Communication during the Pandemic: Use of videoconferencing in Audit Committee-Auditor Communication

Using Korean listed firms’ mandatory disclosure on the communication method for meetings between the Audit Committee and auditors from 2019 to 2020, we find that videoconferencing leads to weaker audit quality. We measure the degree of videoconferencing by the proportion of videoconferencing in the total number of meetings between the Audit Committee and auditors. We provide preliminary results on whether changes in communication methods affect audit quality. Our results are robust to change analyses, balanced sample analyses, including auditor fixed effects, and using an alternative measure of audit quality and videoconferencing. We find that Audit Committee independence or expertise does not affect the relationship between videoconferencing and audit quality but holding more formal Audit Committee meetings during the year mitigates the negative impact of videoconferencing on audit quality. Our paper contributes to the literature on information processing of Audit Committees

Factors influencing suicidal ideation among female late adolescents from a Korean rural province

Purpose This study aimed to examine factors affecting suicidal ideation among female late adolescents from a Korean rural province. Methods A descriptive cross-sectional design involving self-reported questionnaires was used. The data were collected from female adolescents aged 18 to 22 years, from high schools, universities, churches, and local community centers. The sample consisted of 197 female late adolescents from three rural areas in Korea. The Center for Epidemiological Studies-Depression Scale and the Suicidal Ideation Scale were used to measure depression and suicidal ideation, respectively. Results Suicidal ideation was correlated with having a specific suicide plan (r=.65, p<.001), depression (r=.39, p<.001), subjective well-being (r=–.46, p<.001), ever experienced violence (r=.15, p=.029), and age (r=-.21, p=.003). Factors affecting suicidal ideation among rural female adolescents were having a specific suicide plan (β=.56, p<.001), subjective well-being (β=–.23, p=.001), and suicide of a close person (β=.12, p=.035). These factors explained 48.0% of the variance in suicidal ideation (F=37.62, p<.001). Conclusion This study demonstrated that affective factors and personal experiences regarding suicide were critical indicators for suicidal ideation among female late adolescents. These factors should be managed and tailored nursing should be offered to prevent suicide and enhance the psychiatric health of female late adolescents

Proteomic Analysis to Identify Tightly-Bound Cell Wall Protein in Rice Calli.

Rice is a model plant widely used for basic and applied research programs. Plant cell wall proteins play key roles in a broad range of biological processes. However, presently, knowledge on the rice cell wall proteome is rudimentary in nature. In the present study, the tightly-bound cell wall proteome of rice callus cultured cells using sequential extraction protocols was developed using mass spectrometry and bioinformatics methods, leading to the identification of 1568 candidate proteins. Based on bioinformatics analyses, 389 classical rice cell wall proteins, possessing a signal peptide, and 334 putative non-classical cell wall proteins, lacking a signal peptide, were identified. By combining previously established rice cell wall protein databases with current data for the classical rice cell wall proteins, a comprehensive rice cell wall proteome, comprised of 496 proteins, was constructed. A comparative analysis of the rice and Arabidopsis cell wall proteomes revealed a high level of homology, suggesting a predominant conservation between monocot and eudicot cell wall proteins. This study importantly increased information on cell wall proteins, which serves for future functional analyses of these identified rice cell wall proteins

Influence of ripening stages on phytochemical composition and bioavailability of ginseng berry (Panax ginseng C.A. Meyer)

The presence of large amounts of bioactive compounds such as saponins and flavonoids in ginseng (Panax ginseng) berry suggests its potential as a functional resource for the food and medical industries, despite the fact that been considered a useless by-products of P. ginseng. In this study, we examined the variations in the antioxidant and anti-melanogenic potential of ginseng berry during the ripening process. We found that fully ripe berry extracts (Go-S3) contained the highest level of antioxidant and anti-melanogenic activities. Phytochemical screening suggested that alterations in polyphenol contents correlated with the variation in bioactive principles of ginseng berry during the ripening process. Furthermore, results obtained by quantitative real-time PCR, western blot, tyrosinase inhibition assay and molecular docking analysis suggested that Go-S3 probably inhibits tyrosinase activity by interacting with copper-coordinating histidines and second shell residues of tyrosinase, resulting in the reduction of melanin production in α-MSH-stimulated B16F10 cells. Taken together, these finding suggest the potential of ginseng berry as a resource for functional applications in the cosmetic industries and demonstrate that fruit ripening stages have profound effects on the pharmaceutical value of ginseng berry

