The Valuation Of Special Items

This research examines the value relevance of GAAP earnings, GAAP earnings excluding special items, and specific special items.  We find GAAP earnings to be less value relevant than GAAP earnings adjusted to exclude special items.  We find mixed results relating to the value relevance of net special items. Considering the value relevance of eight specific categories of special items, only two, in process research and development and merger related costs, appear to be significantly related to firm value.  This suggests that analysts distinguish between types of special items and only specific types of special items contribute to firm value

Acoustic neuroma surgery and delayed facial palsy

Delayed onset of facial palsy is possibly an underestimated but distressing complication of acoustic neuroma surgery. The incidence of this complication reported in the literature has varied from 11.7 to 41%. This study reviewed retrospectively 60 primary acoustic neuroma surgeries performed by a single neurotologist. The dee-layed onset of facial dysfunction was defined according to the guidelines described by of Lalwani Butt, Jackler, Pitts and Jingling in 1995. They considered either a deterioration of facial function from normal to abnormal or an increased severity of the degree of facial paralysis, which was grouped using the House-Brackmann scale system. Fifteen of the 60 patients (25%) were found to have a deterioration of facial function. The incidence of delayed facial palsy was not influenced by age, sex or tumor size. The majority of the patients had a favorable prognosis. Only three patients had a grade III-IV facial function at 1 year. It is possible that these latter cases might have benefited from intraoperative meatal facial nerve decompression, as advocated by Sargent, Kartush and Graham

The Views of Non-Psychiatric Medical Specialists about People with Schizophrenia and Depression

This study explored the views of non-psychiatric medical specialists about people with schizophrenia and depression and examined whether specialists’ approach to these clients, and their perception of dangerousness and social distance, differed by disorder. Non-psychiatric medical specialists working in community centers in Italy read either a schizophrenia or depression description and then completed a questionnaire on their views about people with that disorder. The schizophrenia-group (N=114) was more sure than the depression-group (N=97) that the patients should be approached differently in outpatient specialized clinics like those where the respondents worked; are incapable of caring for their open health; and are kept at distance by others. Perceived dangerousness did not significantly differ between the two groups. These findings highlight the potential effects of attitudes on medical practice and outline the need to educate non-psychiatric medical specialists on stigma as a strategy to reduce health discrepancies, particularly toward people diagnosed with schizophrenia

Global Study: Participation in One Health Networks and Involvement in COVID-19 Response Activities

PURPOSE: This global study examined whether being part of a One Health Network (OHN) was associated with being involved in COVID-19 response activities at the early stages of the pandemic. Barriers to workforce involvement in the pandemic response and the perceived value of OHN activities were studied to inform future targeted evidence-based strategies for workforce capacity-building. METHODS & MATERIALS: We conducted a cross-sectional descriptive study, using an online questionnaire that was globally distributed in July-August 2020. With a snowball sampling approach via OHN listservs, social media, and further sharing, we aimed to reach individuals in the global health workforce across locations, organizations, and sectors to survey their participation in OHN activities and involvement in COVID-19 response. RESULTS: The sample included 1050 respondents from various types of organizations and work sectors, from 94 countries across all WHO regions. Being part of an OHN was positively associated with involvement in the COVID-19 response (odds ratio: 1.8, 95% confidence interval: 1.3 - 2.4). The OHN activities most indicated as useful during COVID-19 pandemic by the survey respondents included 'increased public awareness of One Health' and 'networking with professionals across sectors with common interests'. Overall, 44% of survey respondents who were part of an OHN found OHN activities very or extremely helpful to their COVID-19 response. Lack of opportunities was a commonly reported barrier to involvement in COVID-19 response globally, and lack of funding was a barrier particularly in the WHO Africa region. CONCLUSION: This study provides a snapshot of the multisectoral response to COVID-19 and an assessment of the contribution of OHNs. The lessons learned during this pandemic can be used to identify measures to improve global health capacity, including OHN activities to build and strengthen workforce response to future global health challenges

Geminate and nongeminate recombination of triplet excitons formed by singlet fission.

