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This study empirically examines the timeliness of financial reporting as an important qualitative characteristic of useful financial information within the context of United Kingdom (UK) charities. Using 8490 UK charitable companies (67,014 observations) during 2007–2018, we find that charities relying more on donation income take a shorter time to file accounts. Moreover, we observe that charities operating in more competitive donation markets are more inclined to provide timely financial disclosures. Similar to for-profit organizations, charities tend to delay their financial statements filings when reporting deficit, negative equity, low liquidity, and high leverage. In addition, our analysis shows that charities with higher accruals quality, unqualified audit opinions, and subject to audits by industry-specialized auditors publish their annual accounts earlier. Our findings have important implications for charities, donors as critical stakeholders, regulators, and scholars. [ABSTRACT FROM AUTHOR]

• Zero leverage firms that do not pay dividends are more financially constrained. • Firm priority to pay dividends affects firm debt levels. • Firms with growth opportunities increase short-term debt to maintain dividends. • Zero leverage firms report higher growth opportunities and greater cash holdings. • Zero leverage firms choose when to exercise a real option to hold debt. This study investigates zero leverage firms and their choice to pay dividends among New Zealand (NZ) listed firms for the period 2007 – 2021. Overall our findings indicate that after allowing for financial constraints limiting firm debt capacity and firm preference for financial flexibility, firm priority to pay dividends affects firm debt levels. Additional analysis shows that dividend paying firms with growth opportunities will increase short-term debt to maintain dividend payments. [ABSTRACT FROM AUTHOR]

Abstract The lakes of the eastern Africa Rift often contain great thicknesses of sediment that may provide continuous records of environmental change over decadal to million-year timescales. However interpretation of these changes is greatly compromised without a reliable chronology. Luminescence dating has not been used extensively in lacustrine settings; instead previous studies have often relied upon radiocarbon dating, using extrapolation beyond the upper limit of that technique, and employing opportunistic sampling of tephra and palaeomagnetic signatures where possible. This study from Lake Tana, Ethiopia, demonstrates that recent advances in luminescence methodology can provide long chronologies for lake sediments that are not dependent on the intermittent presence of dateable material, as is the case for radiocarbon and tephra-based methods. Specifically, this study generates luminescence ages that agree with independent chronology based on radiocarbon dating in the upper part of the core, and extends significantly beyond the range of radiocarbon dating to provide one of the longest independently dated lacustrine sediment records in eastern Africa, thus demonstrating the tremendous potential of luminescence for constructing lacustrine sediment chronologies over 100,000 year timescales. Highlights • Recent advances make it timely to apply luminescence methods to date lake sediments. • Luminescence dating can provide long chronologies throughout lake sediment cores. • The application of luminescence dating to sediments from Lake Tana is discussed. • One of the longest independently dated lake records in eastern Africa. • Demonstrates the contribution luminescence dating can make to lacustrine studies. [ABSTRACT FROM AUTHOR]

Vasomotor symptoms (VMS), genito-urinary syndrome of menopause (GSM), sleep disturbance, sexual dysfunction and mood disturbance are common during the menopause transition. The degree of "bother" from symptoms should guide discussions about treatment. Moderate dose estrogen-containing hormone therapy (HT) is currently the most effective treatment for VMS and also improves vaginal dryness. The indication for HT is moderate to severe VMS in women without contraindications. It should not be prescribed or continued for the treatment of chronic disease. GSM can effectively be treated with vaginal (topical) estrogens. The dose, delivery system and duration of treatment for HT should be individualised to relieve symptoms. For most healthy women aged 50-59 years, the risks of HT are low. Several widely available non-hormonal agents can treat VMS for those who should avoid or do not wish to take estrogen. These include selected antidepressants and gaba-agonists. [ABSTRACT FROM AUTHOR]

