bluuebunny/crossref_metadata_2025 huggingface dataset:
Disrupting myeloid-specific LXRα phosphorylation promotes FoxM1 expression and modulates atherosclerosis by inducing macrophage proliferation
Authors: Gage M. C , Bécares-Salles N , Louie R , Waddington K , Zhang Yu , Tittanegro Thaís , Rodriguez-Lorenzo S , Jathanna A , Pourcet B , Pello O , De la Rosa J V , Castrillo A , Pineda-Torra I
Published: December 2017

Macrophages are key immune cells for the initiation and development of atherosclerotic lesions. However, the macrophage regulatory nodes that determine how lesions progress in response to dietary challenges are not fully understood. Liver X receptors (LXRs) are sterol-regulated transcription factors which play a central role in atherosclerosis by integrating cholesterol homeostasis and immunity. LXR pharmacological activation elicits a robust anti-atherosclerotic transcriptional program in macrophages that can be affected by LXRα S196 phosphorylation in vitro. To investigate the impact of these transcriptional changes in atherosclerosis development, we have generated mice carrying a Ser-to-Ala mutation in myeloid cells in the LDLR-deficient atherosclerotic background (M-S196ALdlr-KO). M-S196ALdlr-KO mice fed a high fat diet exhibit increased atherosclerotic plaque burden and lesions with smaller necrotic cores and thinner fibrous caps. These diet-induced phenotypic changes are consistent with a reprogramed macrophage transcriptome promoted by LXRα-S196A during atherosclerosis development. Remarkably, expression of several proliferation-promoting factors including the proto-oncogene FoxM1 and its targets are induced by LXRα-S196A. This is consistent with increased proliferation of plaque-resident cells in M-S196ALdlr-KO mice. Moreover, disrupted LXRα phosphorylation increases expression of phagocytic molecules resulting in increased apoptotic cell removal by macrophages, explaining the reduced necrotic cores. Finally, the macrophage transcriptome promoted by LXRα-S196A under dietary perturbation is markedly distinct from that revealed by LXR ligand activation, highlighting the singularity of this post-translational modification. Overall, our findings demonstrate that LXRα phosphorylation at S196 is an important determinant of atherosclerotic plaque development through selective changes in gene transcription that affect multiple pathways.
Choice of PP1 catalytic subunit affects neither requirement for G-actin nor insensitivity to Sephin1 of PPP1R15A-regulated eIF2αP dephosphorylation
Authors: Crespillo-Casado Ana , Claes Zander , Choy Meng S. , Peti Wolfgang , Bollen Mathieu , Ron David
Published: December 2017

The integrated stress response (ISR) is regulated by kinases that phosphorylate the α subunit of translation initiation factor 2 and phosphatases that dephosphorylate it. Genetic and biochemical observations indicate that the eIF2αP-directed holophosphatase - a therapeutic target in diseases of protein misfolding - is comprised of a regulatory, PPP1R15, and a catalytic, Protein Phosphatase 1 (PP1) subunit. In mammals, there are two isoforms of the regulatory subunit, PPP1R15A and PPP1R15B, with overlapping roles in promoting the essential function of eIF2αP dephosphorylation. However, conflicting reports have appeared regarding the requirement for an additional co-factor, G-actin, in enabling substrate-specific de-phosphorylation by PPP1R15-containing PP1 holoenzymes. An additional concern relates to the sensitivity of the PPP1R15A-containing PP1 holoenzyme to the [(ochlorobenzylidene)amino]guanidines (Sephin1 or Guanabenz), small molecule proteostasis modulators. It has been suggested that the source and method of purification of the PP1 catalytic subunit and the presence or absence of an N-terminal repeat-containing region in the PPP1R15A regulatory subunit might influence both the requirement for G-actin by the eIF2αP-directed holophosphatase and its sensitivity to inhibitors. Here we report that in the absence of G-actin, PPP1R15A regulatory subunits were unable to accelerate eIF2αP dephosphorylation beyond that affected by a catalytic subunit alone, whether PPP1R15A regulatory subunit had or lacked the N-terminal repeat-containing region and whether paired with native PP1 purified from rabbit muscle, or recombinant PP1 expressed in and purified from bacteria. Furthermore, none of the PPP1R15A-containing PP1c holophosphatases were inhibited by Sephin1 or Guanabenz.
polymapR – linkage analysis and genetic map construction from F1 populations of outcrossing polyploids
Authors: Bourke Peter M. , van Geest Geert , Voorrips Roeland E. , Jansen Johannes , Kranenburg Twan , Shahin Arwa , Visser Richard G. F. , Arens Paul , Smulders Marinus J. M. , Maliepaard Chris
Published: December 2017

Motivation

Polyploid species carry more than two copies of each chromosome, a condition found in many of the world’s most important crops. Genetic mapping in polyploids is more complex than in diploid species, resulting in a lack of available software tools. These are needed if we are to realise all the opportunities offered by modern genotyping platforms for genetic research and breeding in polyploid crops.

