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Artykuły w czasopismach na temat „Frq”

Autor: Grafiati

Data publikacji: 4 czerwca 2021

Data aktualizacji: 7 lutego 2022

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1

Tong, Sen-Miao, Ding-Yi Wang, Qing Cai, Sheng-Hua Ying, and Ming-Guang Feng. "Opposite Nuclear Dynamics of Two FRH-Dominated Frequency Proteins Orchestrate Non-Rhythmic Conidiation in Beauveria bassiana." Cells 9, no. 3 (March 5, 2020): 626. http://dx.doi.org/10.3390/cells9030626.

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Non-rhythmic conidiation favors large-scale production of conidia serving as active ingredients of fungal insecticides, but its regulatory mechanism is unknown. Here, we report that two FREQUENCY (FRQ) proteins (Frq1/2) governed by a unique FRQ-interacting RNA helicase (FRH) orchestrate this valuable trait in Beauveria bassiana, an asexual insect-pathogenic fungus. Frq1 (964 aa) and Frq2 (583 aa) exhibited opposite expression dynamics (rhythms) in nucleus and steadily high expression levels in cytoplasm under light or in darkness no matter whether one of them was present or absent. Such opposi

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Elliott, W. Brooke, Kirsten Fanning, and Mark E. Peecher. "Do Investors Value Higher Financial Reporting Quality, and Can Expanded Audit Reports Unlock This Value?" Accounting Review 95, no. 2 (July 1, 2019): 141–65. http://dx.doi.org/10.2308/accr-52508.

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ABSTRACT We present new theory and experimental findings indicating that investors ascribe value to firms that use higher financial reporting quality (FRQ), controlling for the influence of higher FRQ on their estimates of these firms' fundamental value. To guide our investigation, we draw on the cooperation literature in accounting, finance, and psychology. We identify expanded audit reports, particularly auditor commentary, as a mechanism that credibly communicates whether a firm uses higher FRQ. Auditor commentary increases investors' willingness to pay (WTP) more for shares of a firm using

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Loros, Jennifer J., Adam Richman, and Jerry F. Feldman. "A RECESSIVE CIRCADIAN CLOCK MUTATION AT THE frq LOCUS OF NEUROSPORA CRASSA." Genetics 114, no. 4 (December 1, 1986): 1095–110. http://dx.doi.org/10.1093/genetics/114.4.1095.

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ABSTRACT A circadian clock mutant of Neurospora crassa, the most distinctive characteristic of which is the complete loss of temperature compensation of its period length, maps to the frq locus where seven other clock mutants have previously been mapped. This mutant, designated frq-9, is recessive to the wild-type allele and to each of the other frq mutants; thus, it differs from the other mutants, which show incomplete dominance to wild type and to each other. Complementation analysis suggests either that the frq locus is a single gene or that frq-9 is a deletion that overlaps adjacent genes.

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Phuong, Nguyen Thi Thanh, and Dang Ngoc Hung. "Board of Directors and Financial Reporting Quality in Vietnam Listed Companies." International Journal of Financial Research 11, no. 4 (July 7, 2020): 296. http://dx.doi.org/10.5430/ijfr.v11n4p296.

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This article studies the impact of the Board of Directors (BOD) on financial reporting quality (FRQ) in Vietnam listed companies. The research uses FEM, REM and GLS regression models, data collected at energy enterprises listed on the stock market in Vietnam from 2010 - 2018, with 2162 observations. The research results have found that the BOD size, BOD independence, BOD chairperson cum CEO has a positive impact on FRQ while BOD meeting frequency has a negative impact on FRQ. In addition, the audit quality, the ratio of liabilities has a positive impact on FRQ while company size has a negative

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5

Brody, Stuart. "Circadian Rhythms in Fungi: Structure/Function/Evolution of Some Clock Components." Journal of Biological Rhythms 34, no. 4 (June 20, 2019): 364–79. http://dx.doi.org/10.1177/0748730419852832.

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The fungal clock, especially that in Neurospora crassa, is composed of several proteins, notably FRQ, WC-1, and WC-2, which interact at the protein level and at the level of transcription. It is shown here that regions of the FRQ that are highly conserved in many fungal species show significant similarity to regions of proteins found in the amoebae Capsaspora and Acanthamoebae. These 2 amoebae were specifically explored because they have been suggested, based on extensive evidence, to be related to precursors of the modern fungi. Those proteins in Capsaspora/Acanthamoebae with some similarity

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6

Himanshu, Jatinder P. Singh, and Ashwani Kumar. "Prioritizing and Establishing Cause and Effect Relationships Among Financial Reporting Quality Metrics." Vision: The Journal of Business Perspective 24, no. 3 (June 12, 2020): 330–44. http://dx.doi.org/10.1177/0972262920925600.

