bluuebunny/crossref_metadata_2025 huggingface dataset:
Rif1 regulates telomere length through conserved HEAT repeats
Authors: Shubin Calla B , Mayangsari Rini , Swett Ariel D , Greider Carol W
Published: November 2020

In budding yeast, Rif1 negatively regulates telomere length, but the mechanism of this regulation has remained elusive. Previous work identified several functional domains of Rif1, but none of these has been shown to mediate telomere length. To define Rif1 domains responsible for telomere regulation, we localized truncations of Rif1 to a single specific telomere and measured telomere length of that telomere compared to bulk telomeres. We found that a domain in the N-terminus containing HEAT repeats, Rif1177-996, was sufficient for length regulation when tethered to the telomere. Charged residues in this region were previously proposed to mediate DNA binding. We found that mutation of these residues disrupted telomere length regulation even when Rif1 was tethered to the telomere. Mutation of other conserved residues in this region, which were not predicted to interact with DNA, also disrupted telomere length maintenance, while mutation of conserved residues distal to this region did not. Our data suggests that conserved amino acids in the region from 436 to 577 play a functional role in telomere length regulation, which is separate from their proposed DNA-binding function. We propose that the Rif1 HEAT repeats region represents a protein-protein binding interface that mediates telomere length regulation.
The Cholesteryl Ester Transfer Protein (CETP) raises Cholesterol Levels in the Brain and affects Presenilin-mediated Gene Regulation
Authors: Oestereich Felix , Yousefpour Noosha , Yang Ethan , Ribeiro-da-Silva Alfredo , Chaurand Pierre , Munter Lisa Marie
Published: November 2020

The cholesteryl ester transfer protein (CETP) is a lipid transfer protein responsible for the exchange of cholesteryl esters and triglycerides between lipoproteins. Decreased CETP activity is associated with longevity, cardiovascular health, and maintenance of good cognitive performance. Interestingly, mice lack the CETP-encoding gene and have very low levels of low-density lipoprotein (LDL) particles compared to humans. To understand how CETP activity affects the brain, we utilised CETP transgenic (CETPtg) mice showing elevated LDL levels on a high cholesterol diet inducing CETP expression. We found that CETPtg mice had up to 25% higher cholesterol levels in the brain. Using a microarray on astrocyte-derived mRNA, we found that this cholesterol increase is likely not due to astrocytic-dependentde novosynthesis of cholesterol. Rather, several genes linked to Alzheimer’s disease were altered in CETPtg mice. Most interestingly, we found activation of the G-protein coupled receptor EP4 and γ-secretase as upstream regulators of these transcriptional changes. Furtherin vitrostudies showed that CETP expression was sufficient to activate γ-secretase activity. The data suggest that CETP activity affects brain’s health through modulating cholesterol levels and Alzheimer’s-related pathways. Therefore, CETPtg mice constitute a valuable research tool to investigate the impact of the cholesterol metabolism on brain functions.
Robust expression of LINE-1 retrotransposon encoded proteins in oral squamous cell carcinoma
Authors: Mukherjee Koel , Sur Debpali , Singh Abhijeet , Rai Sandhya , Das Neeladrisingha , Narindi Srinu , Sekar Rakshanya , Dhingra Vandana Kumar , Jat Bhinyaram , Balraam K V Vinu , Agarwal Satya Prakash , Mandal Prabhat Kumar
Published: November 2020

Retrotransposons are sequences which transpose within genomes using RNA as an intermediate. Long INterpersed Element-1 (LINE1 or L1) is the only active retrotransposon occupying around 17% of the human genome with an estimated 500,000 copies. An active L1 encodes two proteins (L1ORF1p and L1ORF2p); both of which are critical in the process of retrotransposition. In-order to propagate to the nextgeneration, L1s remain active in germ tissues and at an early stage of development. Surprisingly, by some unknown mechanism, L1 also shows activity in certain parts of the normal brain and many cancers. L1 activity is generally determined by assaying L1ORF1p because of its high expression and availability of the antibody. However, due to its lowerexpression and the unavailability of a robust antibody, detection of L1ORF2p has been limited. L1ORF2p is the crucial protein in the process of retrotransposition as it provides endonuclease and reverse transcriptase (RT) activity. Here, we report a novel human L1ORF2p antibody generated using an 80-amino-acid stretch from the RT domain, which is highly conserved among different species. The antibody detects significant L1ORF2p expression in murine germ tissues and human oral squamous cell carcinoma (OSCC) samples. This particular cancer is prevalent in India due to excessive use of tobacco. Here, using our in-house antibodies against L1 proteins, we show that more than fifty percent of samples are positive for L1 proteins. Overall, we reported a novel L1ORF2p antibody that detects L1 activity in germ tissues and OSCC
Cassette recruitment in the chromosomal Integron ofVibrio cholerae
Authors: Vit Claire , Richard Egill , Fournes Florian , Whiteway Clémence , Eyer Xavier , Lapaillerie Delphine , Parissi Vincent , Mazel Didier , Loot Céline
Published: November 2020

