18 research outputs found
Predicting Impending Bankruptcy From Auditor Qualified Opinions And Audit Firm Changes
Unlike prior research, we investigate the incremental explanatory power of both auditor qualified opinions and auditor changes beyond the information conveyed by traditional financial statement ratios in predicting bankruptcy. We find that qualified auditor opinion and auditor changes are both important in predicting impending bankruptcy and that auditor changes convey important information not reflected in auditor qualified opinions alone. In fact, we find compelling evidence that auditor changes provide incremental explanatory power in predicting impending firm failure beyond what is conveyed by auditor qualified opinions and traditional financial statement ratios considered jointly. Although the existing relevant literature provides no empirical evidence in this regard to our knowledge, this result is intuitive as one motivation for clients to change audit firms is to seek less conservative professional auditors as a strategic response to manifestation of the financial statement effects of bankruptcy
Identification and Structure–Activity Relationship of Recovered Phenolics with Antioxidant and Antihyperglycemic Potential from Sugarcane Molasses Vinasse
Sugarcane molasses vinasse is the residue of the fermentation of molasses and the water and soil environmental pollutants from distilleries. However, its recycling value has been neglected. The chemical analysis of the molasses vinasse led to the isolation of a new benzoyl chloride called 2,3,4-trihydroxy-5-methoxy benzoyl chloride, as well as thirteen known compounds, including six benzoic acids. The structure of the new benzoyl chloride was elucidated on the basis of extensive spectroscopic analysis. The antioxidant activity of all isolated compounds was measured using the ORAC assay. Moreover, we compared the cellular antioxidant activity (CAA) and inhibitory activity against α-amylase and α-glucosidase for structure–activity analysis. The results showed that only vanillic acid had CAA (8.64 μmol QE/100 μmol in the no PBS wash protocol and 6.18 μmol QE/100 μmol in the PBS wash protocol), although other benzoic acid derivatives had high ORAC values ranging between 1879.9 and 32,648.1 μmol TE/g. Additional methoxy groups at the ortho-positions of the p-hydroxy group of benzoic acids enhanced the inhibition of α-glucosidase but reduced the ORAC activity unless at the para-position. This work indicated that phenolics, especially phenolic acids in the sugarcane molasses vinasse, possessed potential antioxidant and antihyperglycemic activity, which improved the utilization rate of resources and reduced the discharge of pollutants
Natural Products from the Genus Tephrosia
The genus Tephrosia, belonging to the Leguminosae family, is a large pantropical genus of more than 350 species, many of which have important traditional uses in agriculture. This review not only outlines the source, chemistry and biological evaluations of natural products from the genus Tephrosia worldwide that have appeared in literature from 1910 to December 2013, but also covers work related to proposed biosynthetic pathways and synthesis of some natural products from the genus Tephrosia, with 105 citations and 168 new compounds
Liquid Phase Graphene Exfoliation with a Vibration-Based Acoustofluidic Effector
Liquid phase exfoliation (LPE) has emerged as a promising method for the industrial-scale production of graphene. However, one of its critical steps, namely sonication, has faced challenges due to high power consumption and low efficiency, leading to limited applicability in industrial settings. This study introduces a novel, cost-effective microfluidic sonication device designed to significantly reduce power consumption while efficiently assisting the LPE process for graphene production. By coupling a capillary with a buzzer and applying an appropriate electric signal, simulation and particle tracing experiments reveal the generation of robust shear forces resulting from acoustic streaming and cavitation when the capillary end is immersed in the liquid. For the first time, the capillary-based sonication device was effectively utilized for graphene exfoliation in a DMF (N,N-Dimethylformamide) + NaOH liquid phase system. The SEM (Scanning Electron Microscope) and Raman characterization results corroborate the successful exfoliation of 100 nm with thicknesses below 10 nm graphene sheets from graphite flakes using this pioneering device. The values of I2D/IG increase after processing, which suggests the exfoliation of graphite flakes into thinner graphene sheets. The vibration-based acoustofluidic effector represents a versatile and scalable miniature device, capable of being employed individually for small-batch production, thereby optimizing the utilization of raw 2D materials, particularly in experimental scenarios. Alternatively, it holds the potential for large-scale manufacturing through extensive parallelization, offering distinct advantages in terms of cost-efficiency and minimal power consumption
A new diketopiperazine from South China Sea marine sponge <i>Callyspongia</i> sp.
