bluuebunny/crossref_metadata_2025 huggingface dataset:
The Strategic Significance of Human Capital Information in Annual Reporting
Authors: BOEDKER CHRISTINA , GUTHRIE JAMES , CUGANESAN SURESH
Published: January 2008

The disclosure of information on organisational knowledge resources and related knowledge management (KM) activities in annual reports has become a much debated issue within the intellectual capital (IC) discourse. This paper discusses the disclosure of IC information, and in particularly human capital information, in an Australian public sector organisation's annual reports. It contrasts and compares the case study organisation's internal IC management issues and practices with its external IC reporting practices. The empirical analysis demonstrates inconsistency between the organisation's internal IC management issues and practices and its external IC reporting practices. It shows that strategically important information about the organisation's management challenges, knowledge resources, KM activities and IC indicators was not disclosed to external stakeholders in the organisation's annual reports. The study exemplifies to external stakeholders the significance of the provision of information on IC and, in particular human capital, and highlights to public policy makers the relevance of extending existing reporting policies to incorporate disclosure requirements for organisations to include information on IC in annual reports.
Human Resource Accounting Today: Contributions, Controversies and Conclusions
Authors: FLAMHOLTZ ERIC G. , KANNAN‐NARASIMHAN RANGAPRIYA , BULLEN MARIA L.
Published: January 2008

The Journal of Human Resource Costing and Accounting has achieved critical mass and recognition as a primary place for publishing both scientific and practical applications of Human Resource Accounting (HRA). This paper reviews the state of the art of the development of HRA as it has appeared in the JHRCA since its inception. The paper assesses contributions and categorizes them according to studies which (1) underscore the importance of reporting human resource assets on the financial statements, (2) present empirical evidence, case and field studies on the various methods of reporting human resource assets and implementing HRA in various organisations, (3) analyse methods for measuring human resources, (4) demonstrate the use of HRA in human resource management decision‐making, (5) identify bottlenecks to the growth of HRA, (6) identify controversies in the field, and (7) discuss recent developments such as the balanced scorecard. The paper draws conclusions on the state of the HRA and suggests recommendations for future research and development.
The Big‐5 in New Millennium: The Transition to Multidisciplinary Service Provision
Authors: Andon Paul , Free Clinton
Published: January 2008

As the new millennium draws near, the business world is experiencing a number of radical changes on a global scale. Globalisation, information technology, increasing competitive pressures and changing international law have set the scene for a vastly changing business environment for the 21st century. The future prosperity of the accounting profession will depend on its ability to manage this change and to be prepared to adapt to capitalise on new opportunities. In particular, the Big‐5, with their immense size and resource pool, are well placed to respond to and take advantage of these changes in the global business environment. The impact of the response of the Big‐5 to the anticipated market parameters of the new millennium raises a number of interesting issues in terms of the impact they have on the various segments of both the accounting profession and the entire business community.
Needed: Better Accounting Concepts
Authors: Anthony Robert N.
Published: January 2008

Money can flow accurately everywhere because the words used in transactions — from a deposit in a local bank to settling a debt in a far‐off country — have precise meanings. But accounting, the language of business, does not have an accepted vocabulary. This is sorely needed, both for business and nonbusiness accounting. The new millennium is a good time to take stock.
Accounting in the New Millennium
Authors: Hoiberg Patrick
Published: January 2008

The past decade has witnessed rapid change in many areas of life and business has been at the forefront of this change. Technological change, globalisation and the opening of markets (both internationally and within national boundaries) are arguably the most significant change factors impacting on the business environment.
Responding to the Challenges of Change
Authors: Sheldon Sue
Published: January 2008

Coping with change is something all organisations want to excel at — not only to survive, but so they may continue to thrive.
Interpretations of Probability Expressions: A Comparison Between Standard‐Setters and Accountants
Authors: Laswad Fawzi , Mak Y.T.
Published: January 2008

This study extends the study by Laswad and Mak (1997) on the interpretation of probability expressions used in accounting standards by New Zealand standard setters, by comparing the interpretations of standard‐setters with practicing accountants. The results generally show that the ranking of phrases of probability expressions by accountants is similar to standard‐setters. Further, similar to standard‐setters, accountants interpret many different probability expressions used in accounting standards as if they denote similar probability levels. This suggests that some probability expressions are redundant. The reduction of probability expressions may facilitate greater consistency in the application of accounting standards and consequently greater comparability in financial reporting. The results also indicate that, similar to standard‐setters, there is considerable disagreement among accountants in the interpretation of probability expressions, which suggest that to enhance comparability in financial reporting, guidance in the interpretation of such phrases is needed.
Forecast Accuracy and Bias in IPO Prospectuses: Recent New Zealand Evidence
Authors: LYDIA HSU WEN‐HSI , Hay David , Weil Sidney
Published: January 2008

