Accounting Conservatism, Changes In Real Investment, And Analysts Earnings Forecasts

This study examines whether sell-side analysts fully incorporate into their earnings forecasts the joint effects between accounting conservatism and changes in real investment on the quality of current earnings. Our results indicate that sell-side analysts do not fully incorporate such effects when they forecast future earnings so that they overestimate (underestimate) future earnings when current earnings are inflated (depressed) by those effects. Thus, we conclude that sell-side analysts do not recognize fully the joint effects between accounting conservatism and real activity on the earnings quality and that they need to mitigate their bias to enhance market efficiency by providing investors with a good benchmark for their earnings expectation

Design principles for transforming making programs into online settings at public libraries

Purpose This paper aims to investigate design principles for transforming existing making communities of practice within public libraries into online knowledge-building communities to support youths, families with young children and adult members’ making and tinkering during COVID-19. Design/methodology/approach Building upon C4P and connected learning framework, the authors analyze existing literature and practitioner reports on informal learning projects related to making and STEM learning, family learning and online learning as well as emergent cases of innovative approaches in response to COVID-19 from public libraries, informal learning institutions and community groups. Findings The authors suggest 11 design principles around five areas: program design, facilitation, tools and materials, process documentation and sharing and feedback. Originality/value This work contributes to the information and learning sciences concerned with community engagement and knowledge creation by suggesting a design model to transform and sustain existing making communities of practice within public libraries into online knowledge-building communities during COVID-19

Unrecognized Dural Tear During Transforaminal Percutaneous Endoscopic Lumbar Discectomy

As transforaminal percutaneous endoscopic lumbar discectomy (PELD) becomes more aggressively implemented, the risk for dural tears may increase and lead to severe neurological sequelae. Diagnostic and management strategies for these situations, however, have not been established. This report describes an unrecognized dural tear during transforaminal PELD. A 38‐year‐old woman sustained an unrecognized dural tear during transforaminal PELD at the L4‐5 level. Postoperative radicular symptoms were initially misdiagnosed as recurrent lumbar disc herniation. Despite revision PELD, symptoms were not resolved. The patient underwent endoscopic exploration at the authors’ clinic to examine the cause of radicular pain, which revealed a small dural tear and nerve root entrapment at the lateral aspect of the dura. Open repair using interbody fusion was performed at the L4‐5 level. The dural tear was primarily closed and the pinched nerve root was relieved. The patient’s pain symptoms improved, and she was discharged after adequate wound care. Although PELD is an effective and safe minimally invasive technique, incidental dural tears can occur. Surgeons should be aware of the risks for dural damage and have comprehensive knowledge of clinical features. Early diagnosis with a high level of suspicion is essential to preventing long‐term neurological sequelae

Vertically integrated visible and near-infrared metasurfaces enabling an ultra-broadband and highly angle-resolved anomalous reflection

An optical device with minimized dimensions, which is capable of efficiently resolving an ultra-broad spectrum into a wide splitting angle but incurring no spectrum overlap, is of importance in advancing the development of spectroscopy. Unfortunately, this challenging task cannot be easily addressed through conventional geometrical or diffractive optical elements. Herein, we propose and demonstrate vertically integrated visible and near-infrared metasurfaces which render an ultra-broadband and highly angle-resolved anomalous reflection. The proposed metasurface capitalizes on a supercell that comprises two vertically concatenated trapezoid-shaped aluminum antennae, which are paired with a metallic ground plane via a dielectric layer. Under normal incidence, reflected light within a spectral bandwidth of 1000 nm ranging from = 456 nm to 1456 nm is efficiently angle-resolved to a single diffraction order with no spectrum overlap via the anomalous reflection, exhibiting an average reflection efficiency over 70% and a substantial angular splitting of 58 degrees. In light of a supercell pitch of 1500 nm, to the best of our knowledge, the micron-scale bandwidth is the largest ever reported. It is noted that the substantially wide bandwidth has been accomplished by taking advantage of spectral selective vertical coupling effects between antennae and ground plane. In the visible regime, the upper antenna primarily renders an anomalous reflection by cooperating with the lower antenna, which in turn cooperates with the ground plane and produces phase variations leading to an anomalous reflection in the near-infrared regime. Misalignments between the two antennae have been particularly inspected to not adversely affect the anomalous reflection, thus guaranteeing enhanced structural tolerance of the proposed metasurface.This work was supported by the National Research Foundation of Korea (NRF) grants funded by the Korean government (MSIP) (No. 2016R1A2B2010170 and 2011-0030079) and by a Research Grant of Kwangwoon University in 2018. The work was partly supported by the Australian Research Council Future Fellowship (FT110100853, Dr Duk-Yong Choi), and was performed in part at the ACT node of the Australian National Fabrication Facility. The authors thank Prof. L. Shi, Prof. J. Zi and Y. Zhang from Fudan University and Dr H. Yin from Ideaoptics Inc., for their help with the Fourier-transformbased angle-resolved spectroscopy (FT-ARS) measurements

