HARMONIZATION OF VOLUNTARY DISCLOSURE PRACTICES BY JAPANESE COMPANIES

The costs and benefits of harmonization of international accounting and disclosure practices by firms is an important policy issue. This paper investigates the extent to which voluntary disclosure practices by Japanese firms have converged since the collapse of Japan’s financial ‘bubble’ of the late 1980’s. Convergence of voluntary disclosure would suggest that Japanese firms respond to environmental and market pressures by adopting increasingly similar reporting practices. Our findings suggest that, for our sample of Japanese firms, there was neither more, nor less, convergence in selected voluntary disclosure practices over the sample period, although the average level of disclosure did increase. The results suggest that Japanese firms were in “equilibrium” in terms of the scope of information they voluntarily disclosed, although they perceived net benefits in increasing the quantity of disclosed information.international accounting, disclosure practices, transparency

The New Testament Text of Today: An Assessment of Progress Since Westcott and Hort

Westcott and Hort\u27s The New Testament in the Original Greek has profoundly affected all New Testament textual criticism since its publication. Most subsequent textual critics have acknowledged their debt to Westcott and Hort, while believing that Westcott and Hort failed to uncover the original text and that their principles and text must be refined, modified, and improved. Even though a flurry of activity has characterized post-Hortian textual criti­cism, the question arises again and again: What progress from Wes-tcott-Hort has actually been accomplished

Ergonomics in Esports: A Video Training Series for Esports Athletes

Electronic sports, also known as esports, refers to organized and competitive video gaming against other players or teams. Unlike traditional sports, esports is sedentary, with athletes spending several hours daily seated at their gaming stations. Additionally, esports athletes lack the knowledge of ergonomic hazards and how to mitigate occupational overuse syndromes and mental health challenges. The purpose of this project was to create a video training series from an occupational therapy perspective to educate esports athletes on the ergonomic hazards of esports to improve participation, occupational performance, and quality of life of esports athletes.https://soar.usa.edu/otdcapstonesspring2024/1041/thumbnail.jp

Gandel Holocaust Knowledge and Awareness in Australia Survey

The Gandel Holocaust Knowledge and Awareness in Australia Survey (GHKAS/Gandel Holocaust Survey) is Australia's first comprehensive national survey of Holocaust knowledge and awareness.The Survey was commissioned by the Gandel Foundation, one of Australia's largest independent family philanthropic funds, and undertaken by a team of expert researchers from Deakin University. Researchers utilised the ANU's Social Research Centre for data collection, using their Life in Australia online probability panel, and were also supported by the Advisory Group comprising a Holocaust survivor and representatives from Yad Vashem, Department of Foreign Affairs and Trade, Sydney Jewish Museum, Melbourne Holocaust Museum, Executive Council of Australian Jewry and a teacher who is an alum of the Gandel Holocaust Studies Program for Australian Educators.There were more than 70 questions posed in the Survey with 3,522 people across all Australian states and territories submitting responses, making it the largest survey of its type ever undertaken. The sample matches key demographic parameters of the Australian population including age, gender, education, geographic location. Maximum margin of error to apply to this survey is +/-2%.A key objective of the Gandel Holocaust Survey was to understand not just how much Australians know factually about the Holocaust (Holocaust knowledge), but also how aware they are of the catastrophe and its enduring impact and lessons it holds. This was considered to be "Holocaust awareness" or acknowledging the true scale of the Holocaust and caring about Holocaust education

A Hybrid Sequencing Approach Completes the Genome Sequence of Thermoanaerobacter ethanolicus JW 200

Thermoanaerobacter ethanolicus JW 200 has been identified as a potential sustainable biofuel producer due to its ability to readily ferment carbohydrates to ethanol. A hybrid sequencing approach, combining Oxford Nanopore and Illumina DNA sequence reads, was applied to produce a single contiguous genome sequence of 2,911,280 bp

Metabolism of profenofos to 4-bromo-2-chlorophenol, a specific and sensitive exposure biomarker.

Profenofos is a direct acting phosphorothioate organophosphorus (OP) pesticide capable of inhibiting β-esterases such as acetylcholinesterase, butyrylcholinesterase, and carboxylesterase. Profenofos is known to be detoxified to the biologically inactive metabolite, 4-bromo-2-chlorophenol (BCP); however, limited data are available regarding the use of urinary BCP as an exposure biomarker in humans. A pilot study conducted in Egyptian agriculture workers, demonstrated that urinary BCP levels prior to application (3.3-30.0 μg/g creatinine) were elevated to 34.5-3,566 μg/g creatinine during the time workers were applying profenofos to cotton fields. Subsequently, the in vitro enzymatic formation of BCP was examined using pooled human liver microsomes and recombinant human cytochrome P-450s (CYPs) incubated with profenofos. Of the nine human CYPs studied, only CYPs 3A4, 2B6, and 2C19 were able to metabolize profenofos to BCP. Kinetic studies indicated that CYP 2C19 has the lowest Km, 0.516 μM followed by 2B6 (Km=1.02 μM) and 3A4 (Km=18.9μM). The Vmax for BCP formation was 47.9, 25.1, and 19.2 nmol/min/nmol CYP for CYP2B6, 2C19, and 3A4, respectively. Intrinsic clearance (Vmax/Km) values of 48.8, 46.9, and 1.02 ml/min/nmol CYP 2C19, 2B6, and 3A4, respectively, indicate that CYP2C19 and CYP2B6 are primarily responsible for the detoxification of profenofos. These findings support the use of urinary BCP as a biomarker of exposure to profenofos in humans and suggest polymorphisms in CYP 2C19 and CYP 2B6 as potential biomarkers of susceptibility

