The introduction of large language models (LLMs) that allow iterative "chat" in late 2022 is a paradigm shift that enables generation of text often indistinguishable from that written by humans. ...LLM-based chatbots have immense potential to improve academic work efficiency, but the ethical implications of their fair use and inherent bias must be considered. In this editorial, we discuss this technology from the academic's perspective with regard to its limitations and utility for academic writing, education, and programming. We end with our stance with regard to using LLMs and chatbots in academia, which is summarized as (1) we must find ways to effectively use them, (2) their use does not constitute plagiarism (although they may produce plagiarized text), (3) we must quantify their bias, (4) users must be cautious of their poor accuracy, and (5) the future is bright for their application to research and as an academic tool.
Although managers’ green investments have no impact on future cash flows in our experimental markets, investors respond favorably when managers make and disclose an investment and highlight the ...societal benefits rather than the cost to the company. Managers anticipate investors’ reaction and therefore often disclose their investment and the associated societal benefits. Managers and other shareholders benefit from investors’ reaction, but the investment cost always exceeds this benefit, demonstrating that managers make green investments because they value the societal benefits. Collectively, our findings show that both investors and managers tradeoff wealth for societal benefits and help explain managers’ corporate social responsibilty disclosures.
•Our experiment examines whether managers make unprofitable green investments, what they disclose, and how investors react.•Managers often make green investments even though this decreases their own and other current shareholders’ payoffs.•Managers disclose their green investments by focusing on the societal benefits rather than the costs to the company.•Investors bids lower the cost of investment to managers and current shareholders when the societal benefits are disclosed.•When managers make very large investments, they disclose that they made an investment but not the amount.
Using an experiment, I examine whether managers have preferences for corporate social responsibility (CSR) in a capital budgeting setting and the factors that influence the extent to which they act ...on these preferences. I find that managers have and act on preferences for CSR by reporting to implement higher cost CSR investments that reduce firm profit even when they have financial incentives not to do so. I also find that when managers need to misreport to act on their preferences for CSR, their willingness to act on such preferences is decreased due to a desire to be honest. Conversely, an opportunity to create slack for personal benefit increases managers’ willingness to act on their CSR preferences, offsetting the decrease resulting from honesty concerns. Together these findings demonstrate that managers’ preferences for CSR investments can influence behavior even in the presence of competing economic incentives and social norms. Finally, an analysis of firm profit shows that firms may be better off financially with managers who act on preferences for CSR investments rather than managers who have strong preferences for wealth. This result obtains because managers with strong CSR preferences do not create slack to the same extent as managers with strong preferences for wealth. These results have implications for both theory and practice because they show that managers’ reports used to make investment decisions are influenced by their personal CSR preferences.
In this paper, the authors suggest that corporate social responsibility (CSR) research in accounting could benefit significantly if accounting researchers were more open to the possibility that CSR ...activities and related disclosures are driven by both shareholders and non-shareholder constituents, and the use of experiments to answer important CSR questions that are difficult to answer with currently available archival data. They believe that adopting these suggestions will help accounting researchers obtain a more complete understanding of the motivations for corporate investments in CSR and the increasing prevalence of related disclosures. The authors' two suggestions are closely related. Viewing CSR more broadly as being motivated by both shareholders and a broader group of stakeholders raises new and important questions that are unlikely to be studied by accounting researchers who maintain the traditional perspective that firms only engage in CSR activities that maximize shareholder value.
Abstract
Transcription factors (TFs) are proteins that affect gene expression by binding to regulatory regions of DNA in a sequence specific manner. The binding of TFs to DNA is controlled by many ...factors, including the DNA sequence, concentration of TF, chromatin accessibility and co-factors. Here, we systematically investigated the binding mechanism of hundreds of TFs by analysing ChIP-seq data with our explainable statistical model, ChIPanalyser. This tool uses as inputs the DNA sequence binding motif; the capacity to distinguish between strong and weak binding sites; the concentration of TF; and chromatin accessibility. We found that approximately one third of TFs are predicted to bind the genome in a DNA accessibility independent fashion, which includes TFs that can open the chromatin, their co-factors and TFs with similar motifs. Our model predicted this to be the case when the TF binds to its strongest binding regions in the genome, and only a small number of TFs have the capacity to bind dense chromatin at their weakest binding regions, such as CTCF, USF2 and CEBPB. Our study demonstrated that the binding of hundreds of human and mouse TFs is predicted by ChIPanalyser with high accuracy and showed that many TFs can bind dense chromatin.
Graphical Abstract
Graphical Abstract
ABSTRACT
Mountains have a long history in the study of diversity. Like macroscopic taxa, soil microbes are hypothesized to be strongly structured by montane gradients, and recently there has been ...important progress in understanding how microbes are shaped by these conditions. Here, we summarize this literature and synthesize patterns of microbial diversity on mountains. Unlike flora and fauna that often display a mid-elevation peak in diversity, we found a decline (34% of the time) or no trend (33%) in total microbial diversity with increasing elevation. Diversity of functional groups also varied with elevation (e.g. saprotrophic fungi declined 83% of the time). Most studies (82%) found that climate and soils (especially pH) were the primary mechanisms driving shifts in composition, and drivers differed across taxa—fungi were mostly determined by climate, while bacteria (48%) and archaea (71%) were structured primarily by soils. We hypothesize that the central role of soils—which can vary independently of other abiotic and geographic gradients—in structuring microbial communities weakens diversity patterns expected on montane gradients. Moving forward, we need improved cross-study comparability of microbial diversity indices (i.e. standardizing sequencing) and more geographic replication using experiments to broaden our knowledge of microbial biogeography on global gradients.
