Green accounting: Developing versus developed economies

Abstract. Businesses and corporates have started to formulate strategies to opt for environment-friendly and green operations. The same has also conceived the idea of green accounting that emphasizes taking environmental factors into account of corporate financial consideration and reports. Less to date, have made a comparative review for those progresses of green accounting in the developed versus developing economies, and to offer insights for academics and practitioners. This article offered a compact discussion of this issue and provides suggestions to theory and practices.Keywords. Green accounting, Developing economies, Developed economies.JEL. C23, F62, N17

Epidermal growth factor receptor regulates β-catenin location, stability, and transcriptional activity in oral cancer

<p>Abstract</p> <p>Background</p> <p>Many cancerous cells accumulate β-catenin in the nucleus. We examined the role of epidermal growth factor receptor (EGFR) signaling in the accumulation of β-catenin in the nuclei of oral cancer cells.</p> <p>Results</p> <p>We used two strains of cultured oral cancer cells, one with reduced EGFR expression (OECM1 cells) and one with elevated EGFR expression (SAS cells), and measured downstream effects, such as phosphorylation of β-catenin and GSK-3β, association of β-catenin with E-cadherin, and target gene regulation. We also studied the expression of EGFR, β-catenin, and cyclin D1 in 112 samples of oral cancer by immunostaining. Activation of EGFR signaling increased the amount of β-catenin in the nucleus and decreased the amount in the membranes. EGF treatment increased phosphorylation of β-catenin (tyrosine) and GSK-3β(Ser-(9), resulting in a loss of β-catenin association with E-cadherin. TOP-FLASH and FOP-FLASH reporter assays demonstrated that the EGFR signal regulates β-catenin transcriptional activity and mediates cyclin D1 expression. Chromatin immunoprecipitation experiments indicated that the EGFR signal affects chromatin architecture at the regulatory element of cyclin D1, and that the CBP, HDAC1, and Suv39h1 histone/chromatin remodeling complex is involved in this process. Immunostaining showed a significant association between EGFR expression and aberrant accumulation of β-catenin in oral cancer.</p> <p>Conclusions</p> <p>EGFR signaling regulates β-catenin localization and stability, target gene expression, and tumor progression in oral cancer. Moreover, our data suggest that aberrant accumulation of β-catenin under EGFR activation is a malignancy marker of oral cancer.</p

Doctor-patient mutual trust, telemedicine quality, and satisfaction: The role of knowledge management

Abstract. Distant medical care satisfaction demands high quality care result. Both quality and satisfaction rely heavily on collective operations on knowledge of and relations between patients and doctors. Thus, knowledge sharing and doctor-patient trust are among the two critical factors that may lead to medical care quality and satisfaction. However, existing literature discussed the abovementioned in a scant fashion and without considering the gap between knowledge of owners in this context (i.e., care offerers such as doctors and receivers like patients). This paper proposes a conceptual model for an integrative discussion of the relationships among knowledge sharing, trust, medical care quality and patient satisfaction, from a fresh perspective of knowledge gap. Theoretical and practical implications are expected to be rich because this conceotual piece offer discussions from a viewpoint that starts from the mnost fundamental factor – collective knowledge attribute in terms of its heterogeneous structure.Keywords. Knowledge sharing, Trust, Distant medical care, Quality, Satisfaction.JEL. D80, D83, D84, D85

The impact of institutional entrepreneurship on value co-creation in long-term care context: A case study

Abstract. "Human-centered" is the core logic for long-term care development. Traditional though on value creation focuses on the financial profits generated in the transaction between product/service suppliers and customers. Differently, value co-creation emphasizes on collective creation of effective impacts (economic and social) via the knowledge and experiences exchanges between key stakeholders. Long-term care is a setting that deals both macro-level institutional and micro-level stakeholder behavioral concerns. The latter is embedded in the former; thus, it is critical to systematically discuss the influences of institutional change on the evolutionary value co-creation in long-term care context. The present article tries to search for theoretical essence and elements of value co-creation in long-term care, which is expected to be achieved jointly by service provider (the caring), receiver (the cared), the healthcare organization (e.g., hospitals), the government units, and other parties. Then the influences of institutional entrepreneurship’s changes on these theoretical elements of value co-creation would be discussed. The article sets to offer clearer understanding of what value co-creation is in the long-term care context and how institutional entrepreneurship can alter value co-creation. Implications for research, practices, and health policy were discussed.Keywords. Institutional change, Long-term care, Value co-creation.JEL. B14, B24, B51

