Managers use real earnings management (REM) to influence reported earnings through the manipulation of real business activities. Extant literature generally employs crosssectional analysis to identify REM, but newer studies suggest that these traditional REM measures are severely mis-specified. In this study, we employ a new methodology that utilizes firm-specific time-series characteristics of...

Initial theories of rapid eye movement (REM) sleep generation posited that induction of the state required activation of the pontine subceruleus (SubC) by cholinergic inputs. Although the capacity of cholinergic neurotransmission to contribute to REM sleep generation has been established, the role of cholinergic inputs in the generation of REM sleep is ultimately undetermined as the critical te...

OBJECTIVE To determine if there are significant differences in the temporal organization of rapid eye movement (REM) sleep microarchitecture between healthy controls and outpatients with major depressive disorder (MDD). METHODS Forty age-matched subjects, 20 men and 20 women, half with MDD, were selected from an archive of sleep electroencephalography (EEG) data collected under identical cond...

Although repeated selective rapid eye movement (REM) sleep deprivation by awakenings during nighttime has shown that the number of sleep interruptions required to prevent REM sleep increases within and across consecutive nights, the underlying regulatory processes remained unspecified. To assess the role of circadian and homeostatic factors in REM sleep regulation, REM sleep was selectively dep...

Physiological activation of kainate receptors and GABA(B) receptors within the pedunculopontine tegmentum (PPT) is involved in regulation of rapid-eye-movement (REM) sleep. Because these two types of receptors may also directly and/or indirectly activate the intracellular cyclic adenosine monophosphate (cAMP) signaling pathway, we hypothesized that this signaling pathway may be involved in the ...

Mouse mammary tumor virus (MMTV) is a complex murine retrovirus that encodes an HIV Rev-like export protein, Rem, from a doubly spliced version of envelope (Env) mRNA. Previously, the N-terminal 98-amino acid sequence of Rem, which is identical to Env signal peptide (SP), and full-length Rem were shown to be functional in a reporter assay that measures a postexport function. Here we show that M...

Physiological activation of kainate receptors and GABA-B receptors within the pedunculopontine tegmentum (PPT) is involved in regulation of rapid eye movement (REM) sleep. Since these two types of receptors may also directly and/or indirectly activate the intracellular cyclic adenosine monophosphate (cAMP) signaling pathway, we hypothesized that this signaling pathway may be involved in the PPT...

Cardiac voltage-gated L-type Ca channels (Ca(V)) are multiprotein complexes, including accessory subunits such as Ca(V)beta2 that increase current expression. Recently, members of the Rad and Gem/Kir-related family of small GTPases have been shown to decrease current, although the mechanism remains poorly defined. In this study, we evaluated the contribution of the L-type Ca channel alpha-subun...

One of the most important functions of REM sleep and dreaming is mood-regulation. Clinical observations suggest the putative role of REM sleep in relation to the problem-solving functions of REM sleep (1). REM sleep and dream content are profoundly altered in affective disorders, thus an analysis of the relationship between mood, REM sleep, and dreaming may play a role in our understanding of u...

Abstract Sleep states in infancy differ from adult sleep states. Due to different cortical and physical manifestations, the REM NREM equivalent infants are often denoted as Active Quiet sleep. Key differences infant REM-NREM cycling include rapid cycling, commencement of state, instead NREM. The physiological mechanisms underlying developmental changes not well understood. We extended an existi...