Depletion of Branched-Chain Aminotransferase 2 (BCAT2) Enzyme Impairs Myoblast 3 Survival and Myotube Formation

Much is known about the positive effects of branched-chain amino acids (BCAA) in regulating muscle protein metabolism. Comparatively much less is known about the effects of these amino acids and their metabolites in regulating myotube formation. Using cultured myoblasts, we showed that although leucine is required for myotube formation, this requirement is easily met by α-ketoisocaproic acid, the ketoacid of leucine. We then demonstrated increases in the expression of the first two enzymes in the catabolism of the three BCAA, branched-chain amino transferase (BCAT2) and branched-chain α-ketoacid dehydrogenase (BCKD), with ~3× increase in BCKD protein expression (p < .05) during differentiation. Furthermore, depletion of BCAT2 abolished myoblast differentiation, as indicated by reduction in the levels of myosin heavy chain-1, troponin and myogenin. Supplementation of incubation medium with branched-chain α-ketoacids or related metabolites derivable from BCAT2 functions did not rescue the defects. However, co-depletion of BCKD kinase partially rescued the defects. Collectively, our data indicate a requirement for BCAA catabolism during myotube formation and that this requirement for BCAT2 likely goes beyond the need for this enzyme to generate the α-ketoacids of the BCAA.York University Librarie

Investigating presentational change in UK annual reports: a longitudinal perspective

This article examines structural and format changes in annual reports of U.K. listed companies from 1965 to 2004 with a particular focus on graph use. The article compares a new sample of 2004 annual reports with preexisting samples by Lee and by Beattie and Jones. Lee's identified trends continue. There has been a sharp increase in page length, voluntary information, and narrative information, particularly among large listed companies. A detailed analysis of voluntary disclosure indicates changes in the incidence and pattern of generic sections. Graph usage is now universal. However, key financial graph use has slightly declined, replaced by graphs depicting other operating issues. Impression management through selectivity, graphical measurement distortion, and manipulation of the length of time series graphed are common. Overall, annual reports continue to exhibit many features of public relations documents rather than financially driven, statutory documents, and the analysis of graph usage suggests a need for policy guidelines to protect users

Towards a walkability model for strategic evaluation of policy action and urban active transport interventions

This article presents a recently developed walkability modelling tool that draws on a number of UK national datasets to construct a statistical picture of the potential of streets to be used for walking. Using components common to standard North American models, but adapted for the UK context, the model is novel in its integration of space syntax analysis as a measure of network accessibility as well as in its use of large data surfaces that are not constrained by geographical administrative units. The study area of Greater London is used to validate the model against actual pedestrian activity measurements from across the city. A range of results from the analysis are presented. This approach enables the integration of the model with numerous other datasets and spatial data structures used in transport applications, expanding its capabilities from research into the realm of active travel infrastructure planning and evaluatio

Non-governmental Organizational Accountability: Talking the Talk and Walking the Walk?

Concern for NGO accountability has been intensified in recent years, following the growth in the size of NGOs and their power to influence global politics and curb the excesses of globalization. Questions have been raised about where the sector embraces the same standards of accountability that it demands from government and business. The objective of this paper is to examine one aspect of NGO accountability, its discharge through annual reporting. Using Habermas’ (1984; 1987) theory of communicative action, and specifically its validity claims, the research investigates whether NGOs use their annual reporting process to account to the host societies in which they operate or steer stakeholder actions toward their own self-interests. The results of the study indicate that efforts by organizations to account are characterized by communicative action through the provision of truthful disclosures, generally appropriate to the discharge of accountability and in a manner intended to improve their understandability. At the same time, however, some organizations exhibit strategically oriented behaviors in which the disclosure content is guided by the opportunity to present organizations in a particular light and there appears a lack of rhetor authenticity. The latter findings cast doubt on the ethical inspiration of NGOs and the values they demand from business communities, and questions arise as to why such practices exist and what lessons can be learnt from them

Corporate share repurchases in the UK: Perceptions and practices of corporate managers and investors

