This paper discusses the empirical literature on the economic consequences of disclosure and financial reporting regulation, drawing on U.S. and international evidence. Given the policy relevance of ...research on regulation, we highlight the challenges with (1) quantifying regulatory costs and benefits, (2) measuring disclosure and reporting outcomes, and (3) drawing causal inferences from regulatory studies. Next, we discuss empirical studies that link disclosure and reporting activities to firm-specific and market-wide economic outcomes. Understanding these links is important when evaluating regulation. We then synthesize the empirical evidence on the economic effects of disclosure regulation and reporting standards, including the evidence on International Financial Reporting Standards (IFRS) adoption. Several important conclusions emerge. We generally lack evidence on market-wide effects and externalities from regulation, yet such evidence is central to the economic justification of regulation. Moreover, evidence on causal effects of disclosure and reporting regulation is still relatively rare. We also lack evidence on the real effects of such regulation. These limitations provide many research opportunities. We conclude with several specific suggestions for future research.
The hypothesis that the small conducting airways were the major site of obstruction to airflow in normal lungs was introduced by Rohrer in 1915 and prevailed until Weibel introduced a quantitative ...method of studying lung anatomy in 1963. Green repeated Rohrer's calculations using Weibels new data in 1965 and found that the smaller conducting airways offered very little resistance to airflow. This conflict was resolved by seminal experiments conducted by Macklem and Mead in 1967, which confirmed that a small proportion of the total lower airways resistance is attributable to small airways <2 mm in diameter. Shortly thereafter, Hogg, Macklem, and Thurlbeck used this technique to show that small airways become the major site of obstruction in lungs affected by emphysema. These and other observations led Mead to write a seminal editorial in 1970 that postulated the small airways are a silent zone within normal lungs where disease can accumulate over many years without being noticed. This review provides a progress report since the 1970s on methods for detecting chronic obstructive pulmonary disease, the structural nature of small airways' disease, and the cellular and molecular mechanisms that are thought to underlie its pathogenesis.
How do we understand and explain the apparent dichotomy between plasticity and robustness in the context of development? Can we identify these complex processes without resorting to 'either/or' ...solutions? Written by two leaders in the field, this is the first book to fully unravel the complexity of the subject, explaining that the epigenetic processes generating plasticity and robustness are in fact deeply intertwined. It identifies the different mechanisms that generate robustness and the various forms of plasticity, before considering the functional significance of the integrated mechanisms and how the component processes might have evolved. Finally, it highlights the ways in which epigenetic mechanisms could be instrumental in driving evolutionary change. Essential reading for biologists and psychologists interested in epigenetics and evolution, this book is also a valuable resource for biological anthropologists, sociobiologists, child psychologists and paediatricians.
The Asian monsoon is one of the most dramatic climatic phenomena on Earth, with far-reaching environmental and societal effects. Almost two thirds of humanity lives within regions influenced by the ...monsoon. With the emerging Asian economies, the importance of the region to the global economy has never been more marked. The Asian Monsoon describes the evolution of the monsoon, and proposes a connection between the tectonic evolution of the solid Earth and monsoon intensity. The authors explain how the monsoon has been linked to orbital processes and thus to other parts of the global climate system, especially glaciation. Finally, they summarize how monsoon evolution since the last Ice Age has impacted human societies, as well as commenting on the potential impact of future climate change. This book presents a multi-disciplinary overview of the monsoon for advanced students and researchers in atmospheric science, climatology, oceanography, geophysics, and geomorphology.
Management of Crohn Disease: A Review Cushing, Kelly; Higgins, Peter D R
JAMA : the journal of the American Medical Association,
2021-Jan-05, Letnik:
325, Številka:
1
Journal Article
Recenzirano
Crohn disease, a chronic gastrointestinal inflammatory disease, is increasing in incidence and prevalence in many parts of the world. Uncontrolled inflammation leads to long-term complications, ...including fibrotic strictures, enteric fistulae, and intestinal neoplasia. Therefore, early and effective control of inflammation is of critical importance.
The optimal management approach for Crohn disease incorporates patient risk stratification, patient preference, and clinical factors in therapeutic decision-making. First-line therapy generally consists of steroids for rapid palliation of symptoms during initiation of anti-tumor necrosis factor α therapy. Other treatments may include monoclonal antibodies to IL-12/23 or integrin α4β7, immunomodulators, combination therapies, or surgery. Effective control of inflammation reduces the risk of penetrating complications (such as intra-abdominal abscesses and fistulae), although more than half of patients will develop complications that require surgery. Adverse reactions to therapy include antibody formation and infusion reactions, infections, and cancers associated with immune modulators and biologics and toxicity to the bone marrow and the liver. Both Crohn disease and corticosteroid use are associated with osteoporosis. Vaccinations to prevent infections, such as influenza, pneumonia, and herpes zoster, are important components of health maintenance for patients with Crohn disease, although live vaccines are contraindicated for patients receiving immune suppression therapy.
The treatment of patients with Crohn disease depends on disease severity, patient risk stratification, patient preference, and clinical factors, including age of onset and penetrating complications, and includes treatment with steroids, monoclonal antibody therapies, immunomodulators, and surgery. Physicians should be familiar with the advantages and disadvantages of each therapy to best counsel their patients.
This landmark volume offers a collection of conceptual papers and empirical research studies that investigate the dynamics of language learning motivation from a complex dynamic systems perspective. ...The contributors include some of the most well-established scholars from three continents, all addressing the question of how we can understand motivation if we perceive it as continuously changing and evolving rather than as a fixed learner trait. The data-based studies also provide useful research models and templates for graduate students and scholars in the fields of applied linguistics and SLA. This collection of conceptual papers and data-based research studies investigate the dynamics of language learning motivation from a complex dynamic systems perspective. The chapters seek to answer the question of how we can understand motivation if we perceive it as a continuously changing and evolving entity rather than a fixed learner trait.
Paying the human costs of war Gelpi,Christopher; Feaver, Peter D; Reifler, Jason
2009., 20090209, 2009, 2009-02-09, 20090101
eBook
From the Korean War to the current conflict in Iraq, Paying the Human Costs of War examines the ways in which the American public decides whether to support the use of military force. Contrary to the ...conventional view, the authors demonstrate that the public does not respond reflexively and solely to the number of casualties in a conflict. Instead, the book argues that the public makes reasoned and reasonable cost-benefit calculations for their continued support of a war based on the justifications for it and the likelihood it will succeed, along with the costs that have been suffered in casualties. Of these factors, the book finds that the most important consideration for the public is the expectation of success. If the public believes that a mission will succeed, the public will support it even if the costs are high. When the public does not expect the mission to succeed, even small costs will cause the withdrawal of support. Providing a wealth of new evidence about American attitudes toward military conflict, Paying the Human Costs of War offers insights into a controversial, timely, and ongoing national discussion.
Can models that are based on deep learning and trained on atmospheric data compete with weather and climate models that are based on physical principles and the basic equations of motion? This ...question has been asked often recently due to the boom in deep-learning techniques. The question is valid given the huge amount of data that are available, the computational efficiency of deep-learning techniques and the limitations of today's weather and climate models in particular with respect to resolution and complexity.In this paper, the question will be discussed in the context of global weather forecasts. A toy model for global weather predictions will be presented and used to identify challenges and fundamental design choices for a forecast system based on neural networks.
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