1,943 research outputs found
The value relevance of disclosures of liabilities of equity-accounted investees: UK evidence
This study examines the value relevance of mandated disclosures by UK firms of the investor-firm share of liabilities of equity-accounted associate and joint venture investees. It does so for the six years following the introduction of FRS 9: Associates and Joint Ventures, which forced a substantial increase in such disclosures by UK firms. Since the increased disclosure requirements were partly motivated by concern that single-line equity accounting concealed the level of group gearing, and in light of previous US results, it is predicted that the mandated investee-liability disclosures have a negative coefficient in a value-relevance regression. The study also examines whether value-relevance regression coefficients on investee-liability disclosures are more negative for joint ventures than for associates and whether they are more negative in the presence of investor-firm guarantees of investee-firm obligations than in the absence of such guarantees. The study reports that the coefficient on all investee-liability disclosures taken together has the predicted negative sign, and is significantly different from zero. It finds little evidence that the negative valuation impact of liability disclosures is stronger for joint venture investees overall than for associate investees overall, or stronger for guarantee cases overall than for non-guarantee cases overall. There is, however, some evidence that the impact for joint venture guarantee cases is stronger than that for joint venture non-guarantee cases and stronger than that for associate guarantee cases
Cervicovaginal fluid and semen block the microbicidal activity of hydrogen peroxide produced by vaginal lactobacilli
BACKGROUND: H(2)O(2 )produced by vaginal lactobacilli is believed to protect against infection, and H(2)O(2)-producing lactobacilli inactivate pathogens in vitro in protein-free salt solution. However, cervicovaginal fluid (CVF) and semen have significant H(2)O(2)-blocking activity. METHODS: We measured the H(2)O(2 )concentration of CVF and the H(2)O(2)-blocking activity of CVF and semen using fluorescence and in vitro bacterial-exposure experiments. RESULTS: The mean H(2)O(2 )measured in fully aerobic CVF was 23 ± 5 μM; however, 50 μM H(2)O(2 )in salt solution showed no in vitro inactivation of HSV-2, Neisseria gonorrhoeae, Hemophilus ducreyii, or any of six BV-associated bacteria. CVF reduced 1 mM added H(2)O(2 )to an undetectable level, while semen reduced 10 mM added H(2)O(2 )to undetectable. Moreover, the addition of just 1% CVF supernatant abolished in vitro pathogen-inactivation by H(2)O(2)-producing lactobacilli. CONCLUSIONS: Given the H(2)O(2)-blocking activity of CVF and semen, it is implausible that H(2)O(2)-production by vaginal lactobacilli is a significant mechanism of protection in vivo
Coronary microvascular ischemia in hypertrophic cardiomyopathy - a pixel-wise quantitative cardiovascular magnetic resonance perfusion study.
BACKGROUND: Microvascular dysfunction in HCM has been associated with adverse clinical outcomes. Advances in quantitative cardiovascular magnetic resonance (CMR) perfusion imaging now allow myocardial blood flow to be quantified at the pixel level. We applied these techniques to investigate the spectrum of microvascular dysfunction in hypertrophic cardiomyopathy (HCM) and to explore its relationship with fibrosis and wall thickness. METHODS: CMR perfusion imaging was undertaken during adenosine-induced hyperemia and again at rest in 35 patients together with late gadolinium enhancement (LGE) imaging. Myocardial blood flow (MBF) was quantified on a pixel-by-pixel basis from CMR perfusion images using a Fermi-constrained deconvolution algorithm. Regions-of-interest (ROI) in hypoperfused and hyperemic myocardium were identified from the MBF pixel maps. The myocardium was also divided into 16 AHA segments. RESULTS: Resting MBF was significantly higher in the endocardium than in the epicardium (mean ± SD: 1.25 ± 0.35 ml/g/min versus 1.20 ± 0.35 ml/g/min, P < 0.001), a pattern that reversed with stress (2.00 ± 0.76 ml/g/min versus 2.36 ± 0.83 ml/g/min, P < 0.001). ROI analysis revealed 11 (31%) patients with stress MBF lower than resting values (1.05 ± 0.39 ml/g/min versus 1.22 ± 0.36 ml/g/min, P = 0.021). There was a significant negative association between hyperemic MBF and wall thickness (β = −0.047 ml/g/min per mm, 95% CI: −0.057 to −0.038, P < 0.001) and a significantly lower probability of fibrosis in a segment with increasing hyperemic MBF (odds ratio per ml/g/min: 0.086, 95% CI: 0.078 to 0.095, P = 0.003). CONCLUSIONS: Pixel-wise quantitative CMR perfusion imaging identifies a subgroup of patients with HCM that have localised severe microvascular dysfunction which may give rise to myocardial ischemia
Real‑world challenge for clinicians treating advanced gastroesophageal adenocarcinoma (Review)
Comparing scalar-tensor gravity and f(R)-gravity in the Newtonian limit
Recently, a strong debate has been pursued about the Newtonian limit (i.e.
small velocity and weak field) of fourth order gravity models. According to
some authors, the Newtonian limit of -gravity is equivalent to the one of
Brans-Dicke gravity with , so that the PPN parameters of these
models turn out to be ill defined. In this paper, we carefully discuss this
point considering that fourth order gravity models are dynamically equivalent
to the O'Hanlon Lagrangian. This is a special case of scalar-tensor gravity
characterized only by self-interaction potential and that, in the Newtonian
limit, this implies a non-standard behavior that cannot be compared with the
usual PPN limit of General Relativity.
