolomics and transcriptomics revealed the biodegradation and adaptation mechanism of strain SL-6 to diuron. Metabolomics analysis showed that after the strain SL-6 was exposed to diuron, metabolic pathways such as tricarboxylic acid cycle (cis, cis-muconic acid), glutathione metabolism (oxidized glutathione), and urea cycle (arginine) were reprogrammed in the cells. Furthermore, diuron could induce the production of membrane transport proteins in strain SL-6 cells and overexpress antioxidant enzyme genes, finally ultimately promoting the up-regulation of genes encoding amide hydrolases and dioxygenases, which was revealed by transcriptomics studies. This work enriched the biodegradation mechanism of phenylurea herbicides and provided guidance for the removal of diuron residues in the environment and promoting agriculture sustainable development