17 research outputs found
The quality of mandatory non-financial (risk) disclosures: the moderating role of audit firm and partner characteristics
No full textRisk disclosures are among the most important types of non-financial information valued by investors. Risk disclosures are mostly narrative, proprietary in nature and, consequently, the importance of their accuracy and assurance is high to prevent them becoming boiler-plate and lose their relevance. By exploiting the unique features of a setting in which risk disclosure is mandatory and under a positive assurance requirement, we investigate whether the quality of audited risk disclosures is associated with the type of audit firm (Big-4 vs. non-Big-4), the characteristics of the audit firm and the attributes of the audit partner. Our results show an association between risk disclosure quality and auditors, but not in the ways that one would have expected. After the enforcement of a regulation that requires a detailed description of risks in the Operating and Financial Review (OFR) and a positive assurance of external audit over these disclosures, we do not document any significant Big-4 effect. The quality of risk disclosures is associated with the attributes of the audit partner, namely familiarity with different client risk disclosures, expertise and gender, independently from her belonging to a Big-4 audit firm. Along this way, we extend the recent evidence on the audit partner effects in the assurance of non-financial narrative information
Business students’ learning and assessment in a COVID-19 world: empirical evidence from Finland
No full textPublisher Copyright: © 2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group.This study examines business students’ learning and assessment under remote teachings during the COVID-19 pandemic in a well-established Finnish university. A survey method is used to collect information on 336 business students including 42 accounting students. As indicated by students’ responses, a majority of the students succeeded in assessing and self-regulating their learning, but a considerable group of students failed in this task. Students gave a lot of positive feedback on supervised electronic exams, such as scheduling efficiency, improved ability to focus, and reduced stress level. Students also reported a low number of monitoring problems in these exams. Furthermore, the results provide evidence that some students see the risk that problems in monitoring coursework threaten the value of their university degrees. However, about half of the students did not want to increase monitoring. Accounting students’ opinions were mostly similar to those of the other business students. This study contributes to the literature by showing key factors that influence students’ learning in remote teaching under abnormal conditions. In addition, it demonstrates how the constructivist model of learning can be used to explain students’ learning and assessment in these circumstances.Peer reviewe
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On the exponential integrability of conjugate functions
No full textWe relate the exponential integrability of the conjugate function ˜f to the size of the
gap in the essential range of f . Our main result complements a related theorem of
Zygmund
Exact essential norm of generalized Hilbert matrix operators on classical analytic function spaces
No full textWe compute the exact value of the essential norm of ageneralized Hilbert matrix operator acting on weightedBergman spaces Apv and weighted Banach spaces H∞v ofanalytic functions, where v is a general radial weight. Inparticular, we obtain the exact value of the essential normof the classical Hilbert matrix operator on standard weightedBergman spaces Apα for p > 2 + α, α ≥ 0, and on Korenblumspaces H∞α for 0 < α < 1. We also cover the Hardy spaceHp, 1 < p < ∞, case. In the weighted Bergman space case, theessential norm of the Hilbert matrix is equal to the conjecturedvalue of its operator norm and similarly in the Hardy spacecase the essential norm and the operator norm coincide. Wealso compute the exact value of the norm of the Hilbert matrixon H∞wα with weights wα(z) = (1 − |z|)α for all 0 < α < 1. Also in this case, the values of the norm and essential normcoincide
Volterra type integration operators from Bergman spaces to Hardy spaces
No full textWe completely characterize the boundedness of the Volterra type integration operators Jb acting from the weighted Bergman spaces Aαp to the Hardy spaces Hq of the unit ball of Cn for all 0<p,q<∞. A partial solution to the case n=1 was previously obtained by Z. Wu in [35]. We solve the cases left open there and extend all the results to the setting of arbitrary complex dimension n. Our tools involve area methods from harmonic analysis, Carleson measures and Kahane-Khinchine type inequalities, factorization tricks for tent spaces of sequences, as well as techniques and integral estimates related to Hardy and Bergman spaces
RepurposeDrugs : an interactive web-portal and predictive platform for repurposing mono- and combination therapies
