Market perception of SOX act in the case of US listed banks

This paper examines the net effect of Sarbanes – Oxley Act of 2002 onto market valuation of bank holding shares. Overall analysis finds significant price growth in the years following the SOX Act. At the same time liquidity of the bank shares has improved, which implies SOX Act has produced benefits for US listed bank holdings. When analyzing shorter sequences, we confirm that banking industry enjoys reputation as well regulated industry as opposed to other industries, which drove the share prices and liquidity up.peer-reviewe

Vitamin D and cardio-metabolic health in the elderly

Abstract Chapter 1 of this thesis introduces the reader to the background of the main topic – vitamin D, its metabolism and physiological effects. Since its discovery vitamin D has been recognized as an important factor in calcium homeostasis and bone metabolism. Recently, there has been extensive research performed on possible extra-skeletal effects of vitamin D. Nowadays vitamin D deficiency has been linked to a higher risk of many prevalent diseases such as cardio-vascular disease or type 2 diabetes mellitus. Based on this new research it is considered that improving vitamin D status may be a cost-effective tool to improve public health. The main objective of this thesis was to investigate the association of vitamin D and cardio-metabolic health. Chapter 2 presents a systematic review and meta-analysis of observational studies and randomised controlled trials (RCTs) on vitamin D and the risk of mortality. The objective was to evaluate the extent to which circulating biomarker and supplements of vitamin D are associated with mortality under various circumstances. With this meta-analysis we found that the evidence from observational studies shows inverse associations of circulating 25-hydroxyvitamin D with risks of vascular, cancer and nonvascular-noncancer deaths. Further we found that supplementation with vitamin D3 reduces overall mortality among older adults significantly; however, further investigations are required to establish the optimal dose and duration, and whether vitamin D3 affects mortality risk differently than vitamin D2. In chapter 3 we investigated the associations between vitamin D and metabolic outcomes. More specifically, in chapter 3.1 we focused on possible association between vitamin D status and prevalence of metabolic syndrome in the elderly since the findings on this topic in the elderly are inconsistent. The aim was to evaluate the association between vitamin D status and the metabolic syndrome in the elderly, as well as between vitamin D status and the components of metabolic syndrome (i.e. serum glucose, triglycerides (TG)

Digestate from Biogas Plants is an Attractive Alternative to Mineral Fertilisation of Kohlrabi

This study examined the potential for the use of digestate from biogas plants for the fertilisation of kohlrabi. Kohlrabi was grown in two pot experiments in consecutive years using digestate, mineral fertiliser (urea) with a nitrogen (N) content equivalent to that in the digestate, mineral fertiliser with N, phosphate (P), potassium (K) and magnesium (Mg) contents equivalent to the digestate, and an unfertilised control. At harvest, the soil receiving the digestate application had higher P, K and Mg contents than the control and the urea treatment. The soil Nmin content was balanced in all fertilised treatments. Soil pH was unaffected by all treatments. Kohlrabi bulbs from the unfertilised control had the lowest weight, nitrate content and ascorbic acid content. Digestate and NPKMg fertiliser treatments increased bulb weight compared with the N-only urea treatment. Ascorbic acid content did not differ between fertilised treatments. There were no differences in bulb nitrate content between the mineral fertiliser treatments, but digestate application gave a low nitrate content. Bulb macroelement contents varied irregularly among treatments

Vitamin D and risk of cause specific death: systematic review and meta-analysis of observational cohort and randomised intervention studies.

OBJECTIVE: To evaluate the extent to which circulating biomarker and supplements of vitamin D are associated with mortality from cardiovascular, cancer, or other conditions, under various circumstances. DESIGN: Systematic review and meta-analysis of observational studies and randomised controlled trials. DATA SOURCES: Medline, Embase, Cochrane Library, and reference lists of relevant studies to August 2013; correspondance with investigators. STUDY SELECTION: Observational cohort studies and randomised controlled trials in adults, which reported associations between vitamin D (measured as circulating 25-hydroxyvitamin D concentration or vitamin D supplement given singly) and cause specific mortality outcomes. DATA EXTRACTION: Data were extracted by two independent investigators, and a consensus was reached with involvement of a third. Study specific relative risks from 73 cohort studies (849,412 participants) and 22 randomised controlled trials (vitamin D given alone versus placebo or no treatment; 30,716 participants) were meta-analysed using random effects models and were grouped by study and population characteristics. RESULTS: In the primary prevention observational studies, comparing bottom versus top thirds of baseline circulating 25-hydroxyvitamin D distribution, pooled relative risks were 1.35 (95% confidence interval 1.13 to 1.61) for death from cardiovascular disease, 1.14 (1.01 to 1.29) for death from cancer, 1.30 (1.07 to 1.59) for non-vascular, non-cancer death, and 1.35 (1.22 to 1.49) for all cause mortality. Subgroup analyses in the observational studies indicated that risk of mortality was significantly higher in studies with lower baseline use of vitamin D supplements. In randomised controlled trials, relative risks for all cause mortality were 0.89 (0.80 to 0.99) for vitamin D3 supplementation and 1.04 (0.97 to 1.11) for vitamin D2 supplementation. The effects observed for vitamin D3 supplementation remained unchanged when grouped by various characteristics. However, for vitamin D2 supplementation, increased risks of mortality were observed in studies with lower intervention doses and shorter average intervention periods. CONCLUSIONS: Evidence from observational studies indicates inverse associations of circulating 25-hydroxyvitamin D with risks of death due to cardiovascular disease, cancer, and other causes. Supplementation with vitamin D3 significantly reduces overall mortality among older adults; however, before any widespread supplementation, further investigations will be required to establish the optimal dose and duration and whether vitamin D3 and D2 have different effects on mortality risk