Results

polymapR is an R package for genetic linkage analysis and integrated genetic map construction from bi-parental populations of outcrossing autopolyploids. It can currently analyse triploid, tetraploid and hexaploid marker datasets and is applicable to various crops including potato, leek, alfalfa, blueberry, chrysanthemum, sweet potato or kiwifruit. It can detect, estimate and correct for preferential chromosome pairing, and has been tested on high-density marker datasets from potato, rose and chrysanthemum, generating high-density integrated linkage maps in all of these crops.

Availability and Implementation

polymapR is freely available under the general public license from the Comprehensive R Archive Network (CRAN) athttp://cran.r-project.org/packages=polymapR.

Contact

Chris Maliepaard chris.maliepaard@wur.nl or Roeland E. Voorrips roeland.voorrips@wur.nl
Dynamic copy number evolution of X- and Y-linked ampliconic genes in human populations
Authors: Lucotte Elise A. , Skov Laurits , Coll Macià Moisès , Munch Kasper , Schierup Mikkel H.
Published: December 2017

Ampliconic genes are good candidates for speciation genes: they are testis-expressed, multicopy and localized on sex chromosomes. Moreover, copy number variation in a specific ampliconic gene pair (SlxandSly) is involved in hybrid incompatibilities betweenM. musculusandM. domesticus. However, we know little about the distribution of the ampliconic genes copy number and their turnover in human populations. Here we explore the evolution of human X- and Y-linked ampliconic genes by investigating copy number variation (CNV) and coding variation between populations using the Simons Genome Diversity Project. We develop a method to assess CNVs using the read-depth on modified X and Y chromosome targets containing only one repetition of each ampliconic gene. Our results reveal extensive standing variation in copy number both within and between human populations for several ampliconic genes. For the Y chromosome, we can infer multiple independent amplifications and losses of these gene copies even within closely related Y haplogroups, that diversified less than 50,000 years ago. For the X chromosome, we also find high copy number and coding diversity within populations. While we cannot rule out that neutral processes are at the origin of this high diversity, this study gives insights on the distribution of copy number within human populations, and demonstrates an extremely fast turnover in copy number of these regions.
Complete mitochondrial genome of Glomeridesmus spelaeus (Diplopoda), a troglobitic species from Carajás iron-ore caves (Pará, Brazil)
Authors: Nunes Gisele Lopes , Oliveira Renato Renison Moreira , Pires Eder Soares , Vasconcelos Santelmo , Pietrobon Thadeu , Prous Xavier , Oliveira Guilherme
Published: December 2017

We report the complete mitochondrial genome sequence of Glomeridesmus spelaeus, the first sequenced genome of the order Gomeridesmida. The genome is 14,825 pb in length and encodes 37 mitochondrial (13 PCGs, 2 rRNA genes, 22 tRNA) genes and contains a typical AT-rich region. The base composition of the genome was A (40.1%), T (36.4%), C (15.8%), and G (7.6%), with an AT content of 76.5%. Our results indicated that Glomeridesmus spelaeus only distantly related to the other Diplopoda species with available mitochondrial genomes in the public databases. The publication of the mitogenome of G. spelaeus will contribute to the identification of troglobitic invertebrates, a very significant advance for the conservation of the troglofauna.
Suppressed sensory response to predictable object stimuli throughout the ventral visual stream
Authors: Richter David , Ekman Matthias , de Lange Floris P.
Published: December 2017

Prediction plays a crucial role in perception, as prominently suggested by predictive coding theories. However, the exact form and mechanism of predictive modulations of sensory processing remain unclear, with some studies reporting a downregulation of the sensory response for predictable input, while others observed an enhanced response. In a similar vein, downregulation of the sensory response for predictable input has been linked to either sharpening or dampening of the sensory representation, which are opposite in nature. In the present study we set out to investigate the neural consequences of perceptual expectation of object stimuli throughout the visual hierarchy, using fMRI in human volunteers. Participants (n=24) were exposed to pairs of sequentially presented object images in a statistical learning paradigm, in which the first object predicted the identity of the second object. Image transitions were not task relevant; thus all learning of statistical regularities was incidental. We found strong suppression of neural responses to expected compared to unexpected stimuli throughout the ventral visual stream, including primary visual cortex (V1), lateral occipital complex (LOC), and anterior ventral visual areas. Expectation suppression in LOC, but not V1, scaled positively with image preference, lending support to the dampening account of expectation suppression in object perception.