Integrons are genetic systems conferring to bacteria a rapid adaptation capability. The integron integrase is able to capture, stockpile and shuffle novel functions embedded in cassettes. This involves the recognition of both substrates, theattIsite, and the cassette associatedattCsites. Integrons can be sedentary and chromosomally located (SCI) or, carried by conjugative plasmids (Mobile Integron, MI), hence favoring their dissemination among bacteria. Here, for the first time, we investigate the cassette recruitment in theVibrio choleraeSCI during conjugation and natural transformation. We demonstrated that horizontally transferred cassette can be recruited inside the chromosomal integron. The endogenous integrase expression is sufficiently triggered, after SOS response induction mediated by the entry of single-stranded cassettes during conjugation and natural transformation, to mediate significant cassette insertion. We demonstrate that theattIAinsertion is preferential, despite the presence of 180attCsites in the integron array. Thanks to the presence of a promoter in theattIAsite vicinity, all these newly inserted cassettes are expressed and prone to adaptive selection. We also show that the RecA protein is critical for cassette recruitment inV. choleraeSCI but not in MIs. Moreover,a contrarioto MIs, theV. choleraeSCI is not active in others bacterial hosts. MIs might have evolved from the SCIs by overcoming host factors, which would explain their large dissemination in bacteria and their role in the antibioresistance expansion.
Specific quorum sensing molecules are possibly associated with responses to herbicide toxicity in aPseudomonasstrain
Authors: Nunes de Freitas Paloma Nathane , Flávia da Silva Rovida Amanda , Silva Caroline Rosa , Pileggi Sônia Alvim Veiga , Olchanheski Luiz Ricardo , Pileggi Marcos
Published: November 2020

Pesticides contribute to pest control and increased agricultural production; however, they are toxic to non-target organisms and they contaminate the environment. The exposure of bacteria to these substances can lead to the need for physiological and structural changes for survival, which can be determined by genes whose expression is regulated by quorum sensing (QS). However, it is not yet clear whether these processes can be induced by herbicides. Thus, the aim of this work was to determine whether there is a QS response system in aPseudomonas fluorescensstrain that is modulated by herbicides. This strain was isolated from water storage tanks used for washing pesticide packaging and was tested against herbicides containing saflufenacil, glyphosate, sulfentrazone, 2,4-D, and dicamba as active molecules. We found that this strain possibly uses QS signaling molecules to control the production of reactive oxygen species, whether those produced by the bacterium’s energy generating system or by molecules induced by the presence of saflufenacil and glyphosate. This strain used other signaling molecules for various stages of biofilm formation in the presence of herbicides containing sulfentrazone, 2,4-D, and dicamba. These findings, as an initial screening which will guide new studies, suggest that this strain has a flexibility in gene expression that allows survival in the presence of several stress-inducing molecules, regardless of previous exposure. This represents a model of metabolic and physiological plasticity. Biofilms made up of several bacterial species can use this model in agricultural environments, increasing the potential for degradation of xenobiotics, but with impacts on diversity and functionality of microbiotas in these environments.
Varying trypsin inhibitor activity in differently processed soybean expellers linearly reduces prececal amino acid digestibility in broilers
Authors: Kuenz S. , Thurner S. , Hoffmann D. , Kraft K. , Wiltafsky-Martin M. , Damme K. , Windisch W. , Brugger D.
Published: November 2020

The present study investigated the effect of varying trypsin inhibitor activity (TIA) in differently processed soybean expellers on apparent prececal amino acid (AA) digestibility in male broiler chickens. Two different raw soybean batches were treated using four different processing techniques (thermal, hydrothermal, pressure, kilning) at varying intensities. In this way, 45 expeller extracted soybean meal (ESBM) variants were created. The processed soybean variants were then merged into a basal diet (160 g/kg crude protein (CP)) at two inclusion levels (15%, 30%) resulting in 91 different diets (1 basal diet plus 90 experimental diets) with TIA ranging from 0.4 mg/g to 8.5 mg/g. All diets contained 0.5% of titanium dioxide (TiO2). During four experimental runs, a total of 5,460 1-day old male broiler chickens (Ross 308) were fed a commercial starter diet (CP 215 g/kg, 14 g/kg Lysine, 12.5 MJ ME/kg) ad libitum from day 1 to day 14. Subsequently, birds were allocated to a total of 546 pens with 10 birds per pen and were fed the 91 experimental dietsad libitum. At day 22, birds were sacrificed and digesta of the terminal ileum was collected for determination of AA digestibility. TIA depressed the prececal digestibility of every single AA significantly in a straight linear fashion (p < 0.001). cystine and methionine expressed the strongest suppression by TIA with cystine showing the lowest apparent prececal digestibility measured (4.94% at 23.6 mg/g TIA in raw ESBM). Correspondingly, live weight (LW) (p < 0.001) and total weight gain (TWG) (p < 0.001) declined in a linear manner with increasing TIA in feed. The present data demonstrate that TIA severely depresses digestibility of essential and non-essential AA and thus growth performance in a straight linear fashion. On the one hand, this questions the usefulness of defined upper limits of TIA in soy products whereas on the other hand, TIA must be considered when testing raw components for their feed protein value in vivo.
eNOS-induced vascular barrier disruption in retinopathy by c-Src activation and tyrosine phosphorylation of VE-cadherin
Authors: Ninchoji Takeshi , Love Dominic T. , Smith Ross O. , Hedlund Marie , Vestweber Dietmar , Sessa William C. , Claesson-Welsh Lena
Published: November 2020

