690 research outputs found
Information Acquisition Costs and Misreporting: Evidence from the Implementation of EDGAR
I study the causal effect of investors' costs in acquiring corporate filings on misreporting. Lower information acquisition costs potentially deter misreporting through enhanced monitoring. However, the countervailing channel is that managers may misreport more anticipating that more investors use accounting information in valuing stocks. I study this empirical question with plausibly exogenous variations in investors' information acquisition costs using the U.S. firms' staggered transition from paper filings of periodic reports to electronic filings on the EDGAR system from 1993 to 1996. I find that lower information acquisition costs lead to an increase in accrual-based and real earnings management: discretionary accruals go up by 1 to 1.5% of lagged total assets and abnormal production costs go up by 1% of lagged total assets. My results highlight an unintended consequence of EDGAR and also the importance of having a wholistic understanding of managers' incentives
Comparison of two feeding regimens on endothelial function variability measured by peripheral arterial tonometry
Consumption of a high-fat meal has been shown to elicit endothelial dysfunction that contributes to cardiovascular events. The US diet pattern of frequent meals and snacks extends the postprandial state. The focus of this research was to optimize a feeding model to study the acute effects of two high-fat meals on endothelial-dependent vasodilation (reactive hyperemia index) and a biomarker of oxidative stress. The study was conducted to compare changes in endothelial function induced by two different feeding regimens (standard feeding regimen and body surface area-based feeding regimen) and to study the peripheral vascular function in the extended postprandial state. A 2 × 4 within subject design was used to investigate variability in reactive hyperemia index and oxidative stress. Ten male subjects (age 19-30 years, BMI 18.5-24.9 kg/m2, Body surface area 1.5-2.2 m2) were recruited and assigned to two feeding regimens, in random order, on different days, with a 1-week washout period. Each feeding regimen contained two meals that were consumed as “breakfast” (0h) and “lunch” (4h) on the test day. Each meal in feeding regimen 1 provided 850 kilocalories; whereas, each meal in feeding regimen 2 provided 460 kilocalorie/m2 subject body surface area. Reactive hyperemia index was measured, followed by blood draw at 0, 2, 4, 6 hours. Blood was analyzed for plasma malondialdehyde as a measure of oxidative stress. Blood glucose and triglyceride were measured to monitor the postprandial response at 0, 1, 2, 3, 4, 5, 6 hours. Power was too low to detect a significant difference in regimen × time interaction and main effect of feeding regimen for reactive
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hyperemia index and oxidative stress (p>0.05, 1-β<0.6). However, the feeding regimen based on body surface area might be a more effective model to use than the standard meal as shown by the greater effect size (ηp2 and ω2). More subjects are needed to confirm this finding. Reactive hyperemia index increased from the fasting state to the postprandial state (p<0.05). Oxidative stress was elevated 2 hours after “breakfast” (p<0.05) and decreased by 4 hours after “breakfast” (p<0.05).Submitted in partial fulfillment of the requirements
for the degree
Master of Science
in the School of Health Physical Education and Recreation
Indiana University
May, 201
Connecting Software Metrics across Versions to Predict Defects
Accurate software defect prediction could help software practitioners
allocate test resources to defect-prone modules effectively and efficiently. In
the last decades, much effort has been devoted to build accurate defect
prediction models, including developing quality defect predictors and modeling
techniques. However, current widely used defect predictors such as code metrics
and process metrics could not well describe how software modules change over
the project evolution, which we believe is important for defect prediction. In
order to deal with this problem, in this paper, we propose to use the
Historical Version Sequence of Metrics (HVSM) in continuous software versions
as defect predictors. Furthermore, we leverage Recurrent Neural Network (RNN),
a popular modeling technique, to take HVSM as the input to build software
prediction models. The experimental results show that, in most cases, the
proposed HVSM-based RNN model has a significantly better effort-aware ranking
effectiveness than the commonly used baseline models
Branched-Chain Amino Acid Negatively Regulates KLF15 Expression via PI3K-AKT Pathway.
