International financial reporting standards and earnings Quality: the myth of voluntary vs. mandatory adoption

We revisit evidence whether incentives or IFRS drive earnings quality changes, analyzing a large sample of German firms in the period from 1998 to 2008. Consistent with previous studies we find that voluntary and mandatory adopters differ distinctively in terms of essential firm characteristics and that size, leverage, age, bank ownership and ownership concentration influenced the decision to voluntarily adopt IFRS. However, regardless of the decision to voluntarily adopt IFRS, we find that conditional conservatism increased under IFRS for both groups of adopters, while evidence does not suggest an increase in value relevance under IFRS. Results on earnings management in the post-adoption period are mixed. While income smoothing decreases for voluntary but not for mandatory adopters, discretionary accruals only decrease for mandatory but not for voluntary adopters. However, further analyses suggest that the capital market environment and the economic cycle during the adoption period seem to be a more powerful explanation for this evidence than voluntary or mandatory IFRS adoption. Therefore, we conclude that incentives to voluntarily adopt IFRS did not unambiguously dominate accounting standards in determining earnings quality in the case of German firms. --IAS regulation,IFRS,corporate ownership structures,insider ownership,incentives,earnings quality

Estimated physical activity in Bavaria, Germany, and its implications for obesity risk: Results from the BVS-II Study

BACKGROUND: Adequate physical activity (PA) is considered as a key factor in the fight against the obesity epidemic. Therefore, detailed description of the actual PA and its components in the population is necessary. Additionally, this study aims to investigate the association between PA and obesity risk in a representative population sample in Bavaria, Germany. METHODS: Data from 893 participants (age 13–80 years) of the Bavarian Food Consumption Survey II (BVS II) were used. In each participant, three computer-based 24-hour recalls were conducted by telephone assessing type and duration of PA in the domains occupation, sports, other strenuous leisure time activities (of mostly moderate intensity) as well as TV/PC use in leisure time and duration of sleeping. After assigning metabolic equivalents (METs) to each activity, estimates of energy expenditure (MET*h) and total daily PA level (PAL(est.)) were calculated. In a subgroup of adults (n = 568) with anthropometric measurements logistic regression models were used to quantify the impact of PA on obesity risk. RESULTS: Estimated average PA in women and men was 38.5 ± 5.0 and 40.6 ± 9.3 MET*h/d, respectively, corresponding to PAL(est. )values of 1.66 ± 0.22 and 1.75 ± 0.40. Obese subjects showed lower energy expenditure in the categories sports, occupation, and sleeping, while the time spent with TV/PC during leisure time was highest. This is confirmed in logistic regression analyses revealing a statistically significant association between obesity and TV/PC use during leisure time, while sports activity was inversely related to obesity risk. Overall, less than 1/3 of the study participants reached the recommended PAL of ≥ 1.75. Subjects within the recommended range of PA had an about 60 % (odds ratio = 0.43; 95% CI: 0.21–0.85) reduced risk of obesity as compared to inactive subjects with a PAL(est. )<1.5. CONCLUSION: Based on the results of short-term PA patterns, a major part of the Bavarian adult population does not reach the recommendations (PAL>1.75; moderate PA of > 30 min/d). Despite the limitations of the study design, the existing associations between sports activity, TV/PC use and obesity risk in this population give further support to the recommendation of increasing sports activity and reducing sedentary behaviour in order to prevent rising rates of obesity

Dschihadistische Rechtfertigungsnarrative und mögliche Gegennarrative

"Wie rechtfertigen Dschihadisten den bewaffneten Kampf, wie mobilisieren sie neue Anhänger und begründen ihre gesellschaftlichen Ordnungsvorstellungen? Der vorliegende Report erfasst zentrale moralische, politische, eschatologische und genderspezifische Rechtfertigungsnarrative dschihadistischer Salafisten. Diese dienen nicht nur der Legitimation von Gewalt, sondern auch der ideologischen Selbstvergewisserung und der Mobilisierung von Anhängern. Vor allem wegen dieser Mobilisierungsrolle ist es wichtig, die Rechtfertigungsnarrative zu identifizieren und ihnen verschiedene Gegennarrative gegenüberzustellen: von nicht-gewaltbereiten Salafisten, von Muslimen und Nicht-Muslimen. Der Report gibt daher sowohl einen Überblick über die vorhandenen Rechtfertigungsnarrative, als auch über die unterschiedlichen Gegennarrative. Er entwickelt daraus Empfehlungen an Politik und Wissenschaft." (Autorenreferat)"How do Jihadists justify armed fighting and their ideas of social order? How do they mobilize new followers? This report summarizes moral, political and gender-specific narratives of salafi-Jihadists. These narratives are used to legitimize violence and mobilize supporters, but also for ideological self-assurance. Due to their role for recruitment, it is crucial to identify these narratives and come up with counter-narratives. Therefore several counter-narratives from non-violent salafists, Muslims and non-Muslims are addressed. The report also provides recommendations for politics and science." (author's abstract