Hypoxia and the production of vascular endothelial growth factor A (VEGFA) promote blood vessel leakiness and edema in ocular diseases. Therapeutics targeting VEGFA suppress leakiness and edema but aggravate hypoxia; therefore, new therapeutics are needed. We examined the role of endothelial nitric oxide synthase (eNOS) in pathological neovascularization and vessel permeability during oxygen-induced retinopathy. NO formation was suppressed chemically using L-NMMA, or genetically, in eNOS serine to alanine (S1176A) mutant mice, resulting in reduced retinal neoangiogenesis. Both strategies resulted in reduced vascular leakage by stabilizing endothelial adherens junctions through suppressed phosphorylation of vascular endothelial (VE)-cadherin Y685 in a c-Src-dependent manner. Intervention treatment by a single dose of L-NMMA in established retinopathy restored the vascular barrier and prevented leakage. We conclude that eNOS induces destabilization of adherens junctions and vascular hyperpermeability by converging with the VEGFA/VEGFR2/c-Src/VE-cadherin pathway and that this pathway can be selectively inhibited by blocking NO formation.
Automated Rational Strain Construction Based on High-Throughput Conjugation
Authors: Tenhaef Niklas , Stella Robert , Frunzke Julia , Noack Stephan
Published: November 2020

Molecular cloning is the core of Synthetic Biology, as it comprises the assembly of DNA and its expression in target hosts. At present, however, cloning is most often a manual, time-consuming and repetitive process that highly benefits from automation. The automation of a complete rational cloning procedure,i.e., from DNA part creation to expression in the target host, involves the integration of different operations and machines. Examples of such workflows are sparse, especially when the design is rational (i.e., the DNA sequence design is fixed, and not based on randomized libraries) and the target host is less genetically tractable (e.g., not sensitive to heat-shock transformation). In this study, an automated workflow for the rational construction of plasmids and their subsequent conjugative transfer into the biotechnological platform organismCorynebacterium glutamicumis presented. The whole workflow is accompanied by a custom-made software tool. As an application example, a rationally designed library of transcription factor biosensors based on the regulator Lrp was constructed and characterized. A sensor with an improved dynamic range was obtained, and insights from the screening provided evidence for a dual regulator function ofC. glutamicumLrp.
Spatial control of gene expression in flies using bacterially derived binary transactivation systems
Authors: Gamez Stephanie , Vesga Luis C. , Mendez-Sanchez Stelia C. , Akbari Omar S.
Published: November 2020

Controlling gene expression is an instrumental tool for biotechnology, as it enables the dissection of gene function, affording precise spatial-temporal resolution. To generate this control, binary transactivational systems have been used employing a modular activator consisting of a DNA binding domain(s) fused to activation domain(s). For fly genetics, many binary transactivational systems have been exploitedin vivo; however as the study of complex problems often requires multiple systems that can be used in parallel, there is a need to identify additional bipartite genetic systems. To expand this molecular genetic toolbox, we tested multiple bacterially-derived binary transactivational systems inDrosophila melanogasterincluding thep-CymR operon fromPseudomonas putida, PipR operon fromStreptomyces coelicolor, TtgR operon fromPseudomonas putida, and the VanR operon fromCaulobacter crescentus. Our work provides the first characterization of these systems in an animal modelin vivo. For each system we demonstrate robust tissue-specific spatial transactivation of reporter gene expression, enabling future studies to exploit these transactivational systems for molecular genetic studies.
Toxoplasma gondiiserine hydrolases regulate parasite lipid mobilization during growth and replication within the host
Authors: Onguka Ouma , Babin Brett M. , Lakemeyer Markus , Foe Ian T. , Amara Neri , Terrell Stephanie M. , Lum Kenneth M. , Cieplak Piotr , Niphakis Micah J. , Long Jonathan Z. , Bogyo Matthew
Published: November 2020

The intracellular protozoan parasiteToxoplasma gondiimust scavenge cholesterol and other lipids from the host to facilitate intracellular growth and replication. Enzymes responsible for neutral lipid synthesis have been identified but there is no evidence for enzymes that catalyze lipolysis of cholesterol esters and esterified lipids. Here we characterize severalT. gondiiserine hydrolases with esterase and thioesterase activities that were previously thought to be depalmitoylating enzymes. We find they do not cleave palmitoyl thiol esters but rather hydrolyze short chain lipid esters. Deletion of one of the hydrolases results in alterations in levels of multiple lipids species. We also identify small molecule inhibitors of these hydrolases and show that treatment of parasites results in phenotypic defects reminiscent of parasites exposed to excess cholesterol or oleic acid. Together, these data characterize enzymes necessary for processing lipids critical for infection and highlight the potential for targeting parasite hydrolases for therapeutic applications.