Recent studies have linked branched-chain amino acid (BCAA) with numerous metabolic diseases. However, the molecular basis of BCAA's roles in metabolic regulation remains to be established. KLF15 (Krüppel-like factor 15) is a transcription factor and master regulator of glycemic, lipid, and amino acids metabolism. In the present study, we found high concentrations of BCAA suppressed KLF15 expression while BCAA starvation induced KLF15 expression, suggesting KLF15 expression is negatively controlled by BCAA.Interestingly, BCAA starvation induced PI3K-AKT signaling. KLF15 induction by BCAA starvation was blocked by PI3K and AKT inhibitors, indicating the activation of PI3K-AKT signaling pathway mediated the KLF15 induction. BCAA regulated KLF15 expression at transcriptional level but not post-transcriptional level. However, BCAA starvation failed to increase the KLF15-promoter-driven luciferase expression, suggesting KLF15 promoter activity was not directly controlled by BCAA. Finally, fasting reduced BCAA abundance in mice and KLF15 expression was dramatically induced in muscle and white adipose tissue, but not in liver. Together, these data demonstrated BCAA negatively regulated KLF15 expression, suggesting a novel molecular mechanism underlying BCAA's multiple functions in metabolic regulation
E-mail Marketing System Adoption In E-commerce Startups
More and more leading-edge information technology has penetrated the market in conjunction with the arrival of information times. However, there is still a reluctance to adopt some of these best practices. Furthermore, the rate of diffusion has remained below expectations. Take for example the explosive growth of the adoption of e-mail marketing systems in Chinese business-to-consumer e-commerce startups whose target markets are overseas. At the same time there has been a relatively sluggish response to this commercial communication technology in those sectors of e-commerce startups that focus on local consumers and business-to-business segments. This disparity reveals the fact that the acceptance and diffusion of communication innovation are subject to many negative external factors and contexts. To e-mail marketing system providers in Chinese market, it is essential to understand the process and to identify and contrast the distinct barriers perceived by marketers across the types of e-commerce mentioned above in order to discuss the reasons behind adoption inconsistencies.
The research in this thesis is conducted through a multi-method interpretive approach. The author uses prior theories in order to draw on a combination to build a new framework. A series of interviews with e-mail advertising system users is conducted and based on the results, the new framework is validated and external negative variables emerged. The nature of these negative factors are then discussed by a group of experts to account for their existence. Finally, different hindrances impacting the adoption across clusters of e-commerce marketers are identified.
This thesis posits a theoretical framework, a combination of technology acceptance model and media choice factors. The key factors considered in this new framework include perceived usefulness, perceived ease-of-use, critical mass, perceived accessibility and social influences. This study contributes to the existing literature by creating a new streamlined technology acceptance model that can be used as a theoretical framework to analyze the adoption of the e-mail marketing system. Moreover, it also addresses explicitly the hindrances presenting different barriers that may affect e-commerce startups’ adoption of this technology
Investigating the uncertain nature of the supply chain when outsourcing and the impacts of Information Technology System on managing uncertainties
This paper covered three main topics in supply chain management studies: outsourcing, supply chain uncertainty and Information Technology (IT) system. The survey revealed that the outsourcing practices of participating companies are still mainly focusing on cost factors, which might mislead the managerial focus to the wrong direction and cause unnecessary uncertainties within the supply chain. The survey also indicates the fact that advanced IT communication system, such as internet, intranet, extranet are not well utilised, while the traditional methods of communication, such as telephone, fax and post are still popular. In addition, the IT systems of participating companies were performed at the averagely acceptable level, despite some concerning issues of cost and flexibility. Three major implications of IT system on managing supply chain uncertainties can be summarised: IT can smooth information flow and increase informative visibility; improve flexibility and reduce order cycle time; and synergise the whole supply chain with integrated IT system and commonly shared database
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A Novel Aptamer LL4A Specifically Targets Vemurafenib-Resistant Melanoma through Binding to the CD63 Protein.
