16 research outputs found

    ACCT 115-001: Fund of Financial Accounting

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    Mutations in the histone methyltransferase gene KMT2B cause complex early-onset dystonia.

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    Histone lysine methylation, mediated by mixed-lineage leukemia (MLL) proteins, is now known to be critical in the regulation of gene expression, genomic stability, cell cycle and nuclear architecture. Despite MLL proteins being postulated as essential for normal development, little is known about the specific functions of the different MLL lysine methyltransferases. Here we report heterozygous variants in the gene KMT2B (also known as MLL4) in 27 unrelated individuals with a complex progressive childhood-onset dystonia, often associated with a typical facial appearance and characteristic brain magnetic resonance imaging findings. Over time, the majority of affected individuals developed prominent cervical, cranial and laryngeal dystonia. Marked clinical benefit, including the restoration of independent ambulation in some cases, was observed following deep brain stimulation (DBS). These findings highlight a clinically recognizable and potentially treatable form of genetic dystonia, demonstrating the crucial role of KMT2B in the physiological control of voluntary movement.Funding for the project was provided by the Wellcome Trust for UK10K (WT091310) and DDD Study. The DDD study presents independent research commissioned by the Health Innovation Challenge Fund [grant number HICF-1009-003] - see www.ddduk.org/access.html for full acknowledgement. This work was supported in part by the Intramural Research Program of the National Human Genome Research Institute and the Common Fund, NIH Office of the Director. This work was supported in part by the German Ministry of Research and Education (grant nos. 01GS08160 and 01GS08167; German Mental Retardation Network) as part of the National Genome Research Network to A.R. and D.W. and by the Deutsche Forschungsgemeinschaft (AB393/2-2) to A.R. Brain expression data was provided by the UK Human Brain Expression Consortium (UKBEC), which comprises John A. Hardy, Mina Ryten, Michael Weale, Daniah Trabzuni, Adaikalavan Ramasamy, Colin Smith and Robert Walker, affiliated with UCL Institute of Neurology (J.H., M.R., D.T.), King’s College London (M.R., M.W., A.R.) and the University of Edinburgh (C.S., R.W.)

    Guidelines for the use and interpretation of assays for monitoring autophagy (4th edition)

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    Guidelines for the use and interpretation of assays for monitoring autophagy (3rd edition)

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    In 2008 we published the first set of guidelines for standardizing research in autophagy. Since then, research on this topic has continued to accelerate, and many new scientists have entered the field. Our knowledge base and relevant new technologies have also been expanding. Accordingly, it is important to update these guidelines for monitoring autophagy in different organisms. Various reviews have described the range of assays that have been used for this purpose. Nevertheless, there continues to be confusion regarding acceptable methods to measure autophagy, especially in multicellular eukaryotes. For example, a key point that needs to be emphasized is that there is a difference between measurements that monitor the numbers or volume of autophagic elements (e.g., autophagosomes or autolysosomes) at any stage of the autophagic process versus those that measure fl ux through the autophagy pathway (i.e., the complete process including the amount and rate of cargo sequestered and degraded). In particular, a block in macroautophagy that results in autophagosome accumulation must be differentiated from stimuli that increase autophagic activity, defi ned as increased autophagy induction coupled with increased delivery to, and degradation within, lysosomes (inmost higher eukaryotes and some protists such as Dictyostelium ) or the vacuole (in plants and fungi). In other words, it is especially important that investigators new to the fi eld understand that the appearance of more autophagosomes does not necessarily equate with more autophagy. In fact, in many cases, autophagosomes accumulate because of a block in trafficking to lysosomes without a concomitant change in autophagosome biogenesis, whereas an increase in autolysosomes may reflect a reduction in degradative activity. It is worth emphasizing here that lysosomal digestion is a stage of autophagy and evaluating its competence is a crucial part of the evaluation of autophagic flux, or complete autophagy. Here, we present a set of guidelines for the selection and interpretation of methods for use by investigators who aim to examine macroautophagy and related processes, as well as for reviewers who need to provide realistic and reasonable critiques of papers that are focused on these processes. These guidelines are not meant to be a formulaic set of rules, because the appropriate assays depend in part on the question being asked and the system being used. In addition, we emphasize that no individual assay is guaranteed to be the most appropriate one in every situation, and we strongly recommend the use of multiple assays to monitor autophagy. Along these lines, because of the potential for pleiotropic effects due to blocking autophagy through genetic manipulation it is imperative to delete or knock down more than one autophagy-related gene. In addition, some individual Atg proteins, or groups of proteins, are involved in other cellular pathways so not all Atg proteins can be used as a specific marker for an autophagic process. In these guidelines, we consider these various methods of assessing autophagy and what information can, or cannot, be obtained from them. Finally, by discussing the merits and limits of particular autophagy assays, we hope to encourage technical innovation in the field

    Guidelines for the use and interpretation of assays for monitoring autophagy (4th edition)1.

