Abstract Purpose Few studies have analyzed how enterprise managers manipulate business activities to meet the earnings thresholds of Brazilian listed companies. This study investigates whether Brazilian listed companies manipulate their business activities to meet their earnings thresholds. Theoretical framework This study verifies whether Brazilian listed companies manipulate their business activities to meet their earnings thresholds and whether this behavior is consistent with the signaling theory. Design/methodology/approach We employ the Deng model (2018) and analyze how firms manipulate their earnings using gains or losses from property disposition and whether they attempt to meet their earnings thresholds by avoiding earnings losses and decreases. A regression model is then used to verify whether the manipulation affects performance in the following period (i.e., sends signals). A total of 314 samples from 49 Brazilian listed companies during 2011-2018 are examined. Findings Most Brazilian listed companies do not manipulate their gains or losses from property disposition to avoid earnings losses or decreases, and the manipulation does not affect performance in the following period. Therefore, the signals do not reflect future expectations, thus rejecting the signaling theory. Practical & social implications of research Enterprise managers could carefully control operating activities. Creditors could monitor business transactions. Accountants should pay attention to monitoring their real earnings, seeking to align the exercise of manager judgment with practices that improve the quality of accounting information. The board of directors could strengthen its control over the property disposition behavior of enterprise managers. Originality/value This study is the first to verify the earnings manipulation behavior of Brazilian firms by using the signaling theory. We also analyze the manipulation of the gains or losses from property disposition to address the gap in the literature.

Abstract Objectives The deposition of monosodium urate (MSU) crystals within synovial joints and tissues is the initiating factor for gout arthritis. Thus, MSU crystals are a vital tool for studying gout's molecular mechanism in animal and cellular models. This study mainly compared the excellence and worseness of MSU crystals prepared by different processes and the degree of inflammation induced by MSU crystals. Methods MSU crystals were prepared using neutralization, alkali titration, and acid titration methods. The crystals' shape, length, quality, and uniformity were observed by polarized light microscopy and calculated by the software Image J. The foot pad and air pouch models were used to assess the different degrees of inflammation induced by the MSU crystals prepared by the three different methods at different time points. Paw swelling was evaluated by caliper. In air pouch lavage fluid, inflammatory cell recruitment was measured by hemocytometer, and the level of IL-1β TNF- α, and IL-18 by ELISA. Inflammatory cell infiltration was assayed by immunohistochemistry of air pouch synovial slices. Results For the preparation of MSU crystals with the same uric acid, the quantity acquired by the alkalization method was highest, followed by neutralization, with the acid titration method being the lowest. The crystals prepared by neutralization were the longest. The swelling index of the foot pad induced by MSU crystals prepared by acid titration was significantly lower than that of the other methods at 24 h. The inflammatory cell recruitment and level of 1-1β, TNF-α, and IL-18 in air pouch lavage fluid were lowest in animals with crystals prepared by acid titration. IL-1β secretion induced by MSU crystals prepared by acid titration was significantly lower than that of the other two groups, but there was no significant difference in IL-18 secretion between the three groups in THP-1 macrophages and BMDMs. Conclusions All three methods can successfully prepare MSU crystals, but the levels of inflammation induced by the crystals prepared by the three methods were not identical. The degree of inflammation induced by MSU crystals prepared by neutralization and alkalization is greater than by acid titration, but the quantity of MSU crystals obtained by the alkalization method is higher and less time-consuming. Apparently, the window of inflammation triggered by acid titration preparation is shorter compared to other forms of crystal preparation. Overall, MSU crystals prepared by the alkaline method should be recommended for studying the molecular mechanisms of gout in animal and cellular models.

Abstract: The aim of this study was to investigate the effects of Idesia polycarpa fruit blackening on fruit and seed morphological characteristics, oil content, fatty acid content, seed germination rate and physiological properties. Germination tests were conducted under dry and wet storage at 5 °C for 0 d, 20 d, 40 d, 60 d and 80 d. The fruit mass, the 100-grain weight, the moisture content, the oil content of seeds and oleic acid in unsaturated fatty acids of black fruit are significantly lower than red fruit (P < 0.05). The germination rate of black fruit seeds was higher than red under wet storage and the malondialdehyde content of black fruits decreased with increasing storage time. Our results demonstrated that black fruits of I. polycarpa should not be discarded indiscriminately and that the color of the fruits can be chosen according to the purpose of use. Black fruits are picked for species propagation, while red fruits are mainly harvested for oil extraction.

