Shades of Gray: Internal Control Reporting by Chinese U.S.-listed Firms

Chinese firms listing in the U.S. via reverse mergers (CRMs) have dominated prior media, regulator and research attention. Yet CRMs have effectively ceased, leaving Chinese firms listing via initial public offerings (CIPOs) as the relevant remaining class of Chinese firms listing on U.S. exchanges. This study documents salient differences between CIPOs, CRMs and U.S.-domiciled U.S.-listed firms by examining Sarbanes-Oxley Act Section 302 and 404 ineffective internal control (IIC) and related disclosures that underlie financial reporting quality, with three main findings. First, both CIPOs and CRMs report significantly more IICs than U.S.-domiciled counterparts. Second, both CIPOs and CRMs under-report IICs to a greater degree than U.S.-domiciled counterparts (CIPO for only 302 disclosures). Third, CIPOs report and under-report IICs significantly less than CRMs. Collectively, our results clarify and recast prior characterizations of internal controls underlying the reporting quality of Chinese firms listed in the U.S. and elsewhere.preprin

Dissection with the Fewest Pieces is Hard, Even to Approximate

We prove that it is NP-hard to dissect one simple orthogonal polygon into another using a given number of pieces, as is approximating the fewest pieces to within a factor of 1+1/1080−ε .National Science Foundation (U.S.) (Grant CCF-1217423)National Science Foundation (U.S.) (Grant CCF-1065125)National Science Foundation (U.S.) (Grant CCF-1420692

All roads lead to Rome, but Rome wasn’t built in a day. Advice on QSEP navigation from the ‘Roman Gods’ of assessment!

Rome was the point of convergence of all the main roads of the Roman Empire. When Roman emperor Caesar Augustus erected the ‘Milliarium Aureum’ (Golden Milestone) in the heart of Ancient Rome, all roads were designed to begin at the monument. Metaphorically, the ancient proverb ‘All roads lead to Rome’ means there are many different ways of reaching the same goal or conclusion. QSEP training is a bit like that, with trainees engaging with so many different types of clients, settings, cultures, approaches and interventions that no two portfolios of work look alike. Yet, the competency demonstration ‘end goal’ is the same. The ancient Romans were also wise; they knew that in building their Roman empire (or for us building relationships and competence as Sport and Exercise Psychologists), doing something important or creating a masterpiece takes the time it takes; ‘Rome wasn’t built in a day’ and, metaphorically, QSEP is not something to rush or smear with impatience either

Supporting Youth Athletes during Covid-19: Guidance for parents and guardians.

This document aims to provide psychological guidance for parents and guardians of youth athletes during the current Covid-19 pandemic. Since lockdown (on 23 March 2020), and the subsequent emergence from lockdown in the United Kingdom (UK), youth athletes have been forced to significantly change their training, with the cancellation of formal training sessions and reintegration with social distancing. Throughout this time competitive sport was suspended, and in this transition phase, it is still unclear when all competitions will commence. These changes for some can lead to feelings of anxiety, frustration, and uncertainty. We offer psychological guidance to help parents and guardians maintain their own wellbeing, and support their children in their return to competitive sport. Three key priorities have been identified as critical for supporting youth athletes in managing the Covid-19 transition

Study of cosolvent-induced α-chymotrypsin fibrillogenesis: Does protein surface hydrophobicity trigger early stages of aggregation reaction?

The misfolding of specific proteins is often associated with their assembly into fibrillar aggregates, commonly termed amyloid fibrils. Despite the many efforts expended to characterize amyloid formation in vitro, there is no deep knowledge about the environment (in which aggregation occurs) as well as mechanism of this type of protein aggregation. Alpha-chymotrypsin was recently driven toward amyloid aggregation by the addition of intermediate concentrations of trifluoroethanol. In the present study, approaches such as turbidimetric, thermodynamic, intrinsic fluorescence and quenching studies as well as chemical modification have been successfully used to elucidate the underlying role of hydrophobic interactions (involved in early stages of amyloid formation) in α-chymotrypsin-based experimental system. © 2009 Springer Science+Business Media, LLC

An Analysis of Factors Contributing to the Development of Total Parenteral Nutrition‐Induced Cholestasis

Peer Reviewedhttps://deepblue.lib.umich.edu/bitstream/2027.42/141659/1/jpen0586.pd