股权激励契约设计与公司盈余管理行为

以2006年公告股权激励方案的上市公司为研究对象，运用其股权激励方案公告后3年的相关数据，基于应计项目与线下项目盈余管理的双重计量视角，实证分析股权激励契约的设计对激励后公司盈余管理方式与强度的影响。研究发现：股权激励方案公告后，相关公司应计项目和线下项目的盈余管理都存在，且公司管理层倾向于实施应计项目盈余管理方式。相对于实施业绩股票模式的公司，实施股票期权模式公司的线下项目盈余管理会显著减少，而应计项目盈余管理减少不明显。激励规模越大，行权条件设计的越严格，无论是应计项目还是线下项目盈余管理均会增强。激励计划的有效期设计的越长，线下项目盈余管理会显著减少，应计项目盈余管理减少不明显。     

Decreased expression of EphA5 is associated with Fuhrman nuclear grade and pathological tumour stage in ccRCC

The incidence of renal cell carcinoma is increasing all over the world. The molecular mechanisms for tumorigenesis, progression and prognosis are still unknown. The erythropoietin‐producing hepatoma amplified sequence (Eph) receptors have been reported to be expressed aberrantly in many types of human cancers and in particular EphA5 may play a role in certain human cancers. In this study, a set of clear cell renal cell carcinoma (ccRCC) tissues were subjected to immunohistochemistry. The relationship between EphA5 protein expression and clinicopathological parameters was statistically analysed. Our data show that EphA5 protein was negatively (0) or weakly (1+) expressed in 48 of 78 (61.5%), moderately (2+) expressed in 15 of 78 (19.2%) and strongly (3+) expressed in 15 of 78 (19.2%) tumour samples of ccRCC. Decreased expression of EphA5 was detected more often in females than in males (P = 0.017, r_s = ?0.267). Expression of EphA5 was related negatively to Fuhrman grade (P = 0.013, r_s = ?0.279) and pathological tumour stage pT (P = 0.003, r_s = ?0.334). No relation between the expression of EphA5 and age of patients was found (P = 0.107, r_s = 0.184). Fuhrman grade and pT stage are the most important factors used in prognosis of ccRCC. Hence this study may provide a new and useful prognostic marker in the clinical practice of ccRCC.     

Post-stroke delirium risk factors,signs and symptoms of onset and outcomes as perceived by expert nurses: A focus group study

BackgroundHigher rates of delirium have been reported among patients with acute stroke. However, poorly modifiable risk factors have been documented to date while sign and symptoms capable of early detecting its onset and outcomes in this specific population have been largely neglected. The aim of this study was to emerge nurses’ clinical knowledge and experiences regarding post-stroke delirium (a) risk factors, (b) signs and symptoms of delirium onset, and (c) outcomes.MethodA qualitative study based upon focus groups have been performed on 2019 and here reported according to the COnsolidated criteria for REporting Qualitative research. A purposeful sample of 28 nurses was invited to participate in focus groups at two Italian hospitals, and 20 participated. A semi-structured question guide was developed; all focus groups were audio recorded and then transcribed verbatim. Two researchers independently analysed, coded and categorised the findings according to the main research question. A member checking with ten nurses was also performed to ensure rigour.ResultsFour risk factors emerged (a) at the individual level; (b) associated with previous (e.g., dementia) and the current clinical condition (stroke), (c) associated with the nursing care delivered, and (d) associated with the hospital environment. In their daily practice, nurses suspect the onset of delirium when some motor, verbal or multidimensional signs and symptoms occur. The delirium episodes affect outcomes at the individual, family, and at the system levels.ConclusionsIn a field of research in need of study, we have involved expert nurses who shared their tacit knowledge to gain insights regarding risk factors, early signs and symptoms of delirium and its outcomes to address future directions of this research field.