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Fair value, corporate governance, social responsibility disclosure and banks’ performance
No full textPurpose: The purpose of this paper is to investigate the interaction between mandatory disclosures and voluntary disclosures of banks and the information content of corporate disclosures on firm performance. Design/methodology/approach: Based on the US-listed banks from 2007 to 2015, this paper examines the interplay among the fair-value measurement, corporate governance disclosure and voluntary social responsibility disclosure. In addition, the paper examines the extent of such disclosure of mandatory items (fair-value measurement) versus voluntary items (corporate governance and social responsibility issues) on banks’ performance in terms of their return on equity and return on asset. Findings: This paper finds that banks with a higher social responsibility disclosure score and stronger corporate governance tend to have lower percentages of Level 3 fair-value assets. Banks with a higher Level 3 fair-value asset disclosure have a lower financial performance. Practical implications: This paper provides evidence of the interplay of various corporate disclosures by banks and implies that banks use fair-value measurements to disguise their poor performance. The findings provide insights for the policymakers, investors and regulators to assess banks’ disclosure. Originality/value: This paper extends the study of banks’ fair-value measurements and is the first study to examine the interaction between voluntary and mandatory disclosures. This study sheds lights on the theories of performativity, agency and stakeholder by demonstrating the information contents of corporate disclosures on firm performance
Identification of Phytotoxic Levels of Copper and Nickel in Commercial Organic Soil Amendments Recycled from Poultry Farms and Municipal Wastes
No full textCommercial-scale recycling of agricultural and municipal wastes into organic soil amendments facilitates safe disposal of waste and reduces environmental contamination. However, phytotoxicity of commercial organic amendments to crops is a major concern to farmers. Consistent with this, commercial chicken manure and Milorganite (recycled from municipal waste) were found to be phytotoxic. Chicken manure aqueous extract contains 10.8 ppm Cu and 0.7 ppm Ni. The level of Cu and Ni in Milorganite is lower. The current study identified an aqueous solution containing 5 ppm Cu, lower than in chicken manure aqueous extract, was highly phytotoxic to mustard seeds germination. Therefore, phytotoxicity of chicken manure is in part due to Cu. An aqueous solution containing 1 ppm Ni was not phytotoxic; whereas 0.125 ppm Ni was phytotoxic when 62.5 ppm Na, which is nontoxic, was added to the solution. Therefore, synergistic effects of chemicals in the organic amendments may induce phytotoxicity
Seeing and Viewing Through a Postdigital Pandemic: Shifting from Physical Proximity to Scopic Mediation
No full textThis paper addresses a particular area of concern regarding our habits that pertains to embodied experience and education through the Covid-19 pandemic: the shift from comfort to discomfort regarding face-to-face social interaction within the same physical space. To explore this transition, I use the related concepts of seeing and viewing from Isaac Asimov’s novel, The Naked Sun (1957), which are useful tools for investigating a probable collateral effect of rapid social distancing for the sake of avoiding contagion and includes replacing physically proximate interaction and procedures with a scopic mediation. Seeing and viewing provide concepts for understanding how values change in the midst of fears concerning contagion through physical contact that are mollified through the use of technology analogous to video conferencing. Postdigital education and the concepts of we-think, we-learn, and we-act provide critical tools for helping us understand this transition of perspective regarding educational and social practices in the midst of a pandemic
Dividend Maximization Under a Set Ruin Probability Target in the Presence of Proportional and Excess-of-loss Reinsurance
Get PDFWe study dividend maximization with set ruin probability targets for an insurance company whose surplus is modelled by a diffusion perturbed classical risk process. The company is permitted to enter into proportional or excess-of-loss reinsurance arrangements. By applying stochastic control theory, we derive Volterra integral equations and solve numerically using block-by-block methods. In each of the models, we have established the optimal barrier to use for paying dividends provided the ruin probability does not exceed a predetermined target. Numerical examples involving the use of both light- and heavy-tailed distributions are given. The results show that ruin probability targets result in an improvement in the optimal barrier to be used for dividend payouts. This is the case for light- and heavy-tailed distributions and applies regardless of the risk model used
Ideal Theory in BCK/BCI-algebras in the Frame Of Hesitant Fuzzy Set Theory
Get PDFSeveral generalizations and extensions of fuzzy sets have been introduced in the literature, for example, Atanassov’s intuitionistic fuzzy sets, type 2 fuzzy sets and fuzzy multisets, etc. Using the Torra’s hesitant fuzzy sets, the notions of Sup-hesitant fuzzy ideals in BCK/BCI-algebras are introduced, and its properties are investigated. Relations between Sup-hesitant fuzzy subalgebras and Sup-hesitant fuzzy ideals are displayed, and characterizations of Sup-hesitant fuzzy ideals are discussed
Effect of Feeding a Low Level of Encapsulated Fish Oil to Dairy Goats on Milk Yield, Composition, and Fatty Acid Profile
No full textContradictory results have been found in the response of dairy goats to the supplementation of fish oil in their diet to improve the n-3 polyunsaturated fatty acids (PUFA) in milk. The responses to the inclusion of fish oil in the diet of ruminants either induced milk fat depression, increased milk fat content, and/or negatively impacted milk yield. The objective of this study was to determine whether including a low dose of encapsulated fish oil in the diet of goats can modify yield, milk composition, and the fatty acid (FA) profile of milk. Ten Alpine goats were divided into two homogeneous subgroups and assigned to either the control or experimental diet. The control animals received the basal diet without supplementation of fish oil, whereas the experimental group was given the same basal diet supplemented with encapsulated fish oil (1.14 g /kg of concentrate) for 56 days. Milk samples were analyzed for chemical composition and FA profile. The inclusion of encapsulated fish oil in the goat diet did not affect the yield and composition of goat milk. The effect of diet was not significant on the FA profile of goat milk, except that 20:0 was lower (P \u3c 0.05) in the milk of goats that received fish oil. The low dose of encapsulated fish oil supplement used in this study did not impact (P \u3e 0.05) the PUFA content of goat milk or milk composition and yield; however, the atherogenicity index (AI), which is beneficial to heart health, was lower (P \u3c 0.05) in the milk of goats that received fish oil as a supplement in their diet compared to the control
Student Codes Of Conduct And School Bullying Policies: Content Analysis
No full textPast research on bullying focused on the causes of the behavior, such as home dysfunction and being bullied prior to becoming a bully, as well as the effects that bullying incidents have on victims such as extended consequences like mental health issues. A large body of research aimed at preventing bullying concentrated on the roles that each person in the school environment has to prevent the behavior. Previous studies of bullying have not consistently investigated the impact that school policies have on bullying prevention.
