bluuebunny/crossref_metadata_2025 huggingface dataset:
A novel metabarcoding strategy for studying nematode communities
Authors: Sikder Md. Maniruzzaman , Vestergård Mette , Sapkota Rumakanta , Kyndt Tina , Nicolaisen Mogens
Published: January 2020

Nematodes are widely abundant soil metazoa and often referred to as indicators of soil health. While recent advances in next-generation sequencing technologies have accelerated research in microbial ecology, the ecology of nematodes remains poorly elucidated, partly due to the lack of reliable and validated sequencing strategies. Objectives of the present study were (i) to compare commonly used primer sets and to identify the most suitable primer set for metabarcoding of nematodes; (ii) to establish and validate a high-throughput sequencing strategy for nematodes using Illumina paired-end sequencing. In this study, we tested four primer sets for amplicon sequencing: JB3/JB5 (mitochondrial, I3-M11 partition); SSU_04F/SSU_22R (18S rRNA, V1-V2 region); Nemf/18Sr2b (18S rRNA, V6-V8 region) from earlier studies; and MMSF/MMSR (18S rRNA, V4-V5 region), a newly developed primer set from this study. In order to test the primer sets, we used 22 samples of individual nematode species, 20 mock communities, 20 soil samples, 20 spiked soil samples (mock communities in soil), and 4 root/rhizosphere soil samples. We successfully amplified the target regions (I3-M11 partition of the COI gene; V1-V2, V4-V8 region of 18S rRNA gene) from these 86 DNA samples with the four different primer combinations and sequenced the amplicons on an Illumina MiSeq sequencing platform. We found that the MMSF/MMSR and Nemf/18Sr2b were efficient in detecting nematode compared to JB and SSU primer sets based on annotation of sequence reads at genus and in some cases at species level. Therefore, these primer sets are suggested for studies of nematode communities in agricultural environments.
Testing of the survivin suppressant YM155 in a large panel of drug-resistant neuroblastoma cell lines
Authors: Michaelis Martin , Voges Yvonne , Rothweiler Florian , Weipert Fabian , Zia-Ahmad Amara , Cinatl Jaroslav , von Deimling Andreas , Westermann Frank , Rödel Franz , Wass Mark N. , Cinatl Jindrich
Published: January 2020

The survivin suppressant YM155 is a drug candidate for neuroblastoma. Here, we tested YM155 in 101 neuroblastoma cell lines (19 parental cell lines, 82 drug-adapted sublines). 77 cell lines displayed YM155 IC50s in the range of clinical YM155 concentrations. ABCB1 was an important determinant of YM155 resistance. The activity of the ABCB1 inhibitor zosuquidar ranged from being similar to that of the structurally different ABCB1 inhibitor verapamil to being 65-fold higher. ABCB1 sequence variations may be responsible for this, suggesting that the design of variant-specific ABCB1 inhibitors may be possible. Further, we showed that ABCC1 confers YM155 resistance. Previously, p53 depletion had resulted in decreased YM155 sensitivity. However,TP53-mutant cells were not generally less sensitive to YM155 thanTP53wild-type cells in this study. Finally, YM155 cross-resistance profiles differed between cells adapted to drugs as similar as cisplatin and carboplatin. In conclusion, the large cell line panel was necessary to reveal an unanticipated complexity of the YM155 response in neuroblastoma cell lines with acquired drug resistance. Novel findings include that ABCC1 mediates YM155 resistance and that YM155 cross-resistance profiles differ between cell lines adapted to drugs as similar as cisplatin and carboplatin.
Constrained proteome allocation affects coexistence in models of competitive microbial communities
Authors: Pacciani-Mori Leonardo , Suweis Samir , Maritan Amos , Giometto Andrea
Published: January 2020

Microbial communities are ubiquitous and play crucial roles in many natural processes. Despite their importance for the environment, industry and human health, there are still many aspects of microbial community dynamics that we do not understand quantitatively. Recent experiments have shown that the metabolism of species in a community is intertwined with its composition, suggesting that properties at the intracellular level such as the allocation of cellular proteomic resources must be taken into account when describing microbial communities with a population dynamics approach. In this work we reconsider one of the theoretical frameworks most commonly used to model population dynamics in competitive ecosystems, MacArthur’s consumer-resource model, in light of experimental evidence showing how pro-teome allocation affects microbial growth. This new framework allows us to describe community dynamics at an intermediate level of complexity between classical consumer-resource models and biochemical models of microbial metabolism, accounting for temporally-varying proteome allocation subject to constraints on growth and protein synthesis in the presence of multiple resources, while preserving analytical insight into the dynamics of the system. We first show experimentally that proteome allocation needs to be accounted for to properly understand the dynamics of even the simplest microbial community, i.e. two bacterial strains competing for one common resource. We then study the model analytically and numerically to determine the conditions that allow multiple species to coexist in systems with arbitrary numbers of species and resources.
Negative Overgeneralization is Associated with Anxiety and Mechanisms of Pattern Completion in Peripubertal Youth
Authors: McMakin Dana L. , Kimbler Adam , Tustison Nicholas J. , Pettit Jeremy W. , Mattfeld Aaron T.
Published: January 2020