This study examines the accuracy and bias of profit forecasts disclosed in prospectuses by New Zealand companies for initial public offerings during the period 1987 to 1994. The results show that profit forecasts in this period are, on average, more accurate titan those disclosed prior to 1987, which were examined in prior studies. However, the results reject the null hypothesis that profit forecasts are accurate. In examining forecast bias, the evidence shows that the forecasts are, on average, somewhat pessimistic, but not sufficiently to reject the hypothesis that profit forecasts are unbiased. Tests of the determinants of error show that larger companies make more accurate forecasts, and forecasts made in the year 1987 are less accurate than in other years. Tests of the determinants of bias show that forecasts made in 1987 are also more optimistic, and that companies with longer trading histories and pessimistic forecasts make less biased forecasts. Forecast period and industry type are not significantly related to error or bias.
The Equity Premium Puzzle: New Zealand Evidence
Authors: Hibbard Robert
Published: January 2008

This paper examines the implications of standard barter models of market equilibrium for financial security returns in New Zealand. The key question addressed is: does the ‘equity premium puzzle’ of Mehra and Prescott (1985) found in the U.S. also hold in ?ew Zealand? To examine the existence of the equity premium puzzle, quarterly financial security returns and consumption data are examined from 1965 to 1997 to calibrate parameters in the Consumption Based Asset Pricing Model. Unlike much of the existing international evidence, this paper corrects for durable goods consumption following the assumptions of the model that all consumption be consumed in a given period. Numerical analyses indicate that the class of models examined are unable to generate equity premia consistent with historical estimates of the equity premium in New Zealand. Due to small sample variability however, while this discrepancy is material in size, the result is not statistically significant.
The Effect Of Changes In The Audit Systems On Earnings Management Of Korean IPO Firms
Authors: Suk Yoon Soon , Wee June‐Bok , Baik Chang‐Hyun , Miller Gary A.
Published: January 2008

We examine whether audit regulations by the Financial Supervisory Services of Korea for initial public offering (IPO) firms prevent them from managing earnings. We investigate eighty‐three IPO firms after the introduction of the auditor designation system, which applies regulatory‐body auditor assignments, in 1995 and compared them with three control samples. We document that the auditor designation system successfully reduces the earnings management practices by IPO firms. Compared to the control samples, the IPO firms, in general, have smaller accruals, stronger correlation coefficients between cash from operations and net income, and lower ratios of sign‐changes reporting positive earnings when cash from operation is negative or vice versa. The regression analysis also reveals that the IPO sample is less prone to manage earnings. In sum, the results are consistent across different test methods in supporting the effectiveness of the auditor designation system in deterring IPO firms from taking income‐increasing strategies.
The Rental Rate on Land, Revision Frequency and Inflation
Authors: Lally Martin
Published: January 2008

Land rents are sometimes set at a fixed percentage of land value called the ground rental rate, with the land value periodically revised. Intuitively the frequency of revision should affect the appropriate rental rate. This paper derives the relationship between the rental rate and the frequency of revision. Depending upon discount rales and the expected growth rale in land value, the relationship may be positive or negative. In addition the revision frequency governs the extent to which inflation driven increases in interest rates induce changes in the rental rate. The latter changes range from virtually nothing to changes in tandem with interest rates.
The Expectations‐Performance Gap in Financial Reporting from the Perspective of Hong Kong Bank Loan Officers
Authors: Yew Jen Wu Tong Marian , Lui Gladie , Lew Albert
Published: January 2008

This paper seeks to provide empirical evidence showing how bank users of audited financial statements perceive and interpret various dimensions associated with financial reporting in Hong Kong. Employing a survey instrument, we asked bank loan officers to rank the importance of thirty‐five reporting dimensions for lending decisions and to ascertain their expected level of information on each exploratory dimension, as well as their perceptions of the level of information actually provided by audited financial statements. Reliance on principal‐component analysis to extract a set of important dimensions shows that nine reporting dimensions are significantly associated with lending decisions. When bank loan officers' levels of expectations on important reporting dimensions were compared with the corresponding levels of perceived reporting performance, the statistical results reflect the existence of an expectations‐performance gap. Finally, when bank loan officers' perceived levels of reporting performance were hierarchically positioned, audited financial statements were found to provide the most information on a firm's liquidity and profitability, moderate information on reliability‐related dimensions, and the least information on relevance‐related dimensions pertaining to the future prospects of a firm. This empirical evidence signifies the need for future corrective actions in closing the expectations‐performance gap.
The Use of Dialectical Enquiry in an Accounting Course
Authors: KELLY MARTIN , DAVEY HOWARD , HAIGH NEIL
Published: January 2008

There is evidence of discontent with contemporary university education generally, and accounting education in particular. This paper examines some reasons for the discontent and suggests one way to address it, namely dialectic enquiry. The process of contradiction and reconciliation is at the heart of dialectic enquiry. From two opposing positions, dialectic enquiry requires a third position, or synthesis, to emerge which allows the participants to progress their exploration of an issue. The authors describe the introduction of dialectical enquiry in a university accounting course and discuss the potential learning improvements it can offer. The authors hope this paper will encourage others to introduce dialectical enquiry into their classrooms and report their findings.
The Role of Feedback on the Relationship Between Budgetary Participation and Performance
Authors: Chong Vincent , Ming Chong Kar
Published: January 2008