The behavior of the post-blue violet stimulated luminescence (VSL) signal from quartz with respect to thermal treatments is explored. The results suggest that more than one source trap may be responsible for the VSL signal and therefore, the separation of this signal from the preceding blue stimulated luminescence (BSL) signal is challenging. Furthermore, the behavior of the VSL dose response curve (DRC) in a single aliquot regenerative (SAR) protocol is demonstrated to be influenced significantly by the test dose size and the efficacy of signal depletion prior to measurement of the test dose signal, and hence a modified VSL SAR measurement protocol is considered for further investigations in this study. The ability of this protocol to recover a given dose is tested and it is shown that by selecting different integration limits, two signals with distinct dose response characteristics can be separated from the same original VSL decay curve. Dose response curves derived from early signal integration (Signal A) saturate at ∼150 Gy and cannot recover given doses beyond this limit, whereas later signal integration (Signal B) results in a DRC that continues to grow exponentially to doses >> 500 Gy, and can recover given doses up to at least ∼3200 Gy. However, Signal B underestimates by ∼90% the equivalent dose (D e) for a sample with expected D e value of ∼500 Gy. This may suggest thermal instability of Signal B over geological time and needs further investigation. • Test dose size and prior VSL signal depletion influence dose response curves. • Two signals with different dose response characteristics can be isolated. • Dose response curves from early signal integration (Signal A) saturate at low doses (∼150 Gy). • Dose response curves from late signal integration (Signal B) grow to high doses (>> 500 Gy). • D e underestimation suggests Signal B is unstable over geologic time. [ABSTRACT FROM AUTHOR]

As sarcopenia is common and associated with risk of adverse health consequences, strategies for clinical care of such patients are needed. Individuals with slow gait speed (<0.8 m/s) should be evaluated for low grip strength and low muscle mass. Progressive resistance exercise in patients with sarcopenia is beneficial, but evidence for protein or vitamin D supplementation is inconclusive. Comprehensive geriatric assessment with involvement of a multidisciplinary team enables clinicians to optimize treatment of complex older individuals with sarcopenia. [ABSTRACT FROM AUTHOR]

The aim of this review is to describe the epidemiology of sarcopenia, specifically prevalence, health outcomes, and factors across the life course that have been linked to its development. Sarcopenia definitions involve a range of measures (muscle mass, strength, and physical performance), which tend to decline with age, and hence sarcopenia becomes increasingly prevalent with age. Less is known about prevalence in older people in hospital and care homes, although it is likely to be higher than in community settings. The range of measures used, and the cutpoints suggested for each, presents a challenge for comparing prevalence estimates between studies. The importance of sarcopenia is highlighted by the range of adverse health outcomes that strength and physical performance (and to a lesser extent, muscle mass) have been linked to. This is shown most strikingly by the finding of increased all-cause mortality rates among those with weaker grip strength and slower gait speed. A life course approach broadens the window for our understanding of the etiology of sarcopenia and hence the potential intervention. An example is physical activity, with increased levels across midadulthood appearing to increase muscle mass and strength in early old age. Epidemiologic studies will continue to make an important contribution to our understanding of sarcopenia and possible avenues for intervention and prevention. [ABSTRACT FROM AUTHOR]

Despite eastern Africa being a key location in the emergence of Homo sapiens and their subsequent dispersal out of Africa, there is a paucity of long, well-dated climate records in the region to contextualize this history. To address this issue, we dated a ∼293 m long composite sediment core from Chew Bahir, south Ethiopia, using three independent chronometers (radiocarbon, 40Ar/39Ar, and optically stimulated luminescence) combined with geochemical correlation to a known-age tephra. The site is located in a climatically sensitive region, and is close to Omo Kibish, the earliest documented Homo sapiens fossil site in eastern Africa, and to the proposed dispersal routes for H. sapiens out of Africa. The 30 ages generated by the various techniques are internally consistent, stratigraphically coherent, and span the full range of the core depth. A Bayesian age-depth model developed using these ages results in a chronology that forms one of the longest independently dated, high-resolution lacustrine sediment records from eastern Africa. The chronology illustrates that any record of environmental change preserved in the composite sediment core from Chew Bahir would span the entire timescale of modern human evolution and dispersal, encompassing the time period of the transition from Acheulean to Middle Stone Age (MSA), and subsequently to Later Stone Age (LSA) technology, making the core well-placed to address questions regarding environmental change and hominin evolutionary adaptation. The benefits to such studies of direct dating and the use of multiple independent chronometers are discussed. • Four independent dating methods applied to ∼293 m lake core from southern Ethiopia. • Reveals 620 ka high-resolution sedimentary record near key fossil hominin sites. • Mean accumulation rate of 0.47 mm/a comparable to other African lacustrine sediments. • Accumulation rate fell to 0.1 mm/a during MIS 2, likely due to reduced sediment supply. • Use of multiple independent chronometers is a powerful approach in lake settings. [ABSTRACT FROM AUTHOR]

