492 research outputs found
Essays on Accounting Information Quality in China
This research contributes to provide a better understanding of the nature of accounting information reliability by measuring the relation between the informativeness of earnings and corporate governance based on the Chinese context with its unique political, social, cultural and economic environment and large sample size. In particular, mainland China has a distinct two-tier board structure comprising a supervisor board including employee representatives and board of directors of whom at least one third are independent directors. The objective of this thesis is to investigate accounting information reliability and corporate governance by addressing three predominant empirical research questions in three studies. The first study examines the impact of board composition and independence on earnings management in mainland China through investigating whether independent directors and supervisors are effective at restraining earnings management. To fully capture the earnings attributes, the second study investigates the quality of reported earnings in China from the perspective of both accounting-based (including accrual quality, persistence, predictability and smoothness) and market-based earnings attributes (including value relevance, timeliness, and conservatism and earnings response coefficient). A two-way test has been conducted to compare the difference in earnings quality between State-Owned and Non-State-Owned enterprises. According to financial distress theory, the incentives for Non-SOEs to manipulate earnings are stronger than in SOEs, since SOEs have the advantage to receive financial subsidies from government while Non-SOEs face more financing constraints. The agency theory, however, argues that state ownership in SOEs creates incentives and regulatory backing for self-serving purposes, thus motivating SOEs to manipulate accounting numbers. The political cost hypothesis complements the agency theory and illustrates that SOEs’ managers would manipulate accounting numbers in response to government intervention (report conservatively to disguise the profits or report aggressively to meet specific thresholds). In addition, it tests whether analysts' forecasts are more accurate than forecasts based on time-series predicted statistics with random walk. Finally, the third empirical study detects whether managers intend to manipulate earnings via discretionary accruals in order to just meet or beat consensus analyst forecasts on the basis of earnings surprise (analyst forecast error).
The key findings of the first study in this thesis suggest that the distinct Chinese two-tier board structure comprising independent directors and supervisory directors fails to mitigate earnings management. The second study documents that Chinese SOEs overall exhibit a lower earnings quality than Non-SOEs, supporting the agency theory. Government ownership might create incentives and regulatory backing for self-serving purposes that negatively influence the listed firms’ financial reporting. Moreover, SOEs manipulate downwards the earnings much more than Non-SOEs, manifesting the government generally expropriate the benefits of SOEs, according to the political cost hypothesis. One interesting finding in second study is that predicted earnings based on the time-series statistical model with drift are more accurate than the consensus analyst forecast. This result conflicts with findings from developed country studies, indicating the malfunction of financial analysts in mainland China. In the third empirical study, the findings suggest an optimistic bias in analysts' forecasts exists in Chinese listed companies but fail to provide any evidence supporting that discretionary accrual measures are positively associated with just meeting or beating the analysts’ forecast benchmark. It challenges the ‘benchmark beating’ incentive in most prior literature based on western developed countries, such as the US and the UK
Coordination of Ribosomal Protein and Ribosomal RNA Gene Expression in Response to TOR Signaling
Cells grow in response to nutrients or growth factors, whose presence is detected and communicated by elaborate signaling pathways. Protein kinases play crucial roles in processes such as cell cycle progression and gene expression, and misregulation of such pathways has been correlated with various diseased states. Signals intended to promote cell growth converge on ribosome biogenesis, as the ability to produce cellular proteins is intimately tied to cell growth. Part of the response to growth signals is therefore the coordinate expression of genes encoding ribosomal RNA (rRNA) and ribosomal proteins (RP). A key player in regulating cell growth is the Target of Rapamycin (TOR) kinase, one of the gatekeepers that prevent cell cycle progression from G1 to S under conditions of nutritional stress. TOR is structurally and functionally conserved in all eukaryotes. Under favorable growth conditions, TOR is active and cells maintain a robust rate of ribosome biogenesis, translation initiation and nutrient import. Under stress conditions, TOR signaling is suppressed, leading to cell cycle arrest, while the failure of TOR to respond appropriately to environmental or nutritional signals leads to uncontrolled cell growth. Emerging evidence from Saccharomyces cerevisiae indicates that High Mobility Group (HMGB) proteins, non-sequence-specific chromosomal proteins, participate in mediating responses to growth signals. As HMGB proteins are distinguished by their ability to alter DNA topology, they frequently function in the assembly of higher-order nucleoprotein complexes. We review here recent evidence, which suggests that HMGB proteins may function to coordinate TOR-dependent regulation of rRNA and RP gene expression