A new species of Quararibea (Malvaceae) from Costa Rica

Algunas colecciones previas de Quararibea nigrescens, han sido mal identificadas, confundidas o tentativamente asignadas a Quararibea costaricensis. Ambas especies se distinguen consistentemente porque Q. nigrescens siempre tiene ramitas, hojas y flores (cáliz) con una pubescencia plateada o grisácea lepidota o estrellado-peltada conspicua, mientras en Q. costaricensis las ramitas y hojas tienen una pubescencia densa o esparcida diminuta con tricomas pardo-oscuro fasciculados o pardo-rojizo estrellado o estrellado-peltados, llegando a ser casi glabras con la edad, excepto, el cáliz que está cubierto densamente con tricomas dorados o pardo-verdoso granulado-lepidotos. El nombre propuesto, Q. nigrescens, obedece al color peculiar, único y consistente, gris oscuro, negruzco o casi negro de las hojas (principalmente) después del secado, mientras que en Q. costaricensis las hojas secas siempre se tornan conspicuamente verdoso-amarillentas o pardo-amarillentas después de secas. Este carácter (color de las hojas de Q. nigrescens después del secado) es único entre todas las especies de Quararibea de Costa Rica; otras diferencias morfológicas entre ambas especies se mencionan.Some previous collections of Quararibea nigrescens have been misidentified, confused or tentatively assigned to Quararibea costaricensis. Both species, however, can be consistently distinguished because Q. nigrescens has always twigs, leaves and calyx conspicuously silvery or grayish lepidote or stellate-peltate pubescent, while in Q. costaricensis twigs and leaves are sparsely diminute tomentulose with dark brown fasciculate or rufous-brown stellate or stellate-peltate pubescent, becoming essentially glabrate with age, except, the calyx which possesses a dense pubescence of granuliferous-lepidote golden or greenish-brown trichomes. The proposed species name, Q. nigrescens, refers to the peculiar, unique and consistent dark gray, blackish to almost black color of leaves (mainly) that is noticeable upon drying, while in Q. costaricensis dried leaves are always conspicuously yellowish-green or yellowish-brown. This character (leaves color upon drying of Q. nigrescens) is unique among all Costa Rican species of Quararibea; additional morphological differences between both species are included.Vicerrectoría de Investigación of the Universidad de Costa RicaThe Bio & Medical Technology Development Program of the National Research Foundation (NRF)Korean governmentKunming Institute of Botany-(KIB)China Academy of SciencesUCR::Vicerrectoría de Docencia::Ciencias Básicas::Facultad de Ciencias::Escuela de Biologí

Epitheliotropic cutaneous lymphoma (mycosis fungoides) in a dog

A seven-year-old castrated male Yorkshire terrier dog was presented for a recurrent skin disease. Erythematous skin during the first visit progressed from multiple plaques to patch lesions and exudative erosion in the oral mucosa membrane. Biopsy samples were taken from erythematous skin and were diagnosed with epitheliotropic T cell cutaneous lymphoma by histopathology and immunochemical stain. In serum chemistry, the dog had a hypercalcemia (15.7 mg/dl) and mild increased alkaline phosphatase (417 U/l). Immunohistochemistry was performed to detect parathyroid hormone-related peptide (PTH-rP) in epitheliotropic cutaneous lymphoma tissues but the neoplastic cells were not labeled with anti-PTH-rP antibodies. The patient was treated with prednisolone and isotretinoin. However, the dog died unexpectedly