BACKGROUND

This study examines neural mechanisms of negative overgeneralization in peri-puberty to identify potential contributors to escalating anxiety during this sensitive period. Theories suggest that weakpattern separation(a neurocomputational process by which overlapping representations are made distinct, indexed by DG/CA3 hippocampal subfields) is a major contributor to negative overgeneralization. We alternatively propose that neuromaturation related to generalization and anxiety-related pathology in peri-puberty predicts contributions from strongpattern completion(a partial match of cues reinstates stored representations, indexed by CA1) and related modulatory mechanisms (amygdala, medial prefrontal cortices [mPFC]).

METHODS

Youth (N=34, 9-14 years) recruited from community and clinic settings participated in an emotional mnemonic similarity task while undergoing MRI. At Study, participants indicated the valence of images; at Test, participants made an ‘old/new’ recognition memory judgment. Critical lure stimuli, that were similar but not the same as images from Study, were presented at Test, and errors (“false alarms”) to negative relative to neutral stimuli reflected negative overgeneralization. Univariate, multivariate, and functional connectivity analyses were performed to evaluate mechanisms of negative overgeneralization.

RESULTS

Negative overgeneralization was related to greater and more similar patterns of activation in CA1 and both dorsal and ventral mPFC for negative relative to neutral stimuli. At Study, amygdala increased functional coupling with CA1 and dorsal mPFC during negative items that were later generalized.

CONCLUSIONS

Negative overgeneralization is rooted in amygdala and mPFC modulation at encoding and pattern completion at retrieval. These mechanisms could prove to reflect etiological roots of anxiety that precede symptom escalation across adolescence.
Constitutive Steroidal Glycoalkaloid Biosynthesis in Tomato is Regulated by the Clade IIIe Basic Helix-Loop-Helix Transcription Factors MYC1 and MYC2
Authors: Swinnen Gwen , De Meyer Margaux , Pollier Jacob , Molina-Hidalgo Francisco Javier , Ceulemans Evi , De Clercq Rebecca , Bossche Robin Vanden , Fernández-Calvo Patricia , Ron Mily , Pauwels Laurens , Goossens Alain
Published: January 2020

Specialized metabolites are produced by plants to fend off biotic enemies. Across the plant kingdom, the biosynthesis of these defense compounds is promoted by jasmonate signaling in which clade IIIe basic helix-loop-helix (bHLH) transcription factors take on a central role. Tomato (Solanum lycopersicum) produces cholesterol-derived steroidal glycoalkaloids (SGAs) that act as phytoanticipins against a broad variety of herbivores and pathogens. The biosynthesis of SGAs from cholesterol occurs constitutively in tomato plants and can be further stimulated by jasmonates. Here, we demonstrate that the two tomato clade IIIe bHLH transcription factors, MYC1 and MYC2, redundantly and specifically control the constitutive biosynthesis of SGAs. Doublemyc1 myc2loss-of-function tomato hairy roots displayed suppressed constitutive expression of cholesterol and SGA biosynthesis genes, and consequently severely reduced levels of the main tomato SGAs α-tomatine and dehydrotomatine. In contrast, basal expression of genes involved in canonical jasmonate signaling or in the biosynthesis of highly jasmonate-inducible phenylpropanoid-polyamine conjugates was not affected. Furthermore, CRISPR-Cas9(VQR)-mediated genome editing of a specificcis-regulatory element, targeted by MYC1/2, in the promoter of a cholesterol biosynthesis gene led to decreased constitutive expression of this gene, but did not affect its jasmonate inducibility. Our results demonstrate that clade IIIe bHLH transcriptional regulators might have evolved to regulate the biosynthesis of specific constitutively accumulating specialized metabolites independent of jasmonate signaling.

One sentence summary

The clade IIIe basic helix-loop-helix transcription factors MYC1 and MYC2 control the constitutive biosynthesis of tomato steroidal glycoalkaloids and might do so independently of jasmonate signaling.
Behavioral recovery after a spinal deafferentation injury in monkeys does not correlate with corticospinal sprouting
Authors: Crowley Matthew , Lilak Alayna , Garner Joseph , Darian-Smith Corinna
Published: January 2020

A long held view in the spinal cord injury field is that corticospinal terminal sprouting is needed for new connections to form that then mediate behavioral recovery. The inference is that more extensive sprouting predicts greater recovery, though there is little evidence to support this. Here we compare behavioral data from two established deafferentation injury models in monkeys, to provide a clear example that sprouting does not track with behavioral recovery.
A derivation error that affects carbon balance models exists in the current implementation of the modified Arrhenius function
Authors: Murphy Bridget , Stinziano Joseph R.
Published: January 2020

Understanding biological temperature responses is crucial to predicting global carbon fluxes. The current approach to modelling temperature responses of photosynthetic capacity in large scale modelling efforts uses a modified Arrhenius equation.