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Despite the widespread use of financial reporting quality (FRQ) metrics, the literature provides little evidence regarding the prominence and causal relationships among them. The article provides empirical evidence on prioritizing FRQ metrics and examining the causal relationships among them. Through extensive literature review and expert inputs, 12 FRQ metrics were finalized and analysed using the Decision-Making Trial and Evaluation Laboratory (DEMATEL) method. India, a developing country, was selected for empirical study. Empirical results indicate that opinion in auditors’ report is the mo

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7

Mbawuni, Joseph. "Users’ Perception of Financial Reporting Quality in Ghana." Accounting and Finance Research 8, no. 3 (August 23, 2019): 187. http://dx.doi.org/10.5430/afr.v8n3p187.

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This paper assesses the extent to which top and middle management perceive FRQ of companies in Ghana after the adoption of International Financial Reporting Standards (IFRS). Drawing from the literature, a five-dimension FRQ questionnaire was developed for the study. It was a cross-sectional survey that involved a sample of 500 respondents from top and middle level management across seven industries in Ghana. The findings indicate that, generally top and middle management perceive the qualitative characteristics of FRQ of the Ghanaian companies to be very good. However, Timeliness of FRQ in te

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8

Chen, Feng, Ole-Kristian Hope, Qingyuan Li, and Xin Wang. "Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets." Accounting Review 86, no. 4 (April 1, 2011): 1255–88. http://dx.doi.org/10.2308/accr-10040.

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ABSTRACT Prior research shows that financial reporting quality (FRQ) is positively related to investment efficiency for large U.S. publicly traded companies. We examine the role of FRQ in private firms from emerging markets, a setting in which extant research suggests that FRQ would be less conducive to the mitigation of investment inefficiencies. Earlier studies show that private firms have lower FRQ, presumably because of lower market demand for public information. Prior research also shows that FRQ is lower in countries with low investor protection, bank-oriented financial systems, and stro

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9

Kovács, Dora Csilla, Veronika Mészáros, Zsuzsanna Tanyi, Edit Jakubovits, Máté Smohai, Andrea Hübner, Wei Wang, and Zsuzsanna Kövi. "Hungarian version of the Family Relationship Questionnaire (FRQ)." Interpersona: An International Journal on Personal Relationships 15, no. 1 (June 30, 2021): 36–54. http://dx.doi.org/10.5964/ijpr.4609.

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The purpose of this paper is to examine the validity of the Family Relationship Questionnaire (FRQ) in Hungary. The FRQ was filled out together with the Parental Bonding Instrument (PBI) by 1017 healthy Hungarian people. The original factor structure of the FRQ did not fit well in the Hungarian sample, but with some modifications – based on modification indices – adequate fit indices could arise. The FRQ scales showed significant relations (moderate to high) with the PBI which confirmed the convergent validity of the scales. Four of the FRQ scale turned to be cross-culturally valid scales. The

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10

Mbawuni, Joseph. "Assessing Financial Reporting Quality of Listed Companies in Developing Countries: Evidence from Ghana." International Journal of Economics and Finance 11, no. 9 (August 13, 2019): 29. http://dx.doi.org/10.5539/ijef.v11n9p29.

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The adoption of International Financial Reporting Standards (IFRS) in Ghana is expected to improve the quality of financial reporting among companies in Ghana. This paper assesses the extent to which financial reports of companies listed on the Ghana Stock Exchange (GSE) meet financial reporting quality (FRQ) dimensions of IFRS. It was a descriptive study that employed two experienced professional chartered accountants who practice as independent auditors to use FRQ criteria to assess financial reports of 20 purposively selected companies listed on GSE for 2012 and 2013. Given the high inter-r

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11

Yang, Yuhong, Ping Cheng, Qiyang He, Lixin Wang, and Yi Liu. "Phosphorylation of FREQUENCY Protein by Casein Kinase II Is Necessary for the Function of the Neurospora Circadian Clock." Molecular and Cellular Biology 23, no. 17 (September 1, 2003): 6221–28. http://dx.doi.org/10.1128/mcb.23.17.6221-6228.2003.

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ABSTRACT FREQUENCY (FRQ), a key component of the Neurospora circadian clock, is progressively phosphorylated after its synthesis. Previously, we identified casein kinase II (CKII) as a kinase that phosphorylates FRQ. Disruption of the catalytic subunit of CKII abolishes the clock function; it also causes severe defects in growth and development. To further establish the role of CKII in clock function, one of the CKII regulatory subunit genes, ckb1, was disrupted in Neurospora. In the ckb1 mutant strain, FRQ proteins are hypophosphorylated and more stable than in the wild-type strain, and circa

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12

Collett, Michael A., Norm Garceau, Jay C. Dunlap, and Jennifer J. Loros. "Light and Clock Expression of the Neurospora Clock Gene frequency Is Differentially Driven by but Dependent on WHITE COLLAR-2." Genetics 160, no. 1 (January 1, 2002): 149–58. http://dx.doi.org/10.1093/genetics/160.1.149.

