Innate and discretionary accruals quality and corporate governance

This paper extends previous research on the association between corporate governance mechanisms and accruals quality. We derive measures of the discretionary and innate components of accruals quality and regress them against corporate governance characteristics. For discretionary accruals, we find use of a Big 4 audit firm and a larger audit committee as the primary governance mechanisms associated with higher accruals quality. For innate accruals quality, we find that higher quality is associated with an independent board of directors, a larger, more independent and more active audit committee, and use of a Big 4 audit firm. Our findings suggest a stronger relation between sound governance mechanisms and innate accruals quality than discretionary accruals quality.Full Tex

Women on boards and greenhouse gas emission disclosures

We apply institutional and board capital theory to examine whether women on boards are associated with disclosure and quality of <i>corporate greenhouse gas</i> (GHG) emissions related reporting. We examine the research problem in Australia in a period when no requirements existed for listed companies to appoint female directors or to report GHG emissions. This environment allows us to examine the association between women on boards and GHG emissions related disclosure in annual and sustainability reports in a voluntary setting. We find that companies with multiple female directors make GHG emissions related disclosures that are of higher quality

Some kinetic and equilibrium studies of σ-adduct formation and proton transfer in the reactions of aromatic nitro-compounds with bases

Comparison of kinetic and equilibrium data for the cyclisation of 1-(2,2-dimethyl-3-hydroxypropoxy)-2,4-dinitro- naphthalene in alkaline media with those for the cyclisation of 1-(3-hydroxypropoxy)-2,4-dinitronaphthalene indicates the absence of a marked gem-dimethyl effect. (^1)H n.m.r. and visible spectral measurements show that alkoxide addition to 2,2’4,4’,6,6’-hexanitrobibenzyl (HNBB) and 2,2’,4,4’,6,6’-hexanitrostilbene (HNS) gives σ-adducts. Formation of the 3-(3’-) adduct is kinetically preferred but the 1-(1’-) adduct is thermodynamically more stable. In media of high basicity the 1:2 adduct with alkoxide addition at the 1- and 1’- positions is observed. For HNS a third interaction occurs which may be alkoxide addition at the olefinic bond. Kinetic and equilibrium data are reported for the reactions with methoxide ions in methanol and ethoxide ions in ethanol and compared with data for related compounds. The interactions of aliphatic amines with 2,4,6-trinitro- benzyl chloride (TNBCl), HNBB, HNS and 2,4,6-trinitrophenetole (TNP) in dimethyl sulphoxide have been investigated using visible and (^1)H n.m.r. spectroscopic methods. Kinetic and equilibrium data are reported for the various processes observed. The reversible reactions of TNBCl with primary amines are found to be: rapid formation of the 3-adduct, followed by isomerisation to the thermodynamically more stable 1-adduct, followed by equilibration with the conjugate base formed by transfer of a side-chain proton. With the secondary amines piperidine and pyrrolidine, σ-adduct formation at the 1-position is not observed because the presence of two bulky groups at the 1-position is sterically unfavourable. The σ-adduct forming reactions occur via zwitterionic intermediates and it is shown that proton transfers between these species and amines may be kinetically significant. The reactions of HNBB and HNS with amine also involve the initial formation of 3-adducts and 1-adducts. At high amine concentrations di-adducts may be formed by reaction of the 1- and 1’- or 3- and 3’- positions. A slow reaction of HNBB with amines gives a blue species which is shown to be a dianion formed by loss of two methylene protons. The slow step-in this reaction is shown to be rate limiting proton transfer from the substrate or from l:lσ-adducts. TNP reacts with primary and secondary amines to give isomeric σ-adducts at the 3-position and 1-position. Nucleophilic substitution involves general acid catalysed expulsion of the ethoxy group and yields N-substituted picramides. Data are also reported for the reactions of TNBCl with hydroxide ions in water and 30:70 (v/v) DMSO-water, of TNBCl with hydroxide ions in mixed (methanol-water-tetrahydrofuran) solvents, of HNBB with sulphite ions and of 1,3,5-trinitrobenzene with thioglycollic acid in water