Significance Statement

Statistical regularities permeate our world and help us to perceive and understand our surroundings. It has been suggested that the brain fundamentally relies on predictions and constructs models of the world in order to make sense of sensory information. Previous research on the neural basis of prediction has documented expectation suppression, i.e. suppressed responses to expected compared to unexpected stimuli. In the present study we queried the presence and characteristics of expectation suppression throughout the ventral visual stream. We demonstrate robust expectation suppression in the entire ventral visual pathway, and underlying this suppression a dampening of the sensory representation in object-selective visual cortex, but not in primary visual cortex. Taken together, our results provide novel evidence in support of theories conceptualizing perception as an active inference process, which selectively dampens cortical representations of predictable objects. This dampening may support our ability to automatically filter out irrelevant, predictable objects.
The ventral visual pathway represents animal appearance over animacy, unlike human behavior and deep neural networks
Authors: Bracci Stefania , Kalfas Ioannis , de Beeck Hans Op
Published: December 2017

Recent studies showed agreement between how the human brain and neural networks represent objects, suggesting that we might start to understand the underlying computations. However, we know that the human brain is prone to biases at many perceptual and cognitive levels, often shaped by learning history and evolutionary constraints. Here we explore one such bias, namely the bias to perceive animacy, and used the performance of neural networks as a benchmark. We performed an fMRI study that dissociated object appearance (how an object looks like) from object category (animate or inanimate) by constructing a stimulus set that includes animate objects (e.g., a cow), typical inanimate objects (e.g., a mug), and, crucially, inanimate objects that look like the animate objects (e.g., a cow-mug). Behavioral judgments and deep neural networks categorized images mainly by animacy, setting all objects (lookalike and inanimate) apart from the animate ones. In contrast, activity patterns in ventral occipitotemporal cortex (VTC) were strongly biased towards object appearance: animals and lookalikes were similarly represented and separated from the inanimate objects. Furthermore, this bias interfered with proper object identification, such as failing to signal that a cow-mug is a mug. The bias in VTC to represent a lookalike as animate was even present when participants performed a task requiring them to report the lookalikes as inanimate. In conclusion, VTC representations, in contrast to neural networks, fail to veridically represent objects when visual appearance is dissociated from animacy, probably due to a biased processing of visual features typical of animate objects.
Reconciling age-related changes in behavioural and neural indices of human perceptual decision making
Authors: McGovern David P. , Hayes Aoife , Kelly Simon P. , O’Connell Redmond
Published: December 2017

Ageing impacts on decision making behaviour across a wide range of cognitive tasks and scenarios. Computational modeling has proven highly valuable in providing mechanistic interpretations of these age-related differences; however, the extent to which model parameter differences accurately reflect changes to the underlying neural computations has yet to be tested. Here, we measured neural signatures of decision formation as younger and older participants performed motion discrimination and contrast-change detection tasks, and compared the dynamics of these signals to key parameter estimates from fits of a prominent accumulation-to-bound model (drift diffusion) to behavioural data. Our results indicate marked discrepancies between the age-related effects observed in the model output and the neural data. Most notably, while the model predicted a higher decision boundary in older age for both tasks, the neural data indicated no such differences. To reconcile the model and neural findings, we used our neurophysiological observations as a guide to constrain and adapt the model parameters. In addition to providing better fits to behaviour on both tasks, the resultant neurally-informed models furnished novel predictions regarding other features of the neural data which were empirically validated. These included a slower mean rate of evidence accumulation amongst older adults during motion discrimination and a beneficial reduction in between-trial variability in accumulation rates on the contrast-change detection task, which was linked to more consistent attentional engagement. Our findings serve to highlight how combining human brain signal measurements with computational modelling can yield unique insights into group differences in neural mechanisms for decision making.
Visual recency bias is explained by a mixture model of internal representations
Authors: Kalm Kristjan , Norris Dennis
Published: December 2017

Human bias towards more recent events is a common and well-studied phenomenon. Recent studies in visual perception have shown that this recency bias persists even when past events contain no information about the future. Reasons for this suboptimal behaviour are not well understood and the internal model that leads people to exhibit recency bias is unknown. Here we use a well-known orientation estimation task to frame the human recency bias in terms of incremental Bayesian inference. We show that the only Bayesian model capable of explaining the recency bias relies on a weighted mixture of past states. Furthermore, we suggest that this mixture model is a consequence of participants’ failure to infer a model for data in visual short term memory, and reflects the nature of the internal representations used in the task.
Bioinformatics analysis quantifies neighborhood preferences of cancer cells in Hodgkin lymphoma
Authors: Scheidel Jennifer , Schäefer Hendrik , Ackermann Jöerg , Hebel Marie , Schäfer Tim , Döering Claudia , Hartmann Sylvia , Hansmann Martin-Leo , Koch Ina
Published: December 2017

Motivation

Hodgkin lymphoma is a tumor of the lymphatic system and represents one of the most frequent lymphoma in the Western world. It is characterized by Hodgkin cells and Reed-Sternberg cells, which exhibit a broad morphological spectrum. The cells are visualized by immunohistochemical staining of tissue sections. In pathology, tissue images are mainly manually evaluated, relying on the expertise and experience of pathologists. Computational quantification methods become more and more essential to evaluate tissue images. In particular, the distribution of cancer cells is of great interest.

