1,275 research outputs found
The effects of market competition and international orientation on Management Control Systems' use by Emerging Market Publicly Listed Companies
Concurrent Sessions - 1. Management Control System Design: Accounting – Advanced – 1.5CHWe examine the effects of market competition and international orientation on management control systems’ use by emerging market Public Listed Companies (PLCs). Our inquiry focuses specifically on China because this country is the world’s largest annual source of exports from among emerging market countries. We examine management control systems whose widespread use by Chinese PLCs has been documented by prior accounting research: formal procedures, strategic planning, approval procedures, budget targets, participative budgeting and performance evaluation. We provide empirical evidence that the association between two specific types of market competition (foreign entrants’ competition and customers’ buying power) and management control systems’ use depends on whether the PLCs compete predominantly in the domestic or international market. We discuss implications of our findings and provide some directions for future research.published_or_final_versionThe 2010 Management Accounting Section Research and Case Conference and IMA/MAS Doctoral Colloquium, Seattle, WA., 6-9 January 2010
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
Development of Clostridium difficile R20291ΔPaLoc model strains and in vitro methodologies reveals CdtR is required for the production of CDT to cytotoxic levels
Assessing the regulation of Clostridium difficile transferase (CDT), is complicated by the presence of a Pathogenicity locus (PaLoc) which encodes Toxins A and B. Here we developed R20291ΔPaLoc model strains and cell-based assays to quantify CDT-mediated virulence. Their application demonstrated that the transcriptional regulator, CdtR, was required for CDT-mediated cytotoxicity
Intakes and sources of dietary sugars and their association with metabolic and inflammatory markers: the Fenland Study, UK.
It is widely accepted that dietary sugars promote adverse metabolic outcomes via weight-gain through their contribution to energy intake. Emerging evidence suggests that dietary sugars are associated with adverse metabolic outcomes including increased blood pressure and serum lipids, independently of energy intake and body-weight1. However, dietary sugars are a complex component of the diet and their effects on health outcomes are likely to differ depending on the properties of the consumed sugars. Therefore, associations between dietary sugars and metabolic and inflammatory markers may vary according to whether sugars are from beverage or food sources and, extrinsic or intrinsic. The aim of this study was to examine the association between intakes of dietary sugars from different sources and metabolic and inflammatory markers using a population-based cross-sectional study of adults in the East of England. Sugar intakes from beverages (liquids), foods (solids), extrinsic (free sugars) or intrinsic (non-free sugars) were estimated using food frequency questionnaires. Glycated haemoglobin, glucose, insulin, and C-Reactive Protein (CRP) were measured in fasting blood samples and insulin resistance (HOMA-IR) and a continuous metabolic risk z-score were derived. The contributions to total energy intake (TEI) of sugars from liquids, solids, free sugars and non-free sugars contributed 2.9%, 20.0%, 12.0% and 11.6% respectively. In multiple linear regression analyses adjusted for age, sex, socio-economic status, smoking status, alcohol consumption, physical activity, clinical history, BMI, TEI, dietary quality, fat intake and sugars from other sources, and corrected for multiple testing, sugars from liquids (per 10%TEI) were positively associated with ln-CRP [β-coefficient(95%CI), 0.14(0.05,0.22)] and the metabolic risk z-score [0.13(0.07,0.18)]. Free sugars were positively associated with ln-HOMA-IR [0.05(0.03,0.08)] and the metabolic risk z-score [0.09(0.06,0.12)]. Sugars from solids were not associated with any outcome. Among major food and beverage contributors to intake, sugars (per 10%TEI) in fruit, vegetables, dairy products/egg dishes, cakes/biscuits/confectionary and fruit squash/juice drinks were not associated, but sugar added to tea, coffee, cereal was significantly positively associated with all outcomes. Sugars in 100% fruit juice [0.16(0.06,0.25)] and other non-alcoholic beverages [0.13(0.03,0.23)] and metabolic risk z-score were positively associated. In conclusion, higher intakes of sugars from non-alcoholic beverages and sugar added to tea, coffee, cereal were associated with glycaemia and inflammatory markers. Sugars from solids were not associated, irrespective of whether they were intrinsic or extrinsic. The positive associations of free sugars were largely explained by the contribution of beverages to intake. Adverse metabolic consequences of sugar intake, independent of contribution to caloric intake, may be attributable to sugar intake from beverages. The Fenland Study is funded by the Wellcome Trust and the Medical Research Council. Support from Medical Research Council programmes MC_UU_12015/1 and MC_UU_12015/5 is acknowledged. 1. Te Morenga L, Mallard S Mann J (2013) BMJ 346, e749
Towards an integrated computational method to determine internal spaces for optimum environmental conditions
Computational Fluid Dynamics tools and Response Surface Methodology optimization techniques were coupled for the evaluation of an optimum window opening design that improves the ventilation efficiency in a naturally-ventilated building. The multi-variable optimization problem was based on Design of Experiments analysis and the Central Composite Design method for the sampling process and estimation of quadratic models for the response variables. The Screening optimization method was used for the generation of the optimal design solution. The generated results indicated a good performance of the estimated response surface revealing the strength correlations between the parameters. Window width was found to have greater impact on the flow rate values with correlation coefficient of 73.62%, in comparison to the standard deviation 55.68%, where the window height prevails with correlation coefficient of 96.94% and 12.35% for the flow rate. The CFD results were validated against wind tunnel experiments and the optimization solution was verified with simulation runs, proving the accuracy of the methodology followed, which is applicable to numerous environmental design problems