Highlights

Bioinformatic and biochemical characterization ofT. gondiiserine hydrolases reveals substrate preference between enzymes with similar catalytic fold

T. gondiiserine hydrolases previously thought to be depalmitoylases are lipid metabolizing enzymes

T. gondiilipid metabolism pathways utilize enzymes that are viable therapeutic targets
Crystal structure of barley agmatine coumaroyltransferase, an N-acyltransferase from the BAHD superfamily
Authors: Yamane Miyo , Takenoya Mihoko , Yajima Shunsuke , Sue Masayuki
Published: November 2020

The enzymes of the BAHD superfamily, a large group of acyl-CoA-dependent acyltransferases in plants, are involved in the biosynthesis of diverse secondary metabolites. While the structures of several O-acyltransferases from the BAHD superfamily, such as hydroxycinnamoyl-CoA shikimate hydroxycinnamoyl transferase, have been elucidated, no structural information on N-acyltransferases is available. Hordeum vulgare agmatine coumaroyltransferase (HvACT) is an N-acyltransferase from the BAHD superfamily and is one of the most important enzymes in the secondary metabolism of barley. Here, an apo-form structure of HvACT is reported as the first structure of an N-acyltransferase from the BAHD superfamily. HvACT crystals diffracted to 1.8 Å resolution and belonged to the monoclinic space group P21, with unit-cell parameters a = 57.6, b = 59.5, c = 73.6 Å, α = 90, β = 91.3 , γ = 90°. Like other known BAHD superfamily structures, HvACT contains two domains that adopt a two-layer αβ-sandwich architecture and a solvent-exposed channel that penetrates the enzyme core.
ATP-dependent RNA helicase domain of the ZC3H41 protein from Trypanosoma brucei: expression, purification and crystallization
Authors: Izhaki-Tavor Lee S. , Dessau Moshe
Published: November 2020

A fragment of the Trypanosoma brucei ZC3H41 protein encompassing the ATP-dependent RNA helicase domain was successfully subcloned for expression in a bacterial system (Escherichia coli). Following expression, the protein was purified and crystallized using the vapor-diffusion method. The protein crystals were optimized at a 1:1 protein:reservoir solution ratio using PPGBA 2000. The optimized crystals diffracted to a d
min of 3.15 Å. The collected data revealed preliminary structural information regarding this newly discovered protein.
Financial statement comparability and takeover efficiency: a pitch
Authors: Duong Lien , Truong Thu Phuong
Published: November 2020

Purpose

This paper aims to adopt the pitching research template of Professor Robert Faff for a proposed research project on financial statement comparability and takeover efficiency.

Design/methodology/approach

This paper starts with a brief background on using the pitch research template of Professor Robert Faff pitching methodology for core elements of the research project. Then, the authors’ personal reflections on the pitch exercise are discussed.

Findings

It is found that the template is helpful in articulating and refining the research ideas among co-authors. It is an excellent way to communicate the research ideas to the panel of editors.

Originality/value

The pitching template is an effective tool for mid-career researchers to position their research ideas in the literature.
Generalist, specialist and generic positions experienced by occupational therapists in Norwegian municipalities
Authors: Horghagen Sissel , Bonsaksen Tore , Sveen Unni , Dolva Anne Stine , Arntzen Cathrine
Published: November 2020

Purpose

Reforms in the health-care system may impact how health-care professionals perceive and enact their roles. This study aims to examine the way in which occupational therapists experience and describe their roles in municipalities after the implementation of a health reform (the Coordination Act) in Norway.

Design/methodology/approach

This qualitative study was designed within the perspectives of social constructivism. Data was collected through focus group interviews with 10 community-working occupational therapists. A thematic framework analysis was used to examine the participants’ experiences.

Findings

The following four themes emerged: external factors that framed and shaped the occupational therapists’ roles in municipalities; the strengths and dilemmas of the generalist; the problematic generic position and the strengths; and dilemmas of the specialist.

Originality/value

The study suggests that occupational therapy practitioners should identify new opportunities and adapt to health reform changes. They also need to renegotiate their roles as the health reforms require more specialized competences. Greater emphasis must be placed on the core knowledge and competences of occupational therapists to strengthen their professional identity in the municipalities.
More value from fewer resources: how to expand value stream mapping with ideas from circular economy
Authors: Hedlund Christer , Stenmark Petter , Noaksson Erik , Lilja Johan
Published: November 2020

Purpose

The purpose of this paper is to discuss recent trends in the circular economy and investigate how value stream mapping (VSM) can be extended to more fully include some of the critical aspects of circular economy.

Design/methodology/approach

The findings are based on previous research that has explored the usage of VSM to include aspects of the environment and sustainability aspects. These ideas are then expanded to new ways to use VSM by mapping value of a product as it is; used, maintained, re-used, remanufactured, recycled, incinerated or used for landfill. The authors test out this approach through application in the waste management sector to identify possibilities for improvement and new business opportunities in what now is considered waste.

Findings

This paper introduces an expanded version of VSM that refines the existing Lean toolbox for exploring value and mapping value in a circular economy.

Practical implications

The aim of this paper is to expand the relevance and practical value of VSM as the world economy increasingly moves toward a circular one.

