285 research outputs found
The value relevance of earnings and income smoothing : Greek evidence on causality effects
The present paper examines the existence of causality between income smoothing and value relevance of earnings for a sample of firms listed in the Athens Stock Exchange. Using a switching regression model we find evidence suggesting that the low information content of earnings may be a motive for managers to engage in actions that signal the existence of income smoothing. A potential explanation for our results is that management uses income smoothing in order to maximize its utility rather than to affect investors expectations about the future prospects of the firm in the market.peer-reviewe
High precision fundamental constants at the TeV scale
This report summarizes the proceedings of the 2014 Mainz Institute for
Theoretical Physics (MITP) scientific program on "High precision fundamental
constants at the TeV scale". The two outstanding parameters in the Standard
Model dealt with during the MITP scientific program are the strong coupling
constant and the top-quark mass . Lacking knowledge on the
value of those fundamental constants is often the limiting factor in the
accuracy of theoretical predictions. The current status on and
has been reviewed and directions for future research have been identified.Comment: 57 pages, 24 figures, pdflate
Real-time weather forecasting in the Western Mediterranean Basin: An application of the RAMS model
A regional forecasting system based on the Regional Atmospheric Modeling System (RAMS) is being run at the CEAM Foundation. The model is started twice daily with a forecast range of 72 h. For the period June 2007 to August 2010 the verification of the model has been done using a series of automatic meteorological stations from the CEAM network and located within the Valencia Region (Western Mediterranean Basin). Air temperature, relative humidity and wind speed and direction of the output of the model have been compared with observations. For these variables, an operational verification has been performed by computing different statistical scores for 18 weather stations. This verification process has been carried out for each season of the year separately. As a result, it has been revealed that the model presents significant differences in the forecast of the meteorological variables analysed throughout the year. Moreover, due to the physical complexity of the area of study, the model presents different degree of accuracy between coastal and inland stations. Precipitation has also been verified by means of yes/no contingency tables as well as scatter plots. These tables have been built using 4 specific thresholds that have permitted to compute some categorical statistics. From the results found, it is shown that the precipitation forecast in the area of study is in general over-predicted, but with marked differences between the seasons of the year. Finally, dividing the available data by season of the year, has permitted us to analyze differences in the observed patterns for the magnitudes mentioned above. These results have been used to better understand the behavior of the RAMS model within the Valencia Region
Flows of granular material in two-dimensional channels
Secondary cone-type crushing machines are an important part of the aggregate production process. These devices process roughly crushed material into aggregate of greater consistency and homogeneity. We apply a continuum model for granular materials (`A Constitutive Law For Dense Granular Flows', Nature 441, p727-730, 2006) to flows of granular material in representative two-dimensional channels, applying a cyclic applied crushing stress in lieu of a moving boundary. Using finite element methods we solve a sequence of quasi-steady fluid problems within the framework of a pressure dependent particle size problem in time. Upon approximating output quantity and particle size we adjust the frequency and strength of the crushing stroke to assess their impact on the output
Cell-specific transcriptional control of mitochondrial metabolism by TIF1γ drives erythropoiesis.
Transcription and metabolism both influence cell function, but dedicated transcriptional control of metabolic pathways that regulate cell fate has rarely been defined. We discovered, using a chemical suppressor screen, that inhibition of the pyrimidine biosynthesis enzyme dihydroorotate dehydrogenase (DHODH) rescues erythroid differentiation in bloodless zebrafish moonshine (mon) mutant embryos defective for transcriptional intermediary factor 1 gamma (tif1γ). This rescue depends on the functional link of DHODH to mitochondrial respiration. The transcription elongation factor TIF1γ directly controls coenzyme Q (CoQ) synthesis gene expression. Upon tif1γ loss, CoQ levels are reduced, and a high succinate/α-ketoglutarate ratio leads to increased histone methylation. A CoQ analog rescues mon’s bloodless phenotype. These results demonstrate that mitochondrial metabolism is a key output of a lineage transcription factor that drives cell fate decisions in the early blood lineage
Identification of Giardia lamblia DHHC Proteins and the Role of Protein S-palmitoylation in the Encystation Process
Protein S-palmitoylation, a hydrophobic post-translational modification, is performed by protein acyltransferases that have a common DHHC Cys-rich domain (DHHC proteins), and provides a regulatory switch for protein membrane association. In this work, we analyzed the presence of DHHC proteins in the protozoa parasite Giardia lamblia and the function of the reversible S-palmitoylation of proteins during parasite differentiation into cyst. Two specific events were observed: encysting cells displayed a larger amount of palmitoylated proteins, and parasites treated with palmitoylation inhibitors produced a reduced number of mature cysts. With bioinformatics tools, we found nine DHHC proteins, potential protein acyltransferases, in the Giardia proteome. These proteins displayed a conserved structure when compared to different organisms and are distributed in different monophyletic clades. Although all Giardia DHHC proteins were found to be present in trophozoites and encysting cells, these proteins showed a different intracellular localization in trophozoites and seemed to be differently involved in the encystation process when they were overexpressed. dhhc transgenic parasites showed a different pattern of cyst wall protein expression and yielded different amounts of mature cysts when they were induced to encyst. Our findings disclosed some important issues regarding the role of DHHC proteins and palmitoylation during Giardia encystation.Fil: Merino, Maria Cecilia. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Córdoba. Instituto de Investigación Médica Mercedes y Martín Ferreyra. Universidad Nacional de Córdoba. Instituto de Investigación Médica Mercedes y Martín Ferreyra; ArgentinaFil: Zamponi, Nahuel. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Córdoba. Instituto de Investigación Médica Mercedes y Martín Ferreyra. Universidad Nacional de Córdoba. Instituto de Investigación Médica Mercedes y Martín Ferreyra; ArgentinaFil: Vranych, Cecilia Verónica. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Córdoba. Instituto de Investigación Médica Mercedes y Martín Ferreyra. Universidad Nacional de Córdoba. Instituto de Investigación Médica Mercedes y Martín Ferreyra; ArgentinaFil: Touz, Maria Carolina. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Córdoba. Instituto de Investigación Médica Mercedes y Martín Ferreyra. Universidad Nacional de Córdoba. Instituto de Investigación Médica Mercedes y Martín Ferreyra; ArgentinaFil: Ropolo, Andrea Silvana. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Córdoba. Instituto de Investigación Médica Mercedes y Martín Ferreyra. Universidad Nacional de Córdoba. Instituto de Investigación Médica Mercedes y Martín Ferreyra; Argentin
Adamantylidene-substituted alkylphosphocholine TCAN26 is more active against Sporothrix schenckii than miltefosine
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