Accounting Conservatism, Changes In Real Investment, And Analysts Earnings Forecasts

This study examines whether sell-side analysts fully incorporate into their earnings forecasts the joint effects between accounting conservatism and changes in real investment on the quality of current earnings. Our results indicate that sell-side analysts do not fully incorporate such effects when they forecast future earnings so that they overestimate (underestimate) future earnings when current earnings are inflated (depressed) by those effects. Thus, we conclude that sell-side analysts do not recognize fully the joint effects between accounting conservatism and real activity on the earnings quality and that they need to mitigate their bias to enhance market efficiency by providing investors with a good benchmark for their earnings expectation

PREDICTION OF RESIDUAL STRENGTH OF COMPOSITE COLUMNS USING FEM ANALYSIS

Fires in buildings cause not only economic losses but also many casualties. A prolonged fire involves the possibility of the damage to structural members, which calls for the repair or reinforcement of the building. Since it is critical to decide whether structural members need reinforcement, the technique to determine the degree of the damage to structural members caused by a fire should be established.  CFT columns are superior to generic steel columns in terms of fire resistance performance thanks to the thermal storage effect of the concrete inside the columns.  Studies have suggested how to reinforce the concrete to further improve the structural strength and fire resistance performance of CFT columns. When CFT columns of a building are damaged by a fire, it is required to determine preciously how serious the structural deterioration of the members is.  The purpose of this study is to evaluate the residual strength of CFT columns damaged by a fire by evaluating the temperature distribution inside the columns and determining the degree of deterioration in the load capacity of concrete and steel in relation to temperature distribution

Re-highlighting the action of PPARγ in treating metabolic diseases [version 1; referees: 2 approved]

Peroxisome proliferator-activated receptor γ (PPARγ) is a member of the nuclear receptor family and plays an important role in adipocyte differentiation, glucose homeostasis, and insulin sensitivity. Thiazolidinediones (TZDs), synthetic ligands of PPARγ, have been used for the treatment of diabetes mellitus for two decades. TZDs were expected to be amazing drugs not only for type 2 diabetes but also for metabolic syndrome and atherosclerotic vascular disease because they can reduce both insulin resistance and inflammation in experimental studies. However, serious unwanted effects pushed TZDs back to an optional second-tier drug for type 2 diabetes. Nevertheless, PPARγ is still one of the most important targets for the treatment of insulin resistance and diabetes mellitus, and novel strategies to modulate PPARγ activity to enhance its beneficial effects and reduce unwanted adverse effects are anticipated. Recent studies showed that post-translational modification (PTM) of PPARγ regulates PPARγ activity or stability and may be a novel way to optimize PPARγ activity with reduced adverse effects. In this review, we will focus on recent advances in PTM of PPARγ and the mechanisms regulating PPARγ function as well as in the development of PPARγ modulators or agonists

Proposal of Strength Formula and Type Development of Composite Mega Column to Beam Connections with T-shaped Stiffener

[EN] As buildings are becoming larger, demand for mega-sized composite columns (over 1-meter diameter) is increased. We have developed and commercialized welded built-up CFT column (ACT Column I) since 2005 which are structurally stable and economical using cold-formed steel with rib. However, there has a limit in size of cross section (618 X 618mm) by a fabrication facilities. And due to charateristics of closed cross section, there has a limit to construction of connection of moment frame. Composite mega column (ACT Column II) has same concept of forming closed cross section. But in order to enlarge cross sectional size, thick plate is inserted between cold-formed steels. Since composite mega column can control thickness and width of thick plate, steel or composite beams can be directly attached to the connection. In this study, we propose strength formula of composite mega column to beam connections with T-shaped stiffener as internal diaphragm and verified through finite element analysis and simple tensile experiment.Lee, JH.; Kim, SH.; Kim, BK.; Yom, KS.; Choi, SM. (2018). Proposal of Strength Formula and Type Development of Composite Mega Column to Beam Connections with T-shaped Stiffener. En Proceedings of the 12th International Conference on Advances in Steel-Concrete Composite Structures. ASCCS 2018. Editorial Universitat Politècnica de València. 465-473. https://doi.org/10.4995/ASCCS2018.2018.7016OCS46547

