Objective To discuss the flexible supervision and communication mode in the post-approval change(PAC)of drugs,to explore how to ensure the quality and availability of drugs during the changes,and to provide some sugge...Objective To discuss the flexible supervision and communication mode in the post-approval change(PAC)of drugs,to explore how to ensure the quality and availability of drugs during the changes,and to provide some suggestions and reference for promoting the timely marketing of drugs.Methods Based on the comparability protocol guidelines issued by the US FDA in October 2022,the regulatory status quo of PAC between China and the US was compared to explore the feasibility of implementing comparability protocols in China.Results and Conclusion According to the specific situation of post-approval of drug change supervision,some suggestions were put forward to optimize the PAC management procedure,such as establishing the communication pathways between holders and health authorities,publishing relevant guidance and strengthening training,so as to provide reference for the implementation of comparability protocols in China.展开更多
Racotumomab monoclonal antibody is a murine anti-idiotypic antibody. This monoclonal antibody mimics N-glycolyl-GM3 gangliosides has been tested in several clinical trials Phase I/II for breast, melanoma and non-small...Racotumomab monoclonal antibody is a murine anti-idiotypic antibody. This monoclonal antibody mimics N-glycolyl-GM3 gangliosides has been tested in several clinical trials Phase I/II for breast, melanoma and non-small cell lung cancer patients as an anti-idiotypic cancer vaccine. The early production process was performed in vivo from mice ascites fluid. This process was transferred to bioreactor-based method at pilot scale followed to the scale-up of the fermentation. In this work we present a comprehensive molecular characterization of racotumomab MAb produced by the two different production scales in order to determine the impact of the manufacturing process in vaccine performance. We observed differences in glycosylation pattern and charge heterogeneity between racotumomab produced in both scales. Interestingly, these modifications had no significant impact on biological activity elicited in chickens. So, changes in primary structure like glycosylation, charge heterogeneity and oxidation did not affect biological activity of the vaccine.展开更多
The convergence of accounting standards started in the 1970s, with international norms issued by the International Accounting Standards Board （IASB） and with the efforts of various countries to adopt the Internation...The convergence of accounting standards started in the 1970s, with international norms issued by the International Accounting Standards Board （IASB） and with the efforts of various countries to adopt the International Financial Reporting Standards （IFRS）, already mandatory in Brazil since 2010. Thus, comparable accounting information is clearly important, and this study plans to confirm the level of comparability of net income and equity of companies in the financial sector （in Brazil, ＂Finance and Others＂）, listed in the stock exchange, futures, and commodities （BM＆F Bovespal）, issued according to Brazilian Generally Accepted Accounting Principles （BR GAAP） and the IFRS. This study is descriptive, using a quantitative approach. Data were collected from secondary sources, more specifically, from the explanatory notes in the financial statements of the companies listed in the financial sector of the BM＆F Bovespa in the fiscal year of 2010. The results showed a reasonable level of comparability, with 68% of the companies presenting materially comparable information for net income and 72% of them for equity. However, decisions made based on data issued following the two different standards may have suffered the influence of asymmetric information; in other words, the comparability of information did not seem to satisfy those companies during the studied period of time. The main limitations of this study were data collection and selection for the development of the research because of： （1） inconsistence in net income and equity reconciliation criteria in the companies investigated; and （2） lack of uniformity in designating the adjustments that affect net income and equity in the conversion of the BR GAAP standard into the IFRS.展开更多
In this paper,we investigate the comparability structure over exchange rings.It is shown that the subdirect product of an exchange ring with stable range one and an exchange ring satisfying the comparability is also a...In this paper,we investigate the comparability structure over exchange rings.It is shown that the subdirect product of an exchange ring with stable range one and an exchange ring satisfying the comparability is also an exchange ring satisfying the comparability.This provides a new class of exchange rings satisfying the comparability.Furthermore,we investigate the s-comparability over exchange rings.This generalizes the corresponding results of Goodearl and Chen.展开更多
Using a sample of Chinese A-share listed companies during the 2008–2019 period,we explore the impact of concurrent independent directors in the same industry(hereafter CIDSI)on accounting information comparability.We...Using a sample of Chinese A-share listed companies during the 2008–2019 period,we explore the impact of concurrent independent directors in the same industry(hereafter CIDSI)on accounting information comparability.We find that CIDSI can effectively promote accounting information comparability and that this effect is realized mainly through inhibiting earnings management.We also find that CIDSI can provide broader industry perception of the company’s board reports.Variations in concurrent companies and internal and external environments have significant moderating effects on the relationship between CIDSI and accounting information comparability.This relationship contributes to reducing audit fees and the possibility of receiving nonstandard unqualified audit opinions.Our findings have implications for companies by demonstrating the importance of recruiting independent directors.展开更多
The genetic basis for Gossypium hirsutum race latifolium,the putative ancestor of cultivated upland cotton,emerging from the semi-wild races to be domesticated into cultivated upland cotton is unknown.Here,we reported...The genetic basis for Gossypium hirsutum race latifolium,the putative ancestor of cultivated upland cotton,emerging from the semi-wild races to be domesticated into cultivated upland cotton is unknown.Here,we reported a high-quality genome assembly of G.latifolium.Comparative genome analyses revealed substantial variations in both gene group composition and genomic sequences across 13 cotton genomes,including the expansion of photosynthesis-related gene groups in G.latifolium compared with other races and the pivotal contribution of structural variations(SVs)to G.hirsutum domestication.Based on the resequencing reads and constructed pan-genome of upland cotton,co-selection regions and SVs with significant frequency differences among different populations were identified.Genes located in these regions or affected by these variations may characterize the differences between G.latifolium and other races,and could be involved in maintenance of upland cotton domestication phenotypes.These findings may assist in mining genes for upland cotton improvement and improving the understanding of the genetic basis of upland cotton domestication.展开更多
