This empirical study investigates the influence of environmental, social, and governance (ESG) disclosure on financial irregularities of Chinese listed firms and tests the moderating role of the ...intensity of internal and external supervision. We index the extent of ESG disclosure rather than corporate social responsibility performance from the perspective of non-financial information disclosure. Our results show that ESG disclosure decreases corporate financial irregularity risks and helps to mitigate information asymmetry. Under better internal and external supervisory conditions, the inhibiting effect of ESG disclosure on financial irregularity is significantly stronger, compared to poor supervisory conditions. We investigate the power of formal regulation systems by exploiting regional marketization and legal environment indices and incorporating the low-carbon-city pilot policy as an exogenesis regulatory impact, showing that a better formal regulation environment contributes to the inhibiting effect. We propose an “accounting channel” proxied by earnings management showing that ESG disclosure can alleviate opaqueness and improve information transparency to constrain financial irregularities. This study highlights the positive effect of ESG disclosure and the resultant improvement of internal control, public scrutiny, and government regulation in practice, suggesting that ESG disclosure complements actions to depress financial irregularities.
•We examined ESG disclosure and financial irregularities among Chinese listed firms.•Better formal regulation environment contributes to facilitate the inhibiting effect.•ESG disclosure can alleviate opaqueness and improve information transparency.•We propose an “accounting channel” proxied by earning management.•ESG can serve as a complementary action to depress financial irregularities.
The escalating proliferation of cyanobacteria poses significant taste and odor (T/O) challenges, impacting freshwater ecosystems, public health, and water treatment costs. We examined monthly ...variations in four T/O compounds from September 2011 to August 2012 in Chaohu Lake’s eastern drinking water source (DECL). More importantly, we compared the reported T/O occurrence and the related factors in freshwater bodies worldwide. The assessment of T/O issues indicated a severe and widespread problem, with many cases surpassing odor threshold values. Remarkably, China reported the highest frequency and severity of odor-related problems. A temporal analysis revealed variations in odor occurrences within the same water body across different years, emphasizing the need to consider high values in all seasons for water safety. Globally, T/O issues were widespread, demanding attention to variations within the same water body and across different layers. Algae were crucial contributors to odor compounds, necessitating targeted interventions due to diverse odorant sources and properties. A correlation analysis alone lacked definitive answers, emphasizing the essential role of further validation, such as algae isolation. Nutrients are likely to have influenced the T/O, as GSM and MIB correlated positively with nitrate and ammonia nitrogen in DECL, resulting in proposed control recommendations. This study offers recommendations for freshwater ecosystem management and serves as a foundation for future research and management strategies to address T/O challenges.
Variation in the condition of marine sediments provides selective preservation milieus, which act as a key determinant for the abundance and distribution of dinoflagellate resting cysts in natural ...sediments. Microbial degradation is an understudied biological factor of potential importance in the processes. However, gaps remain in our knowledge about the fundamental information of the bacterial consortia associated with dinoflagellate resting cysts both in laboratory cultures and in the field. Here we used Scrippsiella acuminata as a representative of cyst-producing dinoflagellates to delineate the diversity and composition of bacterial microbiomes co-existing with the laboratory-cultured resting cysts, and to explore possible impacts of low temperature, darkness, and anoxia (the mock conditions commonly observed in marine sediments) on the associated bacterial consortia. Bacterial microbiome with high diversity were revealed associated with S. acuminata at resting stage. The mock conditions could significantly shift bacterial community structure and exert notably inhibitory effects on growth-promoting bacteria. Resting cysts under conditions typically observed in marine sediments fostered bacterial microbiomes with more diverse trophic strategies, characteristic of prominently enriched anaerobic chemotrophic bacteria generating energy via respiration with several different terminal electron acceptors, which yielded more acidic milieu unfavorable for the preservation of calcareous resting cysts. Our findings suggest that there is complex and dynamic interaction between dinoflagellates resting cysts and the associated bacterial consortia in natural sediments. This intrinsic interaction may influence the maintenance and/or accumulation of dinoflagellate resting cysts with potential of germination and initiation blooms in the field.