The Relationship Between Social Power and Sexual Objectification: Behavioral and ERP Data
Sexual objectification is very common in modern Western societies, especially toward women. Previous research has suggested that in Western cultures, social power could lead to objectification. Specifically, power activates an approaching tendency toward useful targets, in turn leading to instrumental objectification and sexual objectification of targets. However, previous research has mostly focused on Western cultures, and the neural correlates underlying this phenomenon remain unclear. To examine whether the effects of power can be generalized to Chinese cultural contexts and how power promotes the objectification of sexualized bodies, we conducted two studies using Chinese samples. In Study 1, we replicated the behavioral effects of social power on sexual objectification. Specifically, we found that power increased sexual objectification toward sexualized female rather than male bodies. In Study 2, we examined the absence of an N170 amplitude inversion effect as a possible neural correlate of sexual objectification and replicated the effects of power on sexual objectification through event-related potentials (ERPs). For participants in a high-power group, the N170 amplitude inversion effect emerged when processing sexualized male bodies (less sexual objectification) but not female bodies (more sexual objectification); this effect was not seen for those participants in a low-power group. Our findings provide behavioral and neural data that power leads to increased sexual objectification toward sexualized women in Chinese participants
Genomic imprinting defect in Zfp57 mutant iPS cell lines
AbstractZFP57 maintains genomic imprinting in mouse embryos and ES cells. To test its roles during iPS reprogramming, we derived iPS clones by utilizing retroviral infection to express reprogramming factors in mouse MEF cells. After analyzing four imprinted regions, we found that parentally derived DNA methylation imprint was largely maintained in the iPS clones with Zfp57 but missing in those without maternal or zygotic Zfp57. Intriguingly, DNA methylation imprint was lost at the Peg1 and Peg3 but retained at the Snrpn and Dlk1-Dio3 imprinted regions in the iPS clones without zygotic Zfp57. This finding will be pursued in future studies
Isolation of mouse mammary carcinoma-derived macrophages and cancer cells for co-culture assays
We recently established an in vitro co-culture system in which monophosphoryl lipid A + interferon-γ (MPLA+IFNγ)-treated tumor-associated macrophages (TAMs) killed cancer cells. Here, we describe a step-by-step protocol for isolating TAMs and cancer cells from mouse primary mammary carcinomas, the setup of the co-culture system, and the image acquisition approach. The technical difficulties in the co-culture assay involve isolating pure TAMs and cancer cells from the same tumor and staining them with different dyes to track the macrophages’ tumoricidal activity. For complete details on the use and execution of this protocol, please refer to Sun et al. (2021).(1
DNA damage regulates direct association of TOR kinase with the RNA polymerase II-transcribed HMO1 gene
© 2017 Panday et al. The mechanistic target of rapamycin complex 1 (mTORC1) senses nutrient sufficiency and cellular stress. When mTORC1 is inhibited, protein synthesis is reduced in an intricate process that includes a concerted down-regulation of genes encoding rRNA and ribosomal proteins. The Saccharomyces cerevisiae high-mobility group protein Hmo1p has been implicated in coordinating this response to mTORC1 inhibition. We show here that Tor1p binds directly to the HMO1 gene (but not to genes that are not linked to ribosome biogenesis) and that the presence of Tor1p is associated with activation of gene activity. Persistent induction of DNA double-strand breaks or mTORC1 inhibition by rapamycin results in reduced levels of HMO1 mRNA, but only in the presence of Tor1p. This down-regulation is accompanied by eviction of Ifh1p and recruitment of Crf1p, followed by concerted dissociation of Hmo1p and Tor1p. These findings uncover a novel role for TOR kinase in control of gene activity by direct association with an RNA polymerase II-transcribed gene
Unique allosteric effect driven rapid adsorption of carbon dioxide on a new ionogel [P4444][2-Op]@MCM-41 with excellent cyclic stability and loading-dependent capacity
Allosteric effect-driven rapid stepwise CO2 adsorption of pyridine-containing anion functionalized ionic liquid [P4444][2-Op] confined into mesoporous silica MCM-41.</p
Bacterial Communities Associated With Healthy and Bleached Crustose Coralline Alga Porolithon onkodes