This article introduces a novel 20 V radiation-hardened high-voltage metal-oxide-semiconductor field-effect transistor(MOSFET)driver with an optimized input circuit and a drain-surrounding-source(DSS)structure.The inp...This article introduces a novel 20 V radiation-hardened high-voltage metal-oxide-semiconductor field-effect transistor(MOSFET)driver with an optimized input circuit and a drain-surrounding-source(DSS)structure.The input circuit of a conventional inverter consists of a thick-gate-oxide n-type MOSFET(NMOS).These conventional drivers can tolerate a total ionizing dose(TID)of up to 100 krad(Si).In contrast,the proposed comparator input circuit uses both a thick-gate-oxide p-type MOSFET(PMOS)and thin-gate-oxide NMOS to offer a high input voltage and higher TID tolerance.Because the thick-gate-oxide PMOS and thin-gate-oxide NMOS collectively provide better TID tolerance than the thick-gate-oxide NMOS,the circuit exhibits enhanced TID tolerance of>300 krad(Si).Simulations and experimental date indicate that the DSS structure reduces the probability of unwanted parasitic bipolar junction transistor activation,yielding a better single-event effect tolerance of over 81.8 MeVcm^(2)mg^(-1).The innovative strategy proposed in this study involves circuit and layout design optimization,and does not require any specialized process flow.Hence,the proposed circuit can be manufactured using common commercial 0.35μm BCD processes.展开更多
In this paper we investigate necessary and sufficient conditions under which the ideals possess comparability structure. For regular rings, we prove that every square matrix over ideals satisfying general comparabilit...In this paper we investigate necessary and sufficient conditions under which the ideals possess comparability structure. For regular rings, we prove that every square matrix over ideals satisfying general comparability admits a diagonal reduction by quasi invertible matrices.展开更多
Genetic information has been instrumental in elucidating the relationship between the East Asian Summer Monsoon(EASM)and subtropical evergreen broad-leaved forests(EBLFs).However,how the genomic insights of EBLFs’spe...Genetic information has been instrumental in elucidating the relationship between the East Asian Summer Monsoon(EASM)and subtropical evergreen broad-leaved forests(EBLFs).However,how the genomic insights of EBLFs’species correspond to environmental shifts induced by the EASM remains limited.In this study,we investigated the adaptive mechanisms of evergreen Engelhardia species in response to the EASM through genome sequencing and comparative genomic analyses from the de novo genome assemblies of fiveclosely related Engelhardia taxa and one Rhoiptelea species.Our findingsrevealed that the divergence of evergreen trees from their sister deciduous species is closely associated with the onset and intensification of the EASM.This genomic transitionmayhave coincided with a significantexpansion of the terpene synthase(TPS)gene family in E.fenzelii,driven by four distinct modes of gene duplication.This expansion enhances the biosynthesis of terpene volatiles,providing a defensive mechanism against potential herbivory in EASM affected environments.We also identifieda shared whole-genome duplication(WGD)event across Engelhardia,along with substantial differences in transposable element(TE)composition and activity,which contributed to genome size variation between E.fenzelii and E.roxburghiana.In addition,demographic analyses revealed a continuous population decline over the past 10 million years,further exacerbated by recenthumandisturbance,underscoring the conservation urgency for these species.These results not only provide preliminary insights into the complex evolutionary dynamics within the Engelhardia genus from genomic insights(e.g.,the intricate relationships between genomic variations,environmental changes,and adaptive responses driven by significantclimatic events such as the EASM),but also provides valuable insights into the conservation significance of EBLFs.展开更多
The US market for women's synthetic trou-sers is characterised by intense competition,with Asian countries playing a dominant role in exports.This analysis delves into the market performance of leading exporters,a...The US market for women's synthetic trou-sers is characterised by intense competition,with Asian countries playing a dominant role in exports.This analysis delves into the market performance of leading exporters,assessing key indicators such as export values,revealed comparative advantage(RCA).unit value realisation(UVR),and the effect of tariff rates.展开更多
The black wolfberry(Lycium ruthenicum;2n=2x=24)is an important medicinal plant with ecological and economic value.Its fruits have numerous beneficial pharmacological activities,especially those of anthocyanins,polysac...The black wolfberry(Lycium ruthenicum;2n=2x=24)is an important medicinal plant with ecological and economic value.Its fruits have numerous beneficial pharmacological activities,especially those of anthocyanins,polysaccharides,and alkaloids,and have high nutritional value.However,the lack of available genomic resources for this species has hindered research on its medicinal and evolutionary mechanisms.In this study,we developed the telomere-to-telomere(T2T)nearly gapless genome of L.ruthenicum(2.26 Gb)by integrating PacBio HiFi,Nanopore Ultra-Long,and Hi-C technologies.The assembled genome comprised 12 chromosomes with 37,149 protein-coding genes functionally annotated.Approximately 80%of the repetitive sequences were identified,of which long terminal repeats(LTRs)were the most abundant,accounting for 73.01%.The abundance of LTRs might be the main reason for the larger genome of this species compared to that of other Lycium species.The species-specific genes of L.ruthenicum were related to defense mechanisms,salt tolerance,drought resistance,and oxidative stress,further demonstrating their superior adaptability to arid environments.Based on the assembled genome and fruit transcriptome data,we further constructed an anthocyanin biosynthesis pathway and identified 19 candidate structural genes and seven transcription factors that regulate anthocyanin biosynthesis in the fruit developmental stage of L.ruthenicum,most of which were highly expressed at a later stage in fruit development.Furthermore,154 potential disease resistance-related nucleotidebinding genes have been identified in the L.ruthenicum genome.The whole-genome and proximal,dispersed,and tandem duplication genes in the L.ruthenicum genome enriched the number of genes involved in anthocyanin synthesis and resistance-related pathways.These results provide an important genetic basis for understanding genome evolution and biosynthesis of pharmacologically active components in the Lycium genus.展开更多
