Since the gender diversity of boards and reporting of earnings are two most debated issues in the corporate world, the paper examined how the presence of women directors on the corporate board influence earnings management practices. We found that firms with a higher number of female and independent female directors are adopting restrained earnings management practices in the UK. We further made a distinction between complex (high debt) and simple (low debt) companies, and the outcomes reveal that female directors have a positive effect on the earnings management in simple companies. The paper contributes to the debate on gender diversity on boards, and its impact on the use of accounting discretion in financial reporting.

Bioinformatics is a multi-disciplinary science focusing on the applications of computational methods and mathematical statistics to molecular biology. Choosing bioinformatics as specialization gives an opportunity to get involved with the most interesting computational techniques dealing with biological data to contribute to cure and diagnose some of genetic disorders that affect biological machines. The purpose of this library (which defines namespace BioQt), is to provide a set of routines for handling biological sequence data for Qt/C++ users (the full source code available on https://github.com/alrawab/BioQt). This thesis will shed the light on some modules of BioQt SDK such as exact string matching problem, Microsatellite Repeats, Palindromic sequences and sequence alignment algorithms (Longest Common Subsequence, Needleman-Wunsch and Smith-Waterman). This thesis examines and evaluates these challenging problems in bioinformatics by using Qt/C++.

Objective: We qualitatively evaluated the differences among susceptibility-weighted (SWI), magnitude (MAG), and high pass filtered phase (PHA) images in depicting interlobar differences in the appearance of the signal of the corticomedullary junction (CMJ). We conducted quantitative evaluation to validate the qualitative results.

Materials and Methods: We obtained SWI images from 25 preoperative brain tumor patients (12 men, 13 women, aged 19 to 82 years, mean, 52 years). Two trained neuroradiologists evaluated MAG, PHA, and SWI images. Qualitative evaluation of the CMJ signal and quantitative calculation of the relative signal ratio (RSR) percentages between the CMJ and deep white matter (WM) were conducted at 3 different slice levels of the brain independently for 4 different lobes (frontal, parietal, temporal, and occipital) and compared among MAG, PHA, and SWI. The extent of the area of the CMJ signal was graded on a 4-point scale (Grade 3, >75%; Grade 2, 50 to 75%; Grade 1, 25 to 50%; Grade 0, <25%). Data were statistically analyzed using a nonparametric Friedman test.

Results: The Kappa coefficients between the qualitative and quantitative grades were 0.002 for MAG, 0.0047 for PHA, and 0.050 for SWI. Qualitatively, on the PHA images and SWI, grades of the occipital lobes were significantly higher than those of the other lobes (P < 0.005). Quantitatively, PHA images showed statistically significant interlobar differences in RSR percentage values of the CMJ (P = 0.025).

Conclusion: Qualitatively, the appearance of the CMJ differed significantly among the different lobes of the brain on SWI and underlying PHA images but not on MAG images. Quantitatively, only PHA images showed significant interlobar differences in the RSR. PHA images are most sensitive to the CMJ signal contrast due to local paramagnetic iron content.

Purpose

To investigate the diffusion tensor imaging parameters of the optic radiation and surrounding structures using the high-resolution readout-segmented diffusion tensor imaging method.

Materials and methods

Coronal readout-segmented diffusion tensor images were acquired in 15 healthy volunteers. On three slices of each image, eigenvalue 1, fractional anisotropy, radial diffusivity, apparent diffusion coefficient, and signal intensity on T2-weighted images were measured in the lateral inferior longitudinal fasciculus, external and internal layers of the optic radiation, and the tapetum within regions of interest delineated by two independent observers. Profile curve analysis of regions of interest across the optic radiation and surrounding structures was performed for a representative typical case.

Results

Significant differences in fractional anisotropy, radial diffusivity and apparent diffusion coefficient were observed between external and internal layers of the optic radiation, while there was no significant difference in eigenvalue 1. In fractional anisotropy maps, two low signal bands were observed between the inferior longitudinal fasciculus, the optic radiation and the tapetum. Profile curve analysis showed a minimum on the fractional anisotropy and eigenvalue 1 images and a maximum in the radial diffusivity image.

Conclusion

Readout-segmented diffusion tensor imaging revealed significant differences in the diffusion tensor imaging parameters between internal and external layers of the optic radiation.

