Auditor Bargaining Power and Audit Fee Lowballing

Incoming auditors usually charge less audit fees to obtain the business (audit fee lowballing). Prior research shows that industry expert auditors have better expertise and resources to perform higher quality audit than the non-expert auditors. Consistent with this literature, we predict and find empirical evidence that the magnitude of lowballing will be significantly smaller for industry expert auditors comparing with non-experts auditors. This result adds new evidence of the impact of auditors’ barging power to the audit fee lowballing literature. 

Controllable thioester-based hydrogen sulfide slow-releasing donors as cardioprotective agents

Hydrogen sulfide (H2S) is an important signaling molecule with promising protective effects in many physiological and pathological processes. However, the study of H2S has been impeded by the lack of appropriate H2S donors that could mimic its slow-releasing process in vivo. Herein, we report the rational design, synthesis, and biological evaluation of a series of thioester-based H2S donors. These cysteine-activated H2S donors release H2S in a slow and controllable manner. Most of the donors comprising an allyl moiety showed significant cytoprotective effects in H9c2 cellular models of oxidative damage. The most potent donor 5e decreased the mitochondrial membrane potential (MMP) loss and lactate dehydrogenase (LDH) release in H2O2-stimulated H9c2 cells. More importantly, donor 5e exhibited a potent cardioprotective effect in an in vivo myocardial infarction (MI) mouse model by reducing myocardial infarct size and cardiomyocyte apoptosis. Taken together, our studies demonstrated that these new allyl thioesters are potential cardioprotective agents by releasing H2S

Global metabolic responses of the lenok (Brachymystax lenok) to thermal stress

High temperature is a powerful stressor for fish living in natural and artificial environments, especially for cold water species. Understanding the impact of thermal stress on physiological processes of fish is crucial for better cultivation and fisheries management. However, the metabolic mechanism of cold water fish to thermal stress is still not completely clear. In this study, a NMR-based metabonomic strategy in combination with high throughput RNA-Seq was employed to investigate global metabolic changes of plasma and liver in a typical cold water fish species lenok (Brachymystax lenok) subjected to a sub-lethal high temperature. Our results showed that thermal stress caused multiple dynamic metabolic alterations of the lenok with prolonged stress, including repression of energy metabolism, shifts in lipid metabolism, alterations in amino acid metabolism, changes in choline and nucleotide metabolisms. Specifically, thermal stress induced an activation of glutamate metabolism, indicating that glutamate could be an important biomarker associated with thermal stress. Evidence from Hsp 70 gene expression, blood biochemistry and histology confirmed that high temperature exposure had negative effects on health of the lenok. These findings imply that thermal stress has a severe adverse effect on fish health and demonstrate that the integrated analyses combining NMR-based metabonomics and transcriptome strategy is a powerful approach to enhance our understanding of metabolic mechanisms of fish to thermal stress.</p

A CyberGIS Integration and Computation Framework for High‐Resolution Continental‐Scale Flood Inundation Mapping

We present a Digital Elevation Model (DEM)-based hydrologic analysis methodology for continental flood inundation mapping (CFIM), implemented as a cyberGIS scientific workflow in which a 1/3rd arc-second (10m) Height Above Nearest Drainage (HAND) raster data for the conterminous U.S. (CONUS) was computed and employed for subsequent inundation mapping. A cyberGIS framework was developed to enable spatiotemporal integration and scalable computing of the entire inundation mapping process on a hybrid supercomputing architecture. The first 1/3rd arc-second CONUS HAND raster dataset was computed in 1.5 days on the CyberGIS ROGER supercomputer. The inundation mapping process developed in our exploratory study couples HAND with National Water Model (NWM) forecast data to enable near real-time inundation forecasts for CONUS. The computational performance of HAND and the inundation mapping process was profiled to gain insights into the computational characteristics in high-performance parallel computing scenarios. The establishment of the CFIM computational framework has broad and significant research implications that may lead to further development and improvement of flood inundation mapping methodologies

ANALYSIS OF MULTI-CHANNEL TWO-DIMENSIONAL PROBABILITY CSMA AD HOC NETWORK PROTOCOL BASED THREE-WAY HANDSHAKE MECHANISM

In wireless Ad Hoc networks, large number and flexible mobility of terminals lead to the rarity of wireless channel resources. Also the hidden and exposed terminal problem exists in the Ad Hoc network which is the major factors restricting its development and applying. Considering these factors, this paper proposes a new CSMA protocol: multi-channel two-dimensional probability CSMA for wireless Ad Hoc network protocol based on three-way handshake mechanism, and analyzes the system throughput, delay of information packet, energy consumption and other properties under the control of the proposed protocol. By using the cycle analysis method, computer simulation results not only verify the theoretical analysis, but also show that the protocol has the optimum performance. The proposed protocol can not only reduce the collision probability of information packets to some extent, improving the channel utilization, reducing the waste of channel resources, but also achieve the balancing of load in a variety of wireless Ad Hoc network services, meeting the needs by different priorities with different QoS, and ensuring the systematic efficiency and fairness

Potential role of cyanidin 3-glucoside (C3G) in diabetic cardiomyopathy in diabetic rats: An in vivo approach

AbstractThe present study aimed to evaluate the importance of cyanidin 3-glucoside (C3G) of diabetic cardiomyopathy in diabetic rats. The rats were induced with diabetic using streptozotocin and total triglyceride (TG) and total cholesterol (TC) were determined. The range of myocardial enzymes such as aspartate aminotransferase (AST), creatine kinase (CK) and lactate dehydrogenase (LD) were also estimated, further, the Immuno histochemical analysis and western blot investigation were determined for the actual activity of C3G. Results indicated that the marker enzymes such as CK, LD and AST were significantly (P<0.05) increased in STZ administered rats (DM group), while the levels of these elevated marker enzymes of cardiac injury significantly (P<0.05) declined in the DM+C3G group, as compared to the diabetic group of rats. Additionally, a decrease in the level of TNF-alpha and interleukin-6, was noticed in the C3G treated group as compared to diabetic group. Finally, blotting analysis clearly confirmed that theC3G treatment resulted to higher level response of Bcl-2 and lower level response of caspase-3 and BAX. In conclusion, C3G a natural antioxidant may prevent cardiovascular complications by ameliorating oxidative damage, inflammation, metabolic dysfunctions and apoptosis pathways in type 2 diabetes