Derris fordii and Derris elliptica belong to the Derris genus of the Fabaceae family, distinguished by their high isoflavonoid content, particularly rotenoids, which hold significance in pharmaceuticals and agricultur...Derris fordii and Derris elliptica belong to the Derris genus of the Fabaceae family, distinguished by their high isoflavonoid content, particularly rotenoids, which hold significance in pharmaceuticals and agriculture. Rotenone, as a prominent rotenoid, has a longstanding history of use in pesticides, veterinary applications, medicine, and medical research. The accumulation of rotenoids within Derris plants adheres to species-specific and tissue-specific patterns and is also influenced by environmental factors. Current research predominantly addresses extraction techniques, pharmacological applications, and pesticide formulations, whereas investigations into the biosynthesis pathway and regulatory mechanism of rotenoids remain relatively scarce. In this study, we observed notable differences in rotenone content across the roots, stems, and leaves of D. fordii, as well as within the roots of D. elliptica. Utilizing RNA sequencing (RNA-seq), we analyzed the transcriptomes and expression profiles of unigenes from these four tissues, identifying a total of 121,576 unigenes. Differentially expressed genes (DEGs) across four comparison groups demonstrated significant enrichment in the phenylpropanoid and flavonoid biosynthesis pathways. Key unigenes implicated in the rotenoid biosynthesis pathway were identified, with PAL, C4H, CHS, CHI, IFS, and HI4OMT playing critical roles in D. fordii, while IFS and HI4OMT were determined to be essential for rotenoid biosynthesis in D. elliptica. These findings enhance our understanding of the biosynthesis mechanism of rotenoids in Derris species. The unigenes identified in this study represent promising candidates for future investigations aimed at validating their roles in rotenoid biosynthesis.展开更多
The plastid genome(plastome)represents an indispensable molecular resource for studying plant phylogeny and evolution.Although plastome size is much smaller than that of nuclear genomes,accurately and efficientlyannot...The plastid genome(plastome)represents an indispensable molecular resource for studying plant phylogeny and evolution.Although plastome size is much smaller than that of nuclear genomes,accurately and efficientlyannotating and utilizing plastome sequences remain challenging.Therefore,a streamlined phylogenomic pipeline spanning plastome annotation,phylogenetic reconstruction and comparative genomics would greatly facilitate research utilizing this important organellar genome.Here,we develop PlastidHub,a novel web application employing innovative tools to analyze plastome sequences.In comparison with existing tools,key novel functionalities in PlastidHub include:(1)standardization of quadripartite structure;(2)improvement of annotation flexibility and consistency;(3)quantitative assessment of annotation completeness;(4)diverse extraction modes for canonical and specialized sequences;(5)intelligent screening of molecular markers for biodiversity studies;(6)genelevel visual comparison of structural variations and annotation completeness.PlastidHub features cloud-based web applications that do not require users to install,update,or maintain tools;detailed help documents including user guides,test examples,a static pop-up prompt box,and dynamic pop-up warning prompts when entering unreasonable parameter values;batch processing capabilities for all tools;intermediate results for secondary use;and easy-to-operate task flows between fileupload and download.A key feature of PlastidHub is its interrelated task-based user interface design.Give that PlastidHub is easy to use without specialized computational skills or resources,this new platform should be widely used among botanists and evolutionary biologists,improving and expediting research employing the plastome.PlastidHub is available at https://www.plastidhub.cn.展开更多
Bathymodiolus mussels distribute in both deep-sea cold seep and hydrothermal vent environments,whose endosymbiotic gill tissue is a prominent character for the adaptation of extreme habitats.However,few studies explor...Bathymodiolus mussels distribute in both deep-sea cold seep and hydrothermal vent environments,whose endosymbiotic gill tissue is a prominent character for the adaptation of extreme habitats.However,few studies explored the adaptation mechanisms through comparative transcriptome sequencing and analysis of different tissues between seep mussels and vent mussels.We performed the comparative transcriptome sequencing and analysis for three tissue types(gill,mantle,and adductor muscle)of Bathymodiolus mussels collected from a cold seeping site Station S 11 and the 50-km away hydrothermal field Minami-Ensei Knoll in the Okinawa Trough.Results show that gene expression patterns had distinct tissue specificity.Compared with the non-endosymbiotic tissues(mantle and adductor muscle),the significantly strengthened gene functions in endosymbiotic gill included microbial recognition(fibrinogen C domain-containing protein 1-B-like(fibcd),fibrinogen-related protein 8(frp),peptidoglycan recognition proteins(pgrp),and C-type lectin(clec)),cell apoptosis and immunity(interferon regulatory factor 1/2-like 1(ir f),cathepsin D(ctsd),caspase 2(casp 2)),and antioxidant capacity(copper/zinc superoxide dismutase(czsod),glutathione peroxidase(gpx),selenoprotein(sel)),in both seep and vent individuals.Consistent with metal accumulation,high expression levels of genes related to heavy metal detoxification(cytochrome P 450(cyp),ferritin-like(ftl),metallothionein(mt),glutathione S-transferase(gst))were also observed in gill.Moreover,to adapt to high hydrostatic pressure in the deep sea,the Kyoto Encyclopedia of Genes and Genomes(KEGG)pathways associated with cellular community were significantly enriched in all three tissues,suggesting the regulation of cell structure and cell adhesion at transcriptional level.This study obtained gene expression profiles of deep-sea mussels subsisting at cold seep and hydrothermal vent sites,which could lay foundations for comprehensive investigations of molecular basis in adaptation of deep-sea mussels to the two extreme ecosystems.展开更多
Large yellow croaker(Larimichthys crocea)is an economically important fish,with the annual production ranking second among maricultured fish in China.Outbreaks of visceral white nodules disease caused by Pseudomonas p...Large yellow croaker(Larimichthys crocea)is an economically important fish,with the annual production ranking second among maricultured fish in China.Outbreaks of visceral white nodules disease caused by Pseudomonas plecoglossicida have led to substantial economic losses for the L.crocea aquaculture industry.However,L.crocea defense strategies against P.plecoglossicida infection,especially the role of microRNAs(miRNAs)in the defense against P.plecoglossicida,are poorly understood.Here,we analyzed changes in the mRNA and miRNA expression profiles in the spleen of L.crocea at 96 h post-infection and explored its defensive strategies.Principal component analysis(PCA)showed that P.plecoglossicida infection brought about a profound remodeling of both the miRNA and mRNA profiles.Enrichment analysis showed that the inflammatory response(IL-17 signaling pathway,chemokines and chemokine receptor pathway),ATP synthesis(TCA cycle and oxidative phosphorylation),apoptosis and necroptosis(TNF signaling pathway),and proteolysis(proteasome pathway)were enriched and upregulated by P.plecoglossicida.Thus,P.plecoglossicida infection activated the inflammatory response,stimulated ATP synthesis,and accelerated apoptosis and necroptosis,and promoted proteasome-mediated protein degradation.Additionally,integrated analysis identified 568 miRNA-mRNA pairs.KEGG enrichment analysis of the miRNA targets showed that the enriched pathways included cytokine-cytokine receptor interaction,the chemokine signaling pathway,the C-type lectin receptor signaling pathway,and apoptosis.Integrated analysis identified 14 miRNAs which targeted 44 immune-related genes.Altogether,our results revealed not only the role of the inflammatory response,energy metabolism,apoptosis and necroptosis,and the proteasome pathway in L.crocea defense against P.plecoglossicida infection,but also the regulatory networks of miRNAs associated with host defense against P.plecoglossicida.展开更多