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Abstract Visible light is thought to reset the Neurospora circadian clock by acting through heterodimers of the WHITE COLLAR-1 and WHITE COLLAR-2 proteins to induce transcription of the frequency gene. To characterize this photic entrainment we examined frq expression in constant light, under which condition the mRNA and protein of this clock gene were strongly induced. In continuous illumination FRQ accumulated in a highly phosphorylated state similar to that seen at subjective dusk, the time at which a step from constant light to darkness sets the clock. Examination of frq expression in seve

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13

Alzeban, Abdulaziz. "An examination of the impact of compliance with internal audit standards on financial reporting quality." Journal of Financial Reporting and Accounting 17, no. 3 (September 2, 2019): 498–518. http://dx.doi.org/10.1108/jfra-09-2018-0085.

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Purpose The purpose of this study is to explore the impact of internal audit (IA) compliance with the International Standards for the Professional Practice of Internal Auditing (ISPPIA) on financial reporting quality (FRQ). Design/methodology/approach Data were gathered from 142 chief audit executive from Saudi listed companies, and also from the annual reports of the participating companies. Two proxies are used to measure FRQ, namely, discretionary accruals and accruals quality. Findings The findings reveal that companies demonstrating higher IA compliance with standards have better FRQ. The

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14

Shahzad, Faisal, Ijaz Ur Rehman, Sisira Colombage, and Faisal Nawaz. "Financial reporting quality, family ownership, and investment efficiency." Managerial Finance 45, no. 4 (April 8, 2019): 513–35. http://dx.doi.org/10.1108/mf-02-2018-0081.

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Purpose The purpose of this paper is to empirically investigate the impact of two monitoring mechanisms: family ownership (FO) and financial reporting quality (FRQ) on investment efficiency (IE) over the period of 2007–2014 for listed firms on the Pakistan Stock Exchange. Design/methodology/approach The authors employ two-dimensional pooled OLS cluster at the firm and year level, two-stage least square regression and feasible generalized lease square regression regression methods. Findings The findings suggest that higher FRQ and FO are associated with higher IE. Further, the authors report th

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15

Garven, Sarah A., Amanda W. Beck, and Linda M. Parsons. "Are Audit-Related Factors Associated with Financial Reporting Quality in Nonprofit Organizations?" AUDITING: A Journal of Practice & Theory 37, no. 1 (June 1, 2017): 49–68. http://dx.doi.org/10.2308/ajpt-51819.

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SUMMARY We examine the effects of several audit-related factors on nonprofit financial reporting quality (FRQ). Using four different measures of FRQ, we demonstrate that the findings of nonprofit accounting research might be sensitive to the choice of FRQ proxy. Nonetheless, we consistently find that specialist auditors and unexplained audit fees have a significant positive effect on FRQ in nonprofit organizations. Interestingly, we observe changes to FRQ in the period after the Sarbanes-Oxley Act of 2002, despite the fact that the legislation does not apply to nonprofit audits. In fact, the r

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16

Cheng, Ping, Yuhong Yang, Kevin H. Gardner, and Yi Liu. "PAS Domain-Mediated WC-1/WC-2 Interaction Is Essential for Maintaining the Steady-State Level of WC-1 and the Function of Both Proteins in Circadian Clock and Light Responses of Neurospora." Molecular and Cellular Biology 22, no. 2 (January 15, 2002): 517–24. http://dx.doi.org/10.1128/mcb.22.2.517-524.2002.

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ABSTRACT In the frq-wc-based circadian feedback loops of Neurospora, two PAS domain-containing transcription factors, WHITE COLLAR-1 (WC-1) and WC-2, form heterodimeric complexes that activate the transcription of frequency (frq). FRQ serves two roles in these feedback loops: repressing its own transcription by interacting with the WC complex and positively upregulating the levels of WC-1 and WC-2 proteins. We report here that the steady-state level of WC-1 protein is independently regulated by both FRQ and WC-2 through different posttranscriptional mechanisms. The WC-1 level is extremely low

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17

Rakhman, Fuad, and Singgih Wijayana. "Determinants of Financial Reporting Quality in the Public Sector: Evidence from Indonesia." International Journal of Accounting 54, no. 03 (September 2019): 1950009. http://dx.doi.org/10.1142/s1094406019500094.

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Most studies addressing the issue of financial reporting quality (FRQ) focus on corporations. This study investigates the determinants of FRQ in the public sector. We use the type of audit opinion as a proxy for reporting quality, with an unqualified opinion representing the best reporting quality while a disclaimer of opinion represents the worst quality. Using manually collected data from 3018 financial reports of local governments in Indonesia from 2008 to 2014, we find that a high proportion of capital expenditures in the total budget is associated with low FRQ. Further, we find that large

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18

Alzeban, Abdulaziz. "Influence of internal audit reporting line and implementing internal audit recommendations on financial reporting quality." Meditari Accountancy Research 28, no. 1 (August 12, 2019): 26–50. http://dx.doi.org/10.1108/medar-12-2018-0409.

