Effects of Quality of Financial Statements and CEO Turnover

The purpose of this study is to explore the effect of CEO turnover and CFO turnover on earnings management. In addition, Taiwan’s authorities will require listed companies to complete the establishment of audit committee replacing supervisors in 2022. Corporate governance is not an overnight phenomenon. It has been existing from a long time. It is only that the beginning of 21st century when colossal enterprises started to fall, government across globe started giving it due credit. The present paper is an attempt to trace the history of corporate governance. It starts with discussing various theories which led to the development of such an important concept and then dwells on various models in which economies employ corporate governance in their structure and finally the evolution of corporate governance across globe. The paper sheds light on important committees and reforms which have been the genesis of corporate governance across globe. It undertakes an extensive literature review on different aspects of corporate governance. Corporate governance is a concept which still debatable among experts in describing it. The purpose of this study is to explore how the implementation and principal problems of good corporate governance in the management of current limited liability company

MUSCLE RECRUITMENT SEQUENCE AND TOTAL REACTION TIME DURING A KARATE ROUNDHOUSE KICK

The purpose of the current study is to quantify the muscle recruitment sequence and total reaction time of fourteen national karate athletes and fourteen college karate athletes while performing upper level roundhouse kick. A 16-channel electromyography was used to measured the muscle activities and an instrumented target was for the evaluation of the response time. The experimental results show that both groups recruited the biceps femoris on the kicking (right) side, followed by the right gastrocnemius, but the subsequent muscle firing sequence was slightly different. This resulted in smaller total reaction time of the national group (736.32 ms) than the time of the control group (770.28 ms) because of different across skill level

EFFECTS OF FUNCTIONAL KNEE BRACES ON NEUROMUSCULAR ADAPTATION IN ANTERIOR CRUCIATE LIGAMENT INJURED PATIENTS

INTRODUCTION: Neuromuscular adaptation in the lower extremity has been found in anterior cruciate ligament (ACL) injured patients, with mechanical and electromyographic alterations such as reduced knee extensor moment and power, increased hamsrings muscle activity, and decreased muscle strength (Berchuck, Andriacchi, Bach, & Reider, 1990; DeVita, Lassiter, Hortobagyi, & Torry, 1998). Functional knee bracing has been a common method to enhance functional knee stability in these patients for the past three decades. However, the long-term effects of knee bracing on ACL-reconstructed (ACL-R) patients have not been reported in the literature. There is thus an urgent need to identify the effects of bracing on the gait displayed by these patients

Slipped Capital Femoral Epiphysis as a Complication of Growth Hormone Therapy

Slipped capital femoral epiphysis (SCFE) is a rare complication of growth hormone (GH) therapy. Here, we report three patients who developed SCFE during GH therapy. The first two patients had hypopituitarism and had started GH therapy at the age of 15 years 6 months and 13 years 9 months, respectively. SCFE developed 4 years and 1 year after GH therapy, respectively. The third patient had Prader-Willi syndrome with obesity and hypogonadism and began GH therapy at the age of 12 years and 11 months. SCFE developed 2 months after starting GH therapy. Pain over the hip joints or over the knees is an early sign of SCFE. Despite recommendation, none of the three patients continued GH therapy. A high index of suspicion during GH therapy in patients at high risk of SCFE is important for early diagnosis and appropriate management. [J Formos Med Assoc 2007;106(2 Suppl):S46-S50

Exploring online consumer review-management response dynamics : a heuristic-systematic perspective

Although the effects of managerial responses (MRs) on subsequent customer reviews (CRs) has been explored, we lack a comprehensive theoretical framework to explain the interdependent relationships between previous and subsequent CRs—specifically the dynamic influences of MRs on future CRs. We draw on emotional contagion and regulation theories to develop a heuristic systematic model to explain CR-MR dynamics in online settings. We propose six systematic processing and three heuristic processing routes to delineate the determination and persuasion effects between previous and subsequent consumers' CRs. The systematic routes describe how current customers' compliments, complaints, and emotions influence their current rating scores. The heuristic processing routes describe how previous customers' rating scores and emotions influence current customers' rating scores and emotions. We suggest MR strategies to regulate these effects. The presence and length of MRs defines the numeric heuristic route while the positive-emotion heuristic route is conceptualized through expressions of thanks, sincerity, interaction, and complimenting customers. Expressions of apology, explanation, empathy, and remedy inform the negative-emotion heuristic route. We collect text from customers' reviews and managers' responses from the TripAdvisor website using text-mining techniques and analyze our hypotheses using Pooled Ordinary Least Squares (pooled OLS) and Generalized Method of Moment (GMM) modeling. Our findings not only enrich the theoretical underpinnings of the CR/MR literature, but also provide managerial guidance on how customers' emotional contagion and rating behaviors might be regulated