This study examines the moderating effect of feedback on the relationship between budgetary participation and performance. The responses of 79 managers, drawn from a cross‐section of Australian manufacturing companies, to a questionnaire survey were analysed using a multiple regression technique. The results show that independently, budgetary participation and feedback have no effect on performance. The results confirm that the higher the level of feedback, the more positive is the relationship between budgetary participation and performance.
Stock Market Interdependence: Evidence from Australia
Authors: Chong Leonard , Drew Michael , Veeraraghavan Madhu
Published: January 2008

This study examines the relationship between Australia's stock market and the five largest international markets for the period 1991 through 2001. Preliminary findings, using correlation statistics, indicated potential benefits to international diversification for the Australian investor. Further analysis, conducted in the VAR framework using the Johansen cointegration method, found that the Australian market has short and long run linkages with the United States, while tests with other markets found little evidence of interdependence. Moreover, only the US market was found to Granger‐cause the Australian market.
Impact of accreditation systems upon patient care
Authors: Scrivens Ellie
Published: January 2008

Accreditation in health care is a method of reviewing the quality of the organization of health care, using external surveyors and published standards. It is frequently contrasted with internal review processes in which the members of an organization develop their own methods and standards to assess quality. There is little evidence to demonstrate which, if either, of these forms of review has an impact on clinical outcomes and patient care. This paper examines the management philosophies and assumptions which are used to justify the value of accreditation, and the arguments about the relationships between structure, process and outcome, which underpin accreditation.
COMPARISON OF BENCHMARKS FOR PORTFOLIO PERFORMANCE: AN EMPIRICAL ANALYSIS
Authors: AULERICH JOHN R.
Published: January 2008

In most portfolio performance studies, a reference portfolio is used to assess the performance of a portfolio manager. The choice of an appropriate reference portfolio is essential to yield a fair and unbiased evaluation of the manager. In the following analyses, category‐based benchmarks are assessed against established benchmarks to evaluate, which alternative accurately evaluates a portfolio manager's performance. The results indicate that the category‐based benchmarks are more appropriate comparison reference for evaluating the systematic risk of equity portfolios and equity security returns.
A Capital Asset Pricing Model with Variable Asset Supply
Authors: McDonald John F.
Published: January 2008

The assumption of variable asset supply is incorporated into the standard capital asset pricing model because of consistent and strong empirical results showing that equity is issued when share prices are high. The results of the model show that the “beta” of the asset is influenced by both its demand and supply functions. Available empirical evidence suggests that the supply of corporate equity, over a time period of a year, is inelastic and that demand is elastic. More empirical research is needed.
Quality of Accounting, Earnings Opacity and Corruption
Authors: Picur Ronald D.
Published: January 2008

The paper explores the impact of the quality of accounting in a given country, as measured by an index of earnings opacity, on the country's level of corruption. The results of a regression of corruption on earnings opacity for a sample of 34 countries show significant relationships between the level of corruption and the level of earnings opacity after controlling for economic development, human development, size of government and economic freedom.
A Study of Production, Stock Prices and Self‐Organized Criticality
Authors: Chandra Akhilesh , Reinstein Alan
Published: January 2008

The theory of self‐organized criticality (SOC) suggests that interdependencies and interactions among components of a system cause the system to perpetually organize itself towards a critical state. A small change in the value of any component of the system can affect the entire system (like a domino effect). Using SOC theory, we develop hypotheses to associate changes in a firm's production level and its stock prices. Change in performance and stock prices is theorized to vary positively with change in production below the critical level of production (called sub‐critical production), and vary negatively above the critical level of production (called supra‐critical production). Increasing (decreasing) economies of scale operate during sub (supra) critical levels of production. Change in production level from either the sub‐critical or supra‐critical level is posited to take the firm towards the critical production level. There are two reasons to investigate changes in production level: first, prior market research has not fully explained changes in stock prices, and, second, production (as modeled in microeconomic theory as a system of interacting input factors) provides an appealing case to investigate its SOC character. If presence of SOC‐like behavior for production process is observed, then statistical properties of critical states of production can be studied to provide better prediction abilities. Market evaluations of production‐related changes imply that change in production is a fundamental economic triggering process that can explain variations in stock prices. The results, based on analyzing 40 quarters of data, generally support the hypotheses that change in stock prices are associated with changes in production level, and that stock prices fall (rise) when the firm operates in supra (sub) critical production levels.
An Empirical Examination of NYSE Stocks Voluntarily De‐listing from the Tokyo Stock Exchange
Authors: Das Somnath , Saudagaran Shahrokh M. , Sinha Ranjan
Published: January 2008