Chinese medicine,as a treasure of China’s traditional culture,has a long history and deep cultural heritage,and talents are the first resource for the development of Chinese medicine.In ancient times,there were many ...Chinese medicine,as a treasure of China’s traditional culture,has a long history and deep cultural heritage,and talents are the first resource for the development of Chinese medicine.In ancient times,there were many famous Chinese medicine practitioners with excellent medical skills and fame,and their main ways of success were through teaching and family tradition.The cultivation of high medical ethics,benevolence and love,and helping the world and the people is the source of motivation for success;familiarizing oneself with the classics,understanding the humanities,and being knowledgeable about things past and present is an important way for success;practicing diligently,learning from all the strengths,and observing the right and innovating is the key to success.This paper analyzes the growth path of ancient Chinese medicine masters and discusses the advantages and shortcomings of contemporary Chinese medicine talent training,with a view to providing certain references for the cultivation of Chinese medicine talents.展开更多
The exchange and mutual appreciation of different cultures is an important topic in the context of globalization,and traditional patterns are the crystallization of the national cultures of various countries.The study...The exchange and mutual appreciation of different cultures is an important topic in the context of globalization,and traditional patterns are the crystallization of the national cultures of various countries.The study focuses on the Ming Dynasty Mandarin square in ancient China and the Tudor Dynasty coat of arms during the same period in England.By using comparative research,case studies,and combining historical documents and images,the origins of the two types of decorations are traced,and their social connotations and influencing factors are analyzed.Research has shown that under the influence of the historical backgrounds of politics,economy,and culture,the two types of decorative patterns exhibit a realistic aesthetic trend.The cultural connotations not only demonstrate social narrative functions such as customs and rituals,but also reflect political system functions such as hierarchy and honor.The different historical origins give rise to cultural differences in the selection of decorative elements between the two.The comparative study of the two is not only beneficial for conducting decorative design research from a global perspective,but also can promote the modern inheritance of traditional patterns while seeking common ground and reserving differences.展开更多
The capacity of the central nervous system for structural plasticity and regeneration is commonly believed to show a decreasing progression from“small and simple”brains to the larger,more complex brains of mammals.H...The capacity of the central nervous system for structural plasticity and regeneration is commonly believed to show a decreasing progression from“small and simple”brains to the larger,more complex brains of mammals.However,recent findings revealed that some forms of neural plasticity can show a reverse trend.Although plasticity is a well-preserved,transversal feature across the animal world,a variety of cell populations and mechanisms seem to have evolved to enable structural modifications to take place in widely different brains,likely as adaptations to selective pressures.Increasing evidence now indicates that a trade-off has occurred between regenerative(mostly stem cell–driven)plasticity and developmental(mostly juvenile)remodeling,with the latter primarily aimed not at brain repair but rather at“sculpting”the neural circuits based on experience.In particular,an evolutionary trade-off has occurred between neurogenic processes intended to support the possibility of recruiting new neurons throughout life and the different ways of obtaining new neurons,and between the different brain locations in which plasticity occurs.This review first briefly surveys the different types of plasticity and the complexity of their possible outcomes and then focuses on recent findings showing that the mammalian brain has a stem cell–independent integration of new neurons into pre-existing(mature)neural circuits.This process is still largely unknown but involves neuronal cells that have been blocked in arrested maturation since their embryonic origin(also termed“immature”or“dormant”neurons).These cells can then restart maturation throughout the animal's lifespan to become functional neurons in brain regions,such as the cerebral cortex and amygdala,that are relevant to high-order cognition and emotions.Unlike stem cell–driven postnatal/adult neurogenesis,which significantly decreases from small-brained,short-living species to large-brained ones,immature neurons are particularly abundant in large-brained,long-living mammals,including humans.The immature neural cell populations hosted in these complex brains are an interesting example of an“enlarged road”in the phylogenetic trend of plastic potential decreases commonly observed in the animal world.The topic of dormant neurons that covary with brain size and gyrencephaly represents a prospective turning point in the field of neuroplasticity,with important translational outcomes.These cells can represent a reservoir of undifferentiated neurons,potentially granting plasticity within the high-order circuits subserving the most sophisticated cognitive skills that are important in the growing brains of young,healthy individuals and are frequently affected by debilitating neurodevelopmental and degenerative disorders.展开更多
文摘Objective To discuss the flexible supervision and communication mode in the post-approval change(PAC)of drugs,to explore how to ensure the quality and availability of drugs during the changes,and to provide some suggestions and reference for promoting the timely marketing of drugs.Methods Based on the comparability protocol guidelines issued by the US FDA in October 2022,the regulatory status quo of PAC between China and the US was compared to explore the feasibility of implementing comparability protocols in China.Results and Conclusion According to the specific situation of post-approval of drug change supervision,some suggestions were put forward to optimize the PAC management procedure,such as establishing the communication pathways between holders and health authorities,publishing relevant guidance and strengthening training,so as to provide reference for the implementation of comparability protocols in China.