Resumo: O objetivo do trabalho foi investigar os efeitos do escurecimento dos frutos de Idesia polycarpa nas características morfológicas dos frutos e sementes, teor de óleo, teor de ácidos graxos, taxa de germinação das sementes e propriedades fisiológicas. Os testes de germinação foram realizados sob armazenamento seco e úmido a 5 ° C por 0 d, 20 d, 40 d, 60 d e 80 d. A massa dos frutos, o peso de 100 sementes, o teor de umidade, o teor de óleo das sementes e ácido oleico nos ácidos graxos insaturados dos frutos pretos são significativamente inferiores aos dos frutos vermelhos (P < 0,05). A taxa de germinação das sementes de frutos pretos foi maior que dos frutos vermelhos sob armazenamento úmido e o teor de malonaldeído dos frutos pretos diminuiu com o aumento do tempo de armazenamento. Nossos resultados demonstraram que os frutos pretos de I. polycarpa não devem ser descartados indiscriminadamente e que a cor dos frutos pode ser escolhida de acordo com a finalidade de uso. Os frutos pretos são colhidos para propagação de espécies, enquanto os frutos vermelhos são colhidos principalmente para extração de óleo.

RESUMO Antecedentes: Fatores preditores de resultados após tratamento endovascular (TE) para hemorragia subaracnóide aneurismática (HSA) não estão bem definidos. Identificá-los seria útil para determinar quais pacientes podem se beneficiar de TE. Objetivo: Identificar os fatores preditivos de resultados ruins após TE para HSA. Métodos: 120 pacientes com aneurismas cerebrais rompidos foram submetidos à embolização endovascular entre janeiro de 2017 e dezembro de 2018. A variabilidade da pressão arterial foi examinada usando-se o desvio padrão da PA sistólica de 24 horas (DPPAS- 24h) e da PA diastólica de 24 horas (DPPAD-24h). Os fatores preditores foram identificados por meio de análises de regressão univariada e multivariada. Todos os pacientes foram acompanhados por três meses. Resultados: No acompanhamento, 86 pacientes (71,7%) tiveram bons resultados e 34 (28,3%) tiveram resultados ruins. Pacientes com resultados ruins apresentaram DPPAS-24h significativamente maior do que aqueles com bons resultados (19,3 ± 5,5 vs 14,1 ± 4,8 mmHg; P <0,001). O DPPAD-24h não diferiu significativamente entre os pacientes com bons resultados e aqueles com resultados ruins (9,5 ± 2,3 vs 9,9 ± 3,5 mmHg; P = 0,464). Os fatores de risco significativos para resultados ruins após embolização endovascular foram os seguintes: idade ≥ 65 anos (razão de probabilidade [OR] = 23,0; intervalo de confiança de 95% [IC]: 3,0-175,9; P = 0,002); escala de Hunt-Hess 3-4 (OR = 6,8; IC 95%: 1,1-33,7; P = 0,039); escala de Fisher 3-4 (OR = 47,1; IC 95%: 3,8-586,5; P = 0,003); complicações pós-operatórias (OR = 6,1; IC 95%: 1,1-34,8; P = 0,042); e DPPAS 24h ≥ 15 mmHg (OR = 14,9; IC 95%: 4,0-55,2; P <0,001). Conclusão: O DPPAS 24h elevado é um fator preditivo possivelmente tratável para resultados ruins após TE para HSA.

ABSTRACT Background: Predictors of outcomes following endovascular treatment (ET) for aneurysmal subarachnoid hemorrhage (aSAH) are not well-defined. Identifying them would be beneficial in determining which patients might benefit from ET. Objective: To identify the predictive factors for poor outcomes following ET for aSAH. Methods: 120 patients with ruptured cerebral aneurysms underwent endovascular embolization between January 2017 and December 2018. Blood pressure variability was examined using the standard deviation of the 24-hour systolic blood pressure (24hSSD) and 24-hour diastolic blood pressure (24hDSD). Predictors were identified through univariate and multivariate regression analysis. All patients were followed up for three months. Results: At follow-up, 86 patients (71.7%) had good outcomes and 34 (28.3%) had poor outcomes. Patients with poor outcomes had significantly higher 24hSSD than those with good outcomes (19.3 ± 5.5 vs 14.1 ± 4.8 mmHg; P < 0.001). The 24hDSD did not differ significantly between patients with good outcomes and those with poor outcomes (9.5 ± 2.3 vs 9.9 ± 3.5 mmHg; P = 0.464). The following were significant risk factors for poor outcomes after endovascular embolization: age ≥ 65 years (odds ratio [OR] = 23.0; 95% confidence interval [CI]: 3.0-175.9; P = 0.002); Hunt-Hess grade 3-4 (OR = 6.8; 95% CI: 1.1-33.7; P = 0.039); Fisher grade 3-4 (OR = 47.1; 95% CI: 3.8-586.5; P = 0.003); postoperative complications (OR = 6.1; 95% CI: 1.1-34.8; P = 0.042); and 24hSSD ≥ 15 mmHg (OR = 14.9; 95% CI: 4.0-55.2; P < 0.001). Conclusion: Elevated 24hSSD is a possibly treatable predictive factor for poor outcomes after ET for aSAH.