Originality/value

Today, VSM is a widespread method within Lean manufacturing that scrutinizes value creation within an organization or within a value chain. This paper describes how VSM can be refined to explore value streams in the afterlife of a product and explore waste as a resource utilization opportunity.
COVID-19, sustainable development and higher education: towards a recovery path
Authors: Leal Filho Walter
Published: November 2020

Purpose

This paper aims to outline the impact of the COVID-19 pandemic to universities and how they may react.

Design/methodology/approach

A description of the impact of the COVID-19 pandemic to higher education institutions is presented at different levels.

Findings

Even though the COVID-19 pandemic affects higher education institutions in many ways, there are some measures which may be undertaken to mitigate its impacts.

Practical implications

The measures suggested may assist universities at present, and in future recovery efforts.

Originality/value

The value of the paper resides on a multi-perspective analysis of higher education institutions can do, as part of the recovery efforts in face of the pandemic.
Impact of network effects on service provider performance in digital business platforms
Authors: Vakeel Khadija Ali , Malthouse Edward C. , Yang Aimei
Published: November 2020

Purpose

Digital business platforms (DBPs) such as Alibaba and Google Shopping are partnership networks that use the Internet to bring service providers (e.g. retail vendors) and customers together. One of the benefits of DBPs is network effects, in which customers can purchase from multiple providers, giving rise to a unique network. However, few studies have explored which service providers benefit from network effects and which do not.

Design/methodology/approach

Using the theories of transaction costs and network analysis, the authors apply network models to DBPs to understand which service providers benefit from network effects.

Findings

The authors identify three segments of service providers: (1) those with high prominence (connection to providers with high network centrality), (2) those with high network constraint (adjacent to isolated providers) and (3) those with low prominence and constraint. The authors find that segments (1) and (3) benefit from reciprocated customer exchanges, and thus benefit from network effects, while high constraint segment (2) providers do not benefit from reciprocated exchanges. Moreover, the authors find that for segments (2) and (3) future sales have a negative association with unreciprocated customer exchanges, while segment (1) has no significant association between unreciprocated exchanges and future sales.

Research limitations/implications

The authors discuss implications for a multisided platform (MSP), as it decides which service providers to attract, promote and recommend. They can use this study’s results to know which segments of providers will increase network effects to make the platform more valuable.

Practical implications

This paper provides managers of service platforms with strategies for managing relations with their service providers.

Social implications

Service platforms are an important and disruptive business model. The authors need to understand how network effects operate to create efficient platforms.

Originality/value

This paper extends the literature on MSPs by quantifying network effects and showing not all service providers benefit equally on an MSP from network effects. Critical insights into network effects on the MSP are provided, including different ways it can impact provider sales.
Pandemic's effect on the relationship between lean implementation and service performance
Authors: Tortorella Guilherme , Narayanamurthy Gopalakrishnan , Godinho Filho Moacir , Portioli Staudacher Alberto , Mac Cawley Alejandro Francisco
Published: November 2020

Purpose

This paper aims at examining the impact that COVID-19 pandemic and its related work implications have on the relationship between lean implementation and service performance.

Design/methodology/approach

The author surveyed service organizations that have been implementing lean for at least two years and remotely maintained their activities during the COVID-19 outbreak. Multivariate data techniques were applied to analyze the dataset. This study was grounded on sociotechnical systems theory.

Findings

The findings indicate that organizations that have been implementing lean services more extensively are also more likely to benefit from the effects that the COVID-19 had on work environments, especially in the case of home office. Nevertheless, social distancing does not appear to mediate the effects of lean services on both quality and delivery performances.

Originality/value

Since the pandemic is a recent phenomenon with unprecedented effects, this research is an initial effort to determine the effect the pandemic has on lean implementation and services' performance, providing both theoretical and practical contributions to the field.
Top managers' improvisational decision-making in crisis: a paradox perspective
Authors: Tabesh Pooya , Vera Dusya M.
Published: November 2020

Purpose

The purpose of this paper is to describe how top management teams' expertise in comprehensive and intuitive decision-making contributes to effective improvisational decision-making in times of crisis. Also, improvisational decision-making, as a means for balancing or transcending the dualities of comprehensive and intuitive decision processes, enables the three strategic decision-making processes to coexist and contribute to decision-quality when in crisis.

Design/methodology/approach

After providing a general overview of comprehensive, intuitive and improvisational decision-making and introducing paradox theory, this paper offers a conceptual model of the link between improvisational decision-making and decision quality in crisis situations. Three boundary conditions are discussed: expertise in comprehensive decision-making, expertise in intuitive decision-making and the paradoxical balanced combination of comprehensive and intuitive decision-making. Two brief cases are included to illustrate the theory.

Findings

Although comprehensive and intuitive decision-making are rooted in distinct information processing approaches with different cognitive demands and at times contradictory logics, they can be combined in unique ways when senior executives improvise decisions in crisis situations.

Practical implications

Particularly in the contexts of crises, it is critical for managers to understand the value of improvisational decision-making and the balanced combination of decision-making tools available to them in order to make rapid and quality decisions. Potential action research interventions are suggested.