<div><p>Further chemical investigation on the marine sponge <i>Callyspongia</i> sp. collected from South China Sea led to the isolation of a new diketopiperazine, named callysponine A (<b>1</b>), as well as four known diketopiperazines, namely cyclo-(Gly-Pro) (<b>2</b>), cyclo-(Thr-Pro) (<b>3</b>), cyclo-(Ile-Pro) (<b>4</b>) and cyclo-(Pro-Pro) (<b>5</b>). The new structure was determined on the basis of NMR and MS analysis, and the absolute stereochemistry was defined by analysis of the coupling constants and optical rotation. The structures of the known compounds were identified by comparing their spectroscopic data with those reported in the literature. Compounds <b>1</b>–<b>5</b> did not inhibit the growth of HepG2 (hepatoma carcinoma cell), A549 (lung carcinoma cell) and HeLa (cervical cancer cell) cell lines.</p></div
A Mesogenic Triphenylene-Perylene-Triphenylene Triad
A straightforward synthesis of triphenylene-perylene-triphenylene triad structures has been achieved by using versatile triphenylene intermediates bearing a single oxyalkyl amine side chain. Among these, PBITP10 showed a stable columnar mesophase implying favorably matched core-core separations in the structure. Importantly, the triad can be used as a vehicle for doping columnar triphenylene matrices with functional but incompatible perylene units and a mixture of hexahexyloxytriphenylene matrix doped with 0.1% PBITP10 is homogeneous and liquid crystalline
A new 1,2-ethanedione benzofurane derivative from <i>Tephrosia purpurea</i>
<div><p>A new 1,2-ethanedione benzofurane derivative, purpdione (<b>1</b>), was isolated from <i>Tephrosia purpurea</i>, together with seven known flavonoids, purpurenone (<b>2</b>), pongamol (<b>3</b>), ovalitenin A (<b>4</b>), karanjin (<b>5</b>), lanceolatin B (<b>6</b>), tachrosin (<b>7</b>) and villosinol (<b>8</b>). The new structure was elucidated based on the analysis of its spectroscopic data. The structures of the known compounds were identified by comparing their spectroscopic data with those reported in the literature. The isolates exhibited marginal ability to inhibit the settlement of barnacle (<i>Balanus reticulatus</i>).</p></div
BMI trajectories, associations with outcomes and predictors in elderly gastric cancer patients undergoing radical gastrectomy: a prospective longitudinal observation study
Objectives: Elderly gastric cancer patients undergoing radical gastrectomy are prone to experience unexpected weight loss. Preoperative weight risk prediction may be a promising way to prevent weight loss and improve prognosis. The objectives of this study were to explore the BMI trajectory of elderly gastric cancer patients one year after surgery, evaluate theirs the association with outcomes, and explore their related predictors, so as to provide evidence for weight management and prognosis improvement. Methods: 412 gastric cancer patients were included and recorded BMI at 6 time points. The trajectories of BMI were analyzed by growth mixture modeling, and the associations of BMI trajectories with outcomes as well as their predictors were investigated by regression models. Results: We identified 3 classes of BMI trajectories: the “slow-decreasing BMI”, “rapid-decreasing BMI” and “maintaining BMI”. Compared with class1, patients in class 2 were more likely to have a higher frequency of readmission within 1-year(β = 0.59, 95%CI: 0.29, 0.89, P < 0.001) and a higher rate of mortality within 1-year(β = 24.74, 95%CI: 9.60, 63.74, P < 0.001) ; patients in class 3 were more likely to have a higher quality of life (β=-10.46, 95%CI: -17.70, -3.22, P = 0.005) and fewer readmission times within one year (β=-0.43, 95%CI: -0.77, -0.09, P = 0.015). Predictors of decreasing BMI trajectories were TNM stage, comorbidity, anxiety, family cohesion and social support(P < 0.05). Conclusions: Our findings can provide a basis for screening high-risk elderly gastric cancer patients with poor prognosis, implementing risk stratification, formulating accurate weight management programs and improving prognosis. Implications for Cancer Survivors: The results of our study can provide gastric cancer survivors with preoperative risk screening based on predictive factors so that nutritional support and weight management can be implemented in a timely manner to improve prognosis.</p