The result turns out to be completely different from the one of Brans-Dicke
theory and in particular suggests that it is misleading to consider the PPN
parameters of this theory with in order to characterize the
homologous quantities of -gravity. Finally the solutions at Newtonian
level, obtained in the Jordan frame for a -gravity, reinterpreted as a
scalar-tensor theory, are linked to those in the Einstein frame.Comment: 9 page
On the limits of Brans-Dicke spacetimes: a coordinate-free approach
We investigate the limit of Brans-Dicke spacetimes as the scalar field
coupling constant omega tends to infinity applying a coordinate-free technique.
We obtain the limits of some known exact solutions. It is shown that these
limits may not correspond to similar solutions in the general relativity
theory.Comment: LaTeX, 16 pp, report DF/UFPB/02-9
A Randomised Controlled Trial of a Brief Online Mindfulness-Based Intervention in a Non-clinical Population: Replication and Extension
Building on previous research, this study compared the effects of two brief, online mindfulness-based interventions (MBIs; with and without formal meditation practice) and a no intervention control group in a non-clinical sample. One hundred and fifty-five university staff and students were randomly allocated to a 2-week, self-guided, online MBI with or without mindfulness meditation practice, or a wait list control. Measures of mindfulness, perceived stress, perseverative thinking and anxiety/depression symptoms within were administered before and after the intervention period. Intention to treat analysis identified significant differences between groups on change over time for all measured outcomes. Participation in the MBIs was associated with significant improvements in all measured domains (all ps < 0.05), with effect sizes in the small to medium range (0.25 to 0.37, 95% CIs 0.11 to 0.56). No significant changes on these measures were found for the control group. Change in perseverative thinking was found to mediate the relationship between condition and improvement on perceived stress and anxiety/depression symptom outcomes. Contrary to our hypotheses, no differences between the intervention conditions were found. Limitations of the study included reliance on self-report data, a relatively high attrition rate and absence of a longer-term follow-up. This study provides evidence in support of the feasibility and effectiveness of brief, self-guided MBIs in a non-clinical population and suggests that reduced perseverative thinking may be a mechanism of change. Our findings provide preliminary evidence for the effectiveness of a mindfulness psychoeducation condition, without an invitation to formal mindfulness meditation practice. Further research is needed to confirm and better understand these results and to test the potential of such interventions
Chytridiomycosis outbreak in a Chilean giant frog (Calyptocephalella gayi) captive breeding program: genomic characterization and pathological findings
Emerging infectious diseases in wildlife are increasingly associated with animal mortality and species declines, but their source and genetic characterization often remains elusive. Amphibian chytridiomycosis, caused by the fungus Batrachochytrium dendrobatidis (Bd), has been associated with catastrophic and well-documented amphibian population declines and extinctions at the global scale. We used histology and whole-genome sequencing to describe the lesions caused by, and the genetic variability of, two Bd isolates obtained from a mass mortality event in a captive population of the threatened Chilean giant frog (Calyptocephalella gayi). This was the first time an association between Bd and high mortality had been detected in this charismatic and declining frog species. Pathological examinations revealed that 30 dead metamorphosed frogs presented agnathia or brachygnathia, a condition that is reported for the first time in association with chytridiomycosis. Phylogenomic analyses revealed that Bd isolates (PA1 and PA2) from captive C. gayi group with other Bd isolates (AVS2, AVS4, and AVS7) forming a single highly supported Chilean Bd clade within the global panzootic lineage of Bd (BdGPL). These findings are important to inform the strengthening of biosecurity measures to prevent the impacts of chytridiomycosis in captive breeding programs elsewhere
Terrestrial slugs (Mollusca: Gastropoda) share common anti-predator defence mechanisms but their expression differs among species
© 2018 The Zoological Society of London Predation is a key selective force in the evolution and maintenance of multiple traits in prey animals. Terrestrial slugs (Mollusca: Gastropoda) are an interesting group in which to study anti-predator behaviour because few predators are mollusc-specialists. Ground beetles (Coleoptera: Carabidae), however, are important slug predators and slugs appear to possess general defences when carabids are encountered. Slugs may avoid areas recently visited by carabids (primary defence) or, when attacked, exude highly viscous mucus (secondary defence). Slugs are, however, a polyphyletic group which are present in diverse habitats with varying predation risk. We examined whether avoidance of cues from Pterostichus niger, a generalist carabid predator, is a primary defence shared by a number of slug species from different taxonomic families representing varying degrees of ecological specialization and found, for the first time, that multiple slug species appear to exhibit a general avoidance of carabid scents. Additionally, we examined whether mucus chemistry is altered in response to predation attempts, and whether this is a secondary defence common to multiple species. We found that calcium, a vital element for molluscs, is secreted in greater amounts when slugs are attacked. Choice experiments with P. niger demonstrated that calcium did not affect beetle feeding behaviour but that high-viscosity gel deterred feeding. We discuss how calcium secretion may contribute to mucus viscosity and represent an effective secondary defence mechanism common to slugs. Results from no-choice feeding trials suggest that carabid beetles may prevent slugs from exuding defensive mucus by attacking the mantle region. Overall, we show that slugs share common primary and secondary defences but that their expression varies among species, possibly reflecting the natural risk of predation experienced by each slug species. Additionally, some species-specific anti-predator traits were observed which cannot be explained as responses to carabids alone, highlighting the importance of considering multiple predators when interpreting anti-predator behaviour in prey animals
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