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Purpose This study aims to explore the influence of internal audit (IA) reporting lines and the implementation of IA recommendations (IMPLEMENT) on financial reporting quality (FRQ). Design/methodology/approach Data were obtained from the annual reports of 201 UK listed companies, and also from survey questionnaires completed by the chief audit executives working within those companies. Two measures are used as proxies of FRQ: abnormal accruals and accrual quality. Findings Findings indicate that when IA reports directly to the audit committee (AC), there is a significant positive influence up

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Collett, Michael A., Jay C. Dunlap, and Jennifer J. Loros. "Circadian Clock-Specific Roles for the Light Response Protein WHITE COLLAR-2." Molecular and Cellular Biology 21, no. 8 (April 15, 2001): 2619–28. http://dx.doi.org/10.1128/mcb.21.8.2619-2628.2001.

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ABSTRACT To understand the role of white collar-2 in theNeurospora circadian clock, we examined alleles ofwc-2 thought to encode partially functional proteins. We found that wc-2 allele ER24 contained a conservative mutation in the zinc finger. This mutation results in reduced levels of circadian rhythm-critical clock gene products, frq mRNA and FRQ protein, and in a lengthened period of the circadian clock. In addition, this mutation altered a second canonical property of the clock, temperature compensation: as temperature increased, period length decreased substantially. This temperature com

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Bushee, Brian J., Theodore H. Goodman, and Shyam V. Sunder. "Financial Reporting Quality, Investment Horizon, and Institutional Investor Trading Strategies." Accounting Review 94, no. 3 (July 1, 2018): 87–112. http://dx.doi.org/10.2308/accr-52202.

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ABSTRACT This paper provides evidence that financial reporting quality (FRQ) influences the holding costs of trading strategies. While prior research has focused on the benefits of investment strategies based on poor FRQ (i.e., larger returns due to a greater amount of private information), we examine whether poor FRQ imposes greater holding costs on certain trading strategies. We show that poor FRQ motivates sophisticated investors with short-term horizons to tilt their portfolios away from value stocks, whose returns are contingent on investors revising their beliefs about firm fundamental v

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Rashid, Md Mamunur. "Financial reporting quality and share price movement-evidence from listed companies in Bangladesh." Journal of Financial Reporting and Accounting 18, no. 3 (May 29, 2020): 425–58. http://dx.doi.org/10.1108/jfra-01-2019-0019.

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Purpose The purpose of this study is to examine the effect of financial reporting quality (FRQ) on share price movement (SPM) of listed companies in an emerging and developing economy – Bangladesh. Design/methodology/approach The study analyzed 296 annual reports for the year 2015 and 2016 in examining the effect of FRQ on SPM. Ordinary least squares (OLS) regression model is used to examine the hypothesized relationship among the variables. A modified version of Lang et al. (2003) has been adopted in measuring the SPM. FRQ is measured using the qualitative characteristics approach as defined

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Peyravan, Leila. "Financial Reporting Quality and Dual-Holding of Debt and Equity." Accounting Review 95, no. 5 (October 30, 2019): 351–71. http://dx.doi.org/10.2308/accr-52661.

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ABSTRACT I investigate whether the financial reporting quality (FRQ) of a firm influences the propensity of institutional investors to simultaneously hold the firm's debt and equity (dual-holding). I predict that the underlying reason for institutional dual-holding is access to the better information that is available to lenders in firms with low FRQ. Accordingly, I find that dual-holders are more likely to participate in firms with low FRQ. Additionally, I predict and find that dual-holders trade on the additional information received from borrowers. I find that dual-holders achieve excess re

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Li, Na, Tammy M. Joska, Catherine E. Ruesch, Samuel J. Coster, and William J. Belden. "The frequency natural antisense transcript first promotes, then represses, frequency gene expression via facultative heterochromatin." Proceedings of the National Academy of Sciences 112, no. 14 (March 23, 2015): 4357–62. http://dx.doi.org/10.1073/pnas.1406130112.

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The circadian clock is controlled by a network of interconnected feedback loops that require histone modifications and chromatin remodeling. Long noncoding natural antisense transcripts (NATs) originate from Period in mammals and frequency (frq) in Neurospora. To understand the role of NATs in the clock, we put the frq antisense transcript qrf (frq spelled backwards) under the control of an inducible promoter. Replacing the endogenous qrf promoter altered heterochromatin formation and DNA methylation at frq. In addition, constitutive, low-level induction of qrf caused a dramatic effect on the

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Safari Gerayli, Mehdi, Yasser Rezaei Pitenoei, and Ahmad Abdollahi. "Do audit committee characteristics improve financial reporting quality in emerging markets? Evidence from Iran." Asian Review of Accounting 29, no. 2 (March 4, 2021): 251–67. http://dx.doi.org/10.1108/ara-10-2020-0155.