A number of US firms voluntarily de‐listed their stock from the Tokyo Stock Exchange (TSE) during the years 1977–97. We examine changes in trading volume, return volatility and implicit bid‐ask spreads in the U.S. stock exchange surrounding the de‐listing, and find evidence of an increase both in trading volume and bid‐ask spreads, particularly when the analysis is conditioned upon (a) trading volume on the TSE prior to de‐listing and (b) whether the de‐listing firm had operations in Japan. We also examine the daily stock price movement of the de‐listed firms and find a significantly negative price movement at the time of the de‐listing announcement, and also around the actual date of de‐listing. The results suggest a negative price response reflecting both a temporary information effect and also a more permanent valuation effect. Preliminary tests suggest that the latter is not related to the decrease in liquidity.
An Assessment of the Change in the Incidence of Earnings Management Around the Enron‐Andersen Episode
Authors: Nigrini Mark J.
Published: January 2008

In 2001 Enron filed amended financial statements setting off a chain of events starting with its bankruptcy filing and including the conviction of Arthur Andersen for obstruction of justice. The end of 2001 and the first half of 2002 included a heightened level of publicity for the accounting practices of listed companies. This paper addresses whether there was a detectable change in the incidence of earnings management around this time period. Earnings reports released in 2001 and 2002 were analyzed. The results showed that revenue numbers were subject to upwards management. Benford's Law was used to detect such manipulations. Earnings Per Share (EPS) numbers showed a marked discontinuity in the distribution around zero which is consistent with upwards management. The results also showed a tendency towards neat round EPS numbers such as 0.10, 0.20, etc. The overall results are consistent with a small but noticeable increase in earnings management in 2002. Enron's reported numbers are reviewed and these show a strong tendency towards making financial thresholds.
Stock Market Reactions and Capital Gains Tax: Evidence from the 1985 Canadian Lifetime Capital Gains Exemption
Authors: Lin Horn‐Chern , Zeng Tao
Published: January 2008

This paper provides evidence suggesting capital gains tax affects stock returns and trading volume. The Canadian federal government budget of May 23, 1985 provided individual taxpayers with a cumulative tax exemption for capital gains, up to a lifetime limit of $500,000. The empirical results, using daily stock return and trading volume data from the Toronto Stock Exchange, show that stock prices decreased three days before the announcement of the lifetime capital gains exemption. The empirical results also show that stock trading volume increased two days and four days before the announcement and five days following the announcement. These results are consistent with the argument that the capital gains tax constrained some individual shareholders from selling appreciated shares (often called “lock‐in effect”).
A Market‐Based Examination of Revenue and Liability Recognition: Evidence from the Publishing Industry
Authors: Bauman Mark P.
Published: January 2008

This study examines the market valuation of the unearned revenue liability reported by a sample of newspaper and magazine publishers. The evidence indicates that stock prices behave as if the unearned revenue liability represents an economic asset overall. It is further shown that the market valuation of the unearned revenue “asset” is increasing in the magnitude of advertising relative to circulation revenue. After controlling for advertising revenue inflows, reported unearned revenue is negatively related to stock price, indicating that the economic asset is valued in part on its liability characteristics. These results have direct implications for the FASB's current deliberations on revenue and liability recognition.
Concomitant responses of upper airway stabilizing muscles to transcranial magnetic stimulation in normal men
Authors: Sériès Frédéric , Wang Wei , Mélot Christian , Similowski Thomas
Published: January 2008

Upper airway stabilizing muscles play a crucial role in the maintenance of upper airway patency. Transcranial magnetic stimulation allows the investigation of the corticomotor activation process for respiratory muscles. This technique has also been used to evaluate the genioglossus corticomotor response. The aims of this study were to characterize the response of different upper airway stabilizing muscles to focal cortical stimulation of the genioglossus. Alae nasi, genioglossus, levator palatini, palatoglossus and diaphragm motor‐evoked potential responses to transcranial magnetic stimulation were recorded during expiration, tidal inspiration and deep inspiration in nine normal awake subjects. A concomitant response of the four studied upper airway muscles was observed in the majority of cortical stimuli. The response of these muscles was independent of the diaphragmatic one that was only occasionally observed. Significant positive relationships were found between alae nasi, levator palatini and palatoglossus motor‐evoked potential latencies and amplitudes and the corresponding values of the genioglossus. We conclude that transcranial magnetic stimulation applied in the genioglossus area induces a concomitant motor response of upper airway stabilizing muscles with consistent changes in their motor responses during inspiratory manoeuvres.
Angiotensin‐converting enzyme 2 and the kidney
Authors: Soler Maria Jose , Wysocki Jan , Batlle Daniel
Published: January 2008

Angiotensin‐converting enzyme (ACE) 2 is a homologue of ACE with enzymatic activity that seems to counterbalance the angiotensin II‐promoting effect of ACE. While ACE promotes angiotensin (Ang) II formation from Ang I, ACE2 degrades Ang II and Ang I. In this review, we discuss recent studies that have delineated the localization of ACE2 within the kidney, an organ that highly expresses this enzyme. In models of diabetic kidney, pharmacological ACE2 inhibition is associated with albuminuria and worsening of glomerular injury. Similarly, genetic ablation of ACE2 causes glomerular lesions in male mice and worsens the renal lesions seen in diabetic Akita mice. Taken together, these findings suggest that a decrease in ACE2 may be involved in diabetic kidney disease, possibly by disrupting the metabolism of angiotensin peptides in such a way that angiotensin II degradation within the glomerulus may be diminished.
Evaluating the Flow-Cytometric Nucleic Acid Double-Staining Protocol in Realistic Situations of Planktonic Bacterial Death
Authors: Falcioni Tania , Papa Stefano , Gasol Josep M.
Published: January 2008

