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Yiping Liu,* Fang Xu,* Hong Hu, Jingjing Wen, Jing Su, Qiaolin Zhou, Wen QuDepartment of Hematology, Mianyang Central Hospital, Mianyang 621000, Sichuan, People’s Republic of China*These authors contributed equally to this workBackground: Acute promyelocytic leukemia (APL) is commonly characterized by the fusion of retinoic acid receptor alpha (RARA) with promyelocytic leukemia (PML). Most APL patients acquire long-term survival after treatment with all-trans retinoic acid (ATRA) or arsenic agents-based chemotherapy.Case presentation: A rare case of APL was reported after IRF2BP2-RARA was detected in the relapsed process using next-generation RNA-sequencing analysis. In addition, the mutation of NRAS was also detected. ATRA and arsenic trioxide combined with daunorubicin were used during induction treatment. The patient acquired complete remission but relapsed in 12 months. The patient was resistant to all other chemotherapies and refused any further therapy. The literature review indicated that allogeneic hematopoietic stem cell transplantation might be a therapeutic method to treat APL with IRF2BP2-RARA fusion.Conclusion: Atypical APL should be considered even if the patients present with normal chromosomal karyotype and no classic PML-RARA fusions, but classical clinical features and bone marrow cell morphology. We reported a case of APL with IRF2BP2-RARA fusion was shown to harbor the NRAS mutation at relapse.Keywords: acute promyelocytic leukemia, IRF2BP2-RARA, variant translocation, gene fusion, NRAS, mutation

This study investigates the influence of institutional ownership and audit committees corporate risk disclosures. Focusing on analysing firms’ risk disclosures make in their 2009 annual reports, our sample constitutes a sample of 66 Australian listed firms. We divide institutional shareholders into dedicated-type institutional block shareholders and transient-type institutional block shareholders. We find that while there is no significant relationship between dedicated-type institutional block shareholders and risk disclosure, there is a positive relationship between transient-type institutional block shareholders and risk disclosures. Our result is consistent with a principal that wields limited monitoring resources while achieving high resource dependency over management. We also find a significant and positive relationship between audit committee independence and risk disclosures, showing the positive role played by audit committee in improving the information transparency and reducing information asymmetry in capital market.

This study investigates the influence of institutional ownership and audit committees corporate risk disclosures. Focusing on analysing firms’ risk disclosures make in their 2009 annual reports, our sample constitutes a sample of 66 Australian listed firms. We divide institutional shareholders into dedicated-type institutional block shareholders and transient-type institutional block shareholders. We find that while there is no significant relationship between dedicated-type institutional block shareholders and risk disclosure, there is a positive relationship between transient-type institutional block shareholders and risk disclosures. Our result is consistent with a principal that wields limited monitoring resources while achieving high resource dependency over management. We also find a significant and positive relationship between audit committee independence and risk disclosures, showing the positive role played by audit committee in improving the information transparency and reducing information asymmetry in capital market.

As a consequence of the development of the Chinese economy, there has been an emergence of “new” stakeholder groups for the Chinese listed firms. New stakeholder groups include creditors, regulatory agencies, private investors, professional associations and environmentalists. With the use of secondary data, a review was undertaken to explore the emergence of these new stakeholder groups and discuss their influence over listed firms in China. The stakeholder typology developed by Mitchell et al (1997) is used to identify stakeholder attributes of each stakeholder group and assess their stakeholder power. The changes of stakeholder power over the years mirror China’s transition from a centrally planned economy to a more market oriented one.

Purpose – The aim of this paper is to investigate stakeholder power changes and their impact on firms' disclosure decisions in the Chinese stock market. Using legitimacy theory and stakeholder theory, the paper identifies newly emerged stakeholder groups for listed Chinese firms during three distinguished periods of the development of the Chinese stock market. Design/methodology/approach – Panel data analysis was undertaken over a period from 1995-2006 with an aim to examine the influence of stakeholder power changes on voluntary disclosures made by 297 listed firms in their 12 years of annual reports. A voluntary disclosure checklist has been used for hand-collecting data from annual reports. Findings – The finding shows that different stakeholder groups exert different degrees of influence on firms' decision-making in respect of information disclosure during different stages of the development of the Chinese stock market. Research limitations/implications – The impact of a stakeholder power changes on corporate disclosure has not been well addressed and how listed Chinese firms respond to these changes is still a significant gap in the Chinese corporate disclosure literature. In this study, the paper uses proxies to represent each stakeholder group, discuss power changes of each group and predict the impact of power changes on firms' voluntary disclosure. Originality/value – The paper identifies the new content of the “social contract” between listed firms and Chinese society and identifies various stakeholder groups of listed Chinese firms in the context of a new “social contract”. The paper predicts that voluntary corporate disclosure is the result of stakeholder pressures and firms use voluntary disclosure as one of their strategies to manage the firm-stakeholder relationship.