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PurposeThe purpose of this study is to investigate the association between certain audit committee characteristics like independence and financial expertise with financial reporting quality (FRQ) of the firms listed on the Tehran Stock Exchange (TSE).Design/methodology/approachThe sample includes the 558 firm-year observations from companies listed on the TSE during the years 2012–2017, and the study’s hypotheses were tested using multivariate regression model based on panel data.FindingsThe authors find that audit committee independence has no significant effect on corporate FRQ, whereas audi

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Amenaghawon, Odia Honesty, Gbenga Ekundayo, Festus Odhigu, and Mary Josiah. "Nexus Between Corporate Social Responsibility, Environmental Disclosure and Financial Reporting Quality Among Listed Firms in Nigeria." International Journal of Financial Research 12, no. 2 (January 11, 2021): 93. http://dx.doi.org/10.5430/ijfr.v12n2p93.

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This paper seeks to provide a novel approach and insight into the synergies between corporate social responsibility (CSR), environmental disclosure (ED) and financial reporting quality (FRQ) which is emerging and changing rapidly. The study examined the nexus between corporate social responsibility (CSR), environmental disclosure (ED) and financial reporting quality (FRQ) among corporate entities listed on the Nigeria Stock Exchange (NSE). Data were collected from a sample of 169 listed firms in Nigeria. The research used a panel data set comprising of 624 firm year observations spanning the p

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Amenaghawon, Odia Honesty, Gbenga Ekundayo, Festus Odhigu, and Mary Josiah. "Nexus Between Corporate Social Responsibility, Environmental Disclosure and Financial Reporting Quality Among Listed Firms in Nigeria." International Journal of Financial Research 12, no. 2 (January 11, 2021): 93. http://dx.doi.org/10.5430/ijfr.v12n2p93.

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This paper seeks to provide a novel approach and insight into the synergies between corporate social responsibility (CSR), environmental disclosure (ED) and financial reporting quality (FRQ) which is emerging and changing rapidly. The study examined the nexus between corporate social responsibility (CSR), environmental disclosure (ED) and financial reporting quality (FRQ) among corporate entities listed on the Nigeria Stock Exchange (NSE). Data were collected from a sample of 169 listed firms in Nigeria. The research used a panel data set comprising of 624 firm year observations spanning the p

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Alzeban, Abdulaziz. "CEO INVOLVEMENT IN SELECTING CAE, INTERNAL AUDIT COMPETENCY AND INDEPENDENCE, AND FINANCIAL REPORTING QUALITY." Journal of Business Economics and Management 19, no. 3 (November 13, 2018): 456–73. http://dx.doi.org/10.3846/jbem.2018.6264.

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The purpose of this study is to explore the argument that Chief Executive Officer (CEO) involvement in the appointment of the Chief Auditing Executive (CAE) is detrimental to efforts to achieve good financial reporting quality (FRQ). The study is original in that to date, this precise link has not been investigated. Data are obtained via survey and annual reports relating to 307 UK companies listed on the London Stock Exchange, and the working capital and discretionary accruals are used as proxies for financial reporting quality. The findings support the contention that the benefits to FRQ of

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Alzeban, Abdulaziz. "CAE Remuneration and Financial Reporting Quality." Revista de Contabilidad 24, no. 1 (January 1, 2021): 90–103. http://dx.doi.org/10.6018/rcsar.367981.

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Remuneración del Director Ejecutivo de la Auditoría y Calidad de la Información Financiera. En este trabajo se explora la relación entre la remuneración fija pagada al Director Ejecutivo de Auditoría (CAE) y la consiguiente calidad de la información financiera (FRQ). Así, se argumenta que una estrategia de remuneración basada en el rendimiento de la empresa es perjudicial para la FRQ, y que cuando el CAE recibe una remuneración fija, hay menos amenazas para la objetividad de la auditoría interna (IA) y, por lo tanto, una mayor FRQ como aproximación a la calidad de los informes financieros. Los

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Wang, Bin, Xiaoying Zhou, Jennifer J. Loros, and Jay C. Dunlap. "Alternative Use of DNA Binding Domains by the Neurospora White Collar Complex Dictates Circadian Regulation and Light Responses." Molecular and Cellular Biology 36, no. 5 (December 28, 2015): 781–93. http://dx.doi.org/10.1128/mcb.00841-15.

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In theNeurosporacircadian system, the White Collar complex (WCC) of WC-1 and WC-2 drives transcription of the circadian pacemaker genefrequency(frq), whose gene product, FRQ, as a part of the FRQ-FRH complex (FFC), inhibits its own expression. The WCC is also the principalNeurosporaphotoreceptor; WCC-mediated light induction offrqresets the clock, and all acute light induction is triggered by WCC binding to promoters of light-induced genes. However, not all acutely light-induced genes are also clock regulated, and conversely, not all clock-regulated direct targets of WCC are light induced; the

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He, Q., and Y. Liu. "Degradation of the Neurospora circadian clock protein FREQUENCY through the ubiquitin–proteasome pathway." Biochemical Society Transactions 33, no. 5 (October 26, 2005): 953–56. http://dx.doi.org/10.1042/bst0330953.

