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Flux and color variations of the doubly imaged quasar UM673
Ricci, D.,Elyiv, A.,Finet, F.,Wertz, O.,Alsubai, K.,Anguita, T.,Bozza, V.,Browne, P.,Burgdorf, M.,Calchi Novati, S.,Dodds, P.,Dominik, M.,Dreizler, S.,Gerner, T.,Glitrup, M.,Grundahl, F.,Hardis, S.,Ha EDP Sciences 2013 Astronomy and astrophysics Vol.551 No.-
Opinion Shopping, Prior Opinion, Audit Quality, Financial Condition, and Going Concern Opinion
Hardi HARDI,Meilda WIGUNA,Eka HARIYANI,Adhitya Agri PUTRA 한국유통과학회 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.11
Business going concern is an important issue to be addressed since it determines how companies will survive. One indicator of the going concern problem is going concern opinion. The going concern opinion is a result of evaluation of auditors on going concern assumption of financial reporting. This research aims to examine the effect of opinion shopping, prior opinion, audit quality, and financial condition on going concern opinion. Research sample consists of 80 listed manufacturing companies on the Indonesian Stock Exchange surveyed between 2013 and 2017. Analysis data uses logistic regression. Based on the result, prior opinion affects going concern opinion, while opinion shopping, audit quality, and financial condition have no effect on going concern opinion. The significant effect of prior opinion on going concern opinion indicates that auditors consider the evaluation of the previous condition of companies’ concern problematic since going concern is hard to be solved in a short-term period. This research provides recommendations for companies to increase their business ability so going concern problem can be avoided. This research also suggests to auditors to consider prior opinion to issue current opinion since previous companies’ condition can be used as a general picture to initiate the auditing process.
Multisite phosphorylation of C-Nap1 releases it from Cep135 to trigger centrosome disjunction
Hardy, Tara,Lee, Miseon,Hames, Rebecca S.,Prosser, Suzanna L.,Cheary, Donna-Marie,Samant, Mugdha D.,Schultz, Francisca,Baxter, Joanne E.,Rhee, Kunsoo,Fry, Andrew M. The Company of Biologists 2014 Journal of cell science Vol.127 No.11
<P><B>ABSTRACT</B></P><P>During mitotic entry, centrosomes separate to establish the bipolar spindle. Delays in centrosome separation can perturb chromosome segregation and promote genetic instability. However, interphase centrosomes are physically tethered by a proteinaceous linker composed of C-Nap1 (also known as CEP250) and the filamentous protein rootletin. Linker disassembly occurs at the onset of mitosis in a process known as centrosome disjunction and is triggered by the Nek2-dependent phosphorylation of C-Nap1. However, the mechanistic consequences of C-Nap1 phosphorylation are unknown. Here, we demonstrate that Nek2 phosphorylates multiple residues within the C-terminal domain of C-Nap1 and, collectively, these phosphorylation events lead to loss of oligomerization and centrosome association. Mutations in non-phosphorylatable residues that make the domain more acidic are sufficient to release C-Nap1 from the centrosome, suggesting that it is an increase in overall negative charge that is required for this process. Importantly, phosphorylation of C-Nap1 also perturbs interaction with the core centriolar protein, Cep135, and interaction of endogenous C-Nap1 and Cep135 proteins is specifically lost in mitosis. We therefore propose that multisite phosphorylation of C-Nap1 by Nek2 perturbs both oligomerization and Cep135 interaction, and this precipitates centrosome disjunction at the onset of mitosis.</P>