3,233 research outputs found
Earnings Management Of Mergers And Acquisitions Of Target Candidates And Deal Withdrawn
In this paper, we investigate the tendencies of target candidate companies to manage earnings, which affects financial reporting quality, in order to increase transaction value, and the withdrawal of deals as a result of low financial reporting quality in M&A in a sample of 316 mergers and acquisitions in South Korea between 2002 and 2011. Using the accruals quality measure developed by Dechow and Dichev (2002) as a proxy for financial reporting quality, we find the following. First, the financial reporting quality of target candidate firms is lower than that of non-target candidate firms because target candidate firms engage in earnings management prior to M&A. Second, low-quality financial reporting of target firms is positively related to the likelihood of deal withdrawal as a result of poor financial reporting quality
Microstructure Design of Multifunctional Particulate Composite Materials using Conditional Diffusion Models
This paper presents a novel modeling framework to generate an optimal
microstructure having ultimate multifunctionality using a diffusion-based
generative model. In computational material science, generating microstructure
is a crucial step in understanding the relationship between the microstructure
and properties. However, using finite element (FE)-based direct numerical
simulation (DNS) of microstructure for multiscale analysis is extremely
resource-intensive, particularly in iterative calculations. To address this
time-consuming issue, this study employs a diffusion-based generative model as
a replacement for computational analysis in design optimization. The model
learns the geometry of microstructure and corresponding stress contours,
allowing for the prediction of microstructural behavior based solely on
geometry, without the need for additional analysis. The focus on this work is
on mechanoluminescence (ML) particulate composites made with europium ions and
dysprosium ions. Multi-objective optimization is conducted based on the
generative diffusion model to improve light sensitivity and fracture toughness.
The results show multiple candidates of microstructure that meet the design
requirements. Furthermore, the designed microstructure is not present in the
training data but generates new morphology following the characteristics of
particulate composites. The proposed approach provides a new way to
characterize a performance-based microstructure of composite materials
Transcriptional Regulator TonEBP Mediates Oxidative Damages in Ischemic Kidney Injury
TonEBP (tonicity-responsive enhancer binding protein) is a transcriptional regulator whose expression is elevated in response to various forms of stress including hyperglycemia, inflammation, and hypoxia. Here we investigated the role of TonEBP in acute kidney injury (AKI) using a line of TonEBP haplo-deficient mice subjected to bilateral renal ischemia followed by reperfusion (I/R). In the TonEBP haplo-deficient animals, induction of TonEBP, oxidative stress, inflammation, cell death, and functional injury in the kidney in response to I/R were all reduced. Analyses of renal transcriptome revealed that genes in several cellular pathways including peroxisome and mitochondrial inner membrane were suppressed in response to I/R, and the suppression was relieved in the TonEBP deficiency. Production of reactive oxygen species (ROS) and the cellular injury was reproduced in a renal epithelial cell line in response to hypoxia, ATP depletion, or hydrogen peroxide. The knockdown of TonEBP reduced ROS production and cellular injury in correlation with increased expression of the suppressed genes. The cellular injury was also blocked by inhibitors of necrosis. These results demonstrate that ischemic insult suppresses many genes involved in cellular metabolism leading to local oxidative stress by way of TonEBP induction. Thus, TonEBP is a promising target to prevent AKI
The Rhizome Mixture of Anemarrhena asphodeloides
We investigated the effect of DWac on the gut microbiota composition in mice with 2,3,6-trinitrobenzenesulfonic acid- (TNBS-) induced colitis. Treatment with DWac restored TNBS-disturbed gut microbiota composition and attenuated TNBS-induced colitis. Moreover, we examined the effect of DWac in mice with mesalazine-resistant colitis (MRC). Intrarectal injection of TNBS in MRC mice caused severe colitis, as well as colon shortening, edema, and increased myeloperoxidase activity. Treatment with mesalazine (30 mg/kg) did not attenuate TNBS-induced colitis in MRC mice, whereas treatment with DWac (30 mg/kg) significantly attenuated TNBS-induced colitis. Moreover, treatment with the mixture of mesalazine (15 mg/kg) and DWac (15 mg/kg) additively attenuated colitis in MRC mice. Treatment with DWac and its mixture with mesalazine inhibited TNBS-induced activation of NF-κB and expression of M1 macrophage markers but increased TNBS-suppressed expression of M2 macrophage markers. Furthermore, these inhibited TNBS-induced T-bet, RORγt, TNF-α, and IL-17 expression but increased TNBS-suppressed Foxp3 and IL-10 expression. However, Th2 cell differentiation and GATA3 and IL-5 expression were not affected. These findings suggest that DWac can ameliorate MRC by increasing the polarization of M2 macrophage and correcting the disturbance of gut microbiota and Th1/Th17/Treg, as well as additively attenuating MRC along with mesalazine
An Active and Soft Hydrogel Actuator to Stimulate Live Cell Clusters by Self-folding
The hydrogels are widely used in various applications, and their successful uses depend on controlling the mechanical properties. In this study, we present an advanced strategy to develop hydrogel actuator designed to stimulate live cell clusters by self-folding. The hydrogel actuator consisting of two layers with different expansion ratios were fabricated to have various curvatures in self-folding. The expansion ratio of the hydrogel tuned with the molecular weight and concentration of gel-forming polymers, and temperature-sensitive molecules in a controlled manner. As a result, the hydrogel actuator could stimulate live cell clusters by compression and tension repeatedly, in response to temperature. The cell clusters were compressed in the 0.7-fold decreases of the radius of curvature with 1.0 mm in room temperature, as compared to that of 1.4 mm in 37 degrees C. Interestingly, the vascular endothelial growth factor (VEGF) and insulin-like growth factor-binding protein-2 (IGFBP-2) in MCF-7 tumor cells exposed by mechanical stimulation was expressed more than in those without stimulation. Overall, this new strategy to prepare the active and soft hydrogel actuator would be actively used in tissue engineering, drug delivery, and micro-scale actuators
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