Wissenschaftliches Denken im vielperspektivischen Sachunterricht

Die Autor*innen suchen nach Gemeinsamkeiten und Unterschieden perspektivenspezifischer kognitiver Interessen und Werkzeugen und entwickeln daraus ein Modell des wissenschaftlichen Denkens im Sachunterricht. (DIPF/Orig.)The subject of Primary science and social sciences (Sachunterricht) is inter- and transdisciplinary and aims not only at introducing students to subject content from various natural and social science, but also at teaching them to think, work and act along scientific approaches. This paper examines the epistemological interests underlying the five subject perspectives of multi-perspective Primary science and social sciences (Sachunterricht) and the cognitive tools used for scientific inquiry. Based on the similarities and differences of the disciplinary approaches, a model of scientific reasoning in Primary science and social sciences (Sachunterricht) is developed. For this purpose, five elements were identified: Encountering phenomena, establishing conceptual understanding and formulating questions, using cognitive tools and generating data, analyzing and interpreting data and drawing conclusions. (DIPF/Orig.

Replication in the Mononuclear Phagocyte System (MPS) as a Determinant of Hantavirus Pathogenicity

Members of different virus families including Hantaviridae cause viral hemorrhagic fevers (VHFs). The decisive determinants of hantavirus-associated pathogenicity are still enigmatic. Pathogenic hantavirus species, such as Puumala virus (PUUV), Hantaan virus (HTNV), Dobrava-Belgrade virus (DOBV), and Sin Nombre virus (SNV), are associated with significant case fatality rates. In contrast, Tula virus (TULV) only sporadically causes mild disease in immunocompetent humans and Prospect Hill virus (PHV) so far has not been associated with any symptoms. They are thus defined here as low pathogenic/apathogenic hantavirus species. We found that productive infection of cells of the mononuclear phagocyte system (MPS), such as monocytes and dendritic cells (DCs), correlated well with the pathogenicity of hantavirus species tested. HTNV (intermediate case fatality rates) replicated more efficiently than PUUV (low case fatality rates) in myeloid cells, whereas low pathogenic/apathogenic hantavirus species did not produce any detectable virus titers. Analysis of PHPUV, a reassortant hantavirus derived from a pathogenic (PUUV) and an apathogenic (PHV) hantavirus species, indicated that the viral glycoproteins are not decisive for replication in MPS cells. Moreover, blocking acidification of endosomes with chloroquine decreased the number of TULV genomes in myeloid cells suggesting a post-entry block for low pathogenic/apathogenic hantavirus species in myeloid cells. Intriguingly, pathogenic but not low pathogenic/apathogenic hantavirus species induced conversion of monocytes into inflammatory DCs. The proinflammatory programming of MPS cells by pathogenic hantavirus species required integrin signaling and viral replication. Our findings indicate that the capacity to replicate in MPS cells is a prominent feature of hantaviral pathogenicity

Thyrocyte-specific G q /G 11 deficiency impairs thyroid function and prevents goiter development

The function of the adult thyroid is regulated by thyroid-stimulating hormone (TSH), which acts through a G protein-coupled receptor. Overactivation of the TSH receptor results in hyperthyroidism and goiter. The G s -mediated stimulation of adenylyl cyclase-dependent cAMP formation has been regarded as the principal intracellular signaling mechanism mediating the action of TSH. Here we show that the G q /G 11 -mediated signaling pathway plays an unexpected and essential role in the regulation of thyroid function. Mice lacking the α subunits of G q and G 11 specifically in thyroid epithelial cells showed severely reduced iodine organification and thyroid hormone secretion in response to TSH, and many developed hypothyroidism within months after birth. In addition, thyrocyte-specific Gα q /Gα 11 -deficient mice lacked the normal proliferative thyroid response to TSH or goitrogenic diet, indicating an essential role of this pathway in the adaptive growth of the thyroid gland. Our data suggest that G q /G 11 and their downstream effectors are promising targets to interfere with increased thyroid function and growth

