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Evolution of Vγ9Vδ2 T-cells
(2014)
Human Vγ9Vδ2 T cells are the major subset of blood γδ T cells and account for 1-5% of blood T cells. Pyrophosphorylated metabolites of isoprenoid biosynthesis are recognized by human Vγ9Vδ2 T cells and are called as phosphoantigens (PAg). Isopentenyl pyrophosphate (IPP) and (E)-4-Hydroxy-3-methyl-but-2-enyl pyrophosphate (HMBPP) are among the few well studied PAg. IPP is found in all organisms while HMBPP is a precursor of IPP found only in eubacteria, plants and apicomplexaen parasite. Interestingly, the PAg reactive Vγ9Vδ2 T cells are so far identified only in human and higher primates but not in rodents. Hence, Vγ9Vδ2 T cells are believed to be restricted to primates. With regard to PAg recognition, a Vγ9JP recombined TCRγ chain and certain CDR3 motifs of the TCR chain are mandatory. The BTN3A1 molecule is essential for a response to PAg. BTN3 is a trans-membrane protein belonging to butyrophilin family of proteins. Though BTN3A1 was found to be essential for PAg presentation, the exact molecular basis of PAg presentation still remains unclear.
This thesis presents new data on the evolution of Vγ9Vδ2 TCR and its ligands (BTN3) as well as the genetic basis of PAg presentation to Vγ9Vδ2 TCR.
The comprehensive analysis of genomic database sequences at NCBI and other public domain databases revealed for the first time that Vγ9, Vδ2 and BTN3 genes emerged and co-evolved along with the placental mammals. Vγ9, Vδ2 and BTN3 genes are scattered across mammalian species and not restricted to primates. But interestingly, all three genes are highly conserved between phylogenetically distinct species. Moreover, the distribution pattern of Vγ9, Vδ2 TCR genes and BTN3 genes suggests a functional association between these genes representing the TCR - ligand relationship. Alpaca (Vicugna pacos), a member of the camelid family, is one among the 6 candidate non-primate species which were found to possess functional Vγ9, Vδ2 and BTN3 genes.
From peripheral lymphocytes of alpaca, Vγ9 chain transcripts with a characteristic JP rearrangement and transcripts of Vδ2 chains with a CDR3 typical for PAg-reactive TCR were identified. The transduction of αβ TCR negative mouse thymoma BW cells with alpaca Vγ9 and Vδ2 TCR chains resulted in surface expression of the TCR complex as it was deduced from detection of cell surface expression of mouse CD3. Cross-linking of alpaca Vγ9Vδ2 TCR transductants with anti-CD3ε led to IL-2 production which confirmed that alpaca Vγ9 and Vδ2 TCR chains pair to form a functional TCR. Besides the conservation of human like Vγ9 and Vδ2 TCR chains, alpaca has conserved an orthologue for human BTN33A1 as well. Interestingly, the predicted PAg binding sites of human BTN3A1 was 100% conserved in deduced amino acid sequence of alpaca BTN3A1. All together alpaca is a promising candidate for further studies as it might have preserved Vγ9Vδ2 T cells to function in surveillance of stress and infections.
This thesis also provides the sequence of Vγ9Vδ2 TCR of African green monkey (Chlorocebus aethiops), which was previously unknown. Moreover, our data indicates the lack of any species specific barrier which could hinder the PAg presentation by African monkey derived COS cells to human Vγ9Vδ2 TCR and vice versa of human cells to African green monkey Vγ9Vδ2 TCR which was in contradiction to previously reported findings.
Apart from the above, the thesis also presents new data on the genetic basis of PAg presentation to Vγ9Vδ2 T cells, which revealed that human chromosome 6 is sufficient for the presentation of exogenous and endogenous PAg. By employing human/mouse somatic hybrids, we identified the role of human chromosome 6 in PAg presentation and in addition, we observed the lack of capacity of human chromosome 6 positive hybrids to activate Vγ9Vδ2 TCR transductants in the presence of the alkylamine sec-butylamine (SBA). Investigation of Chinese hamster ovary (CHO) cells containing the human chromosome 6 also yielded similar results. This suggests that aminobisphosphonates (zoledronate) and alkylamines employ different mechanisms for activation of Vγ9Vδ2 T cells although both have been described to act by inhibition of farnesyl pyrophosphate synthase activity which is known to increase intracellular levels of the IPP.