This paper investigates the voluntary disclosure made by 297 Chinese listed firms in their 1995-2006 annual reports. It aims to determine how firms in the Chinese stock market have responded to the coercive pressure exerted upon them by the market regulatory body, the Chinese Security Regulatory Commission (CSRC) in terms of providing transparent information to the stock market. The findings show that over the study period, listed firms have gradually increased their voluntary disclosure. This paper also explores the main characteristics of voluntary disclosure made by listed firms in the Chinese stock market. It is concluded that voluntary disclosure has been adopted by firms to achieve institutional legitimacy in the stock market.

This study investigates the impact of changed disclosure environment on listed Chinese firms in respect of their disclosure decisions. It provides empirical evidences showing that firms have positively responded to the pressure exerted by regulatory bodies in China. Voluntary information disclosure has been adopted by firms to achieve stakeholder salience.

Purpose – This paper aims to investigate whether the accounting reform in China has improved the relevance of China's accounting information. It seeks to investigate the association between earnings and book value of equity to share returns before and after the introduction of the Accounting System for Business Enterprises (ASBE) in 2001 for A- and A&B-share firms. Design/methodology/approach – The paper employs the return regression model. The pre-ASBE period is designated as 1997 through to 2000, and the post-ASBE period is designated as 2002 through to 2004. All firms listed on the Chinese stock market during the investigation period constitute the sample. Findings – It is found that accounting information better explains share returns for both A-share firms and A&B-share firms in the post-ASBE period. The paper also finds that the book value of equity for A&B-share firms is incrementally value relevant to that of A-share firms in the post-ASBE period. Research limitations/implications – Further studies will contribute to understanding how governance mechanisms and liquidity influence the association between accounting information and share returns in the Chinese A-share market. Practical implications – The findings provide empirical evidence regarding the relevance of accounting information in emerging markets. Originality/value – The paper contributes to the extant value relevance literature by investigating time periods surrounding the issue of ASBE in 2001 in the Chinese stock market.

Purpose – The purpose of this preliminary study is to explore the impact of changed cultural environment on the voluntary disclosure behaviour of Chinese listed companies. Design/methodology/approach – A theoretical framework of the relationship between corporate disclosure and governance forms the basis of the research. A composite checklist of corporate disclosure was developed using relevant corporate governance indices and analyses were carried out on the 2003 financial reports of 120 Chinese listed companies. Six areas of voluntary disclosure of the sample companies were analysed and reported. These areas are: board structure and functioning, employees related issues, director remuneration, audit committee, related party transactions and stakeholder interest. Findings – The results suggest that as China's cultural and social norms change, there was willingness of Chinese listed companies to provide voluntary information in addition to the disclosure requirements. Information relating to stakeholder interest and employees issues are found more frequently disclosed by listed companies than those which were regarded as sensitive. This is an exploratory study which shows that further research may provide more concrete evidence of the changing corporate disclosure environment in China. Research limitations/implications – This study based on one year's results and as such has limitation in the interpretation of the results. Further research is necessary to demonstrate the impact of culture in corporate disclosure. Practical implications – The results have practical implications for professional accountants and auditors to understand further the trend of voluntary disclosure in China. The paper provides some evidence of the changing scene of Chinese corporate governance practice. Originality/value – This study fulfils a gap in prior research by examining the effect o

Activated carbon saturated with zinc acetate is used as a catalyst in the production of vinyl acetate by the acetylene method. The effect of microwave pre-treatment of the spent catalyst on Zn extraction by HCI leaching was investigated and the optimum conditions were determined to be an irradiation time of 12 minutes at 95 degrees C, which resulted in Zn leaching rates of up to 96.58%. Microwave treatment caused rapid heating of the spent catalyst. The activated carbon and zinc acetate exhibited different microwave absorption characteristics, resulting in a local temperature gradient which caused the zinc compound to separate from the pores in the activated carbon so that it was more readily leached., Activated carbon saturated with zinc acetate is used as a catalyst in the production of vinyl acetate by the acetylene method. The effect of microwave pre-treatment of the spent catalyst on Zn extraction by HCI leaching was investigated and the optimum conditions were determined to be an irradiation time of 12 minutes at 95 degrees C, which resulted in Zn leaching rates of up to 96.58%. Microwave treatment caused rapid heating of the spent catalyst. The activated carbon and zinc acetate exhibited different microwave absorption characteristics, resulting in a local temperature gradient which caused the zinc compound to separate from the pores in the activated carbon so that it was more readily leached.