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Prebiotic effects: metabolic and health benefits
The different compartments of the gastrointestinal tract are inhabited by populations of micro-organisms. By far the most important predominant populations are in the colon where a true symbiosis with the host exists that is a key for well-being and health. For such a microbiota, 'normobiosis' characterises a composition of the gut 'ecosystem' in which micro-organisms with potential health benefits predominate in number over potentially harmful ones, in contrast to 'dysbiosis', in which one or a few potentially harmful micro-organisms are dominant, thus creating a disease-prone situation. The present document has been written by a group of both academic and industry experts (in the ILSI Europe Prebiotic Expert Group and Prebiotic Task Force, respectively). It does not aim to propose a new definition of a prebiotic nor to identify which food products are classified as prebiotic but rather to validate and expand the original idea of the prebiotic concept (that can be translated in 'prebiotic effects'), defined as: 'The selective stimulation of growth and/or activity(ies) of one or a limited number of microbial genus(era)/species in the gut microbiota that confer(s) health benefits to the host.' Thanks to the methodological and fundamental research of microbiologists, immense progress has very recently been made in our understanding of the gut microbiota. A large number of human intervention studies have been performed that have demonstrated that dietary consumption of certain food products can result in statistically significant changes in the composition of the gut microbiota in line with the prebiotic concept. Thus the prebiotic effect is now a well-established scientific fact. The more data are accumulating, the more it will be recognised that such changes in the microbiota's composition, especially increase in bifidobacteria, can be regarded as a marker of intestinal health. The review is divided in chapters that cover the major areas of nutrition research where a prebiotic effect has tentatively been investigated for potential health benefits. The prebiotic effect has been shown to associate with modulation of biomarkers and activity(ies) of the immune system. Confirming the studies in adults, it has been demonstrated that, in infant nutrition, the prebiotic effect includes a significant change of gut microbiota composition, especially an increase of faecal concentrations of bifidobacteria. This concomitantly improves stool quality (pH, SCFA, frequency and consistency), reduces the risk of gastroenteritis and infections, improves general well-being and reduces the incidence of allergic symptoms such as atopic eczema. Changes in the gut microbiota composition are classically considered as one of the many factors involved in the pathogenesis of either inflammatory bowel disease or irritable bowel syndrome. The use of particular food products with a prebiotic effect has thus been tested in clinical trials with the objective to improve the clinical activity and well-being of patients with such disorders. Promising beneficial effects have been demonstrated in some preliminary studies, including changes in gut microbiota composition (especially increase in bifidobacteria concentration). Often associated with toxic load and/or miscellaneous risk factors, colon cancer is another pathology for which a possible role of gut microbiota composition has been hypothesised. Numerous experimental studies have reported reduction in incidence of tumours and cancers after feeding specific food products with a prebiotic effect. Some of these studies (including one human trial) have also reported that, in such conditions, gut microbiota composition was modified (especially due to increased concentration of bifidobacteria). Dietary intake of particular food products with a prebiotic effect has been shown, especially in adolescents, but also tentatively in postmenopausal women, to increase Ca absorption as well as bone Ca accretion and bone mineral density. Recent data, both from experimental models and from human studies, support the beneficial effects of particular food products with prebiotic properties on energy homaeostasis, satiety regulation and body weight gain. Together, with data in obese animals and patients, these studies support the hypothesis that gut microbiota composition (especially the number of bifidobacteria) may contribute to modulate metabolic processes associated with syndrome X, especially obesity and diabetes type 2. It is plausible, even though not exclusive, that these effects are linked to the microbiota-induced changes and it is feasible to conclude that their mechanisms fit into the prebiotic effect. However, the role of such changes in these health benefits remains to be definitively proven. As a result of the research activity that followed the publication of the prebiotic concept 15 years ago, it has become clear that products that cause a selective modification in the gut microbiota's composition and/or activity(ies) and thus strengthens normobiosis could either induce beneficial physiological effects in the colon and also in extra-intestinal compartments or contribute towards reducing the risk of dysbiosis and associated intestinal and systemic pathologies
Optical and infrared observations of the Crab Pulsar and its nearby knot
We study the spectral energy distribution (SED) of the Crab Pulsar and its
nearby knot in the optical and in the infrared (IR) regime.
We present high-quality UBVRIz, as well as adaptive optics JHK_sL'
photometry, achieved under excellent conditions with the FORS1 and NAOS/CONICA
instruments at the VLT. We combine these data with re-analyzed archival Spitzer
Space Telescope data to construct a SED for the pulsar, and quantify the
contamination from the knot. We have also gathered optical imaging data from
1988 to 2008 from several telescopes in order to examine the predicted secular
decrease in luminosity.