In conclusion, this thesis suggests that Vγ9, Vδ2 and BTN3 genes controlling Vγ9Vδ2 TCR- ligand relationship emerged and co-evolved along with placental mammals; and also identified candidate non-primate species which could possess Vγ9Vδ2 T cells. Furthermore, it suggests alpaca as a promising non-primate species to investigate the physiological function of Vγ9Vδ2 T cells. With respect to PAg antigen presentation it was shown that chromosome 6 is essential and sufficient for exogenous and endogenous PAg presentation. Moreover, the alkylamine SBA and aminobisphosphonate zoledronate may engage different cellular mechanism to exert inhibition over IPP consumption. The thesis raises interesting questions which need to be addressed in future: 1) What are the environmental and evolutionary factors involved in preservation of Vγ9Vδ2 T cells only by few species? 2) What could be the functional nature and antigen recognition properties of such a conserved T cell subset? 3) What is the genetic and molecular basis of the differential capacity of human chromosome 6 bearing rodent-human hybridoma cells in activating Vγ9Vδ2 T cells in presence of SBA and aminobisphosphonates?
The subject of this thesis is the controllability of interconnected linear systems, where the interconnection parameter are the control variables. The study of accessibility and controllability of bilinear systems is closely related to their system Lie algebra. In 1976, Brockett classified all possible system Lie algebras of linear single-input, single-output (SISO) systems under time-varying output feedback. Here, Brockett's results are generalized to networks of linear systems, where time-varying output feedback is applied according to the interconnection structure of the network. First, networks of linear SISO systems are studied and it is assumed that all interconnections are independently controllable. By calculating the system Lie algebra it is shown that accessibility of the controlled network is equivalent to the strong connectedness of the underlying interconnection graph in case the network has at least three subsystems. Networks with two subsystems are not captured by these proofs. Thus, we give results for this particular case under additional assumption either on the graph structure or on the dynamics of the node systems, which are both not necessary. Additionally, the system Lie algebra is studied in case the interconnection graph is not strongly connected. Then, we show how to adapt the ideas of proof to networks of multi-input, multi-output (MIMO) systems. We generalize results for the system Lie algebra on networks of MIMO systems both under output feedback and under restricted output feedback. Moreover, the case with generalized interconnections is studied, i.e. parallel edges and linear dependencies in the interconnection controls are allowed. The new setting demands to distinguish between homogeneous and heterogeneous networks. With this new setting only sufficient conditions can be found to guarantee accessibility of the controlled network. As an example, networks with Toeplitz interconnection structure are studied.
The auditory system is an exquisitely complex sensory organ dependent upon the synchronization of numerous processes for proper function. The molecular characterization of hereditary hearing loss is complicated by extreme genetic heterogeneity, wherein hundreds of genes dispersed genome-wide play a central and irreplaceable role in normal hearing function. The present study explores this area on a genome-wide and single gene basis for the detection of genetic mutations playing critical roles in human hearing.
This work initiated with a high resolution SNP array study involving 109 individuals. A 6.9 Mb heterozygous deletion on chromosome 4q35.1q35.2 was identified in a syndromic patient that was in agreement with a chromosome 4q deletion syndrome diagnosis. A 99.9 kb heterozygous deletion of exons 58-64 in USH2A was identified in one patient. Two homozygous deletions and five heterozygous deletions in STRC (DFNB16) were also detected. The homozygous deletions alone were enough to resolve the hearing impairment in the two patients. A Sanger sequencing assay was developed to exclude a pseudogene with a high percentage sequence identity to STRC from the analysis, which further solved three of the six heterozygous deletion patients with the hemizygous, in silico predicted pathogenic mutations c.2726A>T (p.H909L), c.4918C>T (p.L1640F), and c.4402C>T (p.R1468X). A single patient who was copy neutral for STRC and without pathogenic copy number variations had compound heterozygous mutations [c. 2303_2313+1del12 (p.G768Vfs*77) and c.5125A>G (p.T1709A)] in STRC. It has been shown that STRC has been previously underestimated as a hearing loss gene. One additional patient is described who does not have pathogenic copy number variation but is the only affected member of his family having hearing loss with a paternally segregating translocation t(10;15)(q26.13;q21.1).