Since heterotrophic prokaryotes play an important biogeochemical role in aquatic ecosystems and have a high capacity to survive in extreme environments, easy-to-perform protocols that probe their physiological states and the effects of environmental variables on those states are highly desired. Some methodologies combine a general nucleic acid stain with a membrane integrity probe. We calibrated one of these, the nucleic acid double-staining (NADS) protocol (G. Grégori, S. Citterio, A. Ghiani, M. Labra, S. Sgorbati, S. Brown, and M. Denis, Appl. Environ. Microbiol. 67:4662-4670, 2001), determining the optimal stain concentrations in seawater and the response to conditions that generate prokaryote death (such as heat) and to conditions that are known to produce death in plankton, such as nutrient limitation or flagellate grazing. The protocol was validated by comparison to two methods used to detect viability: active respiration by 5-cyano-2,3-ditolyl tetrazolium chloride (CTC) and incorporation of tritiated leucine. We show that concentrations in the range of 5 to 20 μg ml
−1
of propidium iodide, simultaneous to a 10× concentration of Sybr green I, are best for detecting two separated populations of “live” (green cells) and “dead” (red cells) organisms. During exposure to heat and UVC, we observed that the number of live cells declined concurrently with that of actively respiring cells (CTC positive) and with total leucine incorporation. In seawater mesocosms, the NADS protocol allowed detection of bacterioplankton starvation-related death and flagellate predation. The protocol was also tested in deep profiles in the northwest Atlantic, demonstrating its potential for routine characterization of this fraction of the physiological diversity of marine heterotrophic prokaryotic plankton.
Direct Visualization of Spatial and Temporal Patterns of Antimicrobial Action within Model Oral Biofilms
Authors: Takenaka Shoji , Trivedi Harsh M. , Corbin Audrey , Pitts Betsey , Stewart Philip S.
Published: January 2008

A microscopic method for noninvasively visualizing the action of an antimicrobial agent inside a biofilm was developed and applied to describe spatial and temporal patterns of mouthrinse activity on model oral biofilms. Three species biofilms of
Streptococcus oralis
,
Streptococcus gordonii
, and
Actinomyces naeslundii
were grown in glass capillary flow cells. Bacterial cells were stained with the fluorogenic esterase substrate Calcien AM (CAM). Loss of green fluorescence upon exposure to an antimicrobial formulation was subsequently imaged by time-lapse confocal laser scanning microscopy. When an antimicrobial mouthrinse containing chlorhexidine digluconate was administered, a gradual loss of green fluorescence was observed that began at the periphery of cell clusters where they adjoined the flowing bulk fluid and progressed inward over a time period of several minutes. Image analysis was performed to quantify a penetration velocity of 4 μm/min. An enzyme-based antimicrobial formulation led to a gradual, continually slowing loss of fluorescence in a pattern that was qualitatively different from the behavior observed with chlorhexidine. Ethanol at 11.6% had little effect on the biofilm. None of these treatments resulted in the removal of biomass from the biofilm. Most methods to measure or visualize antimicrobial action in biofilms are destructive. Spatial information is important because biofilms are known for their structural and physiological heterogeneity. The CAM staining technique has the potential to provide information about the rate of antimicrobial penetration, the presence of tolerant subpopulations, and the extent of biomass removal effected by a treatment.
The Iron Stimulon of
Xylella fastidiosa
Includes Genes for Type IV Pilus and Colicin V-Like Bacteriocins
Authors: Zaini Paulo A. , Fogaça Andréa C. , Lupo Fernanda G. N. , Nakaya Helder I. , Vêncio Ricardo Z. N. , da Silva Aline M.
Published: January 2008

Xylella fastidiosa
is the etiologic agent of a wide range of plant diseases, including citrus variegated chlorosis (CVC), a major threat to citrus industry. The genomes of several strains of this phytopathogen were completely sequenced, enabling large-scale functional studies. DNA microarrays representing 2,608 (91.6%) coding sequences (CDS) of
X. fastidiosa
CVC strain 9a5c were used to investigate transcript levels during growth with different iron availabilities. When treated with the iron chelator 2,2′-dipyridyl, 193 CDS were considered up-regulated and 216 were considered down-regulated. Upon incubation with 100 μM ferric pyrophosphate, 218 and 256 CDS were considered up- and down-regulated, respectively. Differential expression for a subset of 44 CDS was further evaluated by reverse transcription-quantitative PCR. Several CDS involved with regulatory functions, pathogenicity, and cell structure were modulated under both conditions assayed, suggesting that major changes in cell architecture and metabolism occur when
X. fastidiosa
cells are exposed to extreme variations in iron concentration. Interestingly, the modulated CDS include those related to colicin V-like bacteriocin synthesis and secretion and to functions of pili/fimbriae. We also investigated the contribution of the ferric uptake regulator Fur to the iron stimulon of
X. fastidiosa
. The promoter regions of the strain 9a5c genome were screened for putative Fur boxes, and candidates were analyzed by electrophoretic mobility shift assays. Taken together, our data support the hypothesis that Fur is not solely responsible for the modulation of the iron stimulon of
X. fastidiosa
, and they present novel evidence for iron regulation of pathogenicity determinants.
Residues near the Amino Terminus of Rns Are Essential for Positive Autoregulation and DNA Binding
Authors: Basturea Georgeta N. , Bodero Maria D. , Moreno Mario E. , Munson George P.
Published: January 2008