We report the simultaneous observation of geminate and nongeminate triplet-triplet annihilation in a solution-processable small molecule TIPS-tetracene undergoing singlet exciton fission. Using optically detected magnetic resonance, we identify recombination of triplet pairs directly following singlet fission, as well as recombination of triplet excitons undergoing bimolecular triplet-triplet annihilation. We show that the two processes give rise to distinct magnetic resonance spectra, and estimate the interaction between geminate triplet excitons to be 60 neV.EPSRC [grant no. EP/J017361/1 and EP/G060738/1]. E. Oppenheimer Foundation and St. Catherine's College, Cambridge. NSF [CMMI- 1255494].This is the author accepted manuscript. The final version is available at http://journals.aps.org/prl/abstract/10.1103/PhysRevLett.112.238701

Describing selected populations of the rice black bugs in the Philippines using Correlation Analysis Based on Distances (CORIANDIS)

Morphological shape variations of biological structures have been considered an important factor that affects the survival pattern of an organism. This study focuses to gain information on intraspecific variation among different populations of the rice black bugs (RBBs) using Correlation Analysis Based on Distances (CORIANDIS) from the generated relative warp scores of landmark-based geometric morphometrics. Results revealed that the shapes of genital plates have largely contributed a high observable disparity in all morphological characters. The shapes of the head and forewings also contributed noticeable variations while minimal variances were observed in the shapes of the scutellum and pronotum, respectively. The species/group projected plot among populations are clustered together except Bohol and Leyte populations which show a departure from other populations based from the centroid in the compromise space. The quality of the compromise is 52.99% for males and 51.40% for females. It was noticeable that the trait variance is unproportioned to the area occupied by datasets indicating population differentiation from other populations. These results indicate that geographic variations among populations of RBBs were contributed by high species’ divergence of the combined characters. This study suggests that CORIANDIS is a useful tool in describing population variability as this has the capacity to integrate all available morphological characters of populations to be able to visualize the underlying relationships among populations

DNA damage response at telomeres boosts the transcription of SARS-CoV-2 receptor ACE2 during aging

The severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) causes the coronavirus disease 2019 (COVID-19), known to be more common in the elderly, who also show more severe symptoms and are at higher risk of hospitalization and death. Here, we show that the expression of the angiotensin converting enzyme 2 (ACE2), the SARS-CoV-2 cell receptor, increases during aging in mouse and human lungs. ACE2 expression increases upon telomere shortening or dysfunction in both cultured mammalian cells and in vivo in mice. This increase is controlled at the transcriptional level, and Ace2 promoter activity is DNA damage response (DDR)-dependent. Both pharmacological global DDR inhibition of ATM kinase activity and selective telomeric DDR inhibition by the use of antisense oligonucleotides prevent Ace2 upregulation following telomere damage in cultured cells and in mice. We propose that during aging telomere dysfunction due to telomeric shortening or damage triggers DDR activation and this causes the upregulation of ACE2, the SARS-CoV-2 cell receptor, thus contributing to make the elderly more susceptible to the infection

Preliminary report in treatment of proximal humeral fracture with closed reduction and DOS external fixation System: a multicentric study

Introduction: Proximal humerus fractures are the seventh most frequent fracture in adults, and the third in patients over 65 years old, 5.7% of whole diagnosed fractures. Most of these fractures can be treated conservatively and achieve good results. However, more and more frequently we are confronted with dislo-cated and multifragmentary fractures, and with elderly and high functional demanding patients. In patients with osteoporosis and poor general conditions external fixation can be performed as rapid and mininvasive procedure with good outcome and low complication rates. The authors investigated the use of external fixa-tion in the treatment of proximal humerus fractures. The objective is to demonstrate the effectiveness of this method as a valid alternative to other surgical techniques. Materials and Methods: A multicentre study was conducted at 7 hospitals in Italy from 2014 through 2018. We recruited all proximal humeral fractures (as classified with the Neer system) that are surgically treated with the same external fixator DOS, for a total of 110 patients, evaluated later with Oxford Shoulder Scale (OSS) and disability of the arm, shoulder and hand score (DASH) at 1, 2 and 6 months. Results:The patients have passed from a score of 75,37 in the first month to a score of 29,47in the sixth month at the DASH and from 47,02 to 27,71 at the OSS. The data further confirm the increased incidence of these fractures in women and in a mean age of about 65. Conclusions:Al-though it does not represent the golden standard in the treatment of fractures of the proximal humerus, in our experience the minimal osteosynthesis with external fixator turned out to be a very valid help especially for the simplicity and speed of the method, as well as for the exciting functional results. sometimes superior to other methods. The preliminary results from the different centers have confirmed this hypothesis. We hope this will be a good starting point for further in-depth studies