Twenty-four patients without chromosomal aberrations and the above described patient with an USH2A heterozygous deletion were subjected to a targeted hearing loss gene next generation sequencing panel consisting of either 80 or 129 hearing-relevant genes. The patient having the USH2A heterozygous deletion also disclosed a second mutation in this gene [c.2276G>T (p.C759F)]. This compound heterozygous mutation is the most likely cause of hearing loss in this patient. Nine mutations in genes conferring autosomal dominant hearing loss [ACTG1 (DFNA20/26); CCDC50 (DFNA44); EYA4 (DFNA10); GRHL2 (DFNA28); MYH14 (DFNA4A); MYO6 (DFNA22); TCF21 and twice in MYO1A (DFNA48)] and four genes causing autosomal recessive hearing loss were detected [GJB2 (DFNB1A); MYO7A (DFNB2); MYO15A (DFNB3), and USH2A]. Nine normal hearing controls were also included. Statistical significance was achieved comparing controls and patients that revealed an excess of mutations in the hearing loss patients compared to the control group. The family with the GRHL2 c.1258-1G>A mutation is only the second family published worldwide with a mutation described in this gene to date, supporting the initial claim of this gene causing DFNA28 hearing loss. Audiogram analysis of five affected family members uncovered the progressive nature of DFNA28 hearing impairment. Regression analysis predicted the annual threshold deterioration in each of the five family members with multiple audiograms available over a number of years.
Platelets are important players in haemostasis and their activation is essential to limit post-traumatic blood loss upon vessel injury. On the other hand, pathological platelet activation may lead to thrombosis resulting in myocardial infarction and stroke. Platelet activation and subsequent thrombus formation are, therefore, tightly regulated and require a well-defined interplay of platelet surface receptors, intracellular signalling molecules, cytoskeletal rearrangements and the activation of the coagulation cascade.
In vivo thrombosis and haemostasis models mimic thrombus formation at sites of vascular lesions and are frequently used to assess thrombotic and haemostatic functions of platelets. In this dissertation, different in vivo models were used in mice to address the question at what level a reduced platelet count (PC) compromises stable thrombus formation. To study this, mice were rendered thrombocytopenic by low-dose anti-GPIbα antibody treatment and subjected to a tail bleeding time assay as well as to four different in vivo thrombosis models. Haemostasis and occlusive thrombus formation in small vessels were only mildly affected even at severe reductions of the PC. In contrast, occlusive thrombus formation in larger arteries required higher PCs demonstrating that considerable differences in the sensitivity for PC reductions exist between these models.
In a second part of this study, mice were rendered thrombocytopenic by injection of high-dose anti-GPIbα antibody which led to the complete loss of all platelets from the circulation for several days. During recovery from thrombocytopenia, the newly generated platelet population was characterised and revealed a defect in immunoreceptor tyrosine-based activation motif (ITAM)-signalling. This defect translated into impaired arterial thrombus formation.
To further investigate ITAM-signalling in vivo, genetically modified mice were analysed which display a positive or negative regulation of platelet ITAM-signalling in vitro. Whereas mice lacking the adapter Grb2 in platelets showed a delayed thrombus formation in vivo after acetylsalicylic acid treatment, Clp36ΔLIM bone marrow chimeric mice and SLAP/SLAP2-deficient mice displayed pro-thrombotic properties in vivo. Finally, mice lacking the adapter protein EFhd2 were analysed in vitro and in vivo. However, EFhd2-deficient platelets showed only a minor increase in the procoagulant activity compared to control.
Function and regulation of phospholipase D in blood platelets: in vitro and in vivo studies in mice
(2014)
Summary
Platelet activation and aggregation are crucial for primary hemostasis but can also result in occlusive thrombus formation. Agonist induced platelet activation involves different signaling pathways leading to the activation of phospholipases (PL) which produce second messengers. While the role of PLCs in platelet activation is well established, less is known about the relevance of PLDs. In the current study, the function and regulation of PLD in platelets was investigated using genetic and pharmacological approaches.