Intraoraalikuvantamisen osaamisen kehittäminen Metropolia Ammattikorkeakoulun Suunhoidon opetusklinikalla

Opinnäytetyömme tarkoituksena oli kehittää suuhygienistiopiskelijoiden osaamista intraoraalikuvantamisessa Metropolia Ammattikorkeakoulun Suunhoidon opetusklinikalla. Tarve intraoraalikuvantamisen kehittämiselle vahvistui suuhygienistiopiskelijoille teettämämme alkukartoituskyselyn perusteella. Tämän vuoksi opinnäytetyömme tavoitteeksi muodostui intraoraalikuvantamisen oppaan tuottaminen. Opinnäytetyöprojektimme toteutettiin tutkimuksellisen kehittämistyön menetelmää mukaillen. Tuotimme intraoraalikuvantamisen oppaan ohella myös kuvantamispassin, jota voidaan käyttää oppimisen tukena Metropolia Ammattikorkekoulun Suunhoidon opetusklinikalla. Opas sisältää selkeän ohjeistuksen intraoraalikuvantamisen vaiheista. Toiminnallinen opinnäytetyömme linkittyi Metropolia Ammattikorkeakoulun koordinoimaan Evidence-Based Quality Assurance in Dental Digital Imaging -hankkeeseen, minkä vuoksi opas käännettiin myös englannin kielelle. Kirjoitimme opinnäytetyöstämme raportin lisäksi kaksi ammatillista artikkelia Suomen Suuhygienistiliitto SSHL ry:n jäsenlehteen ja Radiografian Tutkimusseura ry:n ja Suomen Röntgenhoitajaliitto ry:n julkaisemaan Radiografia-lehteen. Opas on saatavilla sähköisenä versiona Metropolia Ammattikorkeakoulun internetsivuilla sekä Theseus-tietokannassa opinnäytetyöraportin liitteenä. Opas on siten käytettävissä muuallakin kuin Metropolia Ammattikorkeakoulun Suunhoidon opetusklinikalla. Toivomme, että opasta hyödynnetään ja tarvittaessa jatkokehitetään tulevaisuudessa.The purpose of our final project was to develop the knowledge of dental hygienist students' in intraoral imaging in the Metropolia University of Applied Sciences' Teaching Clinic of Oral Health Care. The need for developing the knowledge in intraoral imaging was confirmed based on the initial mapping enquiry that was made to the dental hygienist students. This is why the purpose of our final project was to produce a guide for intraoral imaging. Our final project was carried out using a research development process' method. Beside the guide, we also produced an imaging passport which can be used to support learning intraoral imaging in the Metropolia University of Applied Sciences' Teaching Clinic of Oral Health Care. The guide has clear guidelines on intraoral imaging's steps. Our practice-based final project is linked to the Metropolia University of Applied Sciences' coordinated Evidence-based quality in dental imaging project. Therefore, the guide was also translated into English. Besides writing a report of our final project, we also wrote two professional articles to Finnish Federation of Dental Hygienists FFDH's newsletter and to Radiography Research Association and the Society of Radiographers in Finland’s published the Radiografia journal newsletter. The guide is available in an electronic version in the Metropolia University of Applied Sciences' websites and in the Theseus database as the final project's attachment. The guide can be used, therefore, elsewhere beside the Metropolia University of Applied Sciences' Teaching Clinic of Oral Health Care. We hope that the guide is useful and could be further developed in the future if there is need.Opinnäytetyön tekijät: Sini Anttila, Elina Dinh, Ella Günther, Hanna Hakala, Johanna Hollo, Pilvi Kare, Jenni Kauppinen, Miia Kontro, Niina Kurunsaari, Virve Kurvinen, Riina Kämäräinen, Hanna Laulajainen, Sini Leinonen, Karoliina Nironen, Nina Reittu, Susanna Sevón, Jenni Tahkoniemi, Sanna Tala, Saana Terä

2024 update: European consensus statement on gene therapy for spinal muscular atrophy.

