The Effect of Geographic Distance on Earnings Management Decisions

Prior research has found evidence that country factors and management styles influence earnings management decisions in various geographic locations. Extending this research, we utilize an experimental setting to isolate the effect of geographic distance on the willingness to manage earnings in a near/distant location. In an initial experiment, we find less acceptable earnings management methods generate greater concerns about the method (ethicality and riskiness) leading to less willingness to manage earnings. Yet, greater geographic distance between the decisionmaker and reporting location attenuates these concerns, resulting in increased willingness to use a less acceptable method. In contrast, individuals are willing to use a more acceptable method to manage earnings regardless of geographic distance. These findings are consistent with construal level theory (CLT) and are corroborated in a second experiment where we find that greater geographic distance reduces managers’ focus on the means of earnings management, thereby reducing concerns about the method.

The Exercise-induced Improvement in Insulin-stimulated Glucose Uptake by Rat Skeletal Muscle Is Absent in Male AS160-Knockout Rats, Partially Restored by Muscle Expression of Phosphomutated AS160, and Fully Restored by Muscle Expression of Wildtype AS160

One exercise session can elevate insulin-stimulated glucose uptake (ISGU) in skeletal muscle, but the mechanisms remain elusive. Circumstantial evidence suggests a role for Akt substrate of 160 kDa (AS160 or TBC1D4). We used genetic approaches to rigorously test this idea. The initial experiment evaluated AS160’s role for the postexercise increase in ISGU using muscles from male wildtype (WT) and AS160-knockout (AS160-KO) rats. The next experiment used AS160-KO rats with an adeno-associated virus (AAV) approach to determine if rescuing muscle AS160 deficiency could restore exercise’s ability to improve ISGU. The third experiment tested if eliminating the muscle GLUT4 deficit in AS160-KO rats via AAV-delivered GLUT4 would enable postexercise enhancement of ISGU. The final experiment employed AS160-KO rats and AAV-delivery of AS160 mutated to prevent phosphorylation of Ser588, Thr642, and Ser704 to evaluate their role in postexercise ISGU. We discovered: 1) AS160 expression was essential for postexercise increase in ISGU; 2) rescuing muscle AS160 expression of AS160-KO rats restored postexercise enhancement of ISGU; 3) restoring GLUT4 expression in AS160-KO muscle did not rescue the postexercise increase in ISGU; and 4) although AS160 phosphorylation on 3 key sites was not required for postexercise elevation in ISGU, it was essential for the full-exercise effect.

We Need to Talk

Americans today are affectively polarized: they dislike and distrust those from the opposing political party more than they did in the past, with damaging consequences for their democracy. This Element tests one strategy for ameliorating such animus: having ordinary Democrats and Republicans come together for cross-party political discussions. Building on intergroup contact theory, the authors argue that such discussions will mitigate partisan animosity. Using an original experiment, they find strong support for this hypothesis – affective polarization falls substantially among subjects who participate in heterogeneous discussion (relative to those who participate in either homogeneous political discussion or an apolitical control). This Element also provides evidence for several of the mechanisms underlying these effects, and shows that they persist for at least one week after the initial experiment. These findings have considerable importance for efforts to ameliorate animus in the mass public, and for understanding American politics more broadly.

The Exercise-induced Improvement in Insulin-stimulated Glucose Uptake by Rat Skeletal Muscle Is Absent in Male AS160-Knockout Rats, Partially Restored by Muscle Expression of Phosphomutated AS160, and Fully Restored by Muscle Expression of Wildtype AS160

One exercise session can elevate insulin-stimulated glucose uptake (ISGU) in skeletal muscle, but the mechanisms remain elusive. Circumstantial evidence suggests a role for Akt substrate of 160 kDa (AS160 or TBC1D4). We used genetic approaches to rigorously test this idea. The initial experiment evaluated AS160’s role for the postexercise increase in ISGU using muscles from male wildtype (WT) and AS160-knockout (AS160-KO) rats. The next experiment used AS160-KO rats with an adeno-associated virus (AAV) approach to determine if rescuing muscle AS160 deficiency could restore exercise’s ability to improve ISGU. The third experiment tested if eliminating the muscle GLUT4 deficit in AS160-KO rats via AAV-delivered GLUT4 would enable postexercise enhancement of ISGU. The final experiment employed AS160-KO rats and AAV-delivery of AS160 mutated to prevent phosphorylation of Ser588, Thr642, and Ser704 to evaluate their role in postexercise ISGU. We discovered: 1) AS160 expression was essential for postexercise increase in ISGU; 2) rescuing muscle AS160 expression of AS160-KO rats restored postexercise enhancement of ISGU; 3) restoring GLUT4 expression in AS160-KO muscle did not rescue the postexercise increase in ISGU; and 4) although AS160 phosphorylation on 3 key sites was not required for postexercise elevation in ISGU, it was essential for the full-exercise effect.