Efficacy evaluation of combination vaccine of recombinant C-terminal fragments of ApxIA, ApxIIA and ApxIIIA in piglets

The efficacy of the combination vaccine of the individual C-terminal fragments of ApxIA, ApxIIA and ApxIIIA of Actinobacillus pleuropneumoniae (APP) was evaluated in piglets. Twenty piglets were divided equally into 2 groups (n=10). All piglets were intramuscularly primed at 4 week-of-age (0 week post prime inoculation (WPPI)) and were intramuscularly boosted at 6 week-of-age (2 WPPI). Group A piglets were inoculated with sterile PBS and group B piglets were inoculated with the combination vaccine. Concentrations of each of the C-terminal fragment-specific IgG as determined by ELISA were significantly higher in group B than in group A from 2 WPPI until the end of this study. Clinical signs were observed from only 10% of group B piglets after the challenge with the mixture of APP serotypes 1, 2 and 5 at 4 WPPI, while 50% of group A piglets were protected against APP infections. Overall, intramuscular inoculation with the vaccine candidate can efficiently protect piglets against APP infection

Insulin-sensitizing effects of exercise on adiponectin and retinol-binding protein-4 concentrations in young and middle-aged women

CONTEXT: Exercise training enhances insulin sensitivity. Changes in retinol-binding protein-4 (RBP4) and adiponectin levels are linked to insulin resistance. OBJECTIVE: We tested whether the insulin-sensitizing effect of exercise is associated with age-related changes in circulating RBP4 and adiponectin levels in women. DESIGN, SUBJECTS, AND INTERVENTION: We studied 36 healthy young (22.4 +/- 2.8 yr) and 38 middle-aged (59.8 +/- 5.9 yr) women. All subjects performed 60 min of aerobic exercise three times per week for 10 wk at about 70% maximal exercise capacity. RESULTS: After a 10-wk training program, maximal exercise capacity was significantly increased in both young and middle-aged women, suggesting increased oxidative capacity. Insulin sensitivity was also improved, as indicated by decreases in plasma insulin levels and homeostasis model assessment for insulin resistance index. Serum adiponectin and RBP4 concentrations were increased and decreased more in older than younger women, respectively (P < 0.01). Concurrently, circulating transthyretin levels were also decreased in older subjects in response to exercise training. The older women showed higher correlations between changes in adiponectin or RBP4 levels and obesity indices or metabolic parameters than the younger group. When subjects showing increasing adiponectin or decreasing RBP4 levels were classified as responders, there were higher correlations between these changes in responders than in nonresponders. CONCLUSIONS: We conclude that the mechanism for the insulin-sensitizing effects of exercise could involve increased adiponectin and reduced RBP4 levels in exercise-trained women. These data suggest that alterations in circulating RBP4 and adiponectin levels could play an important role in regulating insulin sensitivity

Relationships between 24-Hour Blood Pressures, Subcortical Ischemic Lesions, and Cognitive Impairment