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    In 2008, we published the first set of guidelines for standardizing research in autophagy. Since then, this topic has received increasing attention, and many scientists have entered the field. Our knowledge base and relevant new technologies have also been expanding. Thus, it is important to formulate on a regular basis updated guidelines for monitoring autophagy in different organisms. Despite numerous reviews, there continues to be confusion regarding acceptable methods to evaluate autophagy, especially in multicellular eukaryotes. Here, we present a set of guidelines for investigators to select and interpret methods to examine autophagy and related processes, and for reviewers to provide realistic and reasonable critiques of reports that are focused on these processes. These guidelines are not meant to be a dogmatic set of rules, because the appropriateness of any assay largely depends on the question being asked and the system being used. Moreover, no individual assay is perfect for every situation, calling for the use of multiple techniques to properly monitor autophagy in each experimental setting. Finally, several core components of the autophagy machinery have been implicated in distinct autophagic processes (canonical and noncanonical autophagy), implying that genetic approaches to block autophagy should rely on targeting two or more autophagy-related genes that ideally participate in distinct steps of the pathway. Along similar lines, because multiple proteins involved in autophagy also regulate other cellular pathways including apoptosis, not all of them can be used as a specific marker for bona fide autophagic responses. Here, we critically discuss current methods of assessing autophagy and the information they can, or cannot, provide. Our ultimate goal is to encourage intellectual and technical innovation in the field

    Essays in Auditing and Capital Markets

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    This dissertation consists of three distinct but related essays examining auditing and capital markets. The first essay examines the relationship of an early audit partner experience on their subsequent audit quality and the audit fees of their public company audits. The second essay examines the impact that a firm’s geographic location has on the association of the firm’s audited earnings and its stock price. The final essay examines how a recent regulatory policy, which reduced compliance and disclosure provisions for firms undergoing an IPO, influenced the long-term audit costs of these new capital market participants. Chapter 1 investigates the question of whether good audit partners are born or groomed. I investigate whether audit partners who began their careers at a Non-Bign audit firm (i.e. Start-nBign) and took an upward career movement to a Bign audit firm can grow into high quality audit partners. Using manually hand-collected data on audit partner demographic, educational, and experiential characteristics from LinkedIn, I find that Start-nBign audit partners provide higher quality audits and are associated with higher audit and abnormal audit fees relative to those audit partners who spent their entire careers at Bign audit firms. This finding is consistent for clients switching to Start-nBign audit partners relative to those clients switching away from Start-nBign audit partners. In other analyses, I find Start-nBign partners are less likely to be busy partners and are assigned their audit firm’s most complicated clients. Overall, the findings suggest a competitive differentiation strategy by Start-nBign partners to focus on fewer, better quality audits. Chapter 2 investigates the effect of a firm’s geographic location on the association between its audited earnings and stock price; we find that rural firms’ earnings exhibit a significantly stronger association with stock price than their counterparts headquartered in central, large cities. This phenomenon is likely due to investors’ higher reliance on publicly available information for remote rural firms versus their reliance on local, private information for urban companies. We support this explanation with two distinct exogenous shocks to investor information. We also find evidence of private information leakage for urban firms relative to their rural counterparts prior to earnings announcements, and a higher information content of earnings announcements for rural companies following announcements. Taken together, our findings suggest that investors place more weight on audited earnings of rural firms due to their limited access to private information for these remote firms. Chapter 3 investigates the impact of a recent regulatory action on the long-term audit costs of Emerging Growth Companies (EGCs) during their first five years of public trading in the capital markets. The Jumpstart Our Business Startups (JOBS) Act (2012) allows EGCs, which it defines as firms with less than $1 billion in annual revenues, to have reduced disclosure/compliance. While prior research has demonstrated mixed findings of the JOBS Acts’ ability to reduce the compliance costs of going public around the IPO, we find that post-JOBS EGC firms are associated with 10 percent lower audit fees than pre-JOBS control firms over the first five years following their IPO. In subsequent tests, we find that these lower audit fees are driven by those EGCs electing “de-burdening provisions” such as exemptions from internal control audits of SOX 404(b) and provisions allowing fewer discloses of financial data and executive compensation. Overall, we find that the JOBS Act met its desired goal of reducing compliance costs for EGCs over the five years of firms’ eligibility for EGC status

    Pharmacogenetics of antipsychotic response in the CATIE trial: a candidate gene analysis

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    The Clinical Antipsychotic Trials of Intervention Effectiveness (CATIE) Phase 1 Schizophrenia trial compared the effectiveness of one typical and four atypical antipsychotic medications. Although trials such as CATIE present important opportunities for pharmacogenetics research, the very richness of the clinical data presents challenges for statistical interpretation, and in particular the risk that data mining will lead to false-positive discoveries. For this reason, it is both misleading and unhelpful to perpetuate the current practice of reporting association results for these trials one gene at a time, ignoring the fact that multiple gene-by-phenotype tests are being carried out on the same data set. On the other hand, suggestive associations in such trials may lead to new hypotheses that can be tested through both replication efforts and biological experimentation. The appropriate handling of these forms of data therefore requires dissemination of association statistics without undue emphasis on select findings. Here we attempt to illustrate this approach by presenting association statistics for 2769 polymorphisms in 118 candidate genes evaluated for 21 pharmacogenetic phenotypes. On current evidence it is impossible to know which of these associations may be real, although in total they form a valuable resource that is immediately available to the scientific community

    Efficient thermal desalination technologies with renewable energy systems: A state-of-the-art review

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