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Phosphorylation of the Neurospora circadian clock protein FREQUENCY (FRQ) promotes its degradation through the ubiquitin–proteasome pathway. Ubiquitination of FRQ requires FWD-1 (F-box/WD-40 repeat-containing protein-1), which is the substrate-recruiting subunit of an SCF (SKP/Cullin/F-box)-type ubiquitin ligase. In the fwd-1 mutant strains, FRQ degradation is defective, resulting in the accumulation of hyperphosphorylated FRQ and the loss of the circadian rhythmicities. The CSN (COP9 signalosome) promotes the function of SCF complexes in vivo. But in vitro, deneddylation of cullins by CSN inh

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Eskandari, Rosa, Lalanthi Ratnayake, and Patricia L. Lakin-Thomas. "Shared Components of the FRQ-Less Oscillator and TOR Pathway Maintain Rhythmicity in Neurospora." Journal of Biological Rhythms 36, no. 4 (April 7, 2021): 329–45. http://dx.doi.org/10.1177/0748730421999948.

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Molecular models for the endogenous oscillators that drive circadian rhythms in eukaryotes center on rhythmic transcription/translation of a small number of “clock genes.” Although substantial evidence supports the concept that negative and positive transcription/translation feedback loops (TTFLs) are responsible for regulating the expression of these clock genes, certain rhythms in the filamentous fungus Neurospora crassa continue even when clock genes ( frq, wc-1, and wc-2) are not rhythmically expressed. Identification of the rhythmic processes operating outside of the TTFL has been a major

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Alawaqleh, Qasim Ahmad, and Nashat Almasri. "The Impact of Audit Committee Performance and Composition on Financial Reporting Quality in Jordan." International Journal of Financial Research 12, no. 3 (January 11, 2021): 55. http://dx.doi.org/10.5430/ijfr.v12n3p55.

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The corporate governance literature indicates efforts to investigate the role of the audit committee (AC) in improving the financial reporting quality (FRQ) after the emergence of financial scandals in many countries in the world, inclusive Jordan. To date, empirical findings are inconclusive enough to address all audit committee characteristics regarding its competency and responsibilities by employing a questionnaire to collect data about this relationship. Thus, this study measures the correlation between AC (performance and composition) and FRQ of manufacturing corporations registered on t

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Alawaqleh, Qasim Ahmad, and Nashat Almasri. "The Impact of Audit Committee Performance and Composition on Financial Reporting Quality in Jordan." International Journal of Financial Research 12, no. 3 (January 11, 2021): 55. http://dx.doi.org/10.5430/ijfr.v12n3p55.

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The corporate governance literature indicates efforts to investigate the role of the audit committee (AC) in improving the financial reporting quality (FRQ) after the emergence of financial scandals in many countries in the world, inclusive Jordan. To date, empirical findings are inconclusive enough to address all audit committee characteristics regarding its competency and responsibilities by employing a questionnaire to collect data about this relationship. Thus, this study measures the correlation between AC (performance and composition) and FRQ of manufacturing corporations registered on t

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Murray, Thomas E., and Peter H. Rich. "Respiratory quotients predict increases in reducing products in the hypolimnion of a stratified lake." Canadian Journal of Fisheries and Aquatic Sciences 52, no. 6 (June 1, 1995): 1183–89. http://dx.doi.org/10.1139/f95-114.

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The benthic respiration of Crystal Lake, Connecticut, was modeled with two respiratory quotients, the volumetric respiratory quotient (VRQ) and the fundamental respiratory quotient (FRQ). The VRQ is defined as the quotient of the increase in dissolved inorganic carbon (DIC) and the decrease in dissolved oxygen (DO) resulting from respiration at a given depth. Those changes are relative to concentrations determined early in spring. The FRQ is the slope of the regression of DIC against DO at all depths not chronically anoxic. Respiratory quotients describe the predominance of anaerobic over aero

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Rashid, Md Mamunur. "Presence of professional accountant in the top management team and financial reporting quality." Journal of Accounting & Organizational Change 16, no. 2 (April 17, 2020): 237–57. http://dx.doi.org/10.1108/jaoc-12-2018-0135.

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Purpose The purpose of this study is to examine the effect of the presence of professional accountants in the top management team (TMT) on financial reporting quality (FRQ) in public limited companies using the context of Bangladesh, which is an emerging economy. Design/methodology/approach This study adopts a modified version of Beest et al.’s (2009) FRQ index to measure the quality of information published in 351 annual reports of listed companies in Bangladesh. It also uses a qualitative characteristics approach to measure the quality of financial reporting, as defined by the International

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Aljinović Barać, Željana, and Mario Bilić. "The effects of company characteristics on financial reporting quality – the application of the machine learning technique." Ekonomski vjesnik 34, no. 1 (2021): 57–72. http://dx.doi.org/10.51680/ev.34.1.5.

