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This paper investigates the effect of CFO gender on corporate financial reporting decision-making. Focusing on firms that experience changes of CFO from male to female, the paper compares the firms' degree of accounting conservatism between pre- and post-transition periods. We find that female CFOs are more conservative in their financial reporting. In addition, we find that the relation between CFO gender and conservatism varies with the levels of various firm risks such as litigation risk, default risk, systematic risk, and CFO specific risk such as job security risk. We further find that risk-aversion of female CFOs is associated with less equity-based compensation, lower firm risk, higher tangibility level, and lower dividend payout level. Overall, the study provides strong support for the notion that female CFOs are more risk averse than male CFOs, which leads female CFOs to adopt more conservative financial reporting policies. Keywords: Accounting Conservatism; Gender; CFO; Risk-Aversion. JEL Classification: M41; J16
This paper investigates a common task requiring temporal precision: the selection of a rapidly moving target on display by invoking an input event when it is within some selection window. Previous work has explored the relationship between accuracy and precision in this task, but the role of visual cues available to users has remained unexplained. To expand modeling of timing performance to multimodal settings, common in gaming and music, our model builds on the principle of probabilistic cue integration. Maximum likelihood estimation (MLE) is used to model how different types of cues are integrated into a reliable estimate of the temporal task. The model deals with temporal structure (repetition, rhythm) and the perceivable movement of the target on display. It accurately predicts error rate in a range of realistic tasks. Applications include the optimization of difficulty in game-level design.
Yarn supercapacitors have attracted renewed interest as promising energy storage for wearable devices due to their lightweight, long cycling lifetime and excellent weavability. There has been much effort to fabricate high performance yarn supercapacitor by depositing pseudo-capacitive materials on the outer surface of the carbon fibers. However, a key challenge still remains to achieve high capacitance and high mass loading without sacrificing the cycling stability. Herein, we perform a phase-controlled of MnO2 at various deposition temperatures with ultrahigh mass loading of 11 mg/cm(2) on a MWNT sheets and fabricate it to yarn structure to achieve high capacitance without decreasing in the electrochemical performance. The structure of optimized sample (MnO2/CNTs-60, deposition at 60 degrees C) consists of the composite of primary alpha-MnO2 nanosheets and secondary gamma-MnO2 nanoparticles. The heteronanostructures of MnO2 provide facile ionic and electric transport in the yarn electrode, resulting in improvement of electrochemical performance and cycling stability. The MnO2/CNTs-60 yarn electrode with ultrahigh mass loading delivers a high areal capacitance of 3.54 F/cm(2) at 1 mA/cm(2) and an excellent rate capability. Finally, the MnO2/CNTs-60 device exhibits an outstanding high areal energy density of 93.8 mu Wh/cm(2) at the power density of 193 mu W/cm(2), which is superior to previously reported symmetric yarn supercapacitors.
Abstract In this study we aim to examine gene–environment interactions (GxEs) between genes involved with estrogen metabolism and environmental factors related to estrogen exposure. GxE analyses were conducted with 1970 Korean breast cancer cases and 2052 controls in the case-control study, the Seoul Breast Cancer Study (SEBCS). A total of 11,555 SNPs from the 137 candidate genes were included in the GxE analyses with eight established environmental factors. A replication test was conducted by using an independent population from the Breast Cancer Association Consortium (BCAC), with 62,485 Europeans and 9047 Asians. The GxE tests were performed by using two-step methods in GxEScan software. Two interactions were found in the SEBCS. The first interaction was shown between rs13035764 of NCOA1 and age at menarche in the GE|2df model (p-2df = 1.2 × 10−3). The age at menarche before 14 years old was associated with the high risk of breast cancer, and the risk was higher when subjects had homozygous minor allele G. The second GxE was shown between rs851998 near ESR1 and height in the GE|2df model (p-2df = 1.1 × 10−4). Height taller than 160 cm was associated with a high risk of breast cancer, and the risk increased when the minor allele was added. The findings were not replicated in the BCAC. These results would suggest specificity in Koreans for breast cancer risk.
Abstract Evidence suggests that a non-zero dawn–dusk interplanetary magnetic field (IMF By) can cause a rotation of the cross-tail current sheet/neutral sheet around its axis aligned with the Sun–Earth line in Earth’s magnetotail. We use Geotail, THEMIS and Cluster data to statistically investigate how the rotation of the neutral sheet depends on the sign and magnitude of IMF By. In our dataset, we find that in the tail range of −30< XGSM <−15 RE, the degree of the neutral sheet rotation is clearly smaller, there appears no significant rotation or even, the rotation is clearly to an unexpected direction for negative IMF By, compared to positive IMF By. Comparison to a model by Tsyganenko et al. (2015, doi:10.5194/angeo-33-1-2015) suggests that this asymmetry in the neutral sheet rotation between positive and negative IMF By conditions is too large to be explained only by the currently known factors. The possible cause of the asymmetry remains unclear.