Estimating rodent losses to stored rice as a means to assess efficacy of rodent management

Context: Post-harvest losses by rodents have traditionally been calculated by estimates of consumption determined in the laboratory. Methods for assessing storage losses by rodents under smallholder conditions will help farmers and policy makers understand the impact rodents may have on food security, nutrition and health. Stored product loss assessment methods could also be used to monitor the effects of rodent control in villages. Aims: The present study examined a method to measure the amount of rice eaten by rodents in household granaries. The effects of trapping and better hygiene around granaries to reduce rodent populations were investigated using the post-harvest monitoring method to determine whether the program was successful in lowering rodent numbers sufficiently to reduce post-harvest losses. Methods: Baskets with known quantities of rice were placed within household granaries and monitored periodically for moisture content, weight loss, faecal contamination and percentage of rodent-damaged grains. Using an empirical treatment–control study, rodent management was performed at the community level through daily trapping in two Bangladesh villages and in Myanmar at the granary storehouse level. Post-harvest losses were monitored in granaries in villages with rodent management and in similar granaries in villages where there was no management. Key results: Estimates of household losses in the absence of rodent control were 2.5% in Bangladesh and 17% in Myanmar. These losses were reduced when rodent control was implemented, down to 0.5% in Bangladesh and 5% in Myanmar. Conclusions: The impact of rodents on smallholder storage can be accurately assessed in the field under realistic conditions. Intensive daily trapping at the community level together with improved hygiene practices can successfully reduce rodent numbers, and this can significantly reduce stored grain losses and rodent contamination and damage levels. Implications: In addition to the threat of rodent pests during crop production, rodents are a major threat to food security after harvest and have, as of yet, unquantified impacts on household nutrition and health through potential transmission of gastroenteric diseases and zoonoses to householders and domestic livestock. Trapping and environmental management are affordable and effective tools to reduce rodent impacts on stored grain within communities and are viable alternatives to rodenticides

September 2018 School of Graduate Studies Newsletter

Notes from the Associate Dean: Reaching the Finish Line SGS Hiring MSA Thesis Defense Dissertation Defenses Student Opportunity SGS Announcementshttps://commons.erau.edu/db-sgs-newletter/1015/thumbnail.jp

Impact of fertility versus mortality control on the demographics of Mastomys natalensis in maize fields

The multimammate mouse, Mastomys natalensis, is the most common rodent pest species in sub-Saharan Africa. Currently, rodenticides are the preferred method used to reduce the population of rodent pests, but this method poses direct and indirect risks to humans and other non-target species. Fertility control is a promising alternative that has been argued to be a more sustainable and humane method for controlling rodent pests. In this study, we compared the effectiveness of fertility control bait EP-1 (quinestrol (E) and levonorgestrel (P), 10 ppm) and an anticoagulant rodenticide bait (bromadiolone, 50 ppm) on the population dynamics of M. natalensis in maize fields in Zambia during 2 cropping seasons. M. natalensis was the most abundant species in maize fields (77% of total captures). Fertility control reduced the number of juveniles and suppressed population growth of M. natalensis at the end of the 2019–2020 cropping season. The population density initially decreased after rodenticide treatment, but the population rapidly recovered through immigration. None of the treatments influenced maize damage by rodents at germination (F2,67 = 1.626, P = 0.204). Applying the treatments during the maize seeding time was effective at suppressing population growth at the end of the cropping season than application the month before maize seeding. This research indicates that a single-dose delivery of EP-1 and rodenticide have comparable effects on the population dynamics of M. natalensis. These findings are important in developing fertility control protocols for rodent pest populations to reduce maize crop damage and improve yields

In the absence of ATPase activity, pre-RC formation is blocked prior to MCM2-7 hexamer dimerization

The origin recognition complex (ORC) of Saccharomyces cerevisiae binds origin DNA and cooperates with Cdc6 and Cdt1 to load the replicative helicase MCM2–7 onto DNA. Helicase loading involves two MCM2–7 hexamers that assemble into a double hexamer around double-stranded DNA. This reaction requires ORC and Cdc6 ATPase activity, but it is unknown how these proteins control MCM2–7 double hexamer formation. We demonstrate that mutations in Cdc6 sensor-2 and Walker A motifs, which are predicted to affect ATP binding, influence the ORC–Cdc6 interaction and MCM2–7 recruitment. In contrast, a Cdc6 sensor-1 mutant affects MCM2–7 loading and Cdt1 release, similar as a Cdc6 Walker B ATPase mutant. Moreover, we show that Orc1 ATP hydrolysis is not involved in helicase loading or in releasing ORC from loaded MCM2–7. To determine whether Cdc6 regulates MCM2–7 double hexamer formation, we analysed complex assembly. We discovered that inhibition of Cdc6 ATPase restricts MCM2–7 association with origin DNA to a single hexamer, while active Cdc6 ATPase promotes recruitment of two MCM2–7 hexamer to origin DNA. Our findings illustrate how conserved Cdc6 AAA+ motifs modulate MCM2–7 recruitment, show that ATPase activity is required for MCM2–7 hexamer dimerization and demonstrate that MCM2–7 hexamers are recruited to origins in a consecutive process