We rederived the modified Arrhenius equation from the source publication from 1942 and uncovered a missing term that was dropped by 2002. We compare fitted temperature response parameters between the correct and incorrect derivation of the modified Arrhenius equation.

We find that most parameters are minimally affected, though activation energy is impacted quite substantially. We then scaled the impact of these small errors to whole plant carbon balance and found that the impact of the rederivation of the modified Arrhenius equation on modelled daily carbon gain causes a meaningful deviation of ~18% day−1.

This suggests that the error in the derivation of the modified Arrhenius equation has impacted the accuracy of predictions of carbon fluxes at larger scales since >40% of Earth System Models contain the erroneous derivation. We recommend that the derivation error be corrected in modelling efforts moving forward.
Assesssing the role of humans in Greater Antillean land vertebrate extinctions: new insights from Cuba
Authors: Orihuela Johanset , Viñola Lázaro W. , Vázquez Osvaldo Jiménez , Mychajliw Alexis M. , de Lara Odlanyer Hernández , Lorenzo Logel , Soto-Centeno J. Angel
Published: January 2020

The Caribbean archipelago is a hotspot of biodiversity characterized by a high rate of extinction. Recent studies have examined these losses, but the causes of the Antillean Late Quaternary vertebrate extinctions, and especially the role of humans, are still unclear. Current results provide support for climate-related and human-induced extinctions, but often downplaying other complex bio-ecological factors that are difficult to model or to detect from the fossil and archaeological record. Here, we discuss Caribbean vertebrate extinctions and the potential role of humans derived from new and existing fossil and archaeological data from Cuba. Our results indicate that losses of Cuba’s native fauna occurred in three waves: one during the late Pleistocene and early Holocene, a second during the middle Holocene, and a third one during the last 2 ka, coinciding with the arrival of agroceramists and the early Europeans. The coexistence of now-extinct species with multiple cultural groups in Cuba for over 4 ka implies that Cuban indigenous non-ceramic cultures exerted far fewer extinction pressures to native fauna than the later agroceramists and Europeans that followed. This suggests a determinant value to increased technological sophistication and demographics as the most plausible effective extinction drivers.
Expression Atlas ofSelaginella moellendorffiiProvides Insights into the Evolution of Vasculature, Secondary Metabolism, and Roots
Authors: Ferrari Camilla , Shivhare Devendra , Hansen Bjoern Oest , Pasha Asher , Esteban Eddi , Provart Nicholas J. , Kragler Friedrich , Fernie Alisdair , Tohge Takayuki , Mutwil Marek
Published: January 2020

Selaginella moellendorffii is a representative of the lycophyte lineage that is studied to understand the evolution of land plant traits such as the vasculature, leaves, stems, roots, and secondary metabolism. However, only a few studies have investigated the expression and transcriptional coordination of Selaginella genes, precluding us from understanding the evolution of the transcriptional programs behind these traits. We present a gene expression atlas comprising all major organs, tissue types, and the diurnal gene expression profiles for S. moellendorffii. We show that the transcriptional gene module responsible for the biosynthesis of lignocellulose evolved in the ancestor of vascular plants and pinpoint the duplication and subfunctionalization events that generated multiple gene modules involved in the biosynthesis of various cell wall types. We demonstrate how secondary metabolism is transcriptionally coordinated and integrated with other cellular pathways. Finally, we identify root-specific genes and show that the evolution of roots did not coincide with an increased appearance of gene families, suggesting that the development of new organs does not coincide with increased fixation of new gene functions. Our updated database at conekt.plant.tools represents a valuable resource for studying the evolution of genes, gene families, transcriptomes, and functional gene modules in the Archaeplastida kingdom.
Bis(1-dodecyl-4-aza-1-azoniabicyclo[2.2.2]octane)tetraisothiocyanatocobalt(II)
Authors: Giltzau Niels Ole , Köckerling Martin
Published: January 2020

The title compound, [Co(C18H37N2)2(NCS)4], consists of a cobalt(II) ion positioned on the origin of the triclinic unit cell. It is coordinated by the N atoms of two trans-oriented 1-dodecyl-4-aza-1-azoniabicyclo[2.2.2]octane (DABCO+) cations, which carry n-dodecyl chains at the non-coordinating N atoms. The distorted octahedral coordination environment of the CoII ion is completed through four N atoms of isothiocyanate ions, which are arranged within the equatorial plane. Non-classical hydrogen bonding of the types C—H...N and C—H...S between the filamentous molecules lead to the formation of layers parallel to (001).
Diethyl 4-(1H-imidazol-2-yl)-2,6-dimethyl-1,4-dihydropyridine-3,5-dicarboxylate
Authors: Yoo Miri , Koh Dongsoo
Published: January 2020

In