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Management Earnings Forecast and Technical Innovation: The Mediating Effects of Cost of Debt
Get PDFPurpose - This study examines whether a firm's management earnings forecasts affect its technical innovation activities. Our study also examines whether the cost of debt plays a mediating role between the management earnings forecasts and the innovation nexus.
Design/methodology/approach - We obtained data from 1032 Chinese non-financial firms listed on the Shanghai and Shenzhen stock markets from 2005 to 2022 (i.e., 18576 firm-year observations). We used various econometrics techniques, such as Heckman's (1979) two-stage selection method and two-stage least square, to examine the relationship between management earnings forecasts and the firm's technical innovation activities.
Findings - We find a positive relationship between management earnings forecasts and the firms' technical innovation. We also find that the cost of debt mediates the relationship between management earnings forecast and technical innovation. Further analysis indicates that frequent earnings forecasts provide incremental information regarding a firm's future value and cash flows, thus reducing the volatility and uncertainty in cash flow calculations. Our findings are robust to several tests.
Research Implications - Our study has implications for policymakers, practitioners, and high-level management of Chinese firms, enabling them to understand the relationship between management earnings forecasts and firms' innovation activities
Identification and support of autistic individuals within the UK Criminal Justice System: a practical approach based upon professional consensus with input from lived experience
Get PDFBackground: Autism spectrum disorder (hereafter referred to as autism) is characterised by difficulties with (i) social communication, social interaction, and (ii) restricted and repetitive interests and behaviours. Estimates of autism prevalence within the criminal justice system (CJS) vary considerably, but there is evidence to suggest that the condition can be missed or misidentified within this population. Autism has implications for an individual’s journey through the CJS, from police questioning and engagement in court proceedings through to risk assessment, formulation, therapeutic approaches, engagement with support services, and long-term social and legal outcomes. Methods: This consensus based on professional opinion with input from lived experience aims to provide general principles for consideration by United Kingdom (UK) CJS personnel when working with autistic individuals, focusing on autistic offenders and those suspected of offences. Principles may be transferable to countries beyond the UK. Multidisciplinary professionals and two service users were approached for their input to address the effective identification and support strategies for autistic individuals within the CJS. Results: The authors provide a consensus statement including recommendations on the general principles of effective identification, and support strategies for autistic individuals across different levels of the CJS. Conclusion: Greater attention needs to be given to this population as they navigate the CJS
Testing pulsation diagnostics in the rapidly oscillating magnetic Ap star γ Equ using near-infrared CRIRES+ observations
Get PDFContext. Pulsations of rapidly oscillating Ap stars and their interaction with the stellar magnetic field have not been studied in the near-infrared (near-IR) region despite the benefits these observations offer compared to visual wavelengths. The main advantage of the near-IR is the quadratic dependence of the Zeeman effect on the wavelength, as opposed to the linear dependence of the Doppler effect.
Aims. To test pulsation diagnostics of roAp stars in the near-IR, we aim to investigate the pulsation behaviour of one of the brightest magnetic roAp stars, γ Equ, which possesses a strong surface magnetic field of the order of several kilogauss and exhibits magnetically split spectral lines in its spectra.
Methods. Two magnetically split spectral lines belonging to different elements, the triplet Fe I at 1563.63 nm and the pseudo-doublet Ce III at 1629.2 nm, were recorded with CRIRES+ over about one hour in the H band with the aim of understanding the character of the line profile variability and the pulsation behaviour of the magnetic field modulus.