THE ANALYSIS OF PULLING FORCE CURVES IN TUG-OF-WAR

The purpose of this study is to analyze the pulling force curves in DFB and AFB movements that produced by elite tug-of-war athletes. The subjects are 11 female high school athletes who have been trained more than two years for tug-of-war. Data is analyzed by paired-sample t-test. The results show that force-related parameters are all different significantly between two movements, and time-related parameters are not significant. The DFB movement has higher value in MaxF, AveF, FS and lower value in MinF. We suggest to avoid the decay of pulling force while adopting DFB movement, and increase MaxF, AveF, and FS while adopting AFB movement. Within the start of 2sec we suggest the team to take the DFB movements in order to produce powerful pulling force, then transform to the AFB movements to keep the team formation

Detection of Diatomic Carbon in 2I/Borisov

2I/Borisov is the first-ever observed interstellar comet (and the second detected interstellar object (ISO)). It was discovered on 2019 August 30 and has a heliocentric orbital eccentricity of ~3.35, corresponding to a hyperbolic orbit that is unbound to the Sun. Given that it is an ISO, it is of interest to compare its properties—such as composition and activity—with the comets in our solar system. This study reports low-resolution optical spectra of 2I/Borisov. The spectra were obtained by the MDM Observatory Hiltner 2.4 m telescope/Ohio State Multi-Object Spectrograph (on 2019 October 31.5 and November 4.5, UT). The wavelength coverage spanned from 3700 to 9200 Å. The dust continuum reflectance spectra of 2I/Borisov show that the spectral slope is steeper in the blue end of the spectrum (compared to the red). The spectra of 2I/Borisov clearly show CN emission at 3880 Å, as well as C2 emission at both 4750 and 5150 Å. Using a Haser model to covert the observed fluxes into estimates for the molecular production rates, we find Q(CN) = 2.4 ± 0.2 × 10²⁴ s⁻¹, and Q(C₂) = (5.5 ± 0.4) × 10²³ s⁻¹ at the heliocentric distance of 2.145 au. Our Q(CN) estimate is consistent with contemporaneous observations, and the Q(C₂) estimate is generally below the upper limits of previous studies. We derived the ratio Q(C₂)/Q(CN) = 0.2 ± 0.1, which indicates that 2I/Borisov is depleted in carbon-chain species, but is not empty. This feature is not rare for the comets in our solar system, especially in the class of Jupiter-family comets

Novel polythiophene derivatives functionalized withconjugated side-chain pendants comprisingtriphenylamine/carbazole moieties for photovoltaic cellapplications†

We synthesized a series of polythiophenes (PTs) featuring 2-ethylhexyl-substituted terthiophene (T) orquaterthiophene (BT) as the conjugated unit in the polymer backbone with pendant conjugated tertbutyl-substituted triphenylamine (tTPA)- or carbazole (tCz)-containing moieties as side chains, namelyPTtTPA, PBTtTPA, PTtCz and PBTtCz. Incorporating T and BT moieties into the polymer backbone andattaching tTPA or tCz units promoted efficient conjugation within the extended conjugated frameworksof the polymers, resulting in lower band-gap energies and red-shifting of the maximal UV-Visabsorption wavelength. The higher electron-donating ability of tTPA resulted in broader absorptionbands and lower band-gap energies of PTtTPA and PBTtTPA as compared with PTtCz and PBTtCz.Incorporation of the T and BT moieties into the polymer backbone enhanced the compatibility of PTand the fullerene derivative by reducing the side-chain density of PT, thus providing sufficient freevolume for efficient incorporation of [6,6]phenyl-C61-butyric acid methyl ester (PC61BM) into thepolymer chains. Polymer solar cells (PSCs) were fabricated by spin-coating a blend of each PT with thefullerene derivative (PC61BM) as a composite film-type photoactive layer; PBTtTPA/PC61BM-based PSCsshowed superior photovoltaic (PV) performance to PTtTPA/PC61BM-based PSCs in terms of conjugationand absorption band broadness. However, PBTtCz/PC61BM-based PSCs showed inferior PV performanceto PTtCz/PC61BM-based PSCs. The lower HOMO level led to a higher open-circuit voltage (Voc; 0.74 V)and larger photo-energy conversion efficiency (h; 2.77%) of PTtCz/PC61BM-based PSCs