Most members of the AraC/XylS family contain a conserved carboxy-terminal DNA binding domain and a less conserved amino-terminal domain involved in binding small-molecule effectors and dimerization. However, there is no evidence that Rns, a regulator of enterotoxigenicEscherichia colivirulence genes, responds to an effector ligand, and in this study we found that the amino-terminal domain of Rns does not form homodimers in vivo. Exposure of Rns to the chemical cross-linker glutaraldehyde revealed that the full-length protein is also a monomer in vitro. Nevertheless, deletion analysis of Rns demonstrated that the first 60 amino acids of the protein are essential for the activation and repression of Rns-regulated promoters in vivo. Amino-terminal truncation of Rns abolished DNA binding in vitro, and two randomly generated mutations, I14T and N16D, that independently abolished Rns autoregulation were isolated. Further analysis of these mutations revealed that they have disparate effects at other Rns-regulated promoters and suggest that they may be involved in an interaction with the carboxy-terminal domain of Rns. Thus, evolution may have preserved the amino terminus of Rns because it is essential for the regulator's activity even though it apparently lacks the two functions, dimerization and ligand binding, usually associated with the amino-terminal domains of AraC/XylS family members.
Novel Monofunctional Histidinol-Phosphate Phosphatase of the DDDD Superfamily of Phosphohydrolases
Authors: Lee Hyun Sook , Cho Yona , Lee Jung-Hyun , Kang Sung Gyun
Published: January 2008

The TON_0887 gene was identified as the missing histidinol-phosphate phosphatase (HolPase) in the hyperthermophilic archaeon “
Thermococcus onnurineus
” NA1. The protein contained conserved motifs of the DDDD superfamily of phosphohydrolase, and the recombinantly expressed protein exhibited strong HolPase activity. In this study, we functionally assessed for the first time the monofunctional DDDD-type HolPase, which is organized in the gene cluster.
Lack of matrix metalloproteinase-9 worsens ventilator-induced lung injury
Authors: Albaiceta Guillermo M. , Gutiérrez-Fernández Ana , Parra Diego , Astudillo Aurora , García-Prieto Emilio , Taboada Francisco , Fueyo Antonio
Published: January 2008

Matrix metalloproteinase-9 (MMP-9) is released by neutrophils at the sites of acute inflammation. This enzyme modulates matrix turnover and inflammatory response, and its activity has been found to be increased after ventilator-induced lung injury. To clarify the role of MMP-9, mice lacking this enzyme and their wild-type counterparts were ventilated for 2 h with high- or low-peak inspiratory pressures (25 and 15 cmH2O, respectively). Lung injury was evaluated by gas exchange, respiratory mechanics, wet-to-dry weight ratio, and histological analysis. The activity of MMP-9 and levels of IL-1β, IL-4, and macrophage inflammatory protein (MIP-2) were measured in lung tissue and bronchoalveolar lavage fluid (BALF). Cell count and myeloperoxidase activity were measured in BALF. There were no differences between wild-type and Mmp9−/− animals after low-pressure ventilation. After high-pressure ventilation, wild-type mice exhibited an increase in MMP-9 in tissue and BALF. Mice lacking MMP-9 developed more severe lung injury than wild-type mice, in terms of impaired oxygenation and lung mechanics, and higher damage in the histological study. These effects correlated with an increase in both cell count and myeloperoxidase activity in the BALF, suggesting an increased neutrophilic influx in response to ventilation. An increase in IL-1β and IL-4 in the BALF only in knockout mice could be responsible for the differences. There were no differences between genotypes in MMP-2, MMP-8, or tissue inhibitors of metalloproteinases. These results show that MMP-9 protects against ventilator-induced lung injury by decreasing alveolar neutrophilic infiltration, probably by modulation of the cytokine response in the air spaces.
Improvement of grain structure and mechanical properties of a land based gas turbine blade directionally solidified with liquid metal cooling process
Authors: Kermanpur A. , Mehrara M. , Varahram N. , Davami P.
Published: January 2008