Abstract Transpolar arcs (TPAs) are believed to predominantly occur under northward interplanetary magnetic field (IMF) conditions with their hemispheric asymmetry controlled by the Sun-Earth (radial) component of the IMF. In this study, we present observations of TPAs that appear in both the northern and southern hemispheres even during a prolonged interval of radially oriented IMF. The Defense Meteorological Satellite Program (DMSP) F16 and the Thermosphere Ionosphere Mesosphere Energetics and Dynamics (TIMED) satellites observed TPAs on the dawnside polar cap in both hemispheres (one TPA structure in the southern hemisphere and two in the northern hemisphere) during an interval of nearly earthward-oriented IMF on October 29, 2005. The southern hemisphere TPA and one of the northern hemisphere TPAs are associated with electron and ion precipitation and mostly sunward plasma flow (with shears) relative to their surroundings. Meanwhile, the other TPA in the northern hemisphere is associated with an electron-only precipitation and antisunward flow relative to its surroundings. Our observations indicate the following: (a) the TPA formation is not limited to northward IMF conditions; (b) the TPAs can be located on both closed field lines rooted in the polar cap of both hemispheres and open field lines connected to the northward field lines draped over one hemisphere of the magnetopause. We believe that the TPAs presented here are the result of both indirect and direct processes of solar wind energy transfer to the high-latitude ionosphere.
Abstract Past efforts to synthesize and quantify the magnitude and change in carbon dioxide (CO2) fluxes in terrestrial ecosystems across the rapidly warming Arctic–boreal zone (ABZ) have provided valuable information but were limited in their geographical and temporal coverage. Furthermore, these efforts have been based on data aggregated over varying time periods, often with only minimal site ancillary data, thus limiting their potential to be used in large-scale carbon budget assessments. To bridge these gaps, we developed a standardized monthly database of Arctic–boreal CO2 fluxes (ABCflux) that aggregates in situ measurements of terrestrial net ecosystem CO2 exchange and its derived partitioned component fluxes: gross primary productivity and ecosystem respiration. The data span from 1989 to 2020 with over 70 supporting variables that describe key site conditions (e.g., vegetation and disturbance type), micrometeorological and environmental measurements (e.g., air and soil temperatures), and flux measurement techniques. Here, we describe these variables, the spatial and temporal distribution of observations, the main strengths and limitations of the database, and the potential research opportunities it enables. In total, ABCflux includes 244 sites and 6309 monthly observations; 136 sites and 2217 monthly observations represent tundra, and 108 sites and 4092 observations represent the boreal biome. The database includes fluxes estimated with chamber (19 % of the monthly observations), snow diffusion (3 %) and eddy covariance (78 %) techniques. The largest number of observations were collected during the climatological summer (June–August; 32 %), and fewer observations were available for autumn (September–October; 25 %), winter (December–February; 18 %), and spring (March–May; 25 %). ABCflux can be used in a wide array of empirical, remote sensing and modeling studies to improve understanding of the regional and temporal variability in CO2 fluxes and to better estimate the terrestrial ABZ CO2 budget.
Abstract Quantifying the genetic correlation between cancers can provide important insights into the mechanisms driving cancer etiology. Using genome-wide association study summary statistics across six cancer types based on a total of 296,215 cases and 301,319 controls of European ancestry, here we estimate the pair-wise genetic correlations between breast, colorectal, head/neck, lung, ovary and prostate cancer, and between cancers and 38 other diseases. We observed statistically significant genetic correlations between lung and head/neck cancer (rg = 0.57, p = 4.6 × 10−8), breast and ovarian cancer (rg = 0.24, p = 7 × 10−5), breast and lung cancer (rg = 0.18, p =1.5 × 10−6) and breast and colorectal cancer (rg = 0.15, p = 1.1 × 10−4). We also found that multiple cancers are genetically correlated with non-cancer traits including smoking, psychiatric diseases and metabolic characteristics. Functional enrichment analysis revealed a significant excess contribution of conserved and regulatory regions to cancer heritability. Our comprehensive analysis of cross-cancer heritability suggests that solid tumors arising across tissues share in part a common germline genetic basis.