文摘Racotumomab monoclonal antibody is a murine anti-idiotypic antibody. This monoclonal antibody mimics N-glycolyl-GM3 gangliosides has been tested in several clinical trials Phase I/II for breast, melanoma and non-small cell lung cancer patients as an anti-idiotypic cancer vaccine. The early production process was performed in vivo from mice ascites fluid. This process was transferred to bioreactor-based method at pilot scale followed to the scale-up of the fermentation. In this work we present a comprehensive molecular characterization of racotumomab MAb produced by the two different production scales in order to determine the impact of the manufacturing process in vaccine performance. We observed differences in glycosylation pattern and charge heterogeneity between racotumomab produced in both scales. Interestingly, these modifications had no significant impact on biological activity elicited in chickens. So, changes in primary structure like glycosylation, charge heterogeneity and oxidation did not affect biological activity of the vaccine.
文摘The convergence of accounting standards started in the 1970s, with international norms issued by the International Accounting Standards Board （IASB） and with the efforts of various countries to adopt the International Financial Reporting Standards （IFRS）, already mandatory in Brazil since 2010. Thus, comparable accounting information is clearly important, and this study plans to confirm the level of comparability of net income and equity of companies in the financial sector （in Brazil, ＂Finance and Others＂）, listed in the stock exchange, futures, and commodities （BM＆F Bovespal）, issued according to Brazilian Generally Accepted Accounting Principles （BR GAAP） and the IFRS. This study is descriptive, using a quantitative approach. Data were collected from secondary sources, more specifically, from the explanatory notes in the financial statements of the companies listed in the financial sector of the BM＆F Bovespa in the fiscal year of 2010. The results showed a reasonable level of comparability, with 68% of the companies presenting materially comparable information for net income and 72% of them for equity. However, decisions made based on data issued following the two different standards may have suffered the influence of asymmetric information; in other words, the comparability of information did not seem to satisfy those companies during the studied period of time. The main limitations of this study were data collection and selection for the development of the research because of： （1） inconsistence in net income and equity reconciliation criteria in the companies investigated; and （2） lack of uniformity in designating the adjustments that affect net income and equity in the conversion of the BR GAAP standard into the IFRS.
基金This work is supported by the National Natural Science Foundation of China (Grant No.19801012)the Ministry of Education of China.
文摘In this paper,we investigate the comparability structure over exchange rings.It is shown that the subdirect product of an exchange ring with stable range one and an exchange ring satisfying the comparability is also an exchange ring satisfying the comparability.This provides a new class of exchange rings satisfying the comparability.Furthermore,we investigate the s-comparability over exchange rings.This generalizes the corresponding results of Goodearl and Chen.
基金the financial support of the National Natural Science Foundation of China (72272164,71872196)the National Social Science Foundation of China (21&ZD145, 19ZDA098)+1 种基金the Beijing Social Science Foundation (15JGC176)the Natural Science Foundation of Zhejiang (LY19G020004)
文摘Using a sample of Chinese A-share listed companies during the 2008–2019 period,we explore the impact of concurrent independent directors in the same industry(hereafter CIDSI)on accounting information comparability.We find that CIDSI can effectively promote accounting information comparability and that this effect is realized mainly through inhibiting earnings management.We also find that CIDSI can provide broader industry perception of the company’s board reports.Variations in concurrent companies and internal and external environments have significant moderating effects on the relationship between CIDSI and accounting information comparability.This relationship contributes to reducing audit fees and the possibility of receiving nonstandard unqualified audit opinions.Our findings have implications for companies by demonstrating the importance of recruiting independent directors.
基金supported by the National Natural Science Foundation of China(32201873)the Key Research and Development Plan of Hubei Province(2023BBB050)。
文摘The genetic basis for Gossypium hirsutum race latifolium,the putative ancestor of cultivated upland cotton,emerging from the semi-wild races to be domesticated into cultivated upland cotton is unknown.Here,we reported a high-quality genome assembly of G.latifolium.Comparative genome analyses revealed substantial variations in both gene group composition and genomic sequences across 13 cotton genomes,including the expansion of photosynthesis-related gene groups in G.latifolium compared with other races and the pivotal contribution of structural variations(SVs)to G.hirsutum domestication.Based on the resequencing reads and constructed pan-genome of upland cotton,co-selection regions and SVs with significant frequency differences among different populations were identified.Genes located in these regions or affected by these variations may characterize the differences between G.latifolium and other races,and could be involved in maintenance of upland cotton domestication phenotypes.These findings may assist in mining genes for upland cotton improvement and improving the understanding of the genetic basis of upland cotton domestication.
基金supported by the National Natural Science Foundation of China(U2241221).
文摘This article introduces a novel 20 V radiation-hardened high-voltage metal-oxide-semiconductor field-effect transistor(MOSFET)driver with an optimized input circuit and a drain-surrounding-source(DSS)structure.The input circuit of a conventional inverter consists of a thick-gate-oxide n-type MOSFET(NMOS).These conventional drivers can tolerate a total ionizing dose(TID)of up to 100 krad(Si).In contrast,the proposed comparator input circuit uses both a thick-gate-oxide p-type MOSFET(PMOS)and thin-gate-oxide NMOS to offer a high input voltage and higher TID tolerance.Because the thick-gate-oxide PMOS and thin-gate-oxide NMOS collectively provide better TID tolerance than the thick-gate-oxide NMOS,the circuit exhibits enhanced TID tolerance of>300 krad(Si).Simulations and experimental date indicate that the DSS structure reduces the probability of unwanted parasitic bipolar junction transistor activation,yielding a better single-event effect tolerance of over 81.8 MeVcm^(2)mg^(-1).The innovative strategy proposed in this study involves circuit and layout design optimization,and does not require any specialized process flow.Hence,the proposed circuit can be manufactured using common commercial 0.35μm BCD processes.