The manufacturing process of a directionally solidified (DS) IN738LC turbine blade, produced with the liquid metal cooling (LMC) process was improved based on process modelling. The improvement involved varying the system dimensions in the baffle area and optimising the mould thickness, design and the withdrawal parameters. The grain structure of the DS blades produced exhibits a well defined <001>. texture with a few stray grains near the blade top compared to the previous design. Some blades were given to a two stage heat treatment followed by tension tests at 25 and 650°C as well as creep tests at 152 MPa/982°C and 340 MPa/850°C. The yield and tensile strength of improved DS blades were comparable to conventionally cast (CC) IN738LC blades, while the creep properties and the tensile elongation of the DS blades were significantly improved using the optimised LMC process. The LMC system is under more modifications to produce defect free single crystal turbine blades.
Understanding the low temperature end of the hot ductility trough in steels
Authors: Mintz B.
Published: January 2008

The low temperature end of the hot ductility trough has been examined for steels which have been solution treated at ∼1300°C before tensile testing in the temperature range of 1000–600°C. Failure in the trough in this region is intergranular ductile and occurs by strain intensification in the thin film of ferrite surrounding the prior austenite grain. The strain causes voiding to occur at the inclusions situated at the boundaries, the cavities gradually linking up to give failure. In steels which are solution treated before tensile testing, the depth of the trough is shown to be controlled by the volume fraction of the second phase particles, their size and the separation between the particles. Recovery in ductility on the low temperature side of the trough is solely dependent on being able to produce a sufficiently large quantity of ferrite to prevent strain concentration (∼40%). Often this has to await the test temperature falling below the AR3 in which case wide troughs are formed. However, if conditions are right, very narrow troughs can be produced in which the ferrite that is formed is deformation induced. The width of the trough at the low temperature end of the trough is shown to decrease with increase in strain rate, refinement of the austenite grain size, increase in cooling rate from the solution treatment temperature, decrease in the volume fraction of sulphides situated at the austenite grain boundaries and reduction in the Mn and C contents. The depth of the trough decreases in a similar manner with all these variables except for C and Mn, where for the former there is no effect and for the latter, increasing the Mn level reduces the depth. Narrow troughs on this side of the trough are dependent on being able to form deformation induced ferrite in sufficiently large amounts so as to improve the ductility at temperatures above the AR3. A model is proposed to account for most of these observations.
Understanding the complexities of bake hardening
Authors: Das S. , Singh S. B. , Mohanty O. N. , Bhadeshia H. K. D. H.
Published: January 2008

The basic science behind bake hardening steels is well understood in terms of the interactions between interstitial solutes and dislocations. However, the manufacture of such alloys involves a variety of other variables, the interactions between which are influential in controlling the extent of hardening. In the present work, a model which includes the chemical composition of the steel, the strain before aging and the annealing and aging conditions is developed and used to explore certain anomalies in the published literature. It is found that whereas the roles of deformation and aging can be rationalised, the generic effect of niobium is associated with large uncertainties and warrants further experimental work.
CD38 induces differentiation of immature transitional 2 B lymphocytes in the spleen
Authors: Rodríguez-Alba Juan C. , Moreno-García Miguel E. , Sandoval-Montes Claudia , Rosales-Garcia Víctor H. , Santos-Argumedo Leopoldo
Published: January 2008

CD38 is a surface receptor able to induce activation, proliferation, and survival of human and mouse lymphocytes; this molecule is expressed on the surface of both mature and immature B cells. In this work, the function of CD38 in the maturation of murine B lymphocytes in the spleen was analyzed. The results showed that CD38 is highly expressed on Transitional 2 (T2) B lymphocytes with an intermediate expression on Transitional 1 (T1) and mature follicular B cells (M). Correlating with a high expression of CD38, T2 cells are also larger and more granular than T1 or M B cells. T2 cells also showed high levels of other molecules, which indicate an activated phenotype. CD38 crosslinking induced proliferation and maturation of T2 B lymphocytes; in contrast, T1 subset died by apoptosis. Finally, CD38 stimulation of T2 B lymphocytes obtained from Btk-, Lyn-, or Fyn-deficient mice showed a defective differentiation; similarly, drugs interfering with PI3K or ERK decreased the proliferation or differentiation of this subset. This suggests that these molecules participate in the CD38 signaling pathway. As a whole, the results indicate that CD38 plays an important role in the regulation of B-cell maturation in the spleen.
FoxP3 maintains Treg unresponsiveness by selectively inhibiting the promoter DNA-binding activity of AP-1
Authors: Lee Sang-Myeong , Gao Beixue , Fang Deyu
Published: January 2008

