purpose: this paper addresses whether and how the sarbanes-oxley act of 2002(sox) affects shareholder wealth (firm value) by focusing on the trade-off between improved corporate governance leading to a lower cost of capital and increased managerial compliance costs of regulations. design/methodology: we use an analytical model of solving the management utility maximization function and the chan...

Regulators and practitioners are concerned about whether SOX Sections 302 and 404 IT-related implementation costs affect the market value of firms in the IT industry. Prior studies indicate that network advantages are the key feature of information-based industries and that E-commerce firms are a major segment of that industry. SOX Section 404 was expected to have significant impact on firms wi...

I’ve heard about the Superbowl focused on the ads. This year, of course, was different. Sure, there was plenty of speculation about the ads, but most of the discussion had to do with the New Orleans Saints finally qualifying. It’s not easy to have an even more losing reputation than the pre-2004 Boston Red Sox. At least Red Sox fans knew that their team had won the World Series once upon a time...

We have identified a novel Drosophila Sox-domain gene, Sox100B, related to the vertebrate group E genes Sox9 and Sox10. In vertebrates, group E Sox genes are expressed in the developing gonad, adult kidney and gut as well as other tissues. During embryogenesis in Drosophila, Sox100B is expressed in two rows of large intestinal cells, in midgut basophilic cells, in the Malpighian tubules and at ...

Sox proteins belong to the HMG box superfamily of DNA-binding proteins and are found throughout the animal kingdom. They are involved in the regulation of such diverse developmental processes as germ layer formation, organ development and cell type specifi-cation. Hence, deletion or mutation of Sox proteins often results in developmental defects and congenital disease in humans. Sox proteins pe...

High expression of the B1 Sox genes, Sox2 and Sox3, is associated with the development of definitive neural primordia, the neural plates, in early stage embryos. However, in the caudal lateral epiblast (CLE) where axial stem cells reside, Sox2 and Sox3 are expressed at low levels, together with Brachyury. Because axial stem cells are the bipotential precursors of the neural plate and paraxial m...

Electrophoretic Mobility Shift Assays (EMSA) are an instrumental tool to characterize the interactions between proteins and their target DNA sequences. Radioactivity has been the predominant method of DNA labeling in EMSAs. However, recent advances in fluorescent dyes and scanning methods have prompted the use of fluorescent tagging of DNA as an alternative to radioactivity for the advantages o...

AIM Determine the levels of expression of pluripotency genes OCT-4 and SOX-2 before and after osteogenic differentiation of human mesenchymal stem cells (hMSCs). METHODS Human MSCs were derived from the bone marrow and differentiated into osteoblasts. The analyses were performed on days 0 and 14 of the cell culture. In vitro differentiation was evaluated due to bone markers - alkaline phospha...