福井県立大学

This study examines the anticipatory effects of recognizing previously off-balance sheet liabilities for retirement benefits on corporate financial decisions. We focus on the issuance of the Accounting Standards Board of Japan's Statement No. 26, Accounting Standard for Retirement Benefits (Statement 26). Statement 26 affects only Japanese firms preparing consolidated financial statements (recognition firms), not those preparing only unconsolidated financial statements (disclosure firms). By comparing these two groups, we find that financial leverage decreases more for recognition firms than for disclosure firms after the issuance of Statement 26. This anticipatory effect is more pronounced for recognition firms with larger unrecognized retirement liabilities, and these firms tend to increase their shareholders' equity to reduce their financial leverage. Overall, this study supports the idea that the issue of recognition versus disclosure matters in corporate financial decision-making.

Background:Chronic low-grade inflammation is increasingly recognized as a contributing factor to female infertility. Elevated levels of pro-inflammatory cytokines such as TNF-α, IL-1β, and IL-6 are observed in ovarian conditions including obesity, polycystic ovary syndrome, endometriosis, and reproductive aging. However, how these cytokines affect early follicular development remains poorly understood. This study aimed to elucidate the effects of TNF-α, IL-1β, and IL-6 on granulosa cell (GC) and theca cell (TC) function during the preantral-to-antral transition-a critical checkpoint that determines follicular growth or atresia. Methods:We employed a three-dimensional culture model using mechanically isolated rat preantral follicles. Follicles were treated with TNF-α, IL-1β, or IL-6 in the presence or absence of FSH. We assessed follicular growth, steroid production, gene expression, reactive oxygen species accumulation, and type III collagen deposition using ELISA, quantitative PCR, and immunofluorescence analyses. Results:In the absence of FSH, none of the cytokines altered GC volume; however, TNF-α significantly suppressed FSH-induced GC proliferation. All three cytokines-TNF-α, IL-1β, and IL-6-increased TC volume without enhancing androgen production. FSH-stimulated estradiol and testosterone synthesis was markedly impaired, accompanied by downregulation of key steroidogenic genes including Fshr, Cyp19a1, Lhcgr, Cyp11a1, and Cyp17a1. TNF-α and IL-1β elevated oxidative stress levels in GC. All cytokines upregulated Tgfb1 expression, while IL-1β and IL-6 induced mild type III collagen deposition in the TC layer, suggesting early activation of fibrotic signaling. Notably, follicles with multi-layered TC structures exhibited partial resistance to TNF-α-induced oxidative stress and GC dysfunction. Conclusion:Pro-inflammatory cytokines impair early follicular development by disrupting GC and TC function through gonadotropin resistance, oxidative stress, and fibrotic signaling. These findings provide a novel insight into how chronic inflammation compromises ovarian function, and suggest that preserving the follicular microenvironment-particularly TC integrity-may be key to mitigating cytokine-induced follicular dysfunction in inflammatory reproductive disorders.

GW231123 is a merger of two black holes (BHs) with estimated masses exceeding 100 M circle dot, making them the most massive BHs discovered to date via gravitational-wave (GW) observations. We investigate whether GW231123-like events can originate from isolated Population (Pop) III binary stars using binary population synthesis calculations. Our findings indicate that isolated Pop III binaries can produce GW231123-like events at a rate sufficient to explain the discovery of GW231123, provided that three conditions are met: (i) Pop III stars evolve with inefficient convective overshooting, (ii) the 12C(alpha, gamma)16O rate is 2 sigma lower than the standard value, and (iii) Pop III binary stars share the same orbital parameters as Pop I/II binary stars at the initial time. In contrast, GW190521-the most massive BH merger in the Gravitational Wave Transient Catalog 3-can be formed from isolated Pop III binaries even with the standard 12C(alpha, gamma)16O rate. We demonstrate that the discovery of GW231123 is increasingly constraining the parameter ranges of single-star evolution models, under the assumption that these GW events originate from isolated binary evolution.

Although ceratopsid dinosaurs possess a characteristically hypertrophied narial region, soft-tissue anatomy associated with such a skeletal structure and their biological significance remain poorly understood. The present study provides the first comprehensive hypothesis on the soft-tissue anatomy in the ceratopsid rostrum based on the Extant Phylogenetic Bracket approach. Several cranial specimens of Triceratops including the computed tomography-scan data of an isolated premaxilla as well as those of phylogenetically diverse ceratopsids were examined and compared to the anatomical features of the rostrum in extant reptiles. The resulting hypothesis includes the narial neurovascular pathways and locations of the nasal gland and nasolacrimal duct. Particularly, the narial innervation pattern in ceratopsids is inferred to be unique among reptiles and is suggested to have evolved in response to the enlargement of the naris. In addition, respiratory turbinates are inferred to have been present in ceratopsids for the first time based on an osteological correlate and would likely have served for cephalic thermal regulation as in extant birds and mammals. Acquisition of such a structure might have mitigated a thermal problem associated with the large size of the ceratopsid head.

We have discovered a compact hierarchical triple main-sequence star system, which is cataloged as Gaia DR3 1010268155897156864 or TIC 21502513. Hereafter, we call it "G1010." G1010 consists of a primary ( the most massive) star and inner binary that orbit each other. The primary star is a 0 . 85(-0.03 )(+0.03)M(circle dot) main-sequence ( MS) star, and the inner binary components are 0.63(-0.02 )(+0.02) and 0.61(-0.02 )(+0.02)M(circle dot) MS stars. The outer and inner orbital periods are 277.2(-1.3 )(+1.6) and similar to 18.26 d, respectively. G1010 is categorized as a single-lined spectroscopic binary, and its orbital solution indicates that G1010 possibly accompanies a massive compact object, such as a neutron star or massive white dwarf. In order to confirm the presence of a massive compact object, we have performed several-times low signal-to-noise-ratio (SNR) and one-time high-SNR spectroscopic observations, and determined the outer orbital parameters. Moreover, we have deeply analyzed the high-SNR spectroscopic data, and found that G1010 accompanies not a massive compact object, but an inner binary. We have investigated G1010's light curve in the Transiting Exoplanet Survey Satellite (TESS), and concluded that the inner binary is actually an eclipsing binary, not included in TESS Eclipsing Binary Stars. We have obtained the inner orbital parameters from the TESS light curve. G1010 is similar to compact hierarchical triple star systems previously discovered by eclipse timing variation analysis. Our discovery has shown that such triple star systems can be discovered by a combination of low-and high-SNR spectroscopic observations with the help of Gaia DR3 and the upcoming Gaia DR4/DR5.