In the first part of this thesis, adhesion, activation and aggregation of platelets from mice lacking PLD2 or both PLD1 and PLD2 were analyzed in vitro and in vivo. While the absence of PLD2 resulted in slightly reduced PLD activity in platelets, it had no detectable effect on the platelet function in vitro and in vivo. However, the combined deficiency of both PLD isoforms resulted in defective alpha-granule release and protection in a model of ferric chloride induced arteriolar thrombosis, effects that were not observed in mice lacking only one PLD isoform. These results revealed, for the first time, redundant roles of PLD1 and PLD2 in platelet alpha-granule secretion and indicate that this may be relevant for pathological thrombus formation. Thus, PLD might represent a promising target for antithrombotic therapy.
Thus, this hypothesis was tested more directly in the second part of this thesis. The effects of pharmacological inhibition of PLD activity on hemostasis, thrombosis and thrombo-inflammatory brain infarction in mice were assessed. Treatment of platelets with the reversible, small molecule PLD inhibitor 5-Fluoro-2-indolyl des-chlorohalopemide (FIPI) led to a specific blockade of PLD activity that was associated with reduced -granule release and integrin activation. Mice that received FIPI at a dose of 3 mg/kg displayed reduced occlusive thrombus formation upon chemical injury of carotid arteries or mesenterial arterioles. Similarly, FIPI-treated mice had smaller infarct sizes and significantly better motor and neurological function 24 hours after transient middle cerebral artery occlusion. This protective effect was not associated with major intracerebral hemorrhage or prolonged tail bleeding times. Thus, pharmacological PLD inhibition might represent a safe therapeutic strategy to prevent arterial thrombosis or ischemic stroke.
After revealing a central role for PLD in thrombo-inflammation, the regulation of PLD activity in platelets was analyzed in the last part of the thesis. Up to date, most studies made use of inhibitors potentially exerting off-target effects and consequently PLD regulation is discussed controversially. Therefore, PLD activity in mice genetically lacking potential modulators of PLD activity was determined to address these controversies. These studies revealed that PLD is tightly regulated during initial platelet activation. While integrin outside-in signaling and Gi signaling was dispensable for PLD activation, it was found that PLC dependent pathways were relevant for the regulation of PLD enzyme activity.
The interim reporting process provides decision-useful information to investors and market participants. However the legal circumstances of external interim auditor reviews differ worldwide. A mandatory review rule in the US as opposed to a contrary decision of the German legislator raises the question of the cost-benefit-relation of auditor reviews. Using a German sample of 1,023 firm-year observations from 2007 to 2010, I extract the costs and the benefits of voluntary semi-annual reviews. The unique German legal environment makes it possible to split the cost effect of a review in the price effect (included in audit-related fees) and a possible reduction of audit fees resulting from an improved year-around audit process. I observe a significant increase of audit and audit-related fees of around 14.5% (total fee effect). Additionally, the study provides evidence on declining audit fees for reviewed firms as compared to a matched sample of non-reviewed firms. The effect of an interim review on quarterly earnings quality – using discretionary accruals as an earning management proxy – shows no significant influence.
This study investigates the effect of the error announcement risk on the demand for voluntary interim auditor reviews. Material changes in the German legal environment in 2007 introduced an enforcement system for semi-annual financial reports. The demand for voluntary semi-annual reviews increased significantly from 0.8% in 2006 to 14.6% in 2007 and increased further to 19.5% until 2010 for a sample of 1,278 firm-year observations. This study addresses the question whether the enforcement structure and the resulting error announcement risk exposure have an influence on voluntary external monitoring. After controlling for agency costs, the corporate governance structure, and selected review cost factors, results of a logistic regression analysis show a positive influence of error announcement risk on the likelihood of engaging an auditor to review the semi-annual interim report. The findings contribute to the literature by demonstrating that the quality of the enforcement system and the risk of error findings influence the review decision of the board of directors positively.