Abstract Background: The rarity of mutations in PALB2, CHEK2 and ATM make it difficult to estimate precisely associated cancer risks. Population-based family studies have provided evidence that at least some of these mutations are associated with breast cancer risk as high as those associated with rare BRCA2 mutations. We aimed to estimate the relative risks associated with specific rare variants in PALB2, CHEK2 and ATM via a multicentre case-control study. Methods: We genotyped 10 rare mutations using the custom iCOGS array: PALB2 c.1592delT, c.2816T>G and c.3113G>A, CHEK2 c.349A>G, c.538C>T, c.715G>A, c.1036C>T, c.1312G>T, and c.1343T>G and ATM c.7271T>G. We assessed associations with breast cancer risk (42 671 cases and 42 164 controls), as well as prostate (22 301 cases and 22 320 controls) and ovarian (14 542 cases and 23 491 controls) cancer risk, for each variant. Results: For European women, strong evidence of association with breast cancer risk was observed for PALB2 c.1592delT OR 3.44 (95% CI 1.39 to 8.52, p = 7.1 × 10−5), PALB2 c.3113G>A OR 4.21 (95% CI 1.84 to 9.60, p = 6.9 × 10−8) and ATM c.7271T>G OR 11.0 (95% CI 1.42 to 85.7, p = 0.0012). We also found evidence of association with breast cancer risk for three variants in CHEK2, c.349A>G OR 2.26 (95% CI 1.29 to 3.95), c.1036C>T OR 5.06 (95% CI 1.09 to 23.5) and c.538C>T OR 1.33 (95% CI 1.05 to 1.67) (p ≤ 0.017). Evidence for prostate cancer risk was observed for CHEK2 c.1343T>G OR 3.03 (95% CI 1.53 to 6.03, p = 0.0006) for African men and CHEK2 c.1312G>T OR 2.21 (95% CI 1.06 to 4.63, p = 0.030) for European men. No evidence of association with ovarian cancer was found for any of these variants. Conclusions: This report adds to accumulating evidence that at least some variants in these genes are associated with an increased risk of breast cancer that is clinically important.
The regional variability in tundra and boreal carbon dioxide (CO2) fluxes can be high, complicating efforts to quantify sink‐source patterns across the entire region. Statistical models are increasingly used to predict (i.e., upscale) CO2 fluxes across large spatial domains, but the reliability of different modeling techniques, each with different specifications and assumptions, has not been assessed in detail. Here, we compile eddy covariance and chamber measurements of annual and growing season CO2 fluxes of gross primary productivity (GPP), ecosystem respiration (ER), and net ecosystem exchange (NEE) during 1990–2015 from 148 terrestrial high‐latitude (i.e., tundra and boreal) sites to analyze the spatial patterns and drivers of CO2 fluxes and test the accuracy and uncertainty of different statistical models. CO2 fluxes were upscaled at relatively high spatial resolution (1 km2) across the high‐latitude region using five commonly‐used statistical models and their ensemble, i.e., the median of all five models, using climatic, vegetation, and soil predictors. We found the performance of machine learning and ensemble predictions to outperform traditional regression methods. We also found the predictive performance of NEE‐focused models to be low, relative to models predicting GPP and ER. Our data compilation and ensemble predictions showed that CO2 sink strength was larger in the boreal biome (observed and predicted average annual NEE –46 and –29 g C m–2 yr‐1, respectively) compared to tundra (average annual NEE +10 and –2 g C m–2 yr‐1). This pattern was associated with large spatial variability, reflecting local heterogeneity in soil organic carbon stocks, climate, and vegetation productivity. The terrestrial ecosystem CO2 budget, estimated using the annual NEE ensemble prediction, suggests the high‐latitude region was on average an annual CO2 sink during 1990–2015, although uncertainty remains high.
Past efforts to synthesize and quantify the magnitude and change in carbon dioxide (CO2) fluxes in terrestrial ecosystems across the rapidly warming Arctic–boreal zone (ABZ) have provided valuable information but were limited in their geographical and temporal coverage. Furthermore, these efforts have been based on data aggregated over varying time periods, often with only minimal site ancillary data, thus limiting their potential to be used in large-scale carbon budget assessments. To bridge these gaps, we developed a standardized monthly database of Arctic–boreal CO2 fluxes (ABCflux) that aggregates in situ measurements of terrestrial net ecosystem CO2 exchange and its derived partitioned component fluxes: gross primary productivity and ecosystem respiration. The data span from 1989 to 2020 with over 70 supporting variables that describe key site conditions (e.g., vegetation and disturbance type), micrometeorological and environmental measurements (e.g., air and soil temperatures), and flux measurement techniques. Here, we describe these variables, the spatial and temporal distribution of observations, the main strengths and limitations of the database, and the potential research opportunities it enables. In total, ABCflux includes 244 sites and 6309 monthly observations; 136 sites and 2217 monthly observations represent tundra, and 108 sites and 4092 observations represent the boreal biome. The database includes fluxes estimated with chamber (19 % of the monthly observations), snow diffusion (3 %) and eddy covariance (78 %) techniques. The largest number of observations were collected during the climatological summer (June–August; 32 %), and fewer observations were available for autumn (September–October; 25 %), winter (December–February; 18 %), and spring (March–May; 25 %). ABCflux can be used in a wide array of empirical, remote sensing and modeling studies to improve understanding of the regional and temporal variability in CO2 fluxes and to better estimate the terrestrial ABZ CO2 budget. ABCflux is openly and freely available online (Virkkala et al., 2021b, https://doi.org/10.3334/ORNLDAAC/1934).