Results

Here, we systematically quantified and investigated cancer cell properties and their spatial neighborhood relations by applying statistical analyses to whole slide images of Hodgkin lymphoma and lymphadenitis, which describes a non-cancerous inflammation of the lymph node. We differentiated cells by their morphology and studied the spatial neighborhood relation of more than 400,000 immunohistochemically stained cells. We found that, according to their morphological features, the cells exhibited significant preferences for and aversions to cells of specific profiles as nearest neighbor. We quantified differences between Hodgkin lymphoma and lymphadenitis concerning the neighborhood relations of cells and the sizes of cells. The approach can easily be applied to other cancer types.

Contact

ina.koch@bioinformatik.uni-frankfurt.de
Organisation of the transcriptional regulation of genes involved in protein transactions in yeast
Authors: Dikicioglu Duygu , Nightingale Daniel J H , Wood Valerie , Lilley Kathryn S , Oliver Stephen G
Published: December 2017

The topological analyses of many large-scale molecular interaction networks often provide only limited insights into network function or evolution. In this paper, we argue that the functional heterogeneity of network components, rather than network size, is the main factor limiting the utility of topological analysis of large cellular networks. We have analysed large epistatic, functional, and transcriptional regulatory networks of genes that were attributed to the following biological process groupings: protein transactions, gene expression, cell cycle, and small molecule metabolism. Control analyses were performed on networks of randomly selected genes. We identified novel biological features emerging from the analysis of functionally homogenous biological networks irrespective of their size. In particular, direct regulation by transcription as an underrepresented feature of protein transactions. The analysis also demonstrated that the regulation of the genes involved in protein transactions at the transcriptional level was orchestrated by only a small number of regulators. Quantitative proteomic analysis of nuclear- and chromatin-enriched sub-cellular fractions of yeast provided supportive evidence for the conclusions generated by network analyses.
A quantitative model for characterizing the evolutionary history of mammalian gene expression
Authors: Chen Jenny , Swofford Ross , Johnson Jeremy , Cummings Beryl B. , Rogel Noga , Lindblad-Toh Kerstin , Haerty Wilfried , di Palma Federica , Regev Aviv
Published: December 2017

Characterizing the evolutionary history of a gene’s expression profile is a critical component for understanding the relationship between genotype, expression, and phenotype. However, it is not well-established how best to distinguish the different evolutionary forces acting on gene expression. Here, we use RNA-seq across 7 tissues from 17 mammalian species to show that expression evolution across mammals is accurately modeled by the Ornstein-Uhlenbeck (OU) process. This stochastic process models expression trajectories across time as Gaussian distributions whose variance is parameterized by the rate of genetic drift and strength of stabilizing selection. We use these mathematical properties to identify expression pathways under neutral, stabilizing, and directional selection, and quantify the extent of selective pressure on a gene’s expression. We further detect deleterious expression levels outside expected evolutionary distributions in expression data from individual patients. Our work provides a statistical framework for interpreting expression data across species and in disease.

One Sentence Summary

We demonstrate the power of a stochastic model for quantifying selective pressure on expression and estimating evolutionary distributions of optimal gene expression.
Longitudinal standards for mid-life cognitive performance: Identifying abnormal within-person changes in the Wisconsin Registry for Alzheimer’s Prevention
Authors: Koscik Rebecca L. , Jonaitis Erin M. , Clark Lindsay R. , Mueller Kimberly D. , Allison Samantha L. , Gleason Carey E. , Chappell Richard , Hermann Bruce P. , Johnson Sterling C.
Published: December 2017

Objective

A major challenge in cognitive aging is differentiating preclinical disease-related cognitive decline from changes associated with normal aging. Neuropsychological test authors typically publish single time-point norms, referred to here asunconditionalstandards or reference values. However, detecting significant change requires longitudinal, orconditionalXSreference values, created by modeling cognition as a function of prior performance. Our objectives were to create, depict, and examine preliminary validity of unconditional and conditional reference values for ages 40-75 on neuropsychological tests of memory and executive function.

Method

We used quantile regression to create growth-curve-like models of performance on tests of memory and executive function using participants from the Wisconsin Registry for Alzheimer’s Prevention. Unconditional and conditional models accounted for age, sex, education, and verbal ability/literacy; conditional models also included past performance on and number of prior exposures to the test. Models were then used to estimate individuals’ unconditional and conditional percentile ranks for each test. We then examined how low performance on each test (operationalized as <7th percentile) related to consensus-conference-determined cognitive statuses, and subjective impairment.

Results

Participants with low performance according to the reference values were more likely to receive an abnormal cognitive diagnosis at the current visit (but not later visits). Low performance was also linked to subjective and informant reports of worsening memory function.