Originality/value

This paper offers an integrated model of decision-making, encompassing comprehensive, intuitive and improvisational processes and highlights the combinatory and synergistic nature of these approaches in a crisis.
Determining factors of key audit matter disclosure in Thailand
Authors: Wuttichindanon Suneerat , Issarawornrawanich Panya
Published: November 2020

Purpose

In Southeast Asia, auditors play a crucial role in the quality of financial reports. With the introduction of a new format of auditors’ report that requires disclosure of key audit matters (KAM), the disclosure practice of auditors is, thus, of great interest. Specifically, this study aims to investigate the factors that auditors take into consideration when issuing KAMs.

Design/methodology/approach

The research design is quantitative, with a focus on the number of KAM disclosures issued by auditors. As existing studies rely on the number of KAM disclosures in the analysis, this current research, thus, uses the quantity of KAM disclosures for comparison purposes. The analysis relies on secondary data and multiple regression analysis is used to establish the association between the number of KAM disclosures and three groups of determining factors, namely, auditor characteristics, corporate governance mechanisms and firm characteristics.

Findings

The significant determining factors of KAM disclosure include auditor’s litigation risk, firm complexity, profitability and industry type. Firms using a Big 4 audit firm, firms with many subsidiaries and firms in the technology, property and construction and finance industries have higher numbers of KAMs, while highly profitable firms issue lower numbers of KAMs. As for corporate governance mechanisms, the number of KAMs is significantly positively correlated with the number of independent directors (p < 0.10).

Originality/value

This research includes key corporate governance parties in the examination, including external auditors, independent directors and audit committees. The finding affirms the influence of Big 4 on KAM disclosure in Southeast Asia, while their roles are not significant in Western samples. The result also unearths the monitoring role of independent directors in KAM disclosure. The role of the audit committee in KAM disclosure is insignificant in Thai samples, while the committee role is statistically significant in the Western samples. Variations in the findings between this study and previous research could be attributed to differences in institutional settings between both regions.
Financial performance following discontinued operations
Authors: Guragai Binod , Hutchison Paul D.
Published: November 2020

Purpose

Prior literature provides empirical evidence that financial performance improves for core remaining operations after a firm discontinues some of their operations. This study aims to examine whether the association between discontinued operations and future financial performance improvement is affected by a regulatory rule (i.e. Statement of Financial Accounting Standards 144 [SFAS 144]) that significantly altered the reporting requirements of discontinued operations. This study also examines whether the association is dependent on the profitability of the operations discontinued.

Design/methodology/approach

Ordinary least square regressions are used to test the association between discontinued operations and financial performance improvement, conditional on the profitability of operations discontinued in the pre-SFAS 144 and SFAS 144 regulatory regimes. Data on profitability of operations discontinued is hand-collected.

Findings

Results suggest that firms experience improvement in financial performance following the reporting of discontinued operations in the pre-SFAS 144 era. Using hand-collected data on the profitability of operations discontinued, this research study also shows that improvement in performance is stronger for firms that discontinue loss operations compared to those that discontinue profitable operations.

Originality/value

This study explores the impact of regulatory change on the association between discontinued operations and future performance. Furthermore, unique hand-collected data is used to understand whether financial performance improvement is conditional on the profitability of the operations discontinued. Results documented in this paper should be of interest to investors, regulators and analysts in understanding the long-term strategic implications of discontinued operations.
Stomping in silence: Conceptualizing trampling effects on soils in polar tundra
Authors: Tuomi Maria , Väisänen Maria , Ylänne Henni , Brearley Francis Q. , Barrio Isabel C. , Anne Bråthen Kari , Eischeid Isabell , Forbes Bruce C. , Jónsdóttir Ingibjörg S. , Kolstad Anders L. , Macek Petr , Petit Bon Matteo , Speed James D. M. , Stark Sari , Svavarsdóttir Kristin , Thórsson Jóhann , Bueno C. Guillermo
Published: November 2020

Ungulate trampling modifies soils and interlinked ecosystem functions across biomes. Until today, most research has focused on temperate ecosystems and mineral soils while trampling effects on cold and organic matter‐rich tundra soils remain largely unknown.

We aimed to develop a general model of trampling effects on soil structure, biota, microclimate and biogeochemical processes, with a particular focus on polar tundra soils. To reach this goal, we reviewed literature about the effects of trampling and physical disturbances on soils across biomes and used this to discuss the knowns and unknowns of trampling effects on tundra soils.

We identified the following four pathways through which trampling affects soils: (a) soil compaction; (b) reductions in soil fauna and fungi; (c) rapid losses in vegetation biomass and cover; and (d) longer term shifts in vegetation community composition.

We found that, in polar tundra, soil responses to trampling pathways 1 and 3 could be characterized by nonlinear dynamics and tundra‐specific context dependencies that we formulated into testable hypotheses.

In conclusion, trampling may affect tundra soil significantly but many direct, interacting and cascading responses remain unknown. We call for research to advance the understanding of trampling effects on soils to support informed efforts to manage and predict the functioning of tundra systems under global changes.