Due to the vital importance of resting cysts in the biology and ecology of many dinoflagellates, a transcriptomic investigation on
was conducted with the aim to reveal the molecular processes and ...relevant functional genes regulating encystment and dormancy in dinoflagellates. We identified via RNA-seq 3,874 (out of 166,575) differentially expressed genes (DEGs) between resting cysts and vegetative cells; a pause of photosynthesis (confirmed via direct measurement of photosynthetic efficiency); an active catabolism including β-oxidation, glycolysis, glyoxylate pathway, and TCA in resting cysts (tested via measurements of respiration rate); 12 DEGs encoding meiotic recombination proteins and members of MEI2-like family potentially involved in sexual reproduction and encystment; elevated expressions in genes encoding enzymes responding to pathogens (chitin deacetylase) and ROS stress in cysts; and 134 unigenes specifically expressed in cysts. We paid particular attention to genes pertaining to phytohormone signaling and identified 4 key genes regulating abscisic acid (ABA) biosynthesis and catabolism, with further characterization based on their full-length cDNA obtained via RACE-PCR. The qPCR results demonstrated elevated biosynthesis and repressed catabolism of ABA during the courses of encystment and cyst dormancy, which was significantly enhanced by lower temperature (4 ± 1°C) and darkness. Direct measurements of ABA using UHPLC-MS/MS and ELISA in vegetative cells and cysts both fully supported qPCR results. These results collectively suggest a vital role of ABA in regulating encystment and maintenance of dormancy, akin to its function in seed dormancy of higher plants. Our results provided a critical advancement in understanding molecular processes in resting cysts of dinoflagellates.
Purpose
The objective of the present work was to prepare safe and effective Ciclosporin A Lipid nanocapsule (CsA-LNC) eye-drops for the treatment of DED.
Methods
The phase-inversion method was used ...to prepared different sizes CsA-LNC. CsA biodistribution in ocular after topical administration in rabbits was analyzed by a validated UPLC-MS/MS method. The efficacy of CsA-LNCs (25 nm, 50 nm, 85 nm) was evaluated using the tear breakup time, fluorescein staining, tear production, inflammatory cytokines and histopathology tests. The safety of CsA-LNCs was study by the score of ocular irritation and histological examination study.
Results
CsA-LNCs(20–100 nm) were successfully prepared, An in vivo PK study showed significant improvement of the bioavailability (4.20-fold (25 nm), 2.15-fold (50 nm) and 2.33-fold (85 nm)) in bulbar conjunctiva, and great permeability was observed in the cornea for CsA-LNCs compared with CsA emulsion. An in vivo PD study showed that CsA-LNCs have great efficacy for DED, and the effect was improved over CsA emulsion. CsA-LNCs were safe and not cause significant irritation to the eyes surface of rabbits.
Conclusion
This work has demonstrated CsA-LNCs, in particular small sizes CsA-LNC, are safe and effective with promising potential to treat DED.
Grapical abstract
The genus Gymnodinium contains more than 230 extant species, approximately 30% of which have not been reported since their original description. Approximately eight Gymnodinium species have been ...reported or described in the coastal waters of China. This work reports the presence of Gymnodinium trapeziforme from Jiaozhou Bay, China, in 2020, and its morphological and phylogenetic characterization by using light and scanning electron microscopy and systematic analysis based on partial LSU rDNA sequences. We observed the typical diagnostic features of G. trapeziforme, including a small size, biconical to ovoid shape, and a sulcal extension intruded to the epicone and connected to the horseshoe-shaped apical structure complex (ASC). Additionally, we firstly observed that the ASC consisted of three parallel series of vesicles, with the central one possessing knobs, and having more than 10 amphiesmal vesicles within the ASC. The nucleus was cucurbit-shaped, and the amphiesmal vesicles covering the cell surface, which would be peeled off for the cells in stress. While our molecular phylogeny inferred with the maximum likelihood (ML) and Bayesian inference (BI) confirmed the conspecificity of our isolate with the holotype G. trapeziforme (accession No. EF192414), we found a difference of 14 bases in the D1–D6 domains of the LSU rDNA sequences between the two entities, which indicates a detectable speciation of the two populations. Our work provides a detailed morphological and molecular characterization of G. trapeziforme that was isolated from the coastal water of China, which also broadens the geographical distribution of this species.
Phytochromes are a widespread family of photosensory proteins first discovered in plants, which measure the ratio of red to far-red light to control many aspects of growth and development. ...Phytochromes interconvert between red-absorbing Pr and far-red-absorbing Pfr states via photoisomerization of a covalently-bound linear tetrapyrrole (bilin) chromophore located in a conserved photosensory core. From recent crystal structures of this core region, it has been inferred that the chromophore structures of Pr and Pfr are conserved in most phytochromes. Using circular dichroism spectroscopy and ab initio calculations, we establish that the Pfr states of the biliverdin-containing bacteriophytochromes DrBphP and PaBphP are structurally dissimilar from those of the phytobilin-containing cyanobacterial phytochrome Cph1. This conclusion is further supported by chromophore substitution experiments using semisynthetic bilin monoamides, which indicate that the propionate side chains perform different functional roles in the 2 classes of phytochromes. We propose that different directions of bilin D-ring rotation account for these distinct classes of red/far-red photochemistry.
