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The moderating role of firms’ litigation environment on the association between gender diversity and financial reporting quality
No full textPurpose: This paper examines the interaction between female members on the board as measured by an index of gender diversity and litigation environment on financial reporting quality.
Design/methodology/approach: This study draws on a sample of U.S. firms to examine the effect of gender diversity and litigation environment on financial reporting quality. Firm-specific financial data come from Compustat. To measure the firms’ litigation environment, we use state-level datasets from the Lawsuit Climate Survey conducted for the U.S. Chamber Institute for Legal Reform by the Harris Poll.
Findings: Findings suggest that firm litigation environment complements gender diversity, as defined by female members on the board to subdue our first proxy for financial reporting quality (accruals-based earnings management) but our second proxy for financial reporting quality (real-activities manipulations) increases in a firm’s litigation environment. To the extent that our results hold after controlling for firms’ reputation indicates that female members on the board are sensitive to reputational loss and protect firms’ reputation in the short-term to the detriment of long-term cash flows, shareholder value, and firms’ future competitiveness.
Research limitations/implications: The study is based on a specific country, limiting the generalizability of the findings.
Practical Implications: The findings provide support for promoters and advocates of gender diversity in corporate boards. Specifically, it shows the importance of gender diversity policies in business and society.
Originality/value: This study is the first to interact gender diversity and litigation environment. The study provides novel evidence and shows that the interaction between gender diversity and litigation environment improves financial reporting quality in the short-term (by decreasing accruals manipulation) but decreases firms’ future cashflows, shareholder value and firms’ future competitiveness in the long-term (increasing real activities). When female members on the board are constrained to engage in accruals earnings management, they shift to value-destroying and costly real activities to maintain reputation and firm performance. To the extent that we control for the potential effects of reputation and financial performance, our findings suggest that ethical concerns are likely to drive female members on the board to produce high-quality financial reports
A critical bibliography about LibGen, the pirate site that Meta used for AI training
No full textIn early 2025, academic social media went into overdrive as many intellectuals discovered LibGen (“Library Genesis”), thanks to an article in The Atlantic.
Here’s a secondary reading list of some of the material that’s out there on LibGen and other academic pirate platforms
Structural basis of Fanconi anemia pathway activation by FANCM
Get PDFFANCM is crucial in genome maintenance, functioning in the Fanconi anemia (FA) pathway, alternative lengthening of telomeres (ALT), and replication fork protection. FANCM recognizes branched DNA structures and promotes their remodeling through ATP-dependent branch migration. The protein has emerged as a promising therapeutic target due to synthetic lethal interactions with BRCA1, SMARCAL1, and RAD52, and in ALT-positive cancers. Here we present crystal structures of FANCM’s N-terminal ATP-dependent translocase domain (2.2 Å) and C-terminal FAAP24-bound region (2.4 Å), both complexed with branched DNA. Through structural analysis, biochemical reconstitution, and cellular studies, we demonstrate that FANCM employs two distinct mechanisms: an ATP-dependent branch migration activity essential for DNA damage survival, and a branched DNA-binding mode that enhances FANCD2-FANCI monoubiquitination through FA core complex interaction. The N-terminal translocase domain specifically recognizes DNA junctions through multiple key elements, while the C-terminal FAAP24-binding domain engages adjacent double-stranded DNA. Our results reveal how FANCM evolved from an ancient DNA repair motor into a sophisticated sensor that couples DNA damage recognition to selective pathway activation, providing a structural framework for developing targeted therapeutics
Interconnectivity of magmatic and hydrothermal systems of Aluto volcano in the Main Ethiopian Rift inferred from seismicity
Get PDFAluto volcano, situated in the central Main Ethiopian Rift (MER) within the northern part of the East African Rift System (EARS) is seismically active, with indications of unrest detected by InSAR. It hosts Ethiopia's first pilot project for geothermal energy. Despite extensive studies, uncertainties remain about the mechanisms of unrest and the existence of a shallow magma chamber beneath Aluto which could drive the hydrothermal system, and is crucial for understanding its geothermal potential. This study investigates Aluto's magmatic and hydrothermal systems using observations of seismicity in the region. We analyze seismic data from January 2012 to January 2014, locating 2,393 events, which lie predominantly along the Wonji Fault Belt (WFB). Event depths reach up to 40 km beneath Aluto, suggesting the presence of a highly crystallized body at shallow depth, consistent with previous magnetotelluric and gravity studies. Deep crustal seismicity likely relates to fluid and/or magmatic processes. High b-values of 1.97 ± 0.10 at Aluto indicates the presence of fluids. Seismicity is negligible beneath Silti Debre Zeyt Fault Zone (SDFZ), previously identified as a highly conductive, indicative of melt. Focal mechanisms show normal faulting in the direction of rift extension and full-moment tensor inversions suggest shear-failure with fluids potentially activating existing faults. We suggest that the magmatic and hydrothermal systems are connected through pre-existing faults. Understanding this interaction will enhance our knowledge of the geothermal system, volcanic risk, mechanisms of unrest, and emplacement of geothermal brines
Rapid changes of attentional priorities in visual search: tracking covert switches of preparatory attentional templates in real time