Patterns of diversity vary across elevation, but unlike plants and animals, which often show a mid-elevation peak, the majority of studies in this review find that soil microbial diversity declines or shows no trend with increasing elevation.
1. Climate is widely assumed to influence physiological and demographic processes in trees, and hence forest composition, biomass and range limits. Growth in trees is an important barometer of ...climate change impacts on forests as growth is highly correlated with other demographic processes including tree mortality and fecundity. 2. We investigated the main drivers of diameter growth for five common tree species occurring in the Rocky Mountains of the western United States using nonlinear regression methods. We quantified growth at the individual tree level from tree core samples collected across broad environmental gradients. We estimated the effects of both climate variation and biotic interactions on growth processes and tested for evidence that disjunct populations of a species respond differentially to climate. 3. Relationships between tree growth and climate varied by species and location. Growth in all species responded positively to increases in annual moisture up to a threshold level. Modest linear responses to temperature, both positive and negative, were observed at many sites. However, model results also revealed evidence for differentiated responses to local site conditions in all species. In severe environments in particular, growth responses varied nonlinearly with temperature. For example, in northerly cold locations pronounced positive growth responses to increasing temperatures were observed. In warmer southerly climates, growth responses were unimodal, declining markedly above a threshold temperature level. 4. Net effects from biotic interactions on diameter growth were negative for all study species. Evidence for facilitative effects was not detected. For some species, competitive effects more strongly influenced growth performance than climate. Competitive interactions also modified growth responses to climate to some degree. 5. Synthesis. These analyses suggest that climate change will have complex, species-specific effects on tree growth in the Rocky Mountains due to nonlinear responses to climate, differentiated growth processes that vary by location and complex species interactions that impact growth and potentially modify responses to climate. Thus, robust model simulations of future growth responses to climate trends may need to integrate realistic scenarios of neighbourhood effects as well as variability in tree performance attributed to differentiated populations.
The perpetually increasing rate at which viral full-genome sequences are being determined is creating a pressing demand for computational tools that will aid the objective classification of these ...genome sequences. Taxonomic classification approaches that are based on pairwise genetic identity measures are potentially highly automatable and are progressively gaining favour with the International Committee on Taxonomy of Viruses (ICTV). There are, however, various issues with the calculation of such measures that could potentially undermine the accuracy and consistency with which they can be applied to virus classification. Firstly, pairwise sequence identities computed based on multiple sequence alignments rather than on multiple independent pairwise alignments can lead to the deflation of identity scores with increasing dataset sizes. Also, when gap-characters need to be introduced during sequence alignments to account for insertions and deletions, methodological variations in the way that these characters are introduced and handled during pairwise genetic identity calculations can cause high degrees of inconsistency in the way that different methods classify the same sets of sequences. Here we present Sequence Demarcation Tool (SDT), a free user-friendly computer program that aims to provide a robust and highly reproducible means of objectively using pairwise genetic identity calculations to classify any set of nucleotide or amino acid sequences. SDT can produce publication quality pairwise identity plots and colour-coded distance matrices to further aid the classification of sequences according to ICTV approved taxonomic demarcation criteria. Besides a graphical interface version of the program for Windows computers, command-line versions of the program are available for a variety of different operating systems (including a parallel version for cluster computing platforms).
This research sought to evaluate the thermal zones of the upper body and firefighter personal protective equipment (PPE) immediately following uncompensable heat stress (0.03 °C increase/min). We ...hypothesized that the frontal portion of the head and the inside of the firefighter helmet would be the hottest as measured by infrared thermography. This hypothesis was due to previous research demonstrating that the head accounts for ∼8–10% of the body surface area, but it accounts for ∼20% of the overall body heat dissipation during moderate exercise. Twenty participants performed a 21-min graded treadmill exercise protocol (Altered Modified Naughton) in an environmental chamber (35 °C, 50 % humidity) in firefighter PPE. The body areas analyzed were the frontal area of the head, chest, abdomen, arm, neck, upper back, and lower back. The areas of the PPE that were analyzed were the inside of the helmet and the jacket. The hottest areas of the body post-exercise were the frontal area of the head (mean: 37.3 ± 0.4 °C), chest (mean: 37.5 ± 0.3 °C), and upper back (mean: 37.3 ± 0.4 °C). The coldest area of the upper body was the abdomen (mean: 36.1 ± 0.4 °C). The peak temperature of the inside of the helmet increased (p < 0.001) by 9.8 °C from 27.7 ± 1.6 °C to 37.4 ± 0.7 °C, and the inside of the jacket increased (p < 0.001) by 7.3 °C from 29.2 ± 1.7 °C to 36.5 ± 0.4 °C. The results of this study are relevant for cooling strategies for firefighters.
Malignant cells reconfigure their metabolism to support oncogenic processes such as accelerated growth and proliferation. The mechanisms by which this occurs likely involve alterations to genes that ...encode metabolic enzymes. Here, using genomics data for 10,528 tumours of 32 different cancer types, we characterise the alterations of genes involved in various metabolic pathways. We find that mutations and copy number variations of metabolic genes are pervasive across all human cancers. Based on the frequencies of metabolic gene alterations, we further find that there are two distinct cancer supertypes that tend to be associated with different clinical outcomes. By utilising the known dose-response profiles of 825 cancer cell lines, we infer that cancers belonging to these supertypes are likely to respond differently to various anticancer drugs. Collectively our analyses define the foundational metabolic features of different cancer supertypes and subtypes upon which discriminatory strategies for treating particular tumours could be constructed.
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