文摘In this paper we investigate necessary and sufficient conditions under which the ideals possess comparability structure. For regular rings, we prove that every square matrix over ideals satisfying general comparability admits a diagonal reduction by quasi invertible matrices.
基金supported by the National Natural Science Foundation of China(No.42171063)Southeast Asia Biodiversity Research Institute,Chinese Academy of Sciences(No.Y4ZK111B01)+6 种基金the Special Fund for ScientificResearch of Shanghai Landscaping&City Appearance Administrative Bureau(G242414,G242416)the“Yunnan Revitalization Talent Support Program”in Yunnan Province(XDYC-QNRC-2022-0028)Yunnan Revitalization Talent Support Program“Innovation Team”Project(202405AS350019)the CAS“Light of West China”Programthe 14th Five-Year Plan of Xishuangbanna Tropical Botanical Garden,Chinese Academy Sciences(XTBG-1450303)the European Research Council(ERC)under the European Union's Horizon 2020 research and innovation program(No.833522)GhentUniversity(Methusalem funding,BOF.MET.2021.0005.01).
文摘Genetic information has been instrumental in elucidating the relationship between the East Asian Summer Monsoon(EASM)and subtropical evergreen broad-leaved forests(EBLFs).However,how the genomic insights of EBLFs’species correspond to environmental shifts induced by the EASM remains limited.In this study,we investigated the adaptive mechanisms of evergreen Engelhardia species in response to the EASM through genome sequencing and comparative genomic analyses from the de novo genome assemblies of fiveclosely related Engelhardia taxa and one Rhoiptelea species.Our findingsrevealed that the divergence of evergreen trees from their sister deciduous species is closely associated with the onset and intensification of the EASM.This genomic transitionmayhave coincided with a significantexpansion of the terpene synthase(TPS)gene family in E.fenzelii,driven by four distinct modes of gene duplication.This expansion enhances the biosynthesis of terpene volatiles,providing a defensive mechanism against potential herbivory in EASM affected environments.We also identifieda shared whole-genome duplication(WGD)event across Engelhardia,along with substantial differences in transposable element(TE)composition and activity,which contributed to genome size variation between E.fenzelii and E.roxburghiana.In addition,demographic analyses revealed a continuous population decline over the past 10 million years,further exacerbated by recenthumandisturbance,underscoring the conservation urgency for these species.These results not only provide preliminary insights into the complex evolutionary dynamics within the Engelhardia genus from genomic insights(e.g.,the intricate relationships between genomic variations,environmental changes,and adaptive responses driven by significantclimatic events such as the EASM),but also provides valuable insights into the conservation significance of EBLFs.
文摘The US market for women's synthetic trou-sers is characterised by intense competition,with Asian countries playing a dominant role in exports.This analysis delves into the market performance of leading exporters,assessing key indicators such as export values,revealed comparative advantage(RCA).unit value realisation(UVR),and the effect of tariff rates.
基金supported by the National Natural Science Foundation of China(32360058)the Central Government Guides Local Science and Technology Development Projects,China(2023ZYZX1224)Xinjiang University Excellent Doctoral Student Innovation Project(XJU2022BS051)。
文摘The black wolfberry(Lycium ruthenicum;2n=2x=24)is an important medicinal plant with ecological and economic value.Its fruits have numerous beneficial pharmacological activities,especially those of anthocyanins,polysaccharides,and alkaloids,and have high nutritional value.However,the lack of available genomic resources for this species has hindered research on its medicinal and evolutionary mechanisms.In this study,we developed the telomere-to-telomere(T2T)nearly gapless genome of L.ruthenicum(2.26 Gb)by integrating PacBio HiFi,Nanopore Ultra-Long,and Hi-C technologies.The assembled genome comprised 12 chromosomes with 37,149 protein-coding genes functionally annotated.Approximately 80%of the repetitive sequences were identified,of which long terminal repeats(LTRs)were the most abundant,accounting for 73.01%.The abundance of LTRs might be the main reason for the larger genome of this species compared to that of other Lycium species.The species-specific genes of L.ruthenicum were related to defense mechanisms,salt tolerance,drought resistance,and oxidative stress,further demonstrating their superior adaptability to arid environments.Based on the assembled genome and fruit transcriptome data,we further constructed an anthocyanin biosynthesis pathway and identified 19 candidate structural genes and seven transcription factors that regulate anthocyanin biosynthesis in the fruit developmental stage of L.ruthenicum,most of which were highly expressed at a later stage in fruit development.Furthermore,154 potential disease resistance-related nucleotidebinding genes have been identified in the L.ruthenicum genome.The whole-genome and proximal,dispersed,and tandem duplication genes in the L.ruthenicum genome enriched the number of genes involved in anthocyanin synthesis and resistance-related pathways.These results provide an important genetic basis for understanding genome evolution and biosynthesis of pharmacologically active components in the Lycium genus.
基金Guangxi Science and Technology Base and Talent Special Fund,Project No.AD21220130Guangxi Key Laboratory of Plant Conservation and Restoration Ecology in Karst Terrain,Project No.20-065-7Guangxi Institute of Botany Fund,Project No.21014.
