Auditor independence in post-reform China : a neo-Durkheimian approach

This study builds on the work of Durkheim (1915) by applying a neo-Durkheimian theoretical framework to audit failure in China following the implementation of economic reform and international auditing standards to highlight how embedded cultural norms, such as guanxi (a social network system involving the mutually beneficial and reciprocal exchange of personalised favours), limit adaptation and influence auditor independence. Specifically, this study adopts the grid-group dimensions proposed by Douglas (2003) to assist in understanding how Chinese auditors interpret their social relations based on cultural beliefs and overlaid them with characteristics of Chinese culture to demonstrate the influence of guanxi. The study is based on publicly available data focusing on the financial scandals of Yin Guang Xia (YGX) and Yunnan Green Land Biological Technology (Green Land) in China. We argue that Chinese auditing failure occurred because of socially embedded cultural values which limited thought processes and prevented adherence to formal international auditing standards. Policymakers and regulators must consider emerging economies‘ unique cultural environments when introducing economic reform. Different cultural contexts call for different interventions by a range of stakeholders to improve audit independence. The neo-Durkheimian (NDT) theoretical framework used in this study may be extended to examine auditing practices in other emerging economies across a range of cultures, and may also be relevant to other areas of professional practice

Systematic analysis of the Hippo pathway organization and oncogenic alteration in evolution.

The Hippo pathway is a central regulator of organ size and a key tumor suppressor via coordinating cell proliferation and death. Initially discovered in Drosophila, the Hippo pathway has been implicated as an evolutionarily conserved pathway in mammals; however, how this pathway was evolved to be functional from its origin is still largely unknown. In this study, we traced the Hippo pathway in premetazoan species, characterized the intrinsic functions of its ancestor components, and unveiled the evolutionary history of this key signaling pathway from its unicellular origin. In addition, we elucidated the paralogous gene history for the mammalian Hippo pathway components and characterized their cancer-derived somatic mutations from an evolutionary perspective. Taken together, our findings not only traced the conserved function of the Hippo pathway to its unicellular ancestor components, but also provided novel evolutionary insights into the Hippo pathway organization and oncogenic alteration

GRAPH-BASED METHODS FOR PATH PLANNING WITH DYNAMIC OBSTACLES USING LINEAR TEMPORAL LOGIC

Autonomous vehicles are expected to play a key role in rescue and transportation. Planning an optimal path with the minimum computational effort for these vehicles in their missions improves their efficiency and adds safety for the vehicles and third parties on the ground. The objective of this thesis is to study the computational effort of four planning methods that implement linear temporal logic (LTL) to translate the high-level mission requirements and environmental specifications. The Potential Field Method and the Critical Path method required less computational effort to find one of the shortest paths for the mission The Multigraph Network Planning method and the Critical Path method can find all the possible paths with predetermined path length. The Random Walk method required more computational effort and memory compared to the other three methods

Dynamics of cytoplasmic dynein in living cells and the effect of a mutation in the dynactin complex actin-related protein Arp1

AbstractCytoplasmic dynein is a minus-end-directed microtubule motor that participates in multiple cellular activities such as organelle transport and mitotic spindle assembly [1]. To study the dynamic behavior of cytoplasmic dynein in the filamentous fungus Aspergillus nidulans, we replaced the gene for the cytoplasmic dynein heavy chain, nudA, with a gene encoding a green fluorescent protein (GFP)-tagged chimera, GFP–nudA. The GFP–NUDA fusion protein is fully functional in vivo: strains expressing only the GFP-tagged nudA grow as well as wild-type strains. Fluorescence microscopy showed GFP–NUDA to be in comet-like structures that moved in the hyphae toward the growing tip. Retrograde movement of some GFP–NUDA comets after they arrived at the tip was also observed. These dynamics of GFP–NUDA were not observed in cells treated with a microtubule-destabilizing drug, benomyl, suggesting they are microtubule-dependent. The rate of GFP–NUDA tip-ward movement is similar to the rate of cytoplasmic microtubule polymerization toward the hyphal tip, suggesting that GFP–NUDA is associated and moving with the polymerizing ends of microtubules. A mutation in actin-related protein Arp1 of the dynactin complex abolishes the presence of these dynamic GFP–NUDA structures near the hyphal tip, suggesting a targeting role of the dynactin complex