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Purpose: The paper aims to determine the level of financial reporting quality (FRQ) in listed companies in Croatia, as an example of a macro-based accounting system with an underdeveloped capital market, and identify company characteristics that affect it. The paper systematizes the existing key knowledge of FRQ. Furthermore, it critically analyses the principles and direction of influence of various qualitative and quantitative as well as financial and non-financial characteristics of a company. Methodology: The empirical analyses involve joint testing of the machine learning technique (MLT)

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Liu, Xiao, Hongda Li, Qingqing Liu, Yanling Niu, Qiwen Hu, Haiteng Deng, Joonseok Cha, Ying Wang, Yi Liu, and Qun He. "Role for Protein Kinase A in the Neurospora Circadian Clock by Regulating White Collar-IndependentfrequencyTranscription through Phosphorylation of RCM-1." Molecular and Cellular Biology 35, no. 12 (April 6, 2015): 2088–102. http://dx.doi.org/10.1128/mcb.00709-14.

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Rhythmic activation and repression of clock gene expression is essential for the eukaryotic circadian clock functions. In theNeurosporacircadian oscillator, the transcription of thefrequency(frq) gene is periodically activated by the White Collar (WC) complex and suppressed by the FRQ-FRH complex. We previously showed that there is WC-independentfrqtranscription and its repression is required for circadian gene expression. How WC-independentfrqtranscription is regulated is not known. We show here that elevated protein kinase A (PKA) activity results in WC-independentfrqtranscription and the lo

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Cheng, P. "Coiled-coil domain-mediated FRQ-FRQ interaction is essential for its circadian clock function in Neurospora." EMBO Journal 20, no. 1 (January 15, 2001): 101–8. http://dx.doi.org/10.1093/emboj/20.1.101.

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Lakin-Thomas, Patricia L., and Stuart Brody. "CIRCADIAN RHYTHMS IN NEUROSPORA CRASSA: INTERACTIONS BETWEEN CLOCK MUTATIONS." Genetics 109, no. 1 (January 1, 1985): 49–66. http://dx.doi.org/10.1093/genetics/109.1.49.

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ABSTRACT Mutations at four loci in Neurospora crassa that alter the period of the circadian rhythm have been used to construct a series of double mutant strains in order to detect interactions between these mutations. Strains carrying mutations at three of these loci have altered periods on minimal media: prd-1, several alleles at the olir (oligomycin resistance) locus and four alleles at the frq locus. A mutation at the fourth locus, cel, which results in a defect in fatty acid synthesis, also leads to lengthening of the period when the medium is supplemented with linoleic acid (18:2). The ce

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Nowrousian, Minou, Giles E. Duffield, Jennifer J. Loros, and Jay C. Dunlap. "The frequency Gene Is Required for Temperature-Dependent Regulation of Many Clock-Controlled Genes in Neurospora crassa." Genetics 164, no. 3 (July 1, 2003): 923–33. http://dx.doi.org/10.1093/genetics/164.3.923.

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Abstract The circadian clock of Neurospora broadly regulates gene expression and is synchronized with the environment through molecular responses to changes in ambient light and temperature. It is generally understood that light entrainment of the clock depends on a functional circadian oscillator comprising the products of the wc-1 and wc-2 genes as well as those of the frq gene (the FRQ/WCC oscillator). However, various models have been advanced to explain temperature regulation. In nature, light and temperature cues reinforce one another such that transitions from dark to light and/or cold

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Pucheta-Martínez, María Consuelo, Inmaculada Bel-Oms, and Gustau Olcina-Sempere. "The association between board gender diversity and financial reporting quality, corporate performance and corporate social responsibility disclosure." Academia Revista Latinoamericana de Administración 31, no. 1 (March 5, 2018): 177–94. http://dx.doi.org/10.1108/arla-04-2017-0110.

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Purpose Companies, politicians, the mass media, legislators, scholars and society in general have shown a growing interest in how board gender diversity affects a firm’s decisions. This concept has been developed because some nations have introduced voluntary policies to regulate and increase the proportion of female directors on corporate boards. Thus, the purpose of this paper is to review previous research based on board gender diversity as a corporate governance mechanism and its effect on some firms’ business decisions: financial reporting quality (FRQ), firm performance and corporate soc

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Brody, Stuart. "A Comparison of the Neurospora and Drosophila Clocks." Journal of Biological Rhythms 35, no. 2 (December 26, 2019): 119–33. http://dx.doi.org/10.1177/0748730419892434.

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In Neurospora and other fungi, the protein frequency (FRQ) is an integral part and a negative element in the fungal circadian oscillator. In Drosophila and many other higher organisms, the protein period (PER) is an integral part and a negative element of their circadian oscillator. Employing bioinformatic techniques, such as BLAST, CLUSTAL, and MEME (Multiple Em for Motif Elicitation), 11 regions (sequences) of potential similarity were found between the fungal FRQ and the Drosophila PER. Many of these FRQ regions are conserved in many fungal FRQ(s). Many of these PER regions are conserved in

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Morgan, Louis W., Jerry F. Feldman, and Deborah Bell-Pedersen. "Genetic interactions between clock mutations in Neurospora crassa : can they help us to understand complexity?" Philosophical Transactions of the Royal Society of London. Series B: Biological Sciences 356, no. 1415 (November 29, 2001): 1717–24. http://dx.doi.org/10.1098/rstb.2001.0967.