Spinal muscular atrophy (SMA) is one of the most common genetic diseases and was, until recently, a leading genetic cause of infant mortality. Three disease-modifying treatments have dramatically changed the disease trajectories and outcome for severely affected infants (SMA type 1), especially when initiated in the presymptomatic phase. One of these treatments is the adeno-associated viral vector 9 (AAV9) based gene therapy onasemnogene abeparvovec (Zolgensma®), which is delivered systemically and has been approved by the European Medicine Agency for SMA patients with up to three copies of the SMN2 gene or with the clinical presentation of SMA type 1. While this broad indication provides flexibility in patient selection, it also raises concerns about the risk-benefit ratio for patients with limited or no evidence supporting treatment. In 2020, we convened a European neuromuscular expert working group to support the rational use of onasemnogene abeparvovec, employing a modified Delphi methodology. After three years, we have assembled a similar yet larger group of European experts who assessed the emerging evidence of onasemnogene abeparvovec's role in treating older and heavier SMA patients, integrating insights from recent clinical trials and real-world evidence. This effort resulted in 12 consensus statements, with strong consensus achieved on 9 and consensus on the remaining 3, reflecting the evolving role of onasemnogene abeparvovec in treating SMA

Genome-wide association study on dimethylarginines reveals novel AGXT2 variants associated with heart rate variability but not with overall mortality

Aims The purpose of this study was to identify novel genetic variants influencing circulating asymmetric dimethylarginine (ADMA) and symmetric dimethylarginine (SDMA) levels and to evaluate whether they have a prognostic value on cardiovascular mortality. Methods and results We conducted a genome-wide association study on the methylarginine traits and investigated the predictive value of the new discovered variants on mortality. Our meta-analyses replicated the previously known locus for ADMA levels in DDAH1 (rs997251; P = 1.4 × 10−40), identified two non-synomyous polymorphisms for SDMA levels in AGXT2 (rs37369; P = 1.4 × 10−40 and rs16899974; P = 1.5 × 10−38) and one in SLC25A45 (rs34400381; P = 2.5 × 10−10). We also fine-mapped the AGXT2 locus for further independent association signals. The two non-synonymous AGXT2 variants independently associated with SDMA levels were also significantly related with short-term heart rate variability (HRV) indices in young adults. The major allele (C) of the novel non-synonymous rs16899974 (V498L) variant associated with decreased SDMA levels and an increase in the ratio between the low- and high-frequency spectral components of HRV (P = 0.00047). Furthermore, the SDMA decreasing allele (G) of the non-synomyous SLC25A45 (R285C) variant was associated with a lower resting mean heart rate during the HRV measurements (P = 0.0046), but not with the HRV indices. None of the studied genome-wide significant variants had any major effect on cardiovascular or total mortality in patients referred for coronary angiography. Conclusions AGXT2 has an important role in SDMA metabolism in humans. AGXT2 may additionally have an unanticipated role in the autonomic nervous system regulation of cardiac functio

Digitale Dingwelten

Der digitale Wandel hat wissenschaftlichen Sammlungen eine Fülle technischer Möglichkeiten an die Hand gegeben, Objekte zu digitalisieren, zu dokumentieren und auf vielfältige Weise nutzbar zu machen. Die sechste Auflage des „Jungen Forums für Sammlungs- und Objektforschung“ widmet sich daher den digitalen Methoden und Werkzeugen, die im Kontext einer forschenden oder auch lehrenden Befassung mit den Sammlungsdingen und ihren digitalen Abbildern zum Einsatz kommen. Dieser Band vereint elf Beiträge von Nachwuchswissenschaftler:innen aus den Bereichen Archäologie, Geschichtsdidaktik, Digital Humanities, Kunstgeschichte, Kunstpädagogik, Kunsttechnologie und Restaurierungswissenschaft, Psychologie sowie der Human- und Veterinärmedizin, die sich mit digitalen Dingwelten auseinandersetzen, indem sie jeweils unterschiedliche Fragestellungen und Methoden heranziehen. Die Reflexion über forschungsleitende methodische Aspekte objektbezogener Forschung bildet einen gemeinsamen Bezugspunkt der Beiträge.Peer Reviewe