Re-Os dating of molybdenite samples from the deposits indicated isochron ages which are much younger than the ages of the Gangdese inter-arc sedimentary basin development and of collisional granitic intrusive rocks, but are consistent with the ore-forming ages of the near-by porphyry Cu deposits. The results suggest that the Jiama and the Zhibula deposits were formed in the same porphyry-skarn ore-forming system in a post-collisional extensional tectonic setting of Miocene epoch. The porphyry Cu deposits and the skarn type polymetallic Cu deposits were formed by different processes in a magmatic-hydrothermal system in different wall rocks., Re-Os dating of molybdenite samples from the deposits indicated isochron ages which are much younger than the ages of the Gangdese inter-arc sedimentary basin development and of collisional granitic intrusive rocks, but are consistent with the ore-forming ages of the near-by porphyry Cu deposits. The results suggest that the Jiama and the Zhibula deposits were formed in the same porphyry-skarn ore-forming system in a post-collisional extensional tectonic setting of Miocene epoch. The porphyry Cu deposits and the skarn type polymetallic Cu deposits were formed by different processes in a magmatic-hydrothermal system in different wall rocks.

The large Mo (Cu) deposit is located in the southernmost part of the Queershan-Wuzhuergashun terrane along the southern margin of the Siberian block. Mineralisation occurs within Hercynian porphyritic granodiorite and granodiorite porphyry stocks as veins, veinlets and disseminated blocks. Re-Os isotopic age dating gave an isochron age of 332.0 +/- 9.0 Ma and model ages in the range 336.5-340. 6 Ma. The ore-forming materials may have been derived from a mixed source of depleted mantle and crust-derived magma or fluids. Early Carboniferous island-arc magmatism and porphyry Mo (Cu) mineralisation were active before the Permian collision between the Siberian block and the Kazakhstanian-Beishan plate., The large Mo (Cu) deposit is located in the southernmost part of the Queershan-Wuzhuergashun terrane along the southern margin of the Siberian block. Mineralisation occurs within Hercynian porphyritic granodiorite and granodiorite porphyry stocks as veins, veinlets and disseminated blocks. Re-Os isotopic age dating gave an isochron age of 332.0 +/- 9.0 Ma and model ages in the range 336.5-340. 6 Ma. The ore-forming materials may have been derived from a mixed source of depleted mantle and crust-derived magma or fluids. Early Carboniferous island-arc magmatism and porphyry Mo (Cu) mineralisation were active before the Permian collision between the Siberian block and the Kazakhstanian-Beishan plate.

The application of microwave heating as a clean and energy-efficient method for the removal of fluorine and chlorine impurities from zinc oxide dust (53.17% Zn) obtained from a lead and zinc smelting plant in Yunnan province, China is described. The dielectric properties (dielectric constant, dielectric loss and loss tangent) were determined for the zinc oxide dust by cavity perturbation and found to be proportional to the apparent density. The apparent heating rate of the zinc oxide dust increased with increase in microwave-roasting power and decreased with increase in sample mass. The zinc oxide dust demonstrated good microwave-absorption properties with the temperature of the samples reaching ca. 800 degrees C after microwave treatment for 8 min., The application of microwave heating as a clean and energy-efficient method for the removal of fluorine and chlorine impurities from zinc oxide dust (53.17% Zn) obtained from a lead and zinc smelting plant in Yunnan province, China is described. The dielectric properties (dielectric constant, dielectric loss and loss tangent) were determined for the zinc oxide dust by cavity perturbation and found to be proportional to the apparent density. The apparent heating rate of the zinc oxide dust increased with increase in microwave-roasting power and decreased with increase in sample mass. The zinc oxide dust demonstrated good microwave-absorption properties with the temperature of the samples reaching ca. 800 degrees C after microwave treatment for 8 min.