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Recent work on circadian clocks in Neurospora has primarily focused on the frequency ( frq ) and white–collar ( wc ) loci. However, a number of other genes are known that affect either the period or temperature compensation of the rhythm. These include the period (no relationship to the period gene of Drosophila ) genes and a number of genes that affect cellular metabolism. How these other loci fit into the circadian system is not known, and metabolic effects on the clock are typically not considered in single–oscillator models. Recent evidence has pointed to multiple oscillators in Neurospora

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OLECHOWSKI, Thomas. "Tätigkeitsbericht. KRGÖ und FRQ im Jahr 2017." Beiträge zur Rechtsgeschichte Österreichs 1 (2018): 216–18. http://dx.doi.org/10.1553/brgoe2018-1s216.

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Olechowski, Thomas. "Tätigkeitsbericht. KRGÖ und FRQ im Jahr 2020." Beiträge zur Rechtsgeschichte Österreichs 1 (2021): 150. http://dx.doi.org/10.1553/brgoe2021-1s150.

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N, Wadesango, and Mhaka C. "The Effectiveness of Enterprise Risk Management and Internal Audit Function on Quality of Financial Reporting in Universities." Journal of Economics and Behavioral Studies 9, no. 4(J) (September 4, 2017): 230–41. http://dx.doi.org/10.22610/jebs.v9i4(j).1836.

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This study examined the impact of enterprise risk management (ERM) and internal audit function (IAF) on the financial reporting quality (FRQ) of state universities in Zimbabwe. Utilizing a dataset of 250 respondents from across nine (9) state universities, the researchers examined the effectiveness of ERM and the IAF on the quality of financial reporting in state universities. The researchers employed the contingency theory and studied each university separately to report on items that are specific to each and then also establish a commonality in the definition of parameters to be used in sett

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N, Wadesango, and Mhaka C. "The Effectiveness of Enterprise Risk Management and Internal Audit Function on Quality of Financial Reporting in Universities." Journal of Economics and Behavioral Studies 9, no. 4 (September 4, 2017): 230. http://dx.doi.org/10.22610/jebs.v9i4.1836.

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This study examined the impact of enterprise risk management (ERM) and internal audit function (IAF) on the financial reporting quality (FRQ) of state universities in Zimbabwe. Utilizing a dataset of 250 respondents from across nine (9) state universities, the researchers examined the effectiveness of ERM and the IAF on the quality of financial reporting in state universities. The researchers employed the contingency theory and studied each university separately to report on items that are specific to each and then also establish a commonality in the definition of parameters to be used in sett

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Tomlin, Jack, Peter Bartlett, Birgit Völlm, Vivek Furtado, and Vincent Egan. "Perceptions of Restrictiveness in Forensic Mental Health: Do Demographic, Clinical, and Legal Characteristics Matter?" International Journal of Offender Therapy and Comparative Criminology 64, no. 9 (January 24, 2020): 994–1012. http://dx.doi.org/10.1177/0306624x20902050.

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Where safe, forensic mental health systems should provide care in the least restrictive environment possible. Doing so can maximize patient autonomy and empowerment while minimizing unnecessary social disconnection and stigmatization. This study investigated whether patients’ perceptions of restrictiveness were associated with demographic, clinical, and legal characteristics. The Forensic Restrictiveness Questionnaire (FRQ) was used to measure perceptions of restrictiveness in 235 patients in low-, medium-, and high-secure settings in England. The results showed that restrictiveness scores wer

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Guo, Jinhu, Ping Cheng, and Yi Liu. "Functional Significance of FRH in Regulating the Phosphorylation and Stability ofNeurosporaCircadian Clock Protein FRQ." Journal of Biological Chemistry 285, no. 15 (February 16, 2010): 11508–15. http://dx.doi.org/10.1074/jbc.m109.071688.

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RIGATOS, GERASIMOS, and EFTHYMIA RIGATOU. "SYNCHRONIZATION OF CIRCADIAN OSCILLATORS AND PROTEIN SYNTHESIS CONTROL USING THE DERIVATIVE-FREE NONLINEAR KALMAN FILTER." Journal of Biological Systems 22, no. 04 (November 11, 2014): 631–57. http://dx.doi.org/10.1142/s0218339014500259.

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The paper proposes a new method for synchronization of coupled circadian cells and for nonlinear control of the associated protein synthesis process using differential flatness theory and the derivative-free nonlinear Kalman filter. By proving that the dynamic model of the FRQ protein synthesis is a differentially flat one, its transformation to the linear canonical (Brunovsky) form becomes possible. For the transformed model, one can find a state feedback control input that makes the oscillatory characteristics in the concentration of the FRQ protein vary according to desirable setpoints. To

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