文摘Derris fordii and Derris elliptica belong to the Derris genus of the Fabaceae family, distinguished by their high isoflavonoid content, particularly rotenoids, which hold significance in pharmaceuticals and agriculture. Rotenone, as a prominent rotenoid, has a longstanding history of use in pesticides, veterinary applications, medicine, and medical research. The accumulation of rotenoids within Derris plants adheres to species-specific and tissue-specific patterns and is also influenced by environmental factors. Current research predominantly addresses extraction techniques, pharmacological applications, and pesticide formulations, whereas investigations into the biosynthesis pathway and regulatory mechanism of rotenoids remain relatively scarce. In this study, we observed notable differences in rotenone content across the roots, stems, and leaves of D. fordii, as well as within the roots of D. elliptica. Utilizing RNA sequencing (RNA-seq), we analyzed the transcriptomes and expression profiles of unigenes from these four tissues, identifying a total of 121,576 unigenes. Differentially expressed genes (DEGs) across four comparison groups demonstrated significant enrichment in the phenylpropanoid and flavonoid biosynthesis pathways. Key unigenes implicated in the rotenoid biosynthesis pathway were identified, with PAL, C4H, CHS, CHI, IFS, and HI4OMT playing critical roles in D. fordii, while IFS and HI4OMT were determined to be essential for rotenoid biosynthesis in D. elliptica. These findings enhance our understanding of the biosynthesis mechanism of rotenoids in Derris species. The unigenes identified in this study represent promising candidates for future investigations aimed at validating their roles in rotenoid biosynthesis.
基金the Natural Science Foundation of Shandong Province(ZR2020QC022)the Science and Technology Basic Resources Investigation Program of China(No.2019FY100900)+2 种基金the Major Program for Basic Research Project of Yunnan Province(202401BC070001)Yunnan Revitalization Talent Support Program:Yunling Scholar Project to Tingshuang Yithe open research project of“Cross Cooperative Team”of the Germplasm Bank of Wild Species,Kunming Institute of Botany,Chinese Academy of Sciences.
文摘The plastid genome(plastome)represents an indispensable molecular resource for studying plant phylogeny and evolution.Although plastome size is much smaller than that of nuclear genomes,accurately and efficientlyannotating and utilizing plastome sequences remain challenging.Therefore,a streamlined phylogenomic pipeline spanning plastome annotation,phylogenetic reconstruction and comparative genomics would greatly facilitate research utilizing this important organellar genome.Here,we develop PlastidHub,a novel web application employing innovative tools to analyze plastome sequences.In comparison with existing tools,key novel functionalities in PlastidHub include:(1)standardization of quadripartite structure;(2)improvement of annotation flexibility and consistency;(3)quantitative assessment of annotation completeness;(4)diverse extraction modes for canonical and specialized sequences;(5)intelligent screening of molecular markers for biodiversity studies;(6)genelevel visual comparison of structural variations and annotation completeness.PlastidHub features cloud-based web applications that do not require users to install,update,or maintain tools;detailed help documents including user guides,test examples,a static pop-up prompt box,and dynamic pop-up warning prompts when entering unreasonable parameter values;batch processing capabilities for all tools;intermediate results for secondary use;and easy-to-operate task flows between fileupload and download.A key feature of PlastidHub is its interrelated task-based user interface design.Give that PlastidHub is easy to use without specialized computational skills or resources,this new platform should be widely used among botanists and evolutionary biologists,improving and expediting research employing the plastome.PlastidHub is available at https://www.plastidhub.cn.
基金Supported by the National Natural Science Foundation of China(Nos.91858208,92358301)the Laoshan Laboratory(No.LSKJ 202203500),the China Postdoctoral Science Foundation of China(No.2019M663209)the Fundamental Research Funds for the Central Universities in China(No.19lGPY100)。
文摘Bathymodiolus mussels distribute in both deep-sea cold seep and hydrothermal vent environments,whose endosymbiotic gill tissue is a prominent character for the adaptation of extreme habitats.However,few studies explored the adaptation mechanisms through comparative transcriptome sequencing and analysis of different tissues between seep mussels and vent mussels.We performed the comparative transcriptome sequencing and analysis for three tissue types(gill,mantle,and adductor muscle)of Bathymodiolus mussels collected from a cold seeping site Station S 11 and the 50-km away hydrothermal field Minami-Ensei Knoll in the Okinawa Trough.Results show that gene expression patterns had distinct tissue specificity.Compared with the non-endosymbiotic tissues(mantle and adductor muscle),the significantly strengthened gene functions in endosymbiotic gill included microbial recognition(fibrinogen C domain-containing protein 1-B-like(fibcd),fibrinogen-related protein 8(frp),peptidoglycan recognition proteins(pgrp),and C-type lectin(clec)),cell apoptosis and immunity(interferon regulatory factor 1/2-like 1(ir f),cathepsin D(ctsd),caspase 2(casp 2)),and antioxidant capacity(copper/zinc superoxide dismutase(czsod),glutathione peroxidase(gpx),selenoprotein(sel)),in both seep and vent individuals.Consistent with metal accumulation,high expression levels of genes related to heavy metal detoxification(cytochrome P 450(cyp),ferritin-like(ftl),metallothionein(mt),glutathione S-transferase(gst))were also observed in gill.Moreover,to adapt to high hydrostatic pressure in the deep sea,the Kyoto Encyclopedia of Genes and Genomes(KEGG)pathways associated with cellular community were significantly enriched in all three tissues,suggesting the regulation of cell structure and cell adhesion at transcriptional level.This study obtained gene expression profiles of deep-sea mussels subsisting at cold seep and hydrothermal vent sites,which could lay foundations for comprehensive investigations of molecular basis in adaptation of deep-sea mussels to the two extreme ecosystems.
基金The National Key Research and Development Program of China under contract No.2022YFD2401002the National Natural Science Foundation of China under contract No.32102784+1 种基金the Natural Science Foundation of Fujian Province under contract No.2022J01211209the Fund of the Institute of Oceanology of Fuzhou under contract No.2021F02.