RESUMO: Com base nos dados do Laboratório de Dinâmica da Força de Trabalho da China (CLDS) de 2012 e 2014, este artigo usa o modelo de escolha binária do painel para examinar os determinantes das intenções de assentamento de migrantes rurais-urbanos. Os resultados mostram que tanto o senso de pertencimento, quanto a identidade social, desempenham papéis importantes na determinação das decisões de assentamentos de migrantes rurais-urbanos. Além destes, salário, educação e saúde também afetam a disposição dos trabalhadores migrantes de se estabelecerem em uma determinada área. Portanto, a fim de promover a urbanização, os formuladores de políticas devem prestar atenção às demandas subjetivas dos migrantes rurais-urbanos. Sugerimos que autoridades e formuladores de políticas públicas ajudem esses migrantes a melhorar sua rede social e a eliminar a discriminação de identidade, de modo a incentivar sua disposição de se estabelecer nas cidades.

ABSTRACT: Drawing upon data from the China Labor-force Dynamics Survey (CLDS) of 2012 and 2014, this paper uses the panel binary choice model to examine the determinants of the settlement intentions of rural-urban migrants. Results showed that both a sense of belonging and social identity play important roles in determining rural-urban migrants’ settlement decisions. Besides these, wage, education, and health also affect the willingness of migrant workers to settle in a given area. Therefore, to promote urbanization, policy-makers should pay attention to the subjective demands of rural-urban migrants. We suggested that decision- and policy-makers help such migrants improve their social networks and eliminate identity discrimination, so as to encourage their willingness to settle in cities.

The aim was to understand the anatomical features of the venous valve in Macaca fascicularis and to compare it with that of humans. The bilateral lower limbs (24 limbs from 12 animals) of Macaca fascicularis cadavers were dissected, and the femoral veins (FVs) were equally divided into distal, intermediate, and proximal sections. The external diameter of the FV in each section was measured. The venous valves were observed microscopically and stained with hematoxylin and eosin as well as trichrome. Data describing the human venous valve were collected from the current literature. No great saphenous veins were found among the 24 lower limbs from the Macaca fascicularis cadavers. The external diameters of the FVs in the distal, intermediate, and proximal sections were 3.53 ± 0.37 mm, 3.42 ± 0.55 mm, and 3.37 ± 0.54 mm, respectively. In most cases, there was one venous bivalve located in the FV approximately 0-2.71 mm below the junction of the FV and the deep femoral vein. Endothelium covered the luminal and sinusal surfaces of the leaflets. Abundant collagen fibers were found under the endothelial cells beneath the luminal surface of the leaflets. An elastin fiber network was located under the sinus endothelial surface. Smooth muscle cells in the FV extend to the edge of the valve. The venous valve of Macaca fascicularis is similar to that of humans, both morphologically and histologically. However, there is only one venous bivalve and no great saphenous vein in Macaca fascicularis.

El objetivo fue comprender las características anatómicas de la válvula venosa en Macaca fascicularis y compararla con la de los humanos. Fueron disecados bilateralmente los miembros pélvicos (24 miembros de 12 animales) de cadáveres de Macaca fascicularis; las venas femorales (VF) fueron divididas en secciones distal, media y proximal. Se midió el diámetro externo de las VFs en cada sección. Las válvulas venosas se observaron microscópicamente y se tiñeron con H-E y tricrómico. Los datos para describir la válvula venosa humana se obtuvieron desde la literatura. No se encontraron venas safenas magnas entre los 24 miembros inferiores. Los diámetros externos de las VFs en las secciones distal, media y proximal fueron 3,53±0,37 mm, 3,42 mm±0,55, y 3,37±0,54 mm, respectivamente. En la mayoría de los casos, hubo vena bivalva situada aproximadamente 0-2,71 mm debajo de la unión de la VF y la vena femoral profunda. El endotelio cubrió las superficies luminal y sinusal. Se observaron abundantes fibras de colágeno en las células endoteliales bajo la superficie luminal de las válvulas. Una red de fibras de elastina se encontró bajo la superficie del seno endotelial. Las células musculares lisas en las VFs se extiendían hasta el margen de la válvula. La válvula venosa del Macaca fascicularis es similar a la de los seres humanos, morfológica e histológicamente. Sin embargo, sólo hubo una vena bivalvular, y no se observaron venas safenas en Macaca fascicularis.