Results. The profile shapes of both studied magnetically split spectral lines vary in a rather complex manner probably due to a significant decrease in the strength of the longitudinal field component and an increase in the strength of the transverse field components over the last decade. A mean magnetic field modulus of 3.9 kG was determined for the Zeeman triplet Fe I at 1563.63 nm, whereas for the pseudo-doublet Ce III at 1629.2 nm we observe a much lower value of only about 2.9 kG. For comparison, a mean field modulus of 3.4kG was determined using the Zeeman doublet Fe II at 6249.25 in optical PEPSI spectra recorded just about two weeks before the CRIRES+ observations. Different effects that may lead to the differences in the field modulus values are discussed. Our measurements of the mean magnetic field modulus using the line profiles recorded in different pulsational phase bins suggest a field modulus variability of 32 G for the Zeeman triplet Fe I at 1563.63 nm and 102 G for the pseudo-doublet Ce III at 1629.2 nm
Letter: Estimating the baseline local recurrence rate for a brain metastasis after neurosurgical resection
No full textBrain metastases represent a growing healthcare challenge with a rising incidence attributed to earlier detection and improved systemic cancer treatments. We conducted a systematic review and meta-analysis to investigate the local recurrence rate following surgical resection of a brain metastasis without adjuvant therapy. The analysis included four studies with a total of 235 cases. It was found that the rate of local recurrence by 12-months was 48.1% (95% CI 41.2–58.9). These findings underscore the high rate of patients who will experience local recurrence within 12-months of surgery, emphasising the need for vigilant surveillance when omitting adjuvant radiotherapy in favour of systemic treatments with potential but unproven CNS penetrance. The analysis highlights unmet needs in this patient population
Receptor-Assisted Nanotherapeutics for Overcoming the Blood–Brain Barrier
Get PDFBlood–brain barrier (BBB) is a distinguishing checkpoint that segregates peripheral organs from neural compartment. It protects the central nervous system from harmful ambush of antigens and pathogens. Owing to such explicit selectivity, the BBB hinders passage of various neuroprotective drug molecules that escalates into poor attainability of neuroprotective agents towards the brain. However, few molecules can surpass the BBB and gain access in the brain parenchyma by exploiting surface transporters and receptors. For successful development of brain-targeted therapy, understanding of BBB transporters and receptors is crucial. This review focuses on the transporter and receptor–based mechanistic pathway that can be manoeuvred for better comprehension of reciprocity of receptors and nanotechnological vehicle delivery. Nanotechnology has emerged as one of the expedient noninvasive approaches for brain targeting via manipulating the hurdle of the BBB. Various nanovehicles are being reported for brain-targeted delivery such as nanoparticles, nanocrystals, nanoemulsion, nanolipid carriers, liposomes and other nanovesicles. Nanotechnology-aided brain targeting can be a strategic approach to circumvent the BBB without altering the inherent nature of the BBB
Comments on "An Efficient and Provably Secure Authenticated Key Agreement Protocol for Fog-Based Vehicular Ad-Hoc Networks"
Get PDFVehicle ad-hoc networks (VANETs) have experienced rapid growth due to the advancement of cloud computing, IoT technologies, and intelligent transportation systems (ITS). Vehicles are required to have enhanced storage capacity, onboard computing capabilities, improved sensing power, and communication systems. To address real-world demands like low latency, affordable storage, and mobility in VANET deployments, There have been efforts to integrate fog computing with VANETs in a practical implementation. "An Efficient and Provably Secure Authenticated Key Agreement Protocol for Fog-Based Vehicular Ad-Hoc Networks" was proposed by Ma et al. (IEEE Internet of Things Journal, pp 8065–8075, 10.1109/JIOT.2019.2902840). According to their claims, the use of their secure authentication technique can help prevent security threats. However, after careful investigation, we discovered that their authentication protocol is susceptible to vehicle user impersonation attacks and also does not provide vehicle anonymity. In light of this, we have provided some recommendations to address the current flaws in the protocol developed by Ma et al.
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Reimagining the language of engagement in a post-stakeholder world
Get PDFLanguage matters in shaping perceptions and guiding behaviour. The term stakeholder is widely used, yet little attention is paid to the possibility that its use may inadvertently perpetuate colonial narratives and reinforce systemic inequities. In this article, we critically examine the limitations of the stakeholder concept and its ambiguity, normativity, and exclusionary implications. We emphasise the importance of using language that gives a voice to marginalised groups, promotes inclusion and equity, and fosters meaningful and reflexive participation in decision-making processes. In critiquing the use of the term and calling for alternative practices, we aim to contribute to the decolonisation of research norms and the creation of more inclusive and equitable societies. Therefore, rather than advocating a single alternative term, we suggest a focus on the people, places, and species affected by decisions, interventions, projects, and issues
Investigating the psychological effects on mood in university students when comparing different environments settings during low intensity workouts
Get PDFExercise plays an important role in maintaining a healthy mental state, as it triggers the release of endorphins. The purpose of this present study was to compute the effect that exercising in an indoor and outdoor condition has on general mood. This was assessed using a Brunel Mood Scale (BRUMS). Furthermore, the study explored the effect of exercise on enjoyment levels when exercising indoor versus outdoor. Within this study, there were 50 participants collected however, six withdrew for medical reasons. Each participant was assigned a BRUMS test to complete before and after completing a 10-minute low intensity workout video. They were also asked a simple five-point Likert scale questionnaire concerning their enjoyments levels during the exercise. Results showed that there was a significant main effect of time thus, mood improved after exercising. However, only mood subsection vigour had a significant main effect of condition. There was a difference in mood scores when exercising indoor versus outdoor. Furthermore, vigour had a significant interaction effect of condition and time therefore, both exercising and being outdoor saw significant improvements. Subsequently, the study conducted displayed the potential for using low intensity workout sessions in combating the rise of mental health issues