Background and Purpose The most important treatment for subcortical vascular dementia (SVaD) is controlling the blood pressure (BP). However, the few studies that have investigated the relationships between diurnal BP rhythm and subcortical ischemic vascular cognitive impairment have produced inconclusive results. In the study presented here, the 24-hour BP values of three groups of subjects-patients with subcortical vascular mild cognitive impairment (SvMCI), patients with SVaD, and normal controls-were compared using working criteria and 24-hour ambulatory BP (ABP) monitoring. Methods The subjects (42 patients with SVaD, 37 patients with SvMCI, and 30 controls) were selected according to the Study`s inclusion/exclusion criteria. All subjects underwent brain magnetic resonance (MR) imaging and MR angiography, detailed neuropsychological testing, and 24-hour ABP monitoring. Results The prevalence of nondippers differed markedly between the control group and both the SVaD and SvMCI groups. Loss of nocturnal dipping was significantly associated with SVaD [odds ratio (OR), 4.827; 95% confidence interval (CI), 1.07-12.05]. Conclusions It was found that SVaD is associated with loss of nocturnal BP dipping combined with increased pulse pressure and systolic BP (SBP) variability. Correction of these factors could therefore be important in the prevention of SVaD, independent of measures used to reduce BP. J Clin Neurol 2009;5:139-145Ohmine T, 2008, HYPERTENS RES, V31, P75van Boxtel MPJ, 2006, J HUM HYPERTENS, V20, P5, DOI 10.1038/sj.jhh.1001934van der Flier WM, 2005, STROKE, V36, P2116Birns J, 2005, STROKE, V36, P1308, DOI 10.1161/01.STR.0000165901.38039.5fYamamoto Y, 2005, CEREBROVASC DIS, V19, P302, DOI 10.1159/000084498BOWLER JV, 2005, J NEUROL NEUROSUR S5, V76, P35KU HM, 2004, J KOREAN NEUROPSYCHI, V43, P189O`Brien E, 2003, J HYPERTENS, V21, P821, DOI 10.1097/01.hjh.0000059016.82022.caKANG Y, 2003, INCHEON HUMAN BRAINOhkubo T, 2002, J HYPERTENS, V20, P2183de Leeuw FE, 2002, BRAIN, V125, P765O`Brien JT, 2002, ANN NY ACAD SCI, V977, P436Kario K, 2001, HYPERTENSION, V38, P852Wahlund LO, 2001, STROKE, V32, P1318Dufouil C, 2001, NEUROLOGY, V56, P921Puisieux F, 2001, EUR NEUROL, V46, P115Staessen JA, 1999, JAMA-J AM MED ASSOC, V282, P539Swan GE, 1998, NEUROLOGY, V51, P986Blacher J, 1998, HYPERTENSION, V32, P570Cummings JL, 1998, J PSYCHOSOM RES, V44, P627Kilander L, 1998, HYPERTENSION, V31, P780Guo ZC, 1997, AM J EPIDEMIOL, V145, P1106Liao DP, 1996, STROKE, V27, P2262LAUNER LJ, 1995, JAMA-J AM MED ASSOC, V274, P1846YAMAMOTO Y, 1995, STROKE, V26, P829VERDECCHIA P, 1994, HYPERTENSION, V24, P793KUUSISTO J, 1993, HYPERTENSION, V22, P771SHIMADA K, 1992, J HYPERTENS, V10, P875SCHERR PA, 1991, AM J EPIDEMIOL, V134, P1303TOHGI H, 1991, STROKE, V22, P603OBRIEN E, 1988, LANCET, V2, P397PARATI G, 1987, J HYPERTENS, V5, P93HACHINSKI VC, 1975, ARCH NEUROL-CHICAGO, V32, P632

Carotid Intimal-Medial Thickness Is Not Increased in Women with Previous Gestational Diabetes Mellitus

BackgroundGestational diabetes mellitus (GDM) is known to increase the risk of cardiovascular diseases. Measuring the carotid artery intimal-medial thickness (CIMT) is a non-invasive technique used to evaluate early atherosclerosis and to predict future cardiovascular diseases. We examined the association between CIMT and cardiovascular risk factors in young Korean women with previous GDM.MethodsOne hundred one women with previous GDM and 19 women who had normal pregnancies (NP) were recruited between 1999 and 2002. At one year postpartum, CIMT was measured using high-resolution B-mode ultrasonography, and oral glucose tolerance tests were performed. Fasting glucose, glycated hemoglobin A1c (HbA1c), insulin levels and lipid profiles were also measured. CIMTs in the GDM and NP groups were compared, and the associations between CIMT and cardiovascular risk factors were analyzed in the GDM group.ResultsCIMT results of the GDM group were not significantly different from those of the NP group (GDM, 0.435±0.054 mm; NP, 0.460±0.046 mm; P=0.069). In the GDM group, a higher HbA1c was associated with an increase in CIMT after age adjustment (P=0.011). CIMT results in the group with HbA1c >6.0% were higher than those of the normal HbA1c (HbA1c ≤6.0%) (P=0.010). Nine of the patients who are type 2 diabetes mellitus converters within one year postpartum but showed no significant difference in CIMT results compared to NP group.ConclusionHigher HbA1c is associated with an increase in CIMT in women with previous GDM. However, CIMT at one year postpartum was not increased in these women compared to that in NP women