Conclusions

Methods are needed to identify significant within-person cognitive change. The unconditional and conditional reference-development methods described here have many potential uses in research and clinical settings.
RodZ modulates geometric localization of the bacterial actin MreB to regulate cell shape
Authors: Colavin Alexandre , Shi Handuo , Huang Kerwyn Casey
Published: December 2017

In the rod-shaped bacteriumEscherichia coli, the actin-like protein MreB localizes in a curvature-dependent manner and spatially coordinates cell-wall insertion to maintain cell shape across changing environments, although the molecular mechanism by which cell width is regulated remains unknown. Here, we demonstrate that the bitopic membrane protein RodZ regulates the biophysical properties of MreB and alters the spatial organization ofE. colicell-wall growth. The relative expression levels of MreB and RodZ changed in a manner commensurate with variations in growth rate and cell width. We carried out single-cell analyses to determine that RodZ systematically alters the curvature-based localization of MreB and cell width in a manner dependent on the concentration of RodZ. Finally, we identified MreB mutants that we predict using molecular dynamics simulations to alter the bending properties of MreB filaments at the molecular scale similar to RodZ binding, and showed that these mutants rescued rod-like shape in the absence of RodZ alone or in combination with wild-type MreB. Together, our results show thatE. colicontrols its shape and dimensions by differentially regulating RodZ and MreB to alter the patterning of cell-wall insertion, highlighting the rich regulatory landscape of cytoskeletal molecular biophysics.
5-Acetyl-3-amino-4-(4-methoxyphenyl)-6-methylthieno[2,3-b]pyridine-2-carbonitrile
Authors: Mohamed Shaaban K. , Mague Joel T. , Akkurt Mehmet , Bakhite Etify A. , Al-Taifi Elham A.
Published: December 2017

The asymmetric unit of the title compound, C18H15N3O2S, comprises two independent molecules, which differ primarily in the orientations of the acetyl andp-anisyl substituents, each being rotated in opposite directions from the mean plane of the pyridine ring. The major feature of the molecular packing is the formation of a two-dimensional network parallel to the (110) plane, being mediated by amine-N—H...O(carbonyl) hydrogen bonds involving one amine H atom of each independent molecule. The remaining amine-H atoms form significantly weaker N—H...O(methoxy) interactions.
Do social conflicts at work affect employees’ job satisfaction?
Authors: Hagemeister Alexandra , Volmer Judith
Published: December 2017

Purpose

The purpose of this study is to examine social conflicts with co-workers (SCCWs) as a predictor of job satisfaction with co-workers (JSCWs) on a daily basis. Moreover, dispositional emotion regulation (ER) was suggested to moderate the within-person relationship between daily conflicts at work and JSCWs.

Design/methodology/approach

Ninety-eight employees from German civil service agencies completed surveys across five consecutive work days. Dispositional variables and controls were assessed in a general survey which was completed before the start of the daily surveys.

Findings

Hierarchical linear modeling showed that SCCWs at noon were significantly related to employees’ JSCWs in the evening and that dispositional ER moderated this relationship, indicating that people with high abilities of ER reported higher levels of job satisfaction with their co-workers than people with low abilities of ER after experiencing SCCWs.

Originality/value

The present study links conflict research with organizational and personality research. The findings broaden the understanding of social conflicts in an organizational context and further highlight ER as an important factor which can buffer the negative effects of workplace conflicts.
Exploring future models of primary care for Texas
Authors: Kash Bita A. , Ogden Paul , Popp Elizabeth , Shaffer Melissa , Bolin Jane
Published: December 2017

Purpose

The purpose of this study is to identify best practices for innovative primary care models and to describe a potential future primary care (PC) model for Texas to address the burden of chronic disease in a population-based approach.

Design/methodology/approach

A systematic literature review was conducted and identified 1,880 published records through PubMed using 26 search terms. After abstract and full-text review, 70 articles remained as potential models.

Findings

Although there is already a severe shortage of physicians in Texas, emerging practice patterns and choices among physicians are likely to erode access to primary care services in the state. Health-care leaders are encouraged to consider models such as complex adaptive systems for team-based care, pharmacist hypertension care management program and combined nurse-led care management with group visit structure.

Research limitations/implications

As with any study, this research has its limitations; for example, models that might work in one state, or under a unique state-funded academic medical center, might not be “do-able” in another state within the nuances of a different funding mechanism.

Practical implications

Results of this research provide a model for implementing IPCM for the state of Texas first and will guide IPCM planning and implementation in other states.

Originality/value

This study is “land grant-centric” and focused on carrying out the mission of a major, top-tier research university with an emerging college of medicine at an academic medical center.
Intelligent grasping with natural human-robot interaction
Authors: Zhou Yuliang , Chen Mingxuan , Du Guanglong , Zhang Ping , Liu Xin
Published: December 2017

Purpose

The aim of this paper is to propose a grasping method based on intelligent perception for implementing a grasp task with human conduct.