A critical evaluation of the law on same-sex marriage

The aim of this research is to identify why LGBTQ people are prohibited from the institution of Marriage and to critically plot the development of same-sex marriage and legally recognised same-sex partnerships within England and Wales. An examination of why LGBTQ people are statute barred from the established act of Marriage but have only been able to enter into a formal legal partnership (CPA 2004) inferred as second-class in comparison to the status of Marriage will be explored at length. Equality is a central theme throughout, but specifically I discuss the effect of same-sex partnership legislation along with an examination of the development of a system to recognise actual same-sex marriage. The institution of Marriage, the Civil Partnership Act 2004 and the Marriage (Same-Sex Couples) Act 2013 are all separate institutions, and I will discuss their relationship to each other, along with a comparison of other jurisdictions with same-sex provisions currently in operation. The complexities in the conflict of rights between religion and sexuality are explained as a recurring theme in same-sex recognised partnerships. An overview of both the positives and inadequacies of same-sex marriage legislation is presented and an explanation what just what it is intended to provide, evaluating whether this mirrors existing opposite-sex marriage legislation. To conclude, I draw on the discussion of ‘equal’ but ‘different’ marriage for LGBTQ people and suggest an alternative form of universal equality based marriage for everyone. Finally discussing the introduction and commencement of the MSSCA 2013. The research was conducted between 2012 to the start of 2014 and is based upon primary and secondary sources obtained from academic books, legal journals, databases and UK Government authorities. Supplemental information from non-governmental organisations and other media resources are included to illustrate issues or events where appropriate

GENDER DIFFERENCES IN THE ENDOTHELIAL FUNCTION OF UNTREATED HYPERTENSION

Vascular endothelial dysfunction is associated with increased risk for adverse cardiovascular (CV) events. However, less is known about sex differences in the endothelial function of untreated hypertensive individuals. The purpose of this study was to assess endothelial function in women and men with untreated hypertension. Ninety participants (35 women, 55 men), aged 40 to 60 years (mean age, 46.1±8.2 years), with untreated stage 1 hypertension (systolic blood pressure 140-159 mm Hg and/or diastolic blood pressure 90-99 mm Hg) underwent brachial artery endothelial-dependent flow-mediated dilation and endothelial-independent glyceryl trinitrate dilation. Women had a smaller flow-mediated dilation response than men (adjusted mean±standard error of the mean [SEM]; 1.8±0.6% vs 3.9±0.4%, P=.036), adjusting for baseline arterial diameter (P=.004), age (P=.596), ethnicity (P=.496), log shear stress ratio (P<.001), body mass index (P=.009), 24-hour diastolic blood pressure (P=.169), high-density lipoprotein (P=.225), log creatinine (P=.927), and log physical activity (P=.682). Glyceryl trinitrate dilation did not differ by sex in adjusted models. Women between the ages of 40 and 60 years with untreated stage 1 hypertension exhibited a greater impairment of endothelial function compared with their male counterparts. These findings raise the possibility that female sex may impart a greater risk of CV events in patients with untreated stage 1 hypertension potentially due to poorer endothelial function

Investigation of Parameters that Affect Resin Swelling in Green Solvents

The influence of various physical and chemical factors on the swelling of polystyrene and PEG based resins in greener organic solvents has been systematically investigated. In general, chemical factors: the nature of the functionality/linker and the degree of loading were found to have a far larger influence on the swelling of the resins than physical parameters such as bead size. The results are interpreted in terms of Hansen solubility parameters for the solvents and there is evidence that some solvents interact with the polymeric core of a resin whilst others interact with the functionality. The results are extended to a study of the changes in resin swelling observed during both deprotection and chain elongation reactions during solid phase peptide synthesis

Endothelial function in postmenopausal women with nighttime systolic hypertension

Hypertension becomes more prevalent in women during their postmenopausal years. Nighttime systolic blood pressure (SBP) is especially predictive of adverse cardiac events and the relationship between rising nighttime SBP and cardiovascular risk increases more rapidly in women compared to men. The reasons for the prognostic significance of nighttime SBP are not completely known, but may involve vascular endothelial dysfunction. The purpose of this study was to examine the relationship of nighttime SBP and endothelial function, assessed by brachial artery flow-mediated dilation (FMD) and to determine whether postmenopausal women with nighttime hypertension (SBP≥120 mm Hg) evidenced greater endothelial dysfunction compared to women with normal nighttime SBP

Blood Pressure Dipping: Ethnicity, Sleep Quality, and Sympathetic Nervous System Activity

Blunted blood pressure dipping is an established predictor of adverse cardiovascular outcomes. Although blunted blood pressure dipping is more common in African Americans than whites, the factors contributing to this ethnic difference are not well understood. This study examined the relationships of blood pressure dipping to ethnicity, body mass index, sleep quality, and fall in sympathetic nervous system activity during the sleep-period

Reproducibility of blood pressure dipping: Relation to day-to-day variability in sleep quality

Previous studies of the reproducibility of blood pressure (BP) dipping have yielded inconsistent results. Few have examined factors that may influence dayto-day differences in dipping