Crustose coralline algae (CCA) play vital roles in producing and stabilizing reef structures and inducing the settlement and metamorphosis of invertebrate larvae in coral reef ecosystems. However, little is known about the bacterial communities associated with healthy and bleached CCA and their interactions with coral larval settlement. We collected samples of healthy, middle semi-bleached, and bleached CCA Porolithon onkodes from Sanya Bay in the South China Sea and investigated their influences on the larval settlement and metamorphosis of the reef-building coral Pocillopora damicornis. The larval settlement/metamorphosis rates all exceeded 70% when exposed to healthy, middle semi-bleached, and bleached algae. Furthermore, the compositions of bacterial community using amplicon pyrosequencing of the V3–V4 region of 16S rRNA were investigated. There were no obvious changes in bacterial community structure among healthy, middle semi-bleached, and bleached algae. Alphaproteobacteria, Bacteroidetes, and Gammaproteobacteria were dominant in all samples, which may contribute to coral larval settlement. However, the relative abundances of several bacterial communities varied among groups. The relative abundances of Mesoflavibacter, Ruegeria, Nautella, and Alteromonas in bleached samples were more than double those in the healthy samples, whereas Fodinicurvata and unclassified Rhodobacteraceae were significantly lower in the bleached samples. Additionally, others at the genus level increased significantly from 8.5% in the healthy samples to 22.93% in the bleached samples, which may be related to algal bleaching. These results revealed that the microbial community structure associated with P. onkodes generally displayed a degree of stability. Furthermore, bleached alga was still able to induce larval settlement and metamorphosis
The role of perceived severity of disaster, rumination, and trait resilience in the relationship between rainstorm-related experiences and PTSD amongst Chinese adolescents following rainstorm disasters
This study examined the mediating role of perceived severity of trauma and rumination in the relationship between traumatic experiences and PTSD, and assessed the moderated role of resilience in this mediating process. Nine hundred and fifty-one adolescents were selected to complete a self-report questionnaire involving rainstorm-related experiences, perceived severity of trauma, rumination, resilience, and PTSD. The results found that rainstorm-related experiences had a positive effect on PTSD by perceived severity of disaster, or by rumination via perceived severity of disaster. Resilience buffered the relationship between rainstorm-related experiences and PTSD, but did not buffer the relation of rainstorm-related experiences to perceived severity of disaster and rumination. These findings indicated that rainstorm-related experiences may have an indirect effect on PTSD via cognitive activities, and these indirect paths were not buffered by resilience. A buffering effect only occurred in the direct paths from rainstorm-related experiences to PTSD
Effect of inspiratory muscle training on hypoxemia in obese patients undergoing painless gastroscopy: protocol for a single-center, double-blind, randomized controlled trial
IntroductionObese patients who undergo painless gastroscopy are particularly prone to suffer from upper airway obstruction, respiratory depression, and subsequent hypoxemia. Despite adequate preoxygenation, the incidence of hypoxemia remains high. Recently, inspiratory muscle training (IMT) has been considered to be a promising strategy to increase respiratory muscle strength and endurance with the attendant improvement of pulmonary function. However, it remains unclear whether IMT is associated with a lower rate of hypoxemia in obese patients during this sedative procedure. This study aims to investigate the effectiveness of IMT used in obese patients who are scheduled for selective painless gastroscopy.Methods and analysisThis prospective, randomized controlled trial (RCT) will enroll 232 obese patients with a body mass index (BMI) of 35–39.9 kg·m−2 who undergo painless gastroscopy at the First Affiliated Hospital of Xiamen University. Subjects will be randomly assigned to two groups with a 1:1 ratio. Participants in both groups will receive IMT for 4 weeks prior to gastroscopy. The intervention group will receive IMT with a load of 30% of the maximal inspiratory pressure (Pi(max)) in the first week, with an increase of 10% per week since the following week, while the counterparts in the control group will not receive any load during the 4-week IMT. The primary outcome is the incidence of hypoxemia during painless gastroscopy. Secondary outcomes include the need for airway maneuvers, blood pressure changes, sleep quality assessment, pro-inflammatory cytokines levels, and monitoring of adverse events.DiscussionsThe outcomes of this study will offer invaluable guidance for the clinical implementation of IMT as a potential non-invasive preventive measure. Additionally, it stands to enrich our comprehension of anesthesia management and airway-related challenges in obese patients undergoing procedural sedation, which we anticipate will further contribute to addressing the turnaround concerns within high-volume, swiftly paced ambulatory endoscopy centers.Ethics and disseminationThis study has been approved by the Ethics Committee of the First Affiliated Hospital of Xiamen University (2022, No.091). The results will be submitted for publication in peer-reviewed journals.Trial registration numberChina Clinical Trial Center (ChiCTR2200067041)
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