In 2004 German legislation established the Financial Reporting Enforcement Panel. In 147 cases since then, the panel has ordered the announcement of errors in previously disclosed and audited financial statements of German firms. We use this unique dataset to evaluate the consequences of increasing earnings management over time on enforcement releases and their recognition in audit fees. Ettredge et al. (2010) provide evidence on a phenomenon called ‘balance sheet bloat’ that is due to income increasing earnings management and later influences the disclosure of misstated financial statements. Thus, the evidence of earnings management recognition in audit fees (Abbott et al. 2006) and the hypothesis of future information content in fees by Stanley (2011) leads us to hypothesize that auditors recognize increasing audit risk in audit fees before the enforcement process starts. We extend related earnings management and audit fee literature by modeling the development of earnings management within the misstatement firms and systematically link it to auditor reactions. We find significant predictive power of different commonly used accrual measures for enforcement releases in the period prior and up to the misstatement period. In this period of time, we also observe an audit fee increase, e.g. the recognition of increased audit risk. We investigate an audit fee effect after the misstatement period but find no significant relation.
Pulse-Sequence Approaches for Multidimensional Electronic Spectroscopy of Ultrafast Photochemistry
(2014)
Observing chemical reactions in real time with femtosecond laser pulses has evolved into a very popular field of research since it provides fascinating insights into the nature of photochemical transformations. Nevertheless, many photochemical reactions are still too complex for which reason the underlying mechanisms and all engaged species cannot be identified thoroughly. In these cases, conventional time-resolved spectroscopy techniques reach their technical limits and advanced approaches are required to follow the conversion of reactants to their products including all reaction intermediates.
The aim of this work was therefore the development of novel methods for ultrafast spectroscopy of photoreactive systems. Though the concept of coherent multidimensional spectroscopy has so far exclusively been used to explore photophysical phenomena, it also offers great potential for the study of photochemical processes due to its capability of extracting spectroscopic information along several frequency dimensions. This allows resolving the photochemical connectivity between various interconvertible molecular species with ultrafast temporal resolution on the basis of their absorption and emission properties as the spectral correlations are explicitly visualized in the detected spectra.
The ring-open merocyanine form of the photochromic compound 6-nitro BIPS was studied in Chap. 4 of this work. Merocyanines and their associated ring-closed spiropyrans are promising candidates for future applications as, for instance, molecular electronics or optical data storage due to their unique property of being switchable between two stable congurations via light illumination. Transient absorption with sub-50 fs temporal resolution and broadband probing was employed to characterize the photodynamics of this system with variable excitation wavelengths. Using global data analysis, it could be inferred that two different merocyanine isomers with differing excited-state lifetimes exist in solution. These isomers differ in the cis/trans conguration in the last bond of the methine bridge. The minority of isomers exist in the all-trans conguration (TTT) while the isomer with a cis conguration of the third dihedral angle (TTC) is dominant. A characteristic band, detected after long pump-probe delays, was attributed to the unidirectional cis->trans photoisomerization reaction of the TTC to the TTT form. The quantum yield of the reaction was estimated to be (18+-4) %. In addition, pronounced coherent vibrational wave-packet oscillations were observed and it was concluded that these signatures are related to the product formation.
Coherent two-dimensional electronic spectroscopy was successfully implemented using a partially collinear pump-probe beam geometry in combination with a femtosecond pulse shaper. The use of a whitelight probe continuum enabled us to probe contributions far-off the diagonal over the complete visible range. By properly adjusting the relative phase between the first two laser pulses with the pulse shaper, the principle of phase-cycling was explained and it was demonstrated that the measurement can be carried out in the so-called "rotating frame" in which the observed frequencies detected during the coherence time are shifted to lower values. It was shown that these concepts allow the extraction of the desired background-free photon echo while the amount of necessary data points is highly reduced.