Tankyrase Inhibitors Target YAP by Stabilizing Angiomotin Family Proteins

SummaryAs the key effector in the Hippo pathway, YAP was identified as an oncoprotein whose expression is elevated in various human cancers. However, the development of potentially therapeutic compounds targeting YAP has been slow and limited. Here, we find that tankyrase inhibitors suppress YAP activity. This effect is mediated by anigomotin (AMOT) family proteins. Tankyrases associate with AMOT family proteins and promote their degradation through E3 ligase RNF146. By antagonizing tankyrase activity, tankyrase inhibitors stabilize AMOT family proteins, thereby suppressing YAP oncogenic functions. Together, our studies not only demonstrate the tankyrase-RNF146-AMOT axis as an upstream pathway regulating YAP but also reveal a therapeutic opportunity in targeting YAP for cancer treatment

Rice black-streaked dwarf virus P6 self-interacts to form punctate, viroplasm-like structures in the cytoplasm and recruits viroplasm-associated protein P9-1

<p>Abstract</p> <p>Background</p> <p><it>Rice black-streaked dwarf virus </it>(RBSDV), a member of the genus <it>Fijivirus </it>within the family <it>Reoviridae</it>, can infect several graminaceous plant species including rice, maize and wheat, and is transmitted by planthoppers. Although several RBSDV proteins have been studied in detail, functions of the nonstructural protein P6 are still largely unknown.</p> <p>Results</p> <p>In the current study, we employed yeast two-hybrid assays, bimolecular fluorescence complementation and subcellular localization experiments to show that P6 can self-interact to form punctate, cytoplasmic viroplasm-like structures (VLS) when expressed alone in plant cells. The region from residues 395 to 659 is necessary for P6 self-interaction, whereas two polypeptides (residues 580-620 and 615-655) are involved in the subcellular localization of P6. Furthermore, P6 strongly interacts with the viroplasm-associated protein P9-1 and recruits P9-1 to localize in VLS. The P6 395-659 region is also important for the P6-P9-1 interaction, and deleting any region of P9-1 abolishes this heterologous interaction.</p> <p>Conclusions</p> <p>RBSDV P6 protein has an intrinsic ability to self-interact and forms VLS without other RBSDV proteins or RNAs. P6 recruits P9-1 to VLS by direct protein-protein interaction. This is the first report on the functionality of RBSDV P6 protein. P6 may be involved in the process of viroplasm nucleation and virus morphogenesis.</p

Nuclear Magnetic Resonance Measurements in High Flat-top Pulsed Magnetic Field up to 40 T at WHMFC

Nuclear magnetic resonance (NMR) technique benefits from high magnetic field not only due to the field-enhanced measurement sensitivity and resolution, but also because it is a powerful tool to investigate field-induced physics in modern material science. In this study, we successfully performed NMR measurements in high flat-top pulsed magnetic field (FTPMF) up to 40 T. A two-stage corrected FTPMF with fluctuation less than 10 mT and duration longer than 9 ms was established. Besides, a Giga-Hz NMR spectrometer and a sample probe suitable for pulsed-field condition were developed. Both free-induction-decay and spin-echo sequences were exploited for the measurements. The derived $^{93}$Nb NMR results show that the stability and homogeneity of the FTPMF reach an order of 10$^2$ ppm / 10 ms and 10$^2$ ppm / 10 mm$^3$ respectively, which is approaching a degree of maturity for some researches on condensed matter physics.Comment: 8 pages, 9 figure