Abstract The recent introduction of post-IR IRSL measurement protocols has prompted a resurgence in luminescence applications using feldspar, some of which are affected by anomalous fading related signal loss. Many fading-corrected feldspar ages are reported in the literature, however few of those ages have been corrected using the model of Huntley (2006) [Huntley, D.J., 2006. An explanation of the power-law decay of luminescence. Journal of Physics: Condensed Matter 18(4), 1359–1365]. Here we present a new R function that calculates fading-corrected ages using the model of Huntley (2006), implemented with either a single-saturating exponential (1EXP) or general-order kinetic (GOK) fit. We evaluate the performance of the model through (i) contrasting measured and modelled field saturation values for a suite of 41 published saturated samples, and (ii) through using the model to fading-correct feldspar ages of samples with independent age control. Our results indicate that when implemented with 1EXP this model has an accuracy of 10% for predicting sample saturation, but that independent ages may be overestimated when the model is used to fading-correct samples across a range of timescales. In contrast, providing that the dose response curve has been characterised beyond 600 Gy, implementing the Huntley (2006) model with a GOK fit yields accurate age estimations. Modelled age overestimation for 1EXP is associated with dose response curve deviation from a single-saturating exponential. Finally we contrast the laboratory measured light levels of a suite of 50 saturated samples with their corresponding fading rates. We show that these saturated samples may yield D e values below 2D 0 , and thus that 2D 0 is not an effective screening criterion for sample saturation where no anomalous fading correction is made. Highlights • Fading correction of feldspar luminescence is explored using known age samples. • Dose response deviation from a single saturating exponential causes age overestimation. • A general order kinetic fit results in accurate age determination. • 2D 0 cannot be used to evaluate feldspar saturation, unless fading is corrected for. [ABSTRACT FROM AUTHOR]

Changes in East Asian summer and winter monsoon intensity have played a pivotal role in the prosperity and decline of society in the past, and will be important for future climate scenarios. However, the phasing of changes in the intensity of East Asian summer and winter monsoons on millennial and centennial timescales during the Holocene is unclear, limiting our ability to understand the factors driving past and future changes in the monsoon system. Here, we present a high resolution (up to multidecadal) loess record for the last 3.3 ka from the southern Chinese Loess Plateau that clearly demonstrates the relationship between changes in the intensity of the East Asian summer and winter monsoons, particularly at multicentennial scales. At multimillennial scales, the East Asian summer monsoon shows a steady weakening, while the East Asian winter monsoon intensifies continuously. At multicentennial scales, a prominent ∼700–800 yr cycle in the East Asian summer and winter monsoon intensity is observed, and here too the two monsoons are anti-phase. We conclude that multimillennial changes are driven by Northern Hemisphere summer insolation, while multicentennial changes can be correlated with solar activity and changing strength of the Atlantic meridional overturning circulation. [ABSTRACT FROM AUTHOR]

Objective: To identify factors associated with contraceptive planning in the immediate postpartum period.Methods: Survey of those receiving inpatient postpartum care in two tertiary hospitals/associated birthing units (Auckland, New Zealand). Multivariable analyses using logistic regression examined independent predictors of contraceptive planning.Results: Of 571 participants, those who recalled both antenatal and postpartum contraception discussions were more likely to have a contraceptive plan than those who recalled neither (aOR 5.6(2.8-11.5)).Conclusion: Both antenatal and postpartum contraceptive discussions are associated with postpartum contraceptive planning. [ABSTRACT FROM AUTHOR]