The Association of Maximum Body Weight on the Development of Type 2 Diabetes and Microvascular Complications: MAXWEL Study

Background: Obesity precedes the development of type 2 diabetes (T2D). However, the relationship between the magnitude and rate of weight gain to T2D development and complications, especially in non-White populations, has received less attention. Methods and Findings: We determined the association of rate and magnitude of weight gain to age at T2D diagnosis (AgeT2D), HbA1c at T2D diagnosis (HbA1cT2D), microalbuminuria, and diabetic retinopathy after adjusting for sex, BMI at age 20 years, lifestyles, family history of T2D and/or blood pressure and lipids in 2164 Korean subjects aged ≥30 years and newly diagnosed with diabetes. Body weight at age 20 years (Wt20y) was obtained by recall or from participants’ medical, school, or military records. Participants recalled their maximum weight (Wtmax) prior to T2D diagnosis and age at maximum weight (Agemax_wt). The rate of weight gain (Ratemax_wt) was calculated from magnitude of weight gain (ΔWt = Wtmax–Wt20y) divided by ΔTime (Agemax_wt –20 years). The mean Agemax_wt and AgeT2D were 41.5±10.9 years and 50.1±10.5 years, respectively. The Wt20y and Wtmax were 59.9±10.5 kg and 72.9±11.4 kg, respectively. The Ratemax_wt was 0.56±0.50 kg/year. After adjusting for risk factors, greater ΔWt and higher Ratemax_wt were significantly associated with earlier AgeT2D, higher HbA1cT2D after additional adjusting for AgeT2D, and microalbuminuria after further adjusting for HbA1cT2D and lipid profiles. Greater ΔWt and higher Ratemax_wt were also significantly associated with diabetic retinopathy. Conclusions: This finding supports public health recommendations to reduce the risk of T2D and its complications by preventing weight gain from early adulthood

Insulin Secretion and Incretin Hormone Concentration in Women with Previous Gestational Diabetes Mellitus

BackgroundWe examined the change in the levels of incretin hormone and effects of glucose-dependent insulinotropic polypeptide (GIP) and glucagon-like peptide 1 (GLP-1) on insulin secretion in women with previous gestational diabetes (pGDM).MethodsA 75-g oral glucose tolerance test (OGTT) was conducted on 34 women with pGDM. In addition, 11 women with normal glucose tolerance, matched for age, height and weight, were also tested. The insulin, GIP, GLP-1, and glucagon concentrations were measured, and their anthropometric and biochemical markers were also measured.ResultsAmong 34 women with pGDM, 18 had normal glucose tolerance, 13 had impaired glucose tolerance (IGT) and 1 had diabetes. No significant differences were found in GLP-1 concentration between the pGDM and control group. However, a significantly high level of glucagon was present in the pGDM group at 30 minutes into the OGTT. The GIP concentration was elevated at 30 minutes and 60 minutes in the pGDM group. With the exception of the 30-minute timepoint, women with IGT had significantly high blood glucose from 0 to 120 minutes. However, there was no significant difference in insulin or GLP-1 concentration. The GIP level was significantly high from 0 to 90 minutes in patients diagnosed with IGT.ConclusionGLP-1 secretion does not differ between pGDM patients and normal women. GIP was elevated, but that does not seem to induce in increase in insulin secretion. Therefore, we conclude that other factors such as heredity and environment play important roles in the development of type 2 diabetes