No full textAttentional selectivity focuses on what is currently relevant. Relevance changes frequently in everyday life, triggering rapid reassignments of attentional priorities. Such reassignments are often not associated with behavioural changes and are thus difficult to assess objectively. Here, we measured rapid, covert switches between preparatory task settings (attentional templates) in visual search, as they occurred in real time. Participants searched for colour-defined targets in search displays that appeared unpredictably either early (after 700 ms) or late (after 1500 ms) on each trial. In Experiment 1, early and late targets were defined by different colours. Participants first had to activate a template for the early target colour, then switch to a template for the late target colour if no early search display appeared. In Experiment 2, cues signalled whether the initial target template had to be maintained or changed. Template activation states were tracked with N2pc components to rapid sequences of irrelevant probes matching either the early or late target colour. A template for the early target colour was active from about 300 ms before the expected arrival of early search displays, followed by a template switch. Switches based on endogenous temporal expectations emerged more gradually in time than switches in response to external cues. Presenting cues in Experiment 2 triggered a temporary search template deactivation even when the target colour remained unchanged, indicating that template maintenance is subject to an attentional blink. Results demonstrate that rapid switches between attentional templates in visual search can be tracked with high temporal precision
Decolonising the BBC Radio Archive: Challenges, Opportunities Ethics of Care and Access
Get PDFFocusing on the project Whose Voice? Whose Story? BBC radio news and the language of race in post-WWII Britain, this article explores the opportunities and challenges of working with a digitised archive of radio news scripts for Home Service/Radio Four. The project’s aims have been to explore the language used to report on the Black-British experience in BBC radio news; to produce podcasts whereby different generations of the public from African and Caribbean backgrounds speak back to the BBC’s reporting; to create an online resource that offers a collaborative approach to engaging a wider public with broadcast archives. We have applied decolonising methodologies, using concepts such as the ‘living archive’, ‘clapping back’ and ‘design justice’, to research, interpret and make this archive widely available. However, our work has been met with challenges, namely the BBC’s institutional silence and inertia; lack of funding within academia, and its reliance on outdated technologies
Intersectionality of marginalisation: EAL academics in exile writing for international publication
Get PDFIntersectionality, the interconnectedness of social categories to account for individual experience or behaviour, has received increased attention in various areas in applied linguistics. Although in English for Research Publication Purposes (ERPP) different identity vectors have been investigated separately, there has been less focus on how these vectors intersect with each other to shape writers’ experiences of publishing and contribute to their (dis)advantageous position as academics. In this paper, we draw on the intersectionality framework to provide a more nuanced understanding of the experiences of 12 Syrian academics in exile as they try to publish in international journals as well as their perceptions and practices regarding their marginalisation. Three areas of exiled academics’ experiences are examined in this study: access to academic-related employment, conducting research, and research writing for international publication in English. Using interviews with Syrian academics and their co-authors, we investigated how multiple vectors of identity intersect and impact on the Syrian academics’ writing for publication in exile. It has been shown that exiled academics experience marginalisation in all three areas on account of multiple aspects of their identity. We conclude with implications for support agencies and funding bodies on how to better assist exiled academics
What next? Nations in the technological race through the 2030
No full textThis paper investigates the technological trajectories of nations, examining how their current specialization may influence their future technological leadership. By analysing patent data from the United States Patent and Trademark Office, we identify which countries are at the forefront of fast-growing technologies. Nations specializing in these emerging technologies are likely to experience accelerated economic growth, while others may struggle to maintain competitiveness. Additionally, countries tend to stick to areas where they have expertise, making it difficult to shift quickly to new technological fields. However, our findings partly challenge this view. Using predictive models, we project patent trends to 2030, suggesting that countries which were not technologically well-positioned in recent decades may improve their competitiveness, particularly through strategic policy interventions. We also show that future fast-growing technologies may differ significantly from the past
Open Access, New Pressures Under Populism, and Large Language Models
No full textA talk on the coincidental rise of LLMs with authoritarian populis
Re-framing popular governance in Brazil: re-insurgent and entrepreneurial arrangements in the urban peripheries
Get PDFThis study examines how governance policies shape the use of public spaces by street vendors in urban Indonesia and explores their social, economic, and spatial impacts on vendors and the broader urban environment. Using a qualitative case study approach, data were collected through semi-structured interviews with 25 participants from three major cities on Java Island, including street vendors, urban planners, government officials, and community leaders. The findings highlight significant challenges for street vendors, including bureaucratic hurdles in obtaining permits, economic strain from forced relocations, and the persistence of informality due to inconsistent policy enforcement. These governance strategies, though intended to regulate urban spaces, often marginalize vendors, exacerbate economic vulnerabilities, and disrupt urban vibrancy by limiting public access to affordable goods and services. The study underscores the need for inclusive and adaptive governance policies that balance urban order with economic opportunity, advocating for the integration of street vendors into urban planning to foster sustainable and dynamic public spaces
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