Regulatory T cells (Tregs) have been shown to play a crucial role in maintaining self-tolerance and suppressing autoimmunity. The forkhead transcription factor, FoxP3, is a key molecule necessary and sufficient for Tregs development and function. However, the molecular mechanisms by which FoxP3 regulates the phenotypic (anergic) and the functional (suppressive) characteristics of Tregs are not well defined. Here we found that the promoter DNA-binding activity of AP-1 transcription factors is selectively inhibited in the naturally occurring CD4+ CD25+ Tregs from mice. The impaired AP-1 DNA binding is not the result of the decreased nuclear translocation of AP-1 family transcription factors, including c-Jun, JunB, and c-Fos. FoxP3 significantly suppresses both the transcriptional activity and promoter DNA-binding of AP-1 by interacting with c-Jun. The N-terminus of FoxP3, but not its C-terminus forkhead domain, specifically interacts with phosphorylated c-Jun and alters c-Jun subnuclear distribution. This N-terminus of FoxP3 with nuclear localization signals (FoxP3N/NLS) is able to suppress AP-1 transcriptional activity. Ectopic expression of FoxP3N/NLS sufficiently induces the unresponsiveness of mouse primary CD4+ CD25− T cells, whereas the full-length FoxP3 is required for the suppressive functions of Tregs. These findings uncover one of the mechanisms underlying how FoxP3 maintains the unresponsiveness of Tregs.
Transcriptomic identification of candidate genes involved in sunflower responses to chilling and salt stresses based on cDNA microarray analysis
Authors: Fernandez Paula , Di Rienzo Julio , Fernandez Luis , Hopp H Esteban , Paniego Norma , Heinz Ruth A
Published: January 2008

Background

Considering that sunflower production is expanding to arid regions, tolerance to abiotic stresses as drought, low temperatures and salinity arises as one of the main constrains nowadays. Differential organ-specific sunflower ESTs (expressed sequence tags) were previously generated by a subtractive hybridization method that included a considerable number of putative abiotic stress associated sequences. The objective of this work is to analyze concerted gene expression profiles of organ-specific ESTs by fluorescence microarray assay, in response to high sodium chloride concentration and chilling treatments with the aim to identify and follow up candidate genes for early responses to abiotic stress in sunflower.

Results

Abiotic-related expressed genes were the target of this characterization through a gene expression analysis using an organ-specific cDNA fluorescence microarray approach in response to high salinity and low temperatures. The experiment included three independent replicates from leaf samples. We analyzed 317 unigenes previously isolated from differential organ-specific cDNA libraries from leaf, stem and flower at R1 and R4 developmental stage. A statistical analysis based on mean comparison by ANOVA and ordination by Principal Component Analysis allowed the detection of 80 candidate genes for either salinity and/or chilling stresses. Out of them, 50 genes were up or down regulated under both stresses, supporting common regulatory mechanisms and general responses to chilling and salinity. Interestingly 15 and 12 sequences were up regulated or down regulated specifically in one stress but not in the other, respectively. These genes are potentially involved in different regulatory mechanisms including transcription/translation/protein degradation/protein folding/ROS production or ROS-scavenging. Differential gene expression patterns were confirmed by qRT-PCR for 12.5% of the microarray candidate sequences.

Conclusion

Eighty genes isolated from organ-specific cDNA libraries were identified as candidate genes for sunflower early response to low temperatures and salinity. Microarray profiling of chilling and NaCl-treated sunflower leaves revealed dynamic changes in transcript abundance, including transcription factors, defense/stress related proteins, and effectors of homeostasis, all of which highlight the complexity of both stress responses. This study not only allowed the identification of common transcriptional changes to both stress conditions but also lead to the detection of stress-specific genes not previously reported in sunflower. This is the first organ-specific cDNA fluorescence microarray study addressing a simultaneous evaluation of concerted transcriptional changes in response to chilling and salinity stress in cultivated sunflower.
Stimulated T cells generate microparticles, which mimic cellular contact activation of human monocytes: differential regulation of pro- and anti-inflammatory cytokine production by high-density lipoproteins
Authors: Scanu Anna , Molnarfi Nicolas , Brandt Karim J , Gruaz Lyssia , Dayer Jean-Michel , Burger Danielle
Published: January 2008

Imbalance in cytokine homeostasis plays an important part in the pathogenesis of chronic inflammatory diseases such as multiple sclerosis and rheumatoid arthritis. We demonstrated that T cells might exert a pathological effect through direct cellular contact with human monocytes/macrophages, inducing a massive up-regulation of the prototypical proinflammatory cytokines IL-1β and TNF. This mechanism that might be implicated in chronic inflammation is specifically inhibited by high-density lipoproteins (HDL). Like many other stimuli, besides proinflammatory cytokines, the contact-mediated activation of monocytes induces the production of cytokine inhibitors such as the secreted form of the IL-1 receptor antagonist (sIL-1Ra). The present study demonstrates that stimulated T cells generate microparticles (MP) that induce the production of TNF, IL-1β, and sIL-1Ra in human monocytes; the production of TNF and IL-1β but not that of sIL-1Ra is inhibited in the presence of HDL. The results were similar when monocytes were stimulated by whole membranes of T cells or soluble extracts of the latter. This suggests that MP carry similar monocyte-activating factors to cells from which they originate. Thus, by releasing MP, T cells might convey surface molecules similar to those involved in the activation of monocytes by cellular contact. By extension, MP might affect the activity of cells, which are usually not in direct contact with T cells at the inflammatory site. Furthermore, this study demonstrates that HDL exert an anti-inflammatory effect in nonseptic activation of human monocytes, not only by inhibiting the production of IL-1β and TNF but also, by leaving sIL-1Ra production unchanged.