単離した分裂酵母変異体は、MAPキナーゼシグナルとステロール合成に異常を示した

博士（医学）神戸大

Folate, vitamin B12, and homocysteine in smoking-exposed pregnant women: A systematic review

Smoking exposure is associated with pregnancy complications, as are levels of folate, vitamin B12, and homocysteine. In nonpregnant adults, smoking exposure is associated negatively with folate and vitamin B12 levels and positively with homocysteine levels. A complete overview of the literature on this topic in pregnant women is lacking. To evaluate evidence of associations of maternal smoking exposure during pregnancy and levels of folate, homocysteine, and vitamin B12 in pregnancy and in cord blood, we searched MEDLINE, Embase, CINAHL, Cochrane, Scopus, Web of Science, and reference lists of relevant studies until August 2017. We selected studies in pregnant women describing the association of passive or active smoking and levels of folate, homocysteine, and/or vitamin B12. Data were extracted by two independent reviewers. We included 32 studies of 2,015 identified references with a total of 37,822 participants and more than 6,000 smokers. Twenty-eight studies measured folate, 14 measured vitamin B12, and 13 measured homocysteine. Nineteen out of 28 studies assessing folate reported significantly lower levels in pregnant women exposed to smoking compared with those unexposed. Vitamin B12 levels were lower in smoking mothers in eight out of 14 studies. Homocysteine levels tended to be higher in mothers exposed to smoking. Smoking exposure during pregnancy is generally associated with lower folate and vitamin B12 levels and higher homocysteine levels. This may help raise further awareness about the consequences of smoking and the need to encourage stopping smoking in all, especially in pregnant women

Vitamin D status is inversely associated with markers of risk for type 2 diabetes: A population based study in Victoria, Australia

A growing body of evidence suggests a protective role of Vitamin D on the risk of type 2 diabetes mellitus (T2DM). We investigated this relationship in a population sample from one Australian state. The data of 3,393 Australian adults aged 18±75 years who participated in the 2009±2010 Victorian Health Monitor survey was analyzed. Socio-demographic information, biomedical variables, and dietary intakes were collected and fasting blood samples were analyzed for 25, hydroxycholecalciferol (25OHD), HbA1c, fasting plasma glucose (FPG), and lipid profiles. Logistic regression analyses were used to evaluate the association between tertiles of serum 25OHD and categories of FPG (<5.6 mmol/L vs. 5.6±6.9 mmol/L), and HbA1c (<5.7% vs. 5.7±6.4%). After adjusting for social, dietary, biomedical and metabolic syndrome (MetS) components (waist circumference, HDL cholesterol, triglycerides, and blood pressure), every 10 nmol/L increment in serum 25OHD significantly reduced the adjusted odds ratio (AOR) of a higher FPG [AOR 0.91, (0.86, 0.97); p = 0.002] and a higher HbA1c [AOR 0.94, (0.90, 0.98); p = 0.009]. Analysis by tertiles of 25OHD indicated that after adjustment for socio-demographic and dietary variables, those with high 25OHD (65±204 nmol/L) had reduced odds of a higher FPG [AOR 0.60, (0.43, 0.83); p = 0.008] as well as higher HbA1c [AOR 0.67, (0.53, 0.85); p = 0.005] compared to the lowest 25OHD (10±44 nmol/L) tertile. On final adjustment for other components of MetS, those in the highest tertile of 25OHD had significantly reduced odds of higher FPG [AOR 0.61, (0.44, 0.84); p = 0.011] and of higher HbA1c [AOR 0.74, (0.58, 0.93); p = 0.041] vs. low 25OHD tertile. Overall, the data support a direct, protective effect of higher 25OHD on FPG and HbA1c; two criteria for assessment of risk of T2DM

Vitamin D and the Risk of Atrial Fibrillation The Rotterdam Study

Atrial fibrillation (AF) is the most common chronic arrhythmia and it increases the risk of cardiovascular morbidity and mortality. Still there is not a complete understanding of its etiology and underlying pathways. Vitamin D might regulate renin-angiotensin-aldosterone system and might be involved in inflammation, both implicated in the pathophysiology of AF. The objective of this work was to investigate the association between vitamin D status with the risk of AF in the elderly. This study was conducted within the Rotterdam Study, a community-based cohort of middle-aged and elderly participants in Rotterdam, The Netherlands. We had 3,395 participants who were free of AF diagnosis at the start of our study and who had vitamin D data available. We analyzed the association between serum 25-hydroxivitamin D (25(OH)D) and incidence of AF using Cox regression models. Vitamin D deficiency was defined as serum 25(OH)D concentrations <50nmol/l, insufficiency between 50nmol/l and 75nmol/l, while serum 25(OH)D concentrations equal to and above 75nmol/l were considered as adequate. After mean follow-up of 12.0 years 263 (7.7%) participants were diagnosed with incident AF. Vitamin D status was not associated with AF in any of the 3 multivariate models tested (model adjusted for socio-demographic factors and life-style factors: HR per 10 unit increment in serum 25(OH)D 0.96, 95% CI: 0.91-1.02; HR for insufficiency: 0.82, 95% CI: 0.60-1.11, and HR for adequate status: 0.76, 95% CI: 0.52-1.12 compared to deficiency). This prospective cohort study does not support the hypothesis that vitamin D status is associated with AF