The small heat shock protein (sHsp) and Hsp40 are Hsp members that have not been intensively investigated but are functionally important in most organisms. In this study, the potential roles of a ...Hsp20 (StHsp20) and a Hsp40 (StHsp40) in dinoflagellates during adaptation to temperature fluctuation and alteration of different life stages were explored using the representative harmful algal blooms (HABs)-causative dinoflagellate species, Scrippsiella trochoidea. We isolated the full-length cDNAs of the two genes via rapid amplification of cDNA ends (RACE) and tracked their differential transcriptions via real-time qPCR. The results revealed StHsp20 and StHsp40 exhibited mRNA accumulation patterns that were highly similar in response to heat stress but completely different toward cold stress, which implies that the mechanisms underlying thermal and cold acclimation in dinoflagellates are regulated by different sets of genes. The StHsp20 was probably related to the heat tolerance of the species, and StHsp40 was closely involved in the adaptation to both higher and lower temperature fluctuations. Furthermore, significantly higher mRNA abundance of StHsp40 was detected in newly formed resting cysts, which might be a response to intrinsic stress stemmed from encystment. This finding also implied StHsp40 might be engaged in resting cyst formation of S. trochoidea. Our findings enriched the knowledge about possible cross-talk of different Hsp members in dinoflagellates and provided clues to further explore the molecular underpinnings underlying resting cyst production and broad temperature tolerance of this group of HABs contributors.
SUMMARY
A strain of Pseliodinium pirum was isolated from Jiaozhou Bay, China, identified based on a recently emended classification, and further characterized for its morphology using light, scanning ...electron, and transmission electron microscopy, and phylogeny based on SSU and partial LSU rDNA sequences. The pigment composition, life history, and potential effects on aquatic animals were also examined. We observed the typical characteristics of Ceratoperidiniaceae, in which its apical structure complex (ASC) formed a circular loop, and the ASC of our isolate comprised four to five rows of vesicles, and connected with sulcal intrusion. Epifluorescence and transmission electron microscopy revealed a bean‐shaped, centrally located nucleus, with at least 76 chromosomes. Numerous rod‐shaped chloroplasts were in connection to the irregularly shaped pyrenoids. Pigment analysis showed that peridinin was the most abundant among all carotenoids and other pigments. Phylogenetic analyses using maximum likelihood and Bayesian inference indicated that our isolate is conspecific with the entity Cochlodinium cf. helix (accession No. KF245459), but different from Ceratoperidinium, Kirithra, and other unidentified species of the family Ceratoperidiniaceae. Pseliodinium pirum could produce sexual, thin‐walled cyst, with subspherical and spherical shape and smooth surface (without spines or rough projections). The cyst could germinate within 3 days. Bioassays did not show adverse effects of P. pirum on the finfish Oryzias melastigma and the rotifer Brachionus plicatilis, indicating it may not be a harmful species.
Life history (life cycle) plays a vital role in the ecology of some microalgae; however, the well-known brown-tide-causing pelagophyte Aureococcus anophagefferens has been barely investigated in this ...regard. Recently, based mainly on detections in marine sediments from China, we proved that this organism has a resting stage. We, therefore, conducted a follow-up study to characterize the resting stage cells (RSCs) of A. anophagefferens using the culture CCMP1984. The RSCs were spherical, larger than the vegetative cells, and smooth in cell surface and contained more aggregated plastid but more vacuolar space than vegetative cells. RSCs contained a conspicuous lipid-enriched red droplet. We found a 9.9-fold decrease in adenosine triphosphate (ATP) content from vegetative cells to RSCs, indicative of a "resting" or dormant physiological state. The RSCs stored for 3 months (at 4 °C in darkness) readily reverted back to vegetative growth within 20 days after being transferred to the conditions for routine culture maintenance. Our results indicate that the RSCs of A. anophagefferens are a dormant state that differs from vegetative cells morphologically and physiologically, and that RSCs likely enable the species to survive unfavorable conditions, seed annual blooms, and facilitate its cosmopolitan distribution that we recently documented.
PDF