The evolution of Holocene moisture in semiarid and arid regions of Central Asia is key to understanding changes in current and future water resources, and has been a hotly debated topic in the past few decades. Central Asian loess deposits have shown potential as records of past moisture changes, particularly during the Holocene. Here, the variations in effective moisture during the Holocene in the semiarid regions of the Yili Basin, Central Asia, are obtained from three loess sections. Reliable chronologies were constructed using 26 quartz optically stimulated luminescence (OSL) ages. The strengthening pedogenesis, steady increases in magnetic susceptibility, and continuous decreases in mean grain size in the three loess sections all suggest that effective moisture continuously increased throughout the Holocene, indicating a dry early Holocene, a moderately humid middle Holocene, and a wet late Holocene. Rainfall carried by the Asian summer monsoon and the Westerlies contributes to the moisture changes in Central Asia. However, considering the dominance of evaporation over rainfall in controlling aridity-humidity shifts in this region, the continuous weakening of evaporation caused by a decrease in Northern Hemisphere summer insolation and associated atmospheric temperatures is primarily responsible for the wetting trend throughout the Holocene in the semiarid regions of the Yili Basin. • OSL chronologies of three loess sections in the Yili Basin are presented. • Pedostratigraphy, MS, and MGS are used to represent effective moisture. • Effective moisture shows an increasing trend during the Holocene. • Evaporation is dominant in controlling changes in effective moisture. [ABSTRACT FROM AUTHOR]

The periosteum is a highly vascularized, collagen-rich tissue that plays a crucial role in directing bone repair. This is orchestrated primarily by its resident progenitor cell population. Indeed, preservation of periosteum integrity is critical for bone healing. Cells extracted from the periosteum retain their osteochondrogenic properties and as such are a promising basis for tissue engineering strategies for the repair of bone defects. However, the culture expansion conditions and the way in which the cells are reintroduced to the defect site are critical aspects of successful translation. Indeed, expansion in human serum and implantation on biomimetic materials has previously been shown to improve in vivo bone formation. This study aimed to develop a protocol to allow for the expansion of human periosteum derived cells (hPDCs) in a biomimetic periosteal-like environment. The expansion conditions were defined through the investigation of the bioactive cues involved in augmenting hPDC proliferative and multipotency characteristics, based on transcriptomic analysis of cells cultured in human serum. Master regulators of transcriptional networks were identified, and an optimized periosteum-derived growth factor cocktail (PD-GFC; containing β-estradiol, FGF2, TNFα, TGFβ, IGF-1 and PDGF-BB) was generated. Expansion of hPDCs in PD-GFC resulted in serum mimicry with regard to the cell morphology, proliferative capacity and chondrogenic differentiation. When incorporated into a three-dimensional collagen type 1 matrix and cultured in PD-GFC, the hPDCs migrated to the surface that represented the matrix topography of the periosteum cambium layer. Furthermore, gene expression analysis revealed a down-regulated WNT and TGFβ signature and an up-regulation of CREB, which may indicate the hPDCs are recreating their progenitor cell signature. This study highlights the first stage in the development of a biomimetic periosteum, which may have applications in bone repair. Schematic representation of the study "Mapping human serum induced gene networks as a basis for the creation of biomimetic periosteum for bone repair." (This figure was produced using Servier Medical Art.) Image, graphical abstract [ABSTRACT FROM AUTHOR]