Discovery That Theonellasterol a Marine Sponge Sterol Is a Highly Selective FXR Antagonist That Protects against Liver Injury in Cholestasis

Background: The farnesoid-x-receptor (FXR) is a bile acid sensor expressed in the liver and gastrointestinal tract. Despite FXR ligands are under investigation for treatment of cholestasis, a biochemical condition occurring in a number of liver diseases for which available therapies are poorly effective, mice harboring a disrupted FXR are protected against liver injury caused by bile acid overload in rodent models of cholestasis. Theonellasterol is a 4-methylene-24-ethylsteroid isolated from the marine sponge Theonella swinhoei. Here, we have characterized the activity of this theonellasterol on FXR-regulated genes and biological functions. Principal Findings: Interrogation of HepG2 cells, a human hepatocyte cell line, by microarray analysis and transactivation assay shows that theonellasterol is a selective FXR antagonist, devoid of any agonistic or antagonistic activity on a number of human nuclear receptors including the vitamin D receptor, PPARs, PXR, LXRs, progesterone, estrogen, glucorticoid and thyroid receptors, among others. Exposure of HepG2 cells to theonellasterol antagonizes the effect of natural and synthetic FXR agonists on FXR-regulated genes, including SHP, OSTa, BSEP and MRP4. A proof-of-concept study carried out to investigate whether FXR antagonism rescues mice from liver injury caused by the ligation of the common bile duct, a model of obstructive cholestasis, demonstrated that theonellasterol attenuates injury caused by bile duct ligation as measured by assessing serum alanine aminostrasferase levels and extent of liver necrosis at histopathology. Analysis of genes involved in bile acid uptake and excretion by hepatocytes revealed that theonellasterol increases the liver expression of MRP4, a basolateral transporter that is negatively regulated by FXR. Administering bile duct ligated mice with an FXR agonist failed to rescue from liver injury and downregulated the expression of MRP4. Conclusions: FXR antagonism in vivo results in a positive modulation of MRP4 expression in the liver and is a feasible strategy to target obstructive cholestasis

Right Heart Pulmonary Circulation Unit Response to Exercise in Patients with Controlled Systemic Arterial Hypertension: Insights from the RIGHT Heart International NETwork (RIGHT-NET)

Background. Systemic arterial hypertension (HTN) is the main risk factor for the development of heart failure with preserved ejection fraction (HFpEF). The aim of the study was was to assess the trends in PASP, E/E’ and TAPSE during exercise Doppler echocardiography (EDE) in hypertensive (HTN) patients vs. healthy subjects stratified by age. Methods. EDE was performed in 155 hypertensive patients and in 145 healthy subjects (mean age 62 ± 12.0 vs. 54 ± 14.9 years respectively, p < 0.0001). EDE was undertaken on a semi-recumbent cycle ergometer with load increasing by 25 watts every 2 min. Left ventricular (LV) and right ventricular (RV) dimensions, function and hemodynamics were evaluated. Results. Echo-Doppler parameters of LV and RV function were lower, both at rest and at peak exercise in hypertensives, while pulmonary hemodynamics were higher as compared to healthy subjects. The entire cohort was then divided into tertiles of age: at rest, no significant differences were recorded for each age group between hypertensives and normotensives except for E/E’ that was higher in hypertensives. At peak exercise, hypertensives had higher pulmonary artery systolic pressure (PASP) and E/E’ but lower tricuspid annular plane systolic excursion (TAPSE) as age increased, compared to normotensives. Differences in E/E’ and TAPSE between the 2 groups at peak exercise were explained by the interaction between HTN and age even after adjustment for baseline values (p < 0.001 for E/E’, p = 0.011 for TAPSE). At peak exercise, the oldest group of hypertensive patients had a mean E/E’ of 13.0, suggesting a significant increase in LV diastolic pressure combined with increased PASP. Conclusion. Age and HTN have a synergic negative effect on E/E’ and TAPSE at peak exercise in hypertensive subjects