In order to put our proposal of multidimensional spectroscopy of photoreactive systems into practice, third-order two- and three-dimensional spectroscopy was then employed for an in-depth analysis of a photoreactive process, in which the photoisomerization of 6-nitro BIPS served as a model system. The measured two-dimensional spectra revealed the cis->trans photoisomerization after long population times. By collecting a large data set of two-dimensional spectra for short population times and by applying a Fourier transform along the population time axis, the third-order three-dimensional spectrum was obtained. The novelty of this approach compared to coherent two-dimensional spectroscopy is the introduction of a third axis associated with the vibrational frequencies of the molecular system. In this way, the formation of the reaction product was evidenced and it was shown that the product is formed in its first excited singlet state within 200 fs after excitation. This method hence visualizes the photochemical connections between different reactive molecular species in an intuitive manner and further exposes the normal modes connecting reactant and product. Such conclusions cannot be drawn with conventional third-order techniques such as transient absorption since they are
not capable of capturing the full third-order response, but only a subset of it. The reaction mechanism and the role of the observed vibrational modes were uncovered by comparing the experimental data with the results of high-level quantum-chemical calculations performed by our collaborators in the group of Prof. B. Engels from the
theoretical chemistry department at the University of Würzburg. Specific calculated molecular normal modes could be assigned to the experimentally observed vibrational frequencies and potential energy surfaces of the electronic ground state and of the first excited state were computed. The technique implemented in this chapter is general and is applicable for the time-resolved analysis of a wide range of chemical reaction networks.
In the first part of Chap. 5, coherent two-dimensional spectroscopy was employed to track the reaction paths of the related 6,8-dinitro BIPS after S1 excitation. Several differences to the photochemical properties of 6-nitro BIPS were found. From the 2D spectra, the cis-trans isomerization between the two merocyanine isomers could be excluded as a major reaction path for this compound. To explore the dynamics after reexcitation to higher-lying electronic states, pump-repump-probe spectroscopy was implemented and the formation of a new species, a radical cation, was observed. To identify the precursor isomer, triggered-exchange two-dimensional spectroscopy, a fifth-order technique previously only available in the infrared regime for vibrational transitions, was implemented for the first time for electronic excitations in the visible. This approach combines the properties of the pump-repump-probe technique with the potential of coherent two-dimensional spectroscopy. It correlates the absorption frequency of a reactive molecular species with the emission signatures of the product formed from this species after an additional absorption of a photon. Using this method, it was unambiguously proven that only the TTC isomer reacts to the radical cation thus forming the precursor species of the reaction. Electronic triggered-exchange two-dimensional spectroscopy is hence another improved technology for time-resolved spectroscopy with applications in the study of multistep photoreactions and higher-lying electronic states. While in the two preceding chapters third- and fifth-order experiments were discussed that neglect the vectorial character of light-matter interactions, Chap. 6 focused on a novel theoretical formalism enabling the description of light fields optimized for polarization-sensitive higher-order nonlinearities. This formalism is based on the von Neumann time-frequency representation of shaped femtosecond laser pulses which permits the definition of multipulse sequences on a discrete time-frequency lattice. Hence, not only the temporal spacing between subpulses is adjustable, but also the center frequencies may be adapted such that they fit the experimental requirements. This method was generalized to the description of pulse sequences with time-varying polarization states. It was shown that by using this description, the polarization ellipticity, orientation angle, relative phase and intensity, and the time-frequency location of each subpulse is explicitly controllable. The accuracy of the transformations from Fourier space to von Neumann domain and vice versa was demonstrated. Moreover, a strict accordance between the von Neumann polarization parameters with the conventional parameters in time domain was found for well separated subpulses. A potential future application of this approach is polarization-sensitive multidimensional spectroscopy in which hidden cross peaks may be isolated by defining the pulses in the von Neumann picture with suitable polarization sequences. This method could also be used in quantum control experiments in which the polarization of the light field is used as a major control knob.
This thesis summarizes our efforts to open the field of femtochemistry to the concept of coherent multidimensional electronic spectroscopy. Making use of femtosecond pulse shaping, sub-50 fs temporal resolution, broadband spectral probing, higher-order nonlinearities, and new types of laser pulse descriptions, the presented methods might stimulate further future advancements in this research area.