Abstract

BACKGROUND: Increased fructose consumption correlateswith rising prevalence of variousmetabolic disorders, some of which

were linked to oxidative stress. The relationship between fructose consumption and oxidative stress is complex and effects of

a fructose-rich diet on the young population have not been fully elucidated. The aim of this study was to investigate whether

high-fructose diet applied in the period from weaning to adulthood induces oxidative stress in the liver, thus contributing to

induction or aggravation of metabolic disturbances in later adulthood. To that end we examined the effects of high-fructose

diet on expression and activity of antioxidant enzymes, markers of lipid peroxidation and protein damage in the liver as the

main fructose metabolizing tissue.

RESULTS: High-fructose diet increased only SOD2 (mitochondrial manganese superoxide dismutase) activity, with no effect on

other antioxidant enzymes, lipid peroxidation or accumulation of damaged proteins in the liver.

CONCLUSION: The results show that fructose-induced metabolic disturbances could not be attributed to oxidative stress, at

least not at young age. The absence of oxidative stress in the liver observed herein implies that young organisms are capable of

maintaining redox homeostasis when challenged by fructose-derived energy overload.

A novel organic compound containing antipyrine and thiadiazole moieties, N-(5-{[antipyrinyl-hydrazono]-cyanomethyl}-[1,3,4]thiadiazol-2-yl)-benzamide (ACTB) has been synthesized. The thermal properties, alternating current electrical conductivity (σAC) and electrical modulus of ACTB have been reported. The thermal properties were analyzed using differential scanning calorimetry and thermogravimetric measurements. The AC measurements of bulk ACTB were performed in frequency range 100 Hz–5 MHz and temperature range 303–503 K. The frequency dependence of AC conductivity is found to follow Jonscher’s universal power law with the applicability of the correlated barrier hopping model. The temperature dependence of σAC could be described in terms of Arrhenius relation with two activation energies. The activation energy decreases with increasing frequency. The dielectric relaxation behavior is explained in terms of electric modulus formalism. At relatively higher temperatures, the imaginary modulus spectra exhibit asymmetric maxima with peak-width much broader than that of the Debye peak and are skewed toward the high frequency sides of the maxima with increasing temperature. The relaxation time is calculated and exhibited thermally activated process with activation energy of 0.77 eV.

The primary focus of this study is to investigate the relation between Earnings Management (EM) and Corporate Social Responsibility (CSR) in the UK. While there are few studies in the existing literature that examined the relationship between EM and CSR, there is a lack of studies examining this relation in the UK. Furthermore, the existing academic literature appears to provide inconsistent results.

These considerations motivate this study to bridge this gap in the literature by providing evidence of whether or not EM and CSR are related in the UK. The present study carried out through three empirical stages based on the data obtained from the FTSE 350 Index between 2008 and 2010.

The first stage examined the EM practice using three EM models to estimate discretionary accruals as proxy for EM. The models were the Jones (1991), modified Jones (Dechow et al. 1995) and performance - matched (Kothari et al. 2005) models.

Firstly, these models were tested using multivariate analysis; the findings revealed that the performance - marched model has been identified as the model that could most accurately measure the presence of EM. Secondly, by applying univariate analysis, the study has found insignificant differences between the high and low EM practices in UK firms and that the highest and the lowest levels of EM were in 2008. Similar results were discovered when comparing the differences between income - increasing and income - decreasing EM.

The second stage tested CSR by applying both content analysis and disclosure index approaches to identify the level of Corporate Social Responsibility Disclosure (CSD) as proxy of CSR. The findings from the content analysis revealed that the employees (EMP) theme had the highest level of CSR information, followed by community (COM), environment (ENV), others (OTH), products and services (PRO), and customers (CUS). Similar results were obtained when the disclosure index approach was employed.

The relationship between EM and CSR was tested in the final stage by using univariate and multivariate analyses. The findings revealed that firms with more CSR information reported lower EM. Further tests were performed to investigate the link between EM and CSR themes and the findings revealed that firms with more information of EMP, COM, EVE and PRO reported lower EM. However, no evidence suggested that CUS and OTH information affect EM. Overall, the findings suggest that the level of CSR improve financial reports’ quality. This study aspires to contribute to our understanding and knowledge on the issue related to the role of CSR regarding the quality of reported earnings.