会计职业道德对提高会计信息质量的影响

会计信息质量与环境、会计系统等诸多因素有关,同时会计职业道德也是一个非常重要的因素。它作为一种引导和制约会计行为的社会规范,与会计信息的质量息息相关。我国会计信息质量的现状不容乐观,重整我国会计职业道德,将对我国会计信息质量的提高起到积极的推动作用。文中分析了会计职业道德的特征和现状,提出了重整会计职业道德的几点思考.     

Software specification using graph grammars

The following paper demonstrates that programmed sequential graph grammars can be used in a systematic proceeding to specify the changes of high level intermediate data structures arising in a programming support environment, in which all tools work in an incremental and syntax-driven mode. In this paper we lay stress upon the way to get the specification rather than on the result of this process. Therefore, we give here some approach to “specification engineering” using graph grammars. This approach is influenced by the syntactical definition of the underlying language for Programming in the Small, the module concept etc. to be supported on one side but also by the idea of the user interface.     

Genetics and Epigenetics of Spontaneous Intracerebral Hemorrhage

Intracerebral hemorrhage (ICH) is a complex and heterogeneous disease, and there is no effective treatment. Spontaneous ICH represents the final manifestation of different types of cerebral small vessel disease, usually categorized as: lobar (mostly related to cerebral amyloid angiopathy) and nonlobar (hypertension-related vasculopathy) ICH. Accurate phenotyping aims to reflect these biological differences in the underlying mechanisms and has been demonstrated to be crucial to the success of genetic studies in this field. This review summarizes how current knowledge on genetics and epigenetics of this devastating stroke subtype are contributing to improve the understanding of ICH pathophysiology and their potential role in developing therapeutic strategies.     

Antitumor Effects of Ral-GTPases Downregulation in Glioblastoma

Glioblastoma (GBM) is the most common tumor in the central nervous system in adults. This neoplasia shows a high capacity of growth and spreading to the surrounding brain tissue, hindering its complete surgical resection. Therefore, the finding of new antitumor therapies for GBM treatment is a priority. We have previously described that cyclin D1-CDK4 promotes GBM dissemination through the activation of the small GTPases RalA and RalB. In this paper, we show that RalB GTPase is upregulated in primary GBM cells. We found that the downregulation of Ral GTPases, mainly RalB, prevents the proliferation of primary GBM cells and triggers a senescence-like response. Moreover, downregulation of RalA and RalB reduces the viability of GBM cells growing as tumorspheres, suggesting a possible role of these GTPases in the survival of GBM stem cells. By using mouse subcutaneous xenografts, we have corroborated the role of RalB in GBM growth in vivo. Finally, we have observed that the knockdown of RalB also inhibits cell growth in temozolomide-resistant GBM cells. Overall, our work shows that GBM cells are especially sensitive to Ral-GTPase availability. Therefore, we propose that the inactivation of Ral-GTPases may be a reliable therapeutic approach to prevent GBM progression and recurrence.