Design/methodology/approach

First, the authors leverage Kinect to collect the environment information including both image and voice. The target object is located and segmented by gesture recognition and speech analysis and finally grasped through path teaching. To obtain the posture of the human gesture accurately, the authors use the Kalman filtering (KF) algorithm to calibrate the posture use the Gaussian mixture model (GMM) for human motion modeling, and then use Gaussian mixed regression (GMR) to predict human motion posture.

Findings

In the point-cloud information, many of which are useless, the authors combined human’s gesture to remove irrelevant objects in the environment as much as possible, which can help to reduce the computation while dividing and recognizing objects; at the same time to reduce the computation, the authors used the sampling algorithm based on the voxel grid.

Originality/value

The authors used the down-sampling algorithm, kd-tree algorithm and viewpoint feature histogram algorithm to remove the impact of unrelated objects and to get a better grasp of the state.
The implementation of an E-reverse auction system in an italian health care organization1
Authors: Raffa Lelio , Esposito Gianluca
Published: December 2017

E-Procurement (EP) can be defined as using the Internet in the purchasing process (de Boer, Harink & Heijboer, 2002). This paper focuses on the EP implementation process. Such process is defined as the way new technologies are absorbed by organizations and become part of their routines (Capaldo, Raffa & Zollo, 1994; Leonard-Barton, 1988; Leonard & Spring, 2002). This paper illustrates the preliminary results of an explorative study focused on the implementation process of an e-procurement system in the Italian-public-health-care system. Drawing on the ICT implementation process literature, this research aims at contributing to the identification of a set of conditions under which different EP forms appear appropriate in different purchasing and organizational settings (Min & Galle, 1999; Emiliani, 2000).
Critical factors that influence e-procurement implementation success in the public sector
Authors: Vaidya Kishor , Sajeev A. S. M. , Callender Guy
Published: December 2017

This paper presents the results of a literature survey developed to support a proposed model of the Critical Success Factors (CSFs) likely to impact the success of e-Procurement initiatives in the public sector. It identifies a number of relevant variables for each CSF and presents a model for future research. It also analyses the relative importance of different CSFs and observes that organization and management factors are the most important category for success of e-Procurement initiatives. If e-Procurement initiatives in the public sector are to assist the development of e-Procurement across the information economy, there should be wider discussion and agreement on what constitutes the relevant CSFs and how the achievement of success can be assessed.
Accounting and auditing for local governments in the U.S. and the U.K.
Authors: Giroux Gary , Jones Rowan , Pendlebury Maurice
Published: December 2017

This paper offers a comparison of local government accounting and auditing in the U.S. and the U.K., including descriptions of the wider environment of the two governmental systems. The paper identifies two major differences in accounting. The first is that, in the U.S., the standard-setter makes requirements, whereas the U.K. policy-maker issues recommendations, which are sometimes not followed. The second is that, in the context of public reports outside the audited financial statements, the U.K. government has mandated the preparation and publication of performance measures by local governments.
Lotteries, the american states and the federal government: a formula for perpetual success or inevitable destruction in education policy?
Authors: French P. Edward , Stanley Rodney E.
Published: December 2017

Lotteries have gained immense popularity for enhancing fiscal resources for social intervention programs such as education. However, the fiscal significance of lotteries for accomplishing educational equity across the American states has been empirically challenged. Much of the literature on lotteries suggests that financial reliance on state operated lotteries for educational embellishment may actually hinder the process of educational egalitarianism. Through pooled time series regression analysis, this project intends to demonstrate that states earmarking lottery dollars for education are receiving fewer fiscal allocations for education from the federal government than states opting to by-pass adoption of a lottery for education. The data for this project will include fourteen variables over a twentyyear period covering all fifty states.
Interstate fiscal disparities among american states: its general trend during 1970-1996 and its implications to the 1996 welfare reform
Authors: Qiao Yuhua
Published: December 2017

This article discusses interstate fiscal disparities in the context of welfare reform. It presents the trend of interstate fiscal disparities during 1970-1996 and highlights the need to study how the welfare reform of 1996 affects interstate variances in welfare support.
Court strategies in the appropriations process: the Oklahoma case
Authors: Douglas James W.
Published: December 2017

Little is known about the strategies used by state courts during the appropriations process. This article examines court budgetary practices in the state of Oklahoma. It reveals how court funding works in Oklahoma, what strategies are used by the state courts, and which factors are most important in determining the success of the courts in getting the funds they need. It shows that the judiciary is not necessarily at the mercy of the other branches of government when seeking resources. The findings provide the first glimpse at court budgeting strategies and determinants of these strategies’ success at the state level.
Pricing public information: the case of Norwegian government policymaking
Authors: Gottschalk Petter , Krokan Arne
Published: December 2017

A paradox seems to emerge when public information is priced without associated costs of electronic distribution. This paper investigates this paradox in light of recent Norwegian government policymaking. The picture seems to be that neither pricing principles nor practices are consistent with information policies, technological advances or theories of information economics.
Budgeting structures and citizen participation
Authors: Miller Gerald J. , Evers Lyn
Published: December 2017