This research study is a qualitative analysis of student code of conduct handbooks and bullying policies for nine of the largest school districts in the United States. Using content analysis, this study sought to answer questions such as how school districts define bullying, their reporting procedures, if provisions for holistic care are incorporated in the policies, and what prevention strategies are in place to combat bullying. The findings revealed that school districts were clear in defining the behavior they want to prevent and their policies outlined some procedures for reaching that goal. However, school districts were not utilizing the most effective prevention strategies to combat bullying. Therefore, this study fills a gap in the existing literature on bullying
Lipidomic markers of sperm cryotolerance in cattle
No full textThe objective of the current study was to determine the fatty acid composition of sperm from Holstein bulls with different freezability (Good and Poor; n = 12). Fatty acids were extracted from frozen sperm in 1:2 (v/v) chloroform–methanol solvent, fractionated into neutral and polar fractions, and composition determined by gas chromatography–mass spectrometry. Thirty-four fatty acids were quantified and their concentrations and percentages within each lipid fraction were calculated. Overall, saturated fatty acids (SFA) were predominant, accounting for 71 to 80% of fatty acids in neutral and polar lipid factions. There were marked differences in fatty acid composition between the lipid fractions (P \u3c 0.001). The branched chain fatty acid (BCFA) concentration (15 to 18 µg) was almost twice as much as polyunsaturated fatty acids (PUFA) concentration found in the polar lipid fraction (8 to 9 µg; P \u3c 0.001). Sperm with different freezability phenotypes only had a few differences in 22:0, 18:1 cis 9, and 14:0 13-methyl fatty acids (P ≤ 0.011). These results are significant because they reveal key understandings of fatty acid composition of sperm membrane and lay a foundation for the manipulation of membrane integrity, fluidity, and stability to advance the assisted reproductive technologies
Comparative analysis of various step-dilution techniques on the quality of frozen Limousin bull semen
No full textBackground and Aim: Indonesia has two National Artificial Insemination centers and 17 Regional Artificial Insemination Centers. The frozen semen production techniques differed between the centers, including the type of diluent and semen dilution technique. The aim of the research was to compare the quality of frozen Limousin bull semen diluted using different techniques. Materials and Methods: Semen was collected from three sexually mature Limousin bulls using an artificial vagina. Immediately after collection, the semen was evaluated macroscopically and microscopically. Semen that had \u3e70% motile sperm and \u3c20% sperm abnormality was divided into three tubes and diluted with skim milk-egg yolk (SMEY) using three different dilution techniques: One-step dilution (100% SMEY with 8% glycerol) at room temperature ([RT] 20°C until 25°C) two-step dilution (50% SMEY without glycerol at RT, stored at 5°C; and 50% SMEY with 16% glycerol after 1 h stored at 5°C); and three-step dilution (50% SMEY without glycerol at RT, stored at 5°C; and 50% SMEY with 16% glycerol added twice at 1 h and 1.5 h after being stored at 5°C). The diluted semen was loaded into 0.25 mL mini straws, equilibrated, and frozen using a freezing machine. Sperm motility, viability, membranes, DNA integrity, and concentrations of malondialdehyde (MDA) and aspartate aminotransferase (AST) enzymes were evaluated after thawing. Results: The results showed that there were no significant differences in sperm motility and DNA integrity between dilutions (p\u3e0.05). However, sperm viability and membrane intactness of one-step dilutions were higher than those of three-step dilutions. The concentrations of MDA and AST enzymes of sperm in one-step dilutions were lower than those of three-step dilutions (p\u3c0.05). Conclusion: It was concluded that the one-step-dilution technique was better than three-step dilution for cryopreservation of Limousin bull semen
Effect of Sericin Supplementation in Collection Medium on Bovine Oocyte Nuclear Maturation
No full textSericin is a water-soluble globular protein derived from silkworm Bombyx mori and has the competency as an antioxidant. This study was conducted to examine the effect of sericin supplementation in the collection medium on bovine oocyte nuclear maturation. Sericin with different concentration (0 (control), 0.1 %, 0.5 %, and 1%) was added to collection medium and maturated for 24 hour at 38.5 °C in 5% of CO2 air. Matured oocytes were stained with acetic-orcein and determined the oocyte nuclear stage under a stereomicroscope. After in vitro maturation, 74-87% of oocytes were reached nuclear maturation (metaphase II). The maturation rates of oocytes were significantly higher at 0.1% group (87.7%) (P\u3c0.05) compared to other groups. There was no significant differences were observed between control group (74.6%), 0.5% group (79.4%), and 1% group (78.3%) (P\u3e0.05). These findings showed that supplementation of 0.1% sericin in the collection medium improved the nuclear maturation of bovine oocytes