The dissertation at hand focuses on the enforcement of accounting standards in Germany. The legal basis of the external enforcement of accounting standards in Germany was created by the „Bilanzkontrollgesetz” (Financial Reporting Enforcement Act) at the end of 2004. An enforcement mechanism was installed to enforce accounting standard compliance by regular reviews of disclosed financial statements. The system was established as implementation of EU guidelines. Since 2005, International Financial Reporting Standards (IFRS) shall be applied for consolidated financial statement of firms listed on a regulated market segment within the European Union (EU) (Regulation EC No. 1606/2002). Simultaneously to the harmonization of accounting standards, the EU fostered the standardization of enforcement systems to ensure compliance with international accounting standards. Par. 16 of the so-called “IAS Regulation” mandates the “Committee of European Securities Regulators” (CESR) to “develop a common approach to enforcement". Germany’s unique two-tiered system operates since July 2005; it involves the “Deutsche Pruefstelle fuer Rechnungslegung” (Financial Reporting Enforcement Panel), a newly established private organization primarily assigned to conduct the reviews. As the second tier, the „Bundesanstalt fuer Finanzdienstleistungsaufsicht” (Federal Financial Supervisory Authority) has the sovereign authority to order the publication of errors („error announcements“) and if necessary, to force the cooperation of firms in the review process.
The dissertation is structured as follows. A general introduction focuses on the theoretical background and the reasoning for the need of external enforcement mechanisms. The common approach to enforcement in the European Union is described. Building on this, the thesis consists of three individual essays that analyze three specific questions in the context of the enforcement of financial reporting standards in Germany.
The first paper focuses on the systematical evaluation of the information contained in 100 selected error announcements (from a total population of 151 evaluable announcements). The study finds that error announcements on average contain 3.64 single errors and 77% affect the reported profit. Relatively small as well as big, highly levered and rather unprofitable firms are overrepresented in the sample of misstatement firms. In a second step, the essay investigates the development of censured firms over time; the pre- and post-misstatement development of the firms in terms of balance sheet data, financial ratios and (real) earnings management are tracked. The analysis detects increasing leverage ratios and a decline in profitability over time. In the year of misstatement firms report large total and discretionary accruals, indicating earnings management. Compared to matched control firms, significant differences in profitability, market valuation, earnings management and real activities manipulations are observable. A major contribution of this first study is the examination of trends in financial data and (real) earnings management over a number of years surrounding misstatements as well as the elaboration of the distinction to non-misstating firms. The results show the meaning of the enforcement of IFRS for the quality of financial reporting to standard setters, policy makers, and investors in Germany.
The second paper examines the interrelation of enforcement releases, firm characteristics and earnings quality. Prior literature documents the correlation between underperformance in financial ratios and the probability of erroneous disclosure of financial statements; this study provides evidence for differences in characteristics between firms with enforcement releases and control firms as well as a broad sample of German publicly traded firms (4,730 firm-year observations). Furthermore, research affirms the connection of financial ratios to earnings quality metrics. The accuracy of financial information is considered to be correlated with its quality and therefore the differences in earnings quality between various sub-samples is examined. Overall, the results document the underperformance in important financial ratios as well as indicate an inferior earnings quality of firms subject to enforcement releases vis-a-vis the control groups. These results hold with regard to both different earnings quality specifications and different periods observed. This study appends the earnings quality discussion and contributes to develop a comprehensive picture of accounting quality for the unique institutional settings of Germany. The paper shows that a conjoint two-tier public and private enforcement system is effective and might be an adequate model for other countries. Implications for the regulation of corporate governance, the enforcement panel and the auditor are identified.
The third essay additionally considers the role of the auditor. The firms subject to error announcements are used to evaluate the consequences of increasing earnings management over time on enforcement releases and their recognition in audit fees. Prior literature provides evidence on a phenomenon called „balance sheet bloat” that is due to income increasing earnings management and later influences the disclosure of misstated financial statements. The evidence of earnings management recognition in audit fees and findings on the content of future information in audit fees leads to the hypothesis that auditors recognize increasing audit risk in fees before the enforcement process starts. The study extends related earnings management and audit fee literature by modeling the development of earnings management within the misstatement firms and systematically link it to auditor reactions. Significant predictive power of different commonly used accrual measures for enforcement releases in the period prior and up to the misstatement period are found by the study. In the same period of time an increase in audit fees, e.g. the recognition of increased audit risk, can be observed. A possible audit fee effect after the misstatement period is investigated, but no significant relation is obtained.
The dissertation closes with a summary of the main findings, a conclusion to the connection of the three essays as well as subsumption of findings in the accounting literature.