Observation of the orbital Hall effect in a light metal Ti

The orbital angular momentum is a core ingredient of orbital magnetism, spin Hall effect, giant Rashba spin splitting, orbital Edelstein effect, and spin-orbit torque. However, its experimental detection is tricky. In particular, direct detection of the orbital Hall effect remains elusive despite its importance for electrical control of magnetic nanodevices. Here we report the direct observation of the orbital Hall effect in a light metal Ti. The Kerr rotation by the accumulated orbital magnetic moment is measured at Ti surfaces, whose result agrees with theoretical calculations semiquantitatively and is supported by the orbital torque measurement in Ti-based magnetic heterostructures. The results confirm the electron orbital angular momentum as an essential dynamic degree of freedom, which may provide a novel mechanism for the electric control of magnetism. The results may also deepen the understanding of spin, valley, phonon, and magnon dynamics coupled with orbital dynamics

Recommended immunization schedule for children and adolescents: the Korean Pediatric Society, 2013

This article contains the recommended immunization schedule by the Committee on Infectious Diseases of the Korean Pediatric Society, updated in March 2013, when Haemophilus influenzae type b vaccine is now included in the National Immunization Program in Korea. It also includes catch-up immunization schedule for children and adolescents who are behind the recommended schedule. These schedules are a minor revision of the corresponding parts of Immunization Guideline, 7th edition, of the Korean Pediatric Society, released in 2012. Pediatricians should be aware of these schedules to provide adequate immunization to Korean children and adolescents

Heterogeneous nuclear ribonucleoprotein A1 post-transcriptionally regulates Drp1 expression in neuroblastoma cells.

Excessive mitochondrial fission is associated with the pathogenesis of neurodegenerative diseases. Dynamin-related protein 1 (Drp1) possesses specific fission activity in the mitochondria and peroxisomes. Various post-translational modifications of Drp1 are known to modulate complex mitochondrial dynamics. However, the post-transcriptional regulation of Drp1 remains poorly understood. Here, we show that the heterogeneous nuclear ribonucleoprotein A1 (hnRNP A1) regulates Drp1 expression at the post-transcriptional level. hnRNP A1 directly interacts with Drp1 mRNA at its 3'UTR region, and enhances translation potential without affecting mRNA stability. Down-regulation of hnRNP A1 induces mitochondrial elongation by reducing Drp1 expression. Moreover, depletion of hnRNP A1 suppresses 3-NP-mediated mitochondrial fission and dysfunction. In contrast, over-expression of hnRNP A1 promotes mitochondrial fragmentation by increasing Drp1 expression. Additionally, hnRNP A1 significantly exacerbates 3-NP-induced mitochondrial dysfunction and cell death in neuroblastoma cells. Interestingly, treatment with 3-NP induces subcellular translocation of hnRNP A1 from the nucleus to the cytoplasm, which accelerates the increase in Drp1 expression in hnRNP A1 over-expressing cells. Collectively, our findings suggest that hnRNP A1 controls mitochondrial dynamics by post-transcriptional regulation of Drp1.This research was supported by a grant of the Korea–UK Collaborative Alzheimer's Disease Research Project by Ministry of Health & Welfare, Republic of Korea (A120196, HI14C1913) and was supported by the Basic Science Research Program of the National Research Foundation, Republic of Korea (2014R1A2A1A11053431). We are grateful to Wellcome Trust, Principal Research Fellowship to DCR (095317/Z/11/Z)This is the final version of the article. It first appeared from Elsevier via http://dx.doi.org/10.1016/j.bbagrm.2015.10.01

Down-regulation of phospholipase D during differentiation of mouse F9 teratocarcinoma cells

AbstractPhospholipase D has been recognized as playing an important role in signal transduction in many types of cells. We investigated the expression of phospholipase D during the differentiation of F9 embryonal teratocarcinoma cells. The ADP ribosylation factor-dependent phospholipase D activity, as measured by an in vitro assay, and H2O2-induced phospholipase D activity and phospholipase D protein content in whole cells were decreased during the differentiation of F9 cells induced by a combination of dibutyryl cyclic AMP and all-trans retinoic acid. In contrast, these changes were not observed when cells were induced by retinoic acid. These results suggest that down-regulation of phospholipase D protein is associated with differentiation of F9 cells to a parietal endoderm lineage