No full textRepurposeDrugs (https://repurposedrugs.org/) is a comprehensive web-portal that combines a unique drug indication database with a machine learning (ML) predictor to discover new drug-indication associations for approved as well as investigational mono and combination therapies. The platform provides detailed information on treatment status, disease indications and clinical trials across 25 indication categories, including neoplasms and cardiovascular conditions. The current version comprises 4314 compounds (approved, terminated or investigational) and 161 drug combinations linked to 1756 indications/conditions, totaling 28 148 drug–disease pairs. By leveraging data on both approved and failed indications, RepurposeDrugs provides ML-based predictions for the approval potential of new drug–disease indications, both for mono- and combinatorial therapies, demonstrating high predictive accuracy in cross-validation. The validity of the ML predictor is validated through a number of real-world case studies, demonstrating its predictive power to accurately identify repurposing candidates with a high likelihood of future approval. To our knowledge, RepurposeDrugs web-portal is the first integrative database and ML-based predictor for interactive exploration and prediction of both single-drug and combination approval likelihood across indications. Given its broad coverage of indication areas and therapeutic options, we expect it accelerates many future drug repurposing projects.Peer reviewe
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Generalized Hilbert matrix operators acting on Bergman spaces
No full textIn this article, we study the generalized Hilbert matrix
operator Γμ acting on the Bergman spaces Ap of the unit disc
for 1 ≤ p < ∞. In particular, we characterize the measures
μ for which the operator Γμ is bounded, determine the exact
value of the norm for p ≥ 4, and provide norm estimates for
the other values of p. Additionally, we observe an unexpected
behavior in the case p = 2. Finally, we characterize the
measures μ for which Γμ is compact by calculating its exact
essential norm
Myosin-X and talin modulate integrin activity at filopodia tips
No full textFilopodia assemble unique integrin-adhesion complexes to sense the extracellular matrix. However, the mechanisms of integrin regulation in filopodia are poorly defined. Here, we report that active integrins accumulate at the tip of myosin-X (MYO10)-positive filopodia, while inactive integrins are uniformly distributed. We identify talin and MYO10 as the principal integrin activators in filopodia. In addition, deletion of MYO10's FERM domain, or mutation of its b1-integrin-binding residues, reveals MYO10 as facilitating integrin activation, but not transport, in filopodia. However, MYO10's isolated FERM domain alone cannot activate integrins, potentially because of binding to both integrin tails. Finally, because a chimera construct generated by swapping MYO10-FERM by talin-FERM enables integrin activation in filopodia, our data indicate that an integrin-binding FERM domain coupled to a myosin motor is a core requirement for integrin activation in filopodia. Therefore, we propose a two-step integrin activation model in filopodia: receptor tethering by MYO10 followed by talin-mediated integrin activation
The Sharpin interactome reveals a role for Sharpin in lamellipodium formation via the Arp2/3 complex
No full textSharpin, a multifunctional adaptor protein, regulates several signalling pathways. For example, Sharpin enhances signal-induced NF-κB signalling as part of the linear ubiquitin assembly complex (LUBAC) and inhibits integrins, the T cell receptor, caspase 1 and PTEN. However, despite recent insights into Sharpin and LUBAC function, a systematic approach to identify the signalling pathways regulated by Sharpin has not been reported. Here, we present the first 'Sharpin interactome', which identifies a large number of novel potential Sharpin interactors in addition to several known ones. These data suggest that Sharpin and LUBAC might regulate a larger number of biological processes than previously identified, such as endosomal trafficking, RNA processing, metabolism and cytoskeleton regulation. Importantly, using the Sharpin interactome, we have identified a novel role for Sharpin in lamellipodium formation. We demonstrate that Sharpin interacts with Arp2/3, a protein complex that catalyses actin filament branching. We have identified the Arp2/3-binding site in Sharpin and demonstrate using a specific Arp2/3-binding deficient mutant that the Sharpin-Arp2/3 interaction promotes lamellipodium formation in a LUBAC-independent fashion.This article has an associated First Person interview with the first author of the paper.</p
Myosin-X recruits lamellipodin to filopodia tips
No full textMyosin-X (MYO10), a molecular motor localizing to filopodia, is thought to transport various cargo to filopodia tips, modulating filopodia function. However, only a few MYO10 cargoes have been described. Here, using GFP-Trap and BioID approaches combined with mass spectrometry, we identified lamellipodin (RAPH1) as a novel MYO10 cargo. We report that the FERM domain of MYO10 is required for RAPH1 localization and accumulation at filopodia tips. Previous studies have mapped the RAPH1 interaction domain for adhesome components to its talin-binding and Ras-association domains. Surprisingly, we find that the RAPH1 MYO10-binding site is not within these domains. Instead, it comprises a conserved helix located just after the RAPH1 pleckstrin homology domain with previously unknown functions. Functionally, RAPH1 supports MYO10 filopodia formation and stability but is not required to activate integrins at filopodia tips. Taken together, our data indicate a feed-forward mechanism whereby MYO10 filopodia are positively regulated by MYO10-mediated transport of RAPH1 to the filopodium tip