Catheter Migration After Implantationan Intrathecal Baclofen Infusion Pump for Severe Spasticity: A Case Report

We report a case of intrathecal baclofen infusion pump implantation complicated by migration of the catheter tip. A 55-year-old man required an intrathecal baclofen infusion for severe spasticity 4 years after a cervical spinal cord injury with incomplete tetraparesis. Twelve months after initial implantation of the device, the patient began to experience a recurrence of trunk tightness and spasticity. Subsequent X-ray and computed tomography evaluations of the catheter system revealed pooling of contrast medium outside of the intrathecal distribution in the lumbar subcutaneous region of the back and therefore migration of the pump catheter tip. At surgical revision, emphasis was placed on minimizing the length of catheter outside of the spine and securing the catheter in the supraspinous fascia with a right-angled anchor. The distance between the anchors and the entry point of the catheter into the supraspinous fascia was also reduced to prevent slipping when the patient bends forward. After surgery, the patient's spasticity improved and, 1 year later, he has experienced no further complications during follow-up, requiring an average baclofen dose of 150 mg/day. Here, we describe several surgical methods intended to secure the intrathecal catheter and prevent catheter migration. Other complications related to catheter failure are also highlighted

Application of Rat In Situ Single-pass Intestinal Perfusion in the Evaluation of Presystemic Extraction of Indinavir Under Different Perfusion Rates

Background/PurposeFirst-pass effect has been an important concern for oral pharmaceuticals. An in vivo system was developed for measuring different concentrations of pharmaceuticals in the portal vein and hepatic vein (via the inferior vena cava) for delineating presystemic metabolism under different perfusion rates by using indinavir as an exemplary agent.MethodsAn in situ single-pass intestinal perfusion technique was modified from previous studies to concomitantly obtain portal and hepatic venous bloods. Portal and hepatic venous samples were simultaneously taken from rats at appropriate time points using the perfusion model of 1 mg/mL indinavir at flow rates of 0.05, 0.1, 0.5 and 1.0 mL/min. The indinavir concentrations were assayed by binary-gradient high-pressure liquid chromatography with UV detection.ResultsThe mean indinavir concentrations in portal vein concentration−time profiles at different perfusion times under various flow rates were all higher than those obtained for hepatic veins. At flow rates of 0.5 and 1.0 mL/min, in particular, the area under the curve (AUC) and maximal concentration (C max) of indinavir absorption were significantly different between portal veins and hepatic veins (p < 0.05), indicating considerable hepatic involvement in the presystemic extraction of indinavir. The system also has potential for use when estimating the hepatic extraction ratio (E H) and hepatic clearance (Cl H).ConclusionThis in vivo approach could provide another useful tool for improving our basic understanding of the absorption kinetics and hepatic metabolism of pharmaceuticals under development and facilitating the clinical application of such

Mental health, quality of life and self-management behaviours:online evaluation of inflammatory arthritis patients over 1 year of COVID-19 lockdowns

Objective: Patients with inflammatory arthritis were especially vulnerable to the psychosocial and health impacts of coronavirus disease 2019 (COVID-19) and the lockdowns. This study investigated the impact of these changes on mental health, physical health and quality of life for inflammatory arthritis patients over 1 year following the initial lockdown in the UK. Methods: Three hundred and thirty-eight participants with inflammatory arthritis completed an ambidirectional study consisting of online questionnaires at four time points for 1 year. The questionnaires assessed demographic information, inflammatory arthritis condition, mental health, physical symptoms, self-management behaviours, COVID-19 status and impacts. Means, linear regressions and structural equation modelling for mediations were conducted over 12 months. Results: Physical health concerns peaked during June 2020, then declined, but did not return to baseline. Depression was associated with worse quality of life at baseline, as shown by the beta coefficient, (β= 0.94, P &lt; 0.01), September (β = 0.92, P &lt; 0.01), November (β= 0.77, P &lt; 0.01) and 1 year (β = 0.77, P &lt; 0.01). Likewise, anxiety was associated with worse quality of life at baseline (β = 1.92, P &lt; 0.01), September (β = 2.06, P &lt; 0.01), November (β = 1.66, P = 0.03) and 1 year (β = 1.51, P = 0.02). The association between depression and quality of life was mediated by physical activity (β= 0.13, P &lt; 0.01) at baseline. The association between anxiety and quality of life was also mediated by physical activity (β = 0.25, P = 0.04) at baseline. Conclusion: Physical health continued to be worse 1 year later compared with before the COVID-19 lockdowns in patients with inflammatory arthritis. Mental health showed long-Term effects on quality of life, with an impact for ≥12 months. Lastly, physical activity mediated between mental health and quality of life in the short term.</p