This paper reviews the literature concerning when and in what way citizen participation can have an impact on budgeting. The first part of the paper conceptualizes, through the literature, five budgeting models, each having both problems and solutions for citizen involvement. The second section of the paper explores intervention designs that can be constructive in dealing with the larger problems connecting budgeting and citizen participation. The paper, therefore, seeks to determine where participation in budgeting can have an impact on citizen anger, estrangement, distrust and pessimism.
The death of the corporate tax
Authors: DiCicco Joel M.
Published: December 2017

This paper suggests that the proliferation of highly sophisticated corporate tax shelters has been a major reason for the decline of corporate income tax as a percentage of GDP and of total Federal receipts. Many of these shelters have extended beyond solid tax planning and into the realm of subversion. The controversy surrounding possible remedies for these abuses is just as lively as the debates surrounding the tax shelters themselves. This article explores the nature of a variety of tax shelters in an effort to illustrate the insidious nature of the corporate tax shelter problem and then discusses solutions, both legislative and nonlegislative, designed to curb these abuses.
Views from the field: creating a place for authentic citizen participation in budgeting
Authors: Orosz Janet Foley
Published: December 2017

Citizen participation in budgeting is often achieved by compliance with legal statutes on public hearing requirements. These pragmatic and legalistically-based approaches to citizen participation are examined, and the potential for creating participation that realizes more than meeting legal requirements is discussed. The author suggests that recommendations from recent work on citizen participation and governance can be used as standards for evaluating and improving citizen participation in budgeting, and applies these suggestions to a case example in city government finance.
A dynamic method of citizen preference revelation
Authors: Robbins Mark D. , Simonsen Bill
Published: December 2017

In this article we explore two citizen-based approaches to solving the problem of selecting a desirable level of public goods for a jurisdiction. The first approach seeks to inform decision-makers about citizens’ preferences by observing the choices of citizens faced with the actual budget constraint facing the government and asking them to choose service levels within that constraint. The second approach gauges citizens’ willingness-to-pay for their share of the cost of a desired level of public expenditure. In an effort to foster discussion and research into new modes of citizen participation in resource allocation we pose a model that combines both the constraints of the jurisdiction with the tax share of the respondent into a survey methodology that will reveal the underlying demand for government services in ways that are useful for public managers.
An examination of the relationship between the municipal strategic plan and the capital budget and its effect on financial performance
Authors: Beckett-Camarata Jane
Published: December 2017

Strategic planning in all sectors of government is currently experiencing greater use. Strategic planning in the federal government, for example, is now mandated and the emphasis is on “managing for results” (Roberts, 2000). At the same time, capital budgeting in all sectors of government is also receiving greater attention because of the recognition of greater need for attention to funding infrastructure. In this study, the relationship between the municipal strategic plan and the capital budget and their effect on financial performance is examined. Based on the analysis, the strategic plan, when connected to the capital budget, was found to have a statistically significant effect on selected aspects of municipal financial performance. The findings for practitioners indicate that strategic planning and capital budgeting are a major influence on financial performance and that the combination of capital budgeting and strategic planning constitutes a strategic decision-making process.
Accounting for contributions: a proposal to narrow differences between fasb and gasb requirements
Authors: Engstrom John
Published: December 2017

The Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB) have issued significantly different accounting and financial reporting standards for contributions. These standards are particularly significant for reporting by private and public institutions of higher education. This paper summarizes many of these differences including timing of revenue recognition, classification of contributed resources, recording pledges, and recognition of “collections.” A framework is suggested for evaluating accounting and financial reporting standards for contributions. Finally, recommendations are made to both FASB and GASB for changes to make their standards more consistent.
Local and regional accounting and reporting in spain: an empirical outlook
Authors: Benito Bernardino , Montesinos Vicente , Vela José Manuel
Published: December 2017

During the first half of the nineties, many accounting innovations and reforms have been introduced in Spanish governmental accounting. In this context, the purposes of this paper are, on the one hand, to present the main features of local financial reporting legal requirements, which are very close to the central state accounting regulations, as well as real accountability and quality of reported information. On the other hand, this paper looks for an analysis of the main differences and similarities of accounting regulation among Spanish regional governments, identifying practices and users' expectations, as the result of a survey developed by the authors.. Also presented are some proposals concerned with a possible harmonised accounting and reporting common framework, in order to maintain the traditional homogeneity that has characterised the past governmental accounting system in Spain.
Appraisal of the efficiency of subsidies granted by spanish public authorities for generating electricity using wind energy
Authors: García-Cebrián Lucía Isabel
Published: December 2017

