Corporate Governance and Earnings Management in Taiwan: A Quantile Regression Approach

This study examines the effect of family ownership and board independence on earnings management using quantile regression. Based on a large sample of Taiwanese companies, our results show that the effects of family ownership and board independence on earnings management differ across quantiles. Higher family ownership and greater proportion of independent directors affect earnings management positively and negatively respectively for firms in the lower quantile, but not in the higher quantile. Our findings can reconcile the conflicting predictions by the agency and stewardship theories about the effectiveness of family ownership and board independence on earnings management, with implications for regulators

Commentary on the Regulation of Viral Proteins in Autophagy Process

The ability to subvert intracellular antiviral defenses is necessary for virus to survive as its replication occurs only in the host cells. Viruses have to modulate cellular processes and antiviral mechanisms to their own advantage during the entire virus life cycle. Autophagy plays important roles in cell regulation. Its function is not only to catabolize aggregate proteins and damaged organelles for recycling but also to serve as innate immunity to remove intracellular pathogenic elements such as viruses. Nevertheless, some viruses have evolved to negatively regulate autophagy by inhibiting its formation. Even more, some viruses have employed autophagy to benefit their replication. To date, there are more and more growing evidences uncovering the functions of many viral proteins to regulate autophagy through different cellular pathways. In this review, we will discuss the relationship between viruses and autophagy and summarize the current knowledge on the functions of viral proteins contributing to affect autophagy process

Precision Medicine for Frontotemporal Dementia

Frontotemporal dementia (FTD) is a common young-onset dementia presenting with heterogeneous and distinct syndromes. It is characterized by progressive deficits in behavior, language, and executive function. The disease may exhibit similar characteristics to many psychiatric disorders owing to its prominent behavioral features. The concept of precision medicine has recently emerged, and it involves neurodegenerative disease treatment that is personalized to match an individual's specific pattern of neuroimaging, neuropathology, and genetic variability. In this paper, the pathophysiology underlying FTD, which is characterized by the selective degeneration of the frontal and temporal cortices, is reviewed. We also discuss recent advancements in FTD research from the perspectives of clinical, imaging, molecular characterizations, and treatment. This review focuses on the approach of precision medicine to manage the clinical and biological complexities of FTD

Detection of EBV Infection and Gene Expression in Oral Cancer from Patients in Taiwan by Microarray Analysis

Epstein-Barr virus is known to cause nasopharyngeal carcinoma. Although oral cavity is located close to the nasal pharynx, the pathogenetic role of Epstein-Barr virus (EBV) in oral cancers is unclear. This molecular epidemiology study uses EBV genomic microarray (EBV-chip) to simultaneously detect the prevalent rate and viral gene expression patterns in 57 oral squamous cell carcinoma biopsies (OSCC) collected from patients in Taiwan. The majority of the specimens (82.5%) were EBV-positive that probably expressed coincidently the genes for EBNAs, LMP2A and 2B, and certain structural proteins. Importantly, the genes fabricated at the spots 61 (BBRF1, BBRF2, and BBRF3) and 68 (BDLF4 and BDRF1) on EBV-chip were actively expressed in a significantly greater number of OSCC exhibiting exophytic morphology or ulceration than those tissues with deep invasive lesions (P = .0265 and .0141, resp.). The results may thus provide the lead information for understanding the role of EBV in oral cancer pathogenesis

Utilized mass spectrometry-based protein profiling system to identify potential biomarkers of hepatocellular carcinoma

AbstractHepatocellular carcinoma (HCC) is the most common malignant liver tumor. The purpose of this study is to characterize proteins secreted from the HepG2 cells, which may relate to cell differentiation and tumor metastasis. In the proteomic analysis, the secretome was identified by nano-high–performance liquid chromatography/electrospray ionization tandem mass spectrometry (nano-HPLC/ESIMS/MS) followed by peptide fragmentation pattern analysis. In this study, three proteins, p130Cas-associated protein (p130Cas/BCAR1), TAR DNA-binding protein 43 (TDP43/TARDBP) and translationally controlled tumor protein (TCTP/TPT1), were identified and confirmed by Western blotting, which showed significantly differential expression compared with the normal liver cells. Analyzing differential protein expressions in HepG2 cell by proteomic approaches suggests that p130Cas/BCAR1, TDP43/TARDBP and TCTP/TPT1 as key proteins and may serve as biomarkers for HCC

A hybrid switched reactive-based visual servo control of 5-DOF robot manipulators for pick-and-place tasks

[[notice]]補正完

Could Fiscal Policies Overcome a Deep Recession at the Zero Lower Bound?

This paper sets up a New Keynesian model in which the monetary authority implements a zero lower bound interest rate policy, and uses it to explore whether the supportive fiscal instruments (including expansionary government spending, a payroll tax cut, and a financial assets tax cut) are effective in overcoming a deep recession. The salient feature of this study is that it provides a new dynamic viewpoint of regime switching by evaluating each of several supportive fiscal policies in terms of their performance in alleviating a deep recession. Two main findings emerge from the analysis. First, when the monetary authority implements the zero lower bound interest rate policy to dampen the negative natural rate shock, the economy will sink into a deep recession with deflation. Second, to overcome the deep recession, of the three supportive fiscal tools (i.e., expansionary government spending, a payroll tax cut, and a financial assets tax cut), only expansionary government spending is effective in alleviating the deep recession. More specifically, the implementation of fiscal policy in the form of either the payroll tax cut or the financial assets tax cut will only further deepen the recession

Estimation of measurement uncertainty caused by surface gradient for a white light interferometer

Although the Scanning White Light Interferometer can provide measurement results with sub-nanometer resolution, the measurement accuracy is far from perfect. The surface roughness and surface gradient have significant influence on the measurement uncertainty since the corresponding height differences within a single CCD pixel cannot be resolved. This paper presents an uncertainty estimation method for estimating the measurement uncertainty due to the surface gradient of the workpiece. The method is developed based on the mathematical expression of an uncertainty estimation model which is derived and verified through a series of experiments. The results show that there is a notable similarity between the predicted uncertainty from the uncertainty estimation model and the experimental measurement uncertainty, which demonstrates the effectiveness of the method. With the establishment of the proposed uncertainty estimation method, the uncertainty associated with the measurement result can be determined conveniently