Melanoma is a highly aggressive tumor with a poor prognosis, and half of all melanoma patients harbor BRAF mutations. A BRAF inhibitor, vemurafenib (PLX4032), has been approved by the US Food and Drug Administration (FDA) and European Medicines Agency (EMA) to treat advanced melanoma patients with BRAFV600E mutation. However, the efficacy of vemurafenib is impeded by adaptive resistance in almost all patients. In this study, using a cell-based SELEX (systematic evolution of ligands by exponential enrichment) strategy, we obtained a DNA aptamer (named LL4) with high affinity and specificity against vemurafenib-resistant melanoma cells. Optimized truncated form (LL4A) specifically binds to vemurafenib-resistant melanoma cells with dissociation constants in the nanomolar range and with excellent stability and low toxicity. Meanwhile, fluorescence imaging confirmed that LL4A significantly accumulated in tumors formed by vemurafenib-resistant melanoma cells, but not in control tumors formed by their corresponding parental cells in vivo. Further, a transmembrane protein CD63 was identified as the binding target of aptamer LL4A using a pull-down assay combined with the liquid chromatography-tandem mass spectrometry (LC-MS/MS) method. CD63 formed a supramolecular complex with TIMP1 and β1-integrin, activated the nuclear factor кB (NF-кB) and mitogen-activated protein kinase (MAPK) signaling pathways, and contributed to vemurafenib resistance. Potentially, the aptamer LL4A may be used diagnostically and therapeutically in humans to treat targeted vemurafenib-resistant melanoma
DFIG machine design for maximizing power output based on surrogate optimization algorithm
This paper presents a surrogate-model-based optimization of a doubly-fed induction generator (DFIG) machine winding design for maximizing power yield. Based on site-specific wind profile data and the machine's previous operational performance, the DFIG's stator and rotor windings are optimized to match the maximum efficiency with operating conditions for rewinding purposes. The particle swarm optimization-based surrogate optimization techniques are used in conjunction with the finite element method to optimize the machine design utilizing the limited available information for the site-specific wind profile and generator operating conditions. A response surface method in the surrogate model is developed to formulate the design objectives and constraints. Besides, the machine tests and efficiency calculations follow IEEE standard 112-B. Numerical and experimental results validate the effectiveness of the proposed technologies
p38α MAPK regulates proliferation and differentiation of osteoclast progenitors and bone remodeling in an aging-dependent manner.
Bone mass is determined by the balance between bone formation, carried out by mesenchymal stem cell-derived osteoblasts, and bone resorption, carried out by monocyte-derived osteoclasts. Here we investigated the potential roles of p38 MAPKs, which are activated by growth factors and cytokines including RANKL and BMPs, in osteoclastogenesis and bone resorption by ablating p38α MAPK in LysM+monocytes. p38α deficiency promoted monocyte proliferation but regulated monocyte osteoclastic differentiation in a cell-density dependent manner, with proliferating p38α-/- cultures showing increased differentiation. While young mutant mice showed minor increase in bone mass, 6-month-old mutant mice developed osteoporosis, associated with an increase in osteoclastogenesis and bone resorption and an increase in the pool of monocytes. Moreover, monocyte-specific p38α ablation resulted in a decrease in bone formation and the number of bone marrow mesenchymal stem/stromal cells, likely due to decreased expression of PDGF-AA and BMP2. The expression of PDGF-AA and BMP2 was positively regulated by the p38 MAPK-Creb axis in osteoclasts, with the promoters of PDGF-AA and BMP2 having Creb binding sites. These findings uncovered the molecular mechanisms by which p38α MAPK regulates osteoclastogenesis and coordinates osteoclastogenesis and osteoblastogenesis
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