Intrusion detection with deep learning on internet of things heterogeneous network

The difficulty of the intrusion detection system in heterogeneous networks is significantly affected by devices, protocols, and services, thus the network becomes complex and difficult to identify. Deep learning is one algorithm that can classify data with high accuracy. In this research, we proposed deep learning to intrusion detection system identification methods in heterogeneous networks to increase detection accuracy. In this paper, we provide an overview of the proposed algorithm, with an initial experiment of denial of services (DoS) attacks and results. The results of the evaluation showed that deep learning can improve detection accuracy in the heterogeneous internet of things (IoT).

Verification of the Use of a Kučera Drill for Testing of Wood Properties

In common practice, we encounter cases where it is not possible to test the wood quality by destructive methods and it is, therefore, necessary to use non-destructive or semi-destructive methods, especially when the wood is already used in construction. The article deals with the methodology of non-destructive and semi-destructive testing of wooden structures using the methodology commonly used for the diagnosis of masonry structures, where mortar strength is tested using a so-called Kučera drill, and with verification of the applicability of this method in the testing of wood properties. Kučera drill was specially modified for the purpose of the experiment and its functionality was tested. The depth of penetration of the drill into the test specimen was tested. The article describes the principle of measurement and the design of the initial experiment, but also the pitfalls, which had to be faced.

When Polarization Triggers Out-Group “Counter-Projection” Across the Political Divide

Although projecting one’s own characteristics onto another person is pervasive, “counter-projection,” or seeing the opposite of oneself in others is also sometimes found, with implications for intergroup conflict. After a focused review of previous studies finding counter-projection (often unexpectedly), we map conditions for counter-projection to an individual out-group member. Counter-projection requires identified antagonistic groups, is moderated by in-group identity, and is moderated by which information is assessed in the target person. Using political groups defined by support for former U.S. President Trump, across our Initial Experiment ( N = 725) and Confirmatory Experiment ( N = 618), we found counter-projection to individual political out-group targets for moral beliefs, personality traits, and everyday likes (e.g., preference for dogs vs. cats). Counter-projection was increased by in-group identification and overlapped considerably with “oppositional” out-group stereotypes, but we also found counter-projection independent of out-group stereotypes (degree of overlap with stereotyping depended on the information being projected).

Uma Abordagem do Scrum para Gestão de Tempo, Produtividade e Bem-Estar

Scrum has been a framework widely used in the management of softwareprojects in the perspective of agile development. The successand simplicity of Scrum has motivated its adoption in other fields,such as its version for education - eduScrum. In this sense, thiswork presents a Scrum approach to time and productivity management,incorporating positive psychology practices and techniquesin order to improve the wellness of users. In an initial experiment,proposed as a challenge to volunteers, an impact on the positiveemotions and subjective well-being of about 50% of the participantswas obtained. Participants’ reports indicate that the approachcontributed to better planning, greater organization and focus onactivities, in addition to promoting the well-being of participantswith exercises related to optimism and gratitude.

Science experimental methods assisted video tutorials as an innovation for distance learning during COVID-19 pandemic

Science learning during COVID 19 pandemic had not been optimally implemented. This research aimed to discuss a new learning strategy, called science experimental accompanied by video tutorials as a distance learning innovation. A study literature method was used in this article. The experimental method was carried out in four stages, namely initial experiment, verification, concept application, and evaluation. This makes distance learning more effective and efficient. Students can develop thoughts, imaginations, and attitudes through exploration; foster interest and motivation to learn, and assisting in learning activities to achieve learning objectives without any limitations on distance and time. Demonstrations in this learning strategy can also be repeated and all students can understand the material.