Abstract Basic assumptions of the single aliquot regenerative dose (SAR) protocol are tested using the violet stimulated luminescence (VSL) signal from quartz. The VSL signal is shown to be reduced to a sufficiently low background level between SAR steps, and the SAR protocol appears to adequately correct for sensitivity changes during measurement. The VSL SAR protocol can recover a large (405 Gy) laboratory beta dose within uncertainties, however the mean value for the dose recovery ratio is commonly 0.8 or less. This poor behaviour is echoed in the measurements of equivalent dose (D e) for a sample with an expected D e of ∼354 Gy, which underestimates D e by 50–70%. Further investigations are required to understand the mechanisms underlying these underestimations in VSL SAR D e values. Highlights • Compared two single aliquot regenerative dose protocols for VSL signal. • Protocols assessed to minimise recuperation and optimise signal depletion. • Partial success in dose recovery of ∼400 Gy using post-blue VSL signal. • VSL signal gives 50–79% underestimation of the expected D e. [ABSTRACT FROM AUTHOR]

Abstract Cathepsin C (CatC) is a highly conserved tetrameric lysosomal cysteine dipeptidyl aminopeptidase. The best characterized physiological function of CatC is the activation of pro-inflammatory granule-associated serine proteases. These proteases are synthesized as inactive zymogens containing an N-terminal pro-dipeptide, which maintains the zymogen in its inactive conformation and prevents premature activation, which is potentially toxic to the cell. The activation of serine protease zymogens occurs through cleavage of the N-terminal dipeptide by CatC during cell maturation in the bone marrow. In vivo data suggest that pharmacological inhibition of pro-inflammatory serine proteases would suppress or attenuate deleterious effects mediated by these proteases in inflammatory/auto-immune disorders. The pathological deficiency in CatC is associated with Papillon-Lefèvre syndrome (PLS). The patients however do not present marked immunodeficiency despite the absence of active serine proteases in immune defense cells. Hence, the transitory pharmacological blockade of CatC activity in the precursor cells of the bone marrow may represent an attractive therapeutic strategy to regulate activity of serine proteases in inflammatory and immunologic conditions. A variety of CatC inhibitors have been developed both by pharmaceutical companies and academic investigators, some of which are currently being employed and evaluated in preclinical/clinical trials. [ABSTRACT FROM AUTHOR]

Located at the crossroads between Africa and Eurasia, Arabia occupies a pivotal position for human migration and dispersal during the Late Pleistocene. Deducing the timing of humid and arid phases is critical to understanding when the Rub' al-Khali desert acted as a barrier to human movement and settlement. Recent geological mapping in the northern part of the Rub' al-Khali has enabled the Quaternary history of the region to be put into a regional stratigraphical framework. In addition to the active dunes, two significant palaeodune sequences have been identified. Dating of key sections has enabled a chronology of dune accretion and stabilisation to be determined. In addition, previously published optically stimulated luminescence (OSL) dates have been put in their proper stratigraphical context, from which a record of Late Pleistocene dune activity can be constructed. The results indicate the record of dune activity in the northern Rub' al-Khali is preservation limited and is synchronous with humid events driven by the incursion of the Indian Ocean monsoon. [ABSTRACT FROM AUTHOR]

This paper provides a brief overview of the most common dating techniques applied in palaeoclimate and palaeoenvironmental studies including four radiometric and isotopic dating methods (radiocarbon, 230 Th disequilibrium, luminescence, cosmogenic nuclides) and two incremental methods based on layer counting (ice layer, varves). For each method, concise background information about the fundamental principles and methodological approaches is provided. We concentrate on the time interval of focus for the INTIMATE (Integrating Ice core, MArine and TErrestrial records) community (60–8 ka). This dating guide addresses palaeoclimatologists who aim at interpretation of their often regional and local proxy time series in a wider spatial context and, therefore, have to rely on correlation with proxy records obtained from different archives from various regions. For this reason, we especially emphasise scientific approaches for harmonising chronologies for sophisticated and robust proxy data integration. In this respect, up-to-date age modelling techniques are presented as well as tools for linking records by age equivalence including tephrochronology, cosmogenic 10 Be and palaeomagnetic variations. Finally, to avoid inadequate documentation of chronologies and assure reliable correlation of proxy time series, this paper provides recommendations for minimum standards of uncertainty and age datum reporting. [ABSTRACT FROM AUTHOR]