For the Crab Pulsar SED we find a spectral slope of alpha_nu = 0.27+-0.03 in
the optical/near-IR regime, when we exclude the contribution from the knot. For
the knot itself, we find a much redder slope of alpha_nu = -1.3 +- 0.1. Our
best estimate of the average decrease in luminosity for the pulsar is 2.9+-1.6
mmag per year. We have demonstrated the importance of the nearby knot in
precision measurements of the Crab Pulsar SED, in particular in the near-IR. We
have scrutinized the evidence for the traditional view of a synchrotron
self-absorption roll-over in the infrared, and find that these claims are
unfounded. We also find evidence for a secular decrease in the optical light
for the Crab Pulsar, in agreement with current pulsar spin-down models.
However, although our measurements of the decrease significantly improve on
previous investigations, the detection is still tentative. We finally point to
future observations that can improve the situation significantly.Comment: For publication in A&
Cloning of cDNA and chromosomal location of genes encoding the three types of subunits of the wheat tetrameric inhibitor of insect a-amylase
We have characterized three cDNA clones corresponding to proteins CM1, CM3 and CM16, which represent the three types of subunits of the wheat tetrameric inhibitor of insect -amylases. The deduced amino acid sequences of the mature polypeptides are homologous to those of the dimeric and monomeric -amylase inhibitors and of the trypsin inhibitors. The mature polypeptides are preceded by typical signal peptides. Southern blot analysis of appropriate aneuploids, using the cloned cDNAs as probes, has revealed the location of genes for subunits of the CM3 and of the CM16 type within a few kb of each other in chromosomes 4A, 4B and 4D, and those for the CM1 type of subunit in chromosomes 7A, 7B and 7D. Known subunits of the tetrameric inhibitor corresponding to genes from the B and D genomes have been previously characterized. No proteins of this class have been found to be encoded by the A genome in hexaploid wheat (genomes AA, BB, DD) or in diploid wheats (AA) and no anti -amylase activity has been detected in the latter, so that the A-genome genes must be either silent (pseudogenes) or expressed at a much lower level
Exploring the psychology of suicidal ideation: A theory driven network analysis
Two leading theories within the field of suicide prevention are the interpersonal psychological theory of suicidal behaviour (IPT) and the integrated motivational-volitional (IMV) model. The IPT posits that suicidal thoughts emerge from high levels of perceived burdensomeness and thwarted belongingness. The IMV model is a multivariate framework that conceptualizes defeat and entrapment as key drivers of suicide ideation. We applied network analysis to cross-sectional data collected as part of the Scottish Wellbeing Study, in which a nationally representative sample of 3508 young adults (18–34 years) completed a battery of psychological measures. Network analysis can help us to understand how the different theoretical components interact and how they relate to suicide ideation. Within a network that included only the core factors from both models, internal entrapment and perceived burdensomeness were most strongly related to suicide ideation. The core constructs defeat, external entrapment and thwarted belonginess were mainly related to other factors than suicide ideation. Within the network of all available psychological factors, 12 of the 20 factors were uniquely related to suicide ideation, with perceived burdensomeness, internal entrapment, depressive symptoms and history of suicide ideation explaining the most variance. None of the factors was isolated, and we identified four larger clusters: mental wellbeing, interpersonal needs, personality, and suicide-related factors. Overall, the results suggest that relationships between suicide ideation and psychological risk factors are complex, with some factors contributing direct risk, and others having indirect impact
Packed Ultra-wideband Mapping Array (PUMA): A Radio Telescope for Cosmology and Transients
PUMA is a proposal for an ultra-wideband, low-resolution and transit
interferometric radio telescope operating at . Its
design is driven by six science goals which span three science themes: the
physics of dark energy (measuring the expansion history and growth of the
universe up to ), the physics of inflation (constraining primordial
non-Gaussianity and primordial features) and the transient radio sky (detecting
one million fast radio bursts and following up SKA-discovered pulsars). We
propose two array configurations composed of hexagonally close-packed 6m dish
arrangements with 50% fill factor. The initial 5,000 element 'petite array' is
scientifically compelling, and can act as a demonstrator and a stepping stone
to the full 32,000 element 'full array'. Viewed as a 21cm intensity mapping
telescope, the program has the noise equivalent of a traditional spectroscopic
galaxy survey comprised of 0.6 and 2.5 billion galaxies at a comoving
wavenumber of spanning the redshift range for the petite and full configurations, respectively. At redshifts beyond
, the 21cm technique is a uniquely powerful way of mapping the universe,
while the low-redshift range will allow for numerous cross-correlations with
existing and upcoming surveys. This program is enabled by the development of
ultra-wideband radio feeds, cost-effective dish construction methods, commodity
radio-frequency electronics driven by the telecommunication industry and the
emergence of sufficient computing power to facilitate real-time signal
processing that exploits the full potential of massive radio arrays. The
project has an estimated construction cost of 55 and 330 million FY19 USD for
the petite and full array configurations. Including R&D, design, operations and
science analysis, the cost rises to 125 and 600 million FY19 USD, respectively.Comment: 10 pages + references, 3 figures, 3 tables; project white paper
submitted to the Astro2020 decadal survey; further details in updated
arXiv:1810.0957
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