Purpose The purpose of this paper is to examine motivations underlying UK repurchase activity. Specifically, the paper inquires into the relevance of a range of different explanations for repurchases and perceptions of regulation surrounding them. Emphasis of the paper is, however, on motives linked specifically to repurchases rather than income distribution, more generally. Design/methodology/approach The study uses a survey approach to capture the views on repurchases of corporate managers and investors. It supplements the survey data with secondary information about the companies to better understand repurchase behaviour. Findings Results indicate that repurchase use is influenced by motives linked specifically to this tool rather than those associated with income distribution, more generally. In particular, repurchases are used to return surplus cash to investors, signal undervaluation and influence gearing and earnings per share levels. In the latter case, companies appear to use repurchases to perform a value added role, alongside manipulating the EPS level and thus the latter may simply be a by-product of the former. Private investors may nevertheless be vulnerable to such manipulation, given their limited financial literacy. Research limitations/implications The study relied on a survey of managers and investors and univariate analysis. In the former case, respondent numbers, particularly for the investor community were low, raising questions as to the generalisability of the data. In the latter, the results may be mis-stated owing to the simplicity of the analysis. Practical implications Overall, the survey results suggest that firms use repurchase programmes in different contexts to dividend payments and in appropriate circumstances. While managers and investors broadly share similar views, private shareholders may be in a vulnerable position given their limited financial literacy. Originality/value This is the first UK study on repurchases that examines the relative importance of a range of motives underlying repurchases. Moreover, it assesses in detail the core hypotheses that are linked specifically to repurchase programmes to better understand UK repurchase behaviour. It does so by supplementing the survey data with additional company information and comparing the views of the different audiences surveyed

Editorial Boards of Accounting Journals:Gender Diversity and Internationalism

Purpose: Editorial boards of academic journals represent a key institutional mechanism in the governance and functioning of the academic community. Board members play an important role in knowledge production and development of the discipline. This exploratory study enquires into the diversity characteristics of boards of accounting journals. Design: Drawing on a diversity framework that distinguishes between societal diversity and value of diversity, the paper examines two board characteristics: gender diversity and internationalisation. Moreover, it examines the influence of three journal and two editor characteristics on board diversity and analyses trends over time. Findings: On gender, overall board trends are consistent with societal diversity and value of diversity: boards reflect the gender profile of senior academics. Further, female representation on boards is broadly consistent across the different journal nationalities; has improved over time; has experienced a convergence in ‘gender sensitive’ sub-disciplines; and is influenced by female editorship. However, inequities appear to be present at the highest level: women appear to be less well represented than men as editors and women also have a lower representation on boards of higher ranked journals than on those of lower ranked journals. On internationalisation, once again overall trends broadly reflect societal diversity and value at diversity. However, international scholars are less well represented on 4* boards than on 2* and 3* boards and on US boards than on Australian and UK boards. Further, there are signs of weakening US dominance in non-US journals. Originality: Drawing on the diversity framework, this study is the first comprehensively to examine gender diversity and internationalisation of accounting boards

Can the organisation of commercial space in cities encourage creativity and 'self-generating' economic growth? A return to Jane Jacob's ideas

This paper explores the implications of Jane Jacob’s ideas about the ‘self-generating economic culture of cities’ (Soja, 2000) for the way in which urban commercial spaces are organised and managed. Jacobs saw economic development as an emergent process, based on economic branching, and the development of ‘new work on the basis of old’. Drawing on three case studies from London (on railway arches, the Winkley Road Estate and Gillett Square in Dalston) this paper explores the key spatial factors which Jacobs identified as supporting bottom-up economic growth, such as the intermingling of old and new buildings of different types, sizes and conditions; the mixing of commercial and residential uses; and high population density. In her later works, Jacobs shifted away from her neighbourhood focus to explore how city economies work more globally, highlighting the multiple opportunities for collaboration offered through diverse city supply chains. At this point she did less to imagine how the physical structure of cities might play an enabling or constraining role. The paper concludes by suggesting that Space Syntax might have something to contribute here, through underlining the importance of local-global spatial linkages in cities