A free Plain Language Summary can be found within the Supporting Information of this article.
Neural representation of prediction error signals in substance users
Authors: Tolomeo Serenella , Yaple Zachary A. , Yu Rongjun
Published: November 2020

Abnormal decision making can result in detrimental outcomes of clinical importance, and decision making is strongly linked to neural prediction error signalling. Activation likelihood estimation (ALE) meta‐analyses were used to examine the neural correlates of prediction error signals of individuals taking different types of substances and healthy controls with contrast and conjunction analyses. Twenty‐eight studies were included in the meta‐analysis, representing 424 substance users' individuals and 834 healthy control individuals. Robust brain activity associated with prediction error signals in substance users was found for the bilateral striatum and insula. Healthy control subjects also activated bilateral striatum, midbrain, right insula and right medial‐inferior frontal gyrus. Compared with healthy controls, substance users showed blunted activity in the bilateral putamen, right medial‐inferior frontal gyrus and insula. The current meta‐analysis of cross‐sectional findings investigated neural prediction error signals in substance users. PE abnormalities in substance users might be related to poor decision making. In conclusion, the present study helps identify the pathophysiological underpinnings of maladaptive decision making in substance users.
Shaping ability of two root canal instrumentation systems in oval‐shaped canals: A microcomputed tomography study
Authors: Xavier Suelen Recepute , de Lima Carolina Oliveira , Marceliano‐Alves Marília Fagury Videira , Lacerda Mariane Floriano Lopes Santos , Lopes Ricardo Tadeu , Campos Celso Neiva
Published: November 2020

The objective was to evaluate the shaping ability of XP‐endo Shaper and Mtwo systems in oval‐shaped canals preparation by microcomputed tomography (micro‐CT) along the entire canal. The volume, surface area and percentage of unprepared area were evaluated by image processing in entire canal and apical third (5 mm). Apical transportation and centring ability were evaluated at 3, 5 and 7 mm from the apex. Forty single‐canal oval canines were paired in two groups (n = 20) according to the instrumentation system: XP‐endo Shaper and Mtwo. The teeth were scanned by micro‐CT before and after instrumentation, using a thermal vat at 37°C. The XP‐endo Shaper system was more effective in the instrumentation of oval‐shaped canals when compared to Mtwo system, resulting in greater volume increases and lower percentage of unprepared canals walls in apical region. Regarding apical transportation and centring ability, no statistical difference was observed.
Male factor infertility trends throughout the last 10 years: Report from a tertiary‐referral academic andrology centre
Authors: Fallara Giuseppe , Cazzaniga Walter , Boeri Luca , Capogrosso Paolo , Candela Luigi , Pozzi Edoardo , Belladelli Federico , Schifano Nicolò , Ventimiglia Eugenio , Abbate Costantino , Papaleo Enrico , Viganò Paola , Montorsi Francesco , Salonia Andrea
Published: November 2020

Background

Trends of male factor causes of couples' infertility over time have been poorly investigated.

Objective

We investigated trends in the causes of pure male factor infertility (MFI) throughout the last 10 years in a tertiary‐referral academic andrology center.

Material and Methods

Baseline characteristics at first presentation from a cohort of 1647 consecutive male factor infertility patients belonging to primary infertile couples between 2008 and 2018 have been comprehensively collected over time. Seven major causes of male factor infertility were identified: varicocoele; history of cryptorchidism; hypogonadism (primary and secondary); obstructive azoospermia; genetic abnormalities; other causes (large group including the remnant conditions of known causes); and idiopathic infertility. Rates of different male factor infertility causes over the study period were analyzed. Multivariable logistic regression models tested the likelihood of male factor infertility causes over time. Estimated trends were explored graphically.

Results

Of all, varicocoele was found in 615 (37.3%), cryptorchidism in 124 (7.5%), genetic abnormalities in 61 (3.7%), hypogonadism in 165 (10%), obstructive conditions in 55 (3.3%), other causes in 129 (7.8%) patients, and idiopathic infertility in 498 (30.3%) patients, respectively. Over time, a reduction in the proportions of cryptorchidism and varicocoele (all P < 0.001) cases was observed, along with an increase in the proportions of hypogonadism, other causes of MFI and idiopathic cases (all P ≤ 0.01). Rates of genetic and obstructive cases remained stable. The observed trends were confirmed at logistic regression models.

Discussion and Conclusions

A decreasing trend in the proportions of varicocoele and cryptorchidism at first presentation was observed over the last 10 years; conversely, the proportions of idiopathic cases, hypogonadal patients, and infertile men presenting with other male factor infertility causes significantly increased over the same time frame at a single tertiary‐referral academic andrology center.
Evaluating Audit Quality Using the Results of Inspection Processes Performed by an Independent Regulator
Authors: Logie Justin , Maroun Warren
Published: November 2020