文摘Large yellow croaker(Larimichthys crocea)is an economically important fish,with the annual production ranking second among maricultured fish in China.Outbreaks of visceral white nodules disease caused by Pseudomonas plecoglossicida have led to substantial economic losses for the L.crocea aquaculture industry.However,L.crocea defense strategies against P.plecoglossicida infection,especially the role of microRNAs(miRNAs)in the defense against P.plecoglossicida,are poorly understood.Here,we analyzed changes in the mRNA and miRNA expression profiles in the spleen of L.crocea at 96 h post-infection and explored its defensive strategies.Principal component analysis(PCA)showed that P.plecoglossicida infection brought about a profound remodeling of both the miRNA and mRNA profiles.Enrichment analysis showed that the inflammatory response(IL-17 signaling pathway,chemokines and chemokine receptor pathway),ATP synthesis(TCA cycle and oxidative phosphorylation),apoptosis and necroptosis(TNF signaling pathway),and proteolysis(proteasome pathway)were enriched and upregulated by P.plecoglossicida.Thus,P.plecoglossicida infection activated the inflammatory response,stimulated ATP synthesis,and accelerated apoptosis and necroptosis,and promoted proteasome-mediated protein degradation.Additionally,integrated analysis identified 568 miRNA-mRNA pairs.KEGG enrichment analysis of the miRNA targets showed that the enriched pathways included cytokine-cytokine receptor interaction,the chemokine signaling pathway,the C-type lectin receptor signaling pathway,and apoptosis.Integrated analysis identified 14 miRNAs which targeted 44 immune-related genes.Altogether,our results revealed not only the role of the inflammatory response,energy metabolism,apoptosis and necroptosis,and the proteasome pathway in L.crocea defense against P.plecoglossicida infection,but also the regulatory networks of miRNAs associated with host defense against P.plecoglossicida.
基金supported by the National Natural Science Foundation of China(Grant No.82260925)Yunnan Provincial High-level Scientific and Technological Talents and Innovative Teams Selection Special Project(Grant No.202305AS350007)+2 种基金Yunnan Provincial Major Scientific and Technological Special Project Program for Biomedicine(Grant No.202402AA310028)Yunnan Province’s High-level Talent Cultivation Project for Successors in Traditional Chinese Medicine Disciplines(Yun Cai She[2024]No.103)Yunnan Provincial Key Laboratory of Dai and Yi Medicine Open Research Topics(2024SS24010).
文摘Chinese medicine,as a treasure of China’s traditional culture,has a long history and deep cultural heritage,and talents are the first resource for the development of Chinese medicine.In ancient times,there were many famous Chinese medicine practitioners with excellent medical skills and fame,and their main ways of success were through teaching and family tradition.The cultivation of high medical ethics,benevolence and love,and helping the world and the people is the source of motivation for success;familiarizing oneself with the classics,understanding the humanities,and being knowledgeable about things past and present is an important way for success;practicing diligently,learning from all the strengths,and observing the right and innovating is the key to success.This paper analyzes the growth path of ancient Chinese medicine masters and discusses the advantages and shortcomings of contemporary Chinese medicine talent training,with a view to providing certain references for the cultivation of Chinese medicine talents.
文摘The exchange and mutual appreciation of different cultures is an important topic in the context of globalization,and traditional patterns are the crystallization of the national cultures of various countries.The study focuses on the Ming Dynasty Mandarin square in ancient China and the Tudor Dynasty coat of arms during the same period in England.By using comparative research,case studies,and combining historical documents and images,the origins of the two types of decorations are traced,and their social connotations and influencing factors are analyzed.Research has shown that under the influence of the historical backgrounds of politics,economy,and culture,the two types of decorative patterns exhibit a realistic aesthetic trend.The cultural connotations not only demonstrate social narrative functions such as customs and rituals,but also reflect political system functions such as hierarchy and honor.The different historical origins give rise to cultural differences in the selection of decorative elements between the two.The comparative study of the two is not only beneficial for conducting decorative design research from a global perspective,but also can promote the modern inheritance of traditional patterns while seeking common ground and reserving differences.
基金supported by Progetto Trapezio,Compagnia di San Paolo(67935-2021.2174),to LBFondazione CRT(Cassa di Risparmio di Torino,RF=2022.0618),to LBPRIN2022(grant 2022LB4X3N),to LB。
文摘The capacity of the central nervous system for structural plasticity and regeneration is commonly believed to show a decreasing progression from“small and simple”brains to the larger,more complex brains of mammals.However,recent findings revealed that some forms of neural plasticity can show a reverse trend.Although plasticity is a well-preserved,transversal feature across the animal world,a variety of cell populations and mechanisms seem to have evolved to enable structural modifications to take place in widely different brains,likely as adaptations to selective pressures.Increasing evidence now indicates that a trade-off has occurred between regenerative(mostly stem cell–driven)plasticity and developmental(mostly juvenile)remodeling,with the latter primarily aimed not at brain repair but rather at“sculpting”the neural circuits based on experience.In particular,an evolutionary trade-off has occurred between neurogenic processes intended to support the possibility of recruiting new neurons throughout life and the different ways of obtaining new neurons,and between the different brain locations in which plasticity occurs.This review first briefly surveys the different types of plasticity and the complexity of their possible outcomes and then focuses on recent findings showing that the mammalian brain has a stem cell–independent integration of new neurons into pre-existing(mature)neural circuits.This process is still largely unknown but involves neuronal cells that have been blocked in arrested maturation since their embryonic origin(also termed“immature”or“dormant”neurons).These cells can then restart maturation throughout the animal's lifespan to become functional neurons in brain regions,such as the cerebral cortex and amygdala,that are relevant to high-order cognition and emotions.Unlike stem cell–driven postnatal/adult neurogenesis,which significantly decreases from small-brained,short-living species to large-brained ones,immature neurons are particularly abundant in large-brained,long-living mammals,including humans.The immature neural cell populations hosted in these complex brains are an interesting example of an“enlarged road”in the phylogenetic trend of plastic potential decreases commonly observed in the animal world.The topic of dormant neurons that covary with brain size and gyrencephaly represents a prospective turning point in the field of neuroplasticity,with important translational outcomes.These cells can represent a reservoir of undifferentiated neurons,potentially granting plasticity within the high-order circuits subserving the most sophisticated cognitive skills that are important in the growing brains of young,healthy individuals and are frequently affected by debilitating neurodevelopmental and degenerative disorders.