This paper aims to analyze efficiency of the subsidies granted by the Spanish authorities. The case study focuses on wind-generated electricity. We will study what type of subsidy is most efficient considering the economic and technical data of an existing wind power installation in Spain. A sensitivity analysis is made in order to provide judgment elements to propose the form of the more convenient subsidy. In view of the results obtained, we will evaluate the efficiency of subsidies granted by Spanish authorities.
Kentucky property insurance surtax revenue: a comparison of alternative forecasting models
Authors: Payne James E. , Schwendeman Ken
Published: December 2017

Given the absence of a formal forecasting model of property insurance surtax revenue for the state of Kentucky, this paper presents the insample and out-of-sample forecasts of four models: Holt linear trend algorithm, autoregressive model, linear trend/autoregressive model, and economic activity model based on annual fiscal year data from 1984 to 2001. The Holt linear trend algorithm and the linear trend/autoregressive model were reasonably close in their respective forecasting performance for both the in-sample and out-ofsample forecast horizons. However, the linear trend/autoregressive model exhibited some evidence of instability for the period 1992 to 1994. With respect to the out-of-sample forecasts, the Holt linear trend algorithm provided a better fit to the actual surtax data. Moreover, as time passes and additional data on the surtax becomes available, the models presented can easily be updated and reevaluated.
Long-run and short-run budgeting: empirical evidence for canada, uk, and usa
Authors: Reddick Christopher G. , Hassan Seid Y.
Published: December 2017

This paper tests public budgeting as a long-run and short-run process; political decision makers strive to head toward budgetary balance over the long run but are constrained in the short run and follow incremental decision-making. First, the budget equilibrium theory is stated and is used to explain the relationship between revenues and expenditures. Second, the interaction between expenditures and revenues is tested with a vector error correction model for Canada, UK and the US, using annual time series data between 1948 and 2000. The results show that, in the long-run, revenues are the driving force behind the budget in Canada; in the UK expenditures force the budget toward balance. In the short-run, incrementalism occurs in both of these countries. The most interesting finding is for the United States where on-budget revenues and expenditures both push the budget toward balance over the longrun but there is no incrementalism in the process in the short-run. This, of course, is contrary to much of the existing literature.
Fiscal autonomy of korean local governments and intergovernmental relations in the 1990s
Authors: Kim Pan S. , Kim Jae-Young
Published: December 2017

This paper reviews Korean intergovernmental relations in the 1990s with an emphasis on fiscal relations among the different levels of the government. In the 1990s, Korea reinvigorated its system of local autonomy first established in the sixties. A major issue in the implementation of this system is the presence of vertical and horizontal disparities in local fiscal capacity. Although some efforts have been made to transfer tax sources from central government to local governments or establish local transfer (block grants), fiscal autonomy still remains below expectation, jeopardizing the realization of full local autonomy. This paper is an effort to look into these issues and search for solutions.
Improving the current status of school performance reporting
Authors: Rubin Marc A.
Published: December 2017

The large amount of tax and tuition dollars spent on both public and private primary and secondary education in the United States is motivating an ever-increasing demand for school performance and accountability information. The information that is needed by constituents depends on the type of school accountability system in place. Although the Government Accounting Standards Board proposed a model for school performance information over a decade ago, there remains considerable variability in the type and quality of information that is provided to by schools. This article describes school performance and accountability information currently provided by both public and private primary and secondary schools. In addition, suggestions are provided on how to make improvements in the information provided by schools and districts to their constituents.
Special assessments in florida cities and counties; dodging amendment 10?
Authors: Stumm Theodore J. , Mann Pamela Pearson
Published: December 2017

Special assessments have become an ever more popular form of taxation in Florida’s counties since the passage of Florida’s Amendment 10, the “Save Our Homes” amendment. Concurrently, the state’s courts appear to have relaxed their interpretation of special assessment by counties. The focus of this research, is whether Florida’s local governments are using special assessments to substitute for lost revenues under Amendment 10. Special assessments are particularly suspect because they provide a great amount of revenue and require no referenda for approval. The research relies upon analysis of county and municipal level financial data since implementation of Amendment 10. The implications of this research have broad applicability in view of the myriad tax and expenditure limitations enacted in recent years.
Form of government and per capita expenditures: an evaluation of small cities and towns
Authors: French P. Edward
Published: December 2017

The impact of form of government on municipal expenditures has been debated by several scholars and researchers over the past thirty years. Part of the support for preference of the council-manager form of government over the other government forms relies on claims that the council-manager form provides increased efficiency in the operation of government. Results of numerous municipal expenditure studies, however, reveal that this outcome is not always clearly demonstrated. Almost all of this existing literature has utilized data from municipalities with populations greater than 25,000. This study evaluates the relationship between form of government and per capita expenditures in cities and towns with populations between 2,500 and 25,000. Survey data from 559 cities and towns are analyzed to determine whether or not their form of government can be significantly related to municipal per capita expenditures. Results of this analysis reveal that council-manager cities and towns exhibit significantly higher per capita expenditure levels than cities and towns with the non-council-manager forms of government.