A precious treasure in traditional Chinese medicine (TCM), acupuncture played a vital and irreplaceable role in contributing to people’s health in the thousands of years of Chinese history, and in 2010 was officially added to the “Representative List of the Intangible Cultural Heritage of Humanity” by the United Nations. Because of the side-effects of long-term drug therapy for pain, and the risks of dependency, acupuncture has been widely accepted as one of the most important alternative choice therapies for treating varieties of acute and chronic pain-related disorders. The clinical application and scientific mechanism research of acupuncture have therefore increased intensively in the last few decades. Besides hand acupuncture, other treatment approaches e.g. electroacupuncture (EA) have been widely accepted and applied as an important acupuncture-related technique for acupuncture analgesia (AA) research. The involvement of opioid peptides and receptors in acute AA has been shown via pre-EA application of opioid receptor/peptide antagonists. However, existing publications still cannot illuminate the answer to the following question: how does sustained antinociception happen by EA treatment? The hypothesis of opioid peptide-mediated tonic AA might be able to answer the question.
In the first part of this thesis, the institution of a reproducible acupuncture treatment model as well as the endogenous opioid-related mechanisms was demonstrated. An anatomically-based three-dimensional (3D) rat model was established to exhibit a digital true-to-life organism, accurate acupoint position and EA treatment protocol on bilateral acupoint GB-30 Huantiao. The optimal EA treatment protocol (100 Hz, 2-3 mA, 0.1 ms, 20 min) at 0 and 24 h after induction of inflammatory pain by complete Freund’s adjuvant (CFA) on conscious free-moving rats was then established. EA elicited significant sustained mechanical and thermal antinociception up to 144 h. Post-EA application of opioid receptors (mu opioid receptor, MOR; delta opioid receptor, DOR) antagonists naloxone (NLX) and naltrindole (NTI), or opioid peptide antibodies anti-beta-endorphin (anti-END), met-enkephalin (anti-ENK) or -dynorphin A (anti-DYN) could also block this effect at a late phase (96 h) of CFA post-EA, which suggested opioid-dependent tonic analgesia was produced by EA. Meanwhile, EA also reduced paw temperature and volume at 72-144 h post CFA indicating anti-inflammatory effects. Nociceptive thresholds were assessed by paw pressure threshold (Randall-Sellito) or paw withdrawal latency (Hargreaves) and an anti-inflammatory effect was evaluated by measurement of plantar temperature and volume of inflamed paw.
The second part of the thesis further suggests the correlation between the chemokine CXCL10 (= interferon-gamma inducible protein 10, IP-10) and opioid peptides in EA-induced antinociception. Based on a comprehensive Cytokine Array of 29 cytokines, targeted cytokines interleukin (IL)-1alpha, interleukin (IL)-1beta, tumor necrosis factor (TNF)-alpha, interleukin (IL)-4, interleukin (IL)-13, interferon (IFN)-gamma as well as CXCL10 were selected and quantified by enzyme-linked immunosorbent assay (ELISA), and real time reverse transcription-polymerase chain reaction (RT-PCR) quantification confirmed upregulation of CXCL10 mRNA at both 72 and 96 h. The following hyperalgesic assessment suggested the antinociceptive effect of CXCL10. The double immunostaining localizing opioid peptides with macrophages expressed the evident upregulation of CXCR3-receptor of CXCL10 in EA treated samples as well as the significant upregulation or downregulation of opioid peptides by repeated treatment of CXCL10 or antibody of CXCL10 via behavioral tests and immune staining. Subsequent immunoblotting measurements showed non-alteration of opioid receptor level by EA, indicating that the opioid receptors did not apparently contribute to AA in the present studies. In vitro, CXCL10 did not directly trigger opioid peptide END release from freshly isolated rat macrophages. This might implicate an indirect property of CXCL10 in vitro stimulating the opioid peptide-containing macrophages by requiring additional mediators in inflammatory tissue.
In summary, this project intended to explore the peripheral opioid-dependent analgesic mechanisms of acupuncture with a novel 3D treatment rat model and put forward new information to support the pivot role of chemokine CXCL10 in mediating EA-induced tonic antinociception via peripheral opioid peptides.