This research adds to the audit quality literature by examining inspection findings generated by an independent regulator in an African setting. The study is concerned with the nature of weaknesses identified at both firm and engagement level, categorising inspection findings according to their possible impact on audit quality and identifying those aspects of audit practice which result in inspection findings. An exploratory research design is used. Inspection findings are reviewed and categorised with results presented graphically. Several audit quality weaknesses at the firm and engagement level are revealed. The number of audit practice deficiencies move in tandem with incidences of poor documentation standards. In addition, the frequency and impact of inspection findings are affected by: (1) the subjectivity of processes used to test balances and transactions; (2) the extent to which applicable standards are principles‐based rather than procedural; and (3) the need to develop tailored test procedures to address relevant risks. At the practical level, the findings are important for engagement leaders, regulators, audit committees and investors interested in understanding better those aspects of audit practice which are likely to result in lower‐quality audits and less reliable audit reports. At the empirical level, the study provides an original review of audit quality inspection findings from a novel setting. An exploratory design complements the largely positivist‐inspired research on audit quality and examines a practice‐focused perspective on audit quality which moves away from inferential testing of quality surrogates.
Clinical features and outcomes of patients with stage I multiple primary lung cancers
Authors: Shintani Yasushi , Okami Jiro , Ito Hiroyuki , Ohtsuka Takashi , Toyooka Shinichi , Mori Takeshi , Watanabe Shun‐ichi , Asamura Hisao , Chida Masayuki , Date Hiroshi , Endo Shunsuke , Nagayasu Takeshi , Nakanishi Ryoichi , Miyaoka Etsuo , Okumura Meinoshin , Yoshino Ichiro ,   The Japanese Joint Committee of Lung Cancer Registry
Published: November 2020

The number of patients with multiple primary lung cancers (MPLC) is rising. We studied the clinical features and factors related to outcomes of MPLC patients using the database of surgically resected lung cancer (LC) cases compiled by the Japanese Joint Committee of Lung Cancer Registry. From the 18 978 registered cases, 9689 patients with clinical stage I non‐small‐cell lung cancer who achieved complete resection were extracted. Tumors were defined as synchronous MPLC when multiple LC was simultaneously resected or treatment was carried out within 2 years after the initial surgery; metachronous MPLC was defined as second LC treated more than 2 years after the initial surgery. Of these cases, 579 (6.0%) were synchronous MPLC and 477 (5.0%) metachronous MPLC, with 51 overlapping cases. Female sex, nonsmoker, low consolidation‐tumor ratio (CTR), and adenocarcinoma were significantly more frequent in the synchronous MPLC group, whereas patients with metachronous MPLC had higher frequencies of male sex, smoker, chronic obstructive pulmonary disease (COPD), and nonadenocarcinoma. There was no significant difference in survival rate between patients with and without synchronous or metachronous MPLC. Age, gender, CTR for second LC, and histological combination of primary and second LC were prognostic indicators for both types of MPLC. Logistic regression analysis showed that female sex, history of malignant disease other than LC, and COPD were risk factors for MPLC incidence. The present findings could have major implications regarding MPLC diagnosis and identification of independent prognostic factors, and provide valuable information for postoperative management of patients with MPLC.
Functional evidence of mTORβ splice variant involvement in the pathogenesis of congenital heart defects
Authors: Gentile Mattia , Ranieri Carlotta , Loconte Daria C. , Ponzi Emanuela , Ficarella Romina , Volpe Paolo , Scalzo Gabriele , Lepore Signorile Martina , Grossi Valentina , Cordella Angela , Ventola Giovanna Maria , Susca Francesco C. , Turchiano Antonella , Simone Cristiano , Resta Nicoletta
Published: November 2020

mTOR dysregulation has been described in pathological conditions, such as cardiovascular and overgrowth disorders. Here we report on the first case of a patient with a complex congenital heart disease and an interstitial duplication in the short arm of chromosome 1, encompassing part of the mTOR gene. Our results suggest that an intragenic mTOR microduplication might play a role in the pathogenesis of non‐syndromic congenital heart defects (CHDs) due to an upregulation of mTOR/Rictor and consequently an increased phosphorylation of PI3K/AKT and MEK/ERK signaling pathways in patient‐derived amniocytes. This is the first report which shows a causative role of intragenic mTOR microduplication in the etiology of an isolated complex CHD.
Latent Space Subdivision: Stable and Controllable Time Predictions for Fluid Flow
Authors: Wiewel S. , Kim B. , Azevedo V. C. , Solenthaler B. , Thuerey N.
Published: November 2020

We propose an end‐to‐end trained neural network architecture to robustly predict the complex dynamics of fluid flows with high temporal stability. We focus on single‐phase smoke simulations in 2D and 3D based on the incompressible Navier‐Stokes (NS) equations, which are relevant for a wide range of practical problems. To achieve stable predictions for long‐term flow sequences with linear execution times, a convolutional neural network (CNN) is trained for spatial compression in combination with a temporal prediction network that consists of stacked Long Short‐Term Memory (LSTM) layers. Our core contribution is a novel latent space subdivision (LSS) to separate the respective input quantities into individual parts of the encoded latent space domain. As a result, this allows to distinctively alter the encoded quantities without interfering with the remaining latent space values and hence maximizes external control. By selectively overwriting parts of the predicted latent space points, our proposed method is capable to robustly predict long‐term sequences of complex physics problems, like the flow of fluids. In addition, we highlight the benefits of a recurrent training on the latent space creation, which is performed by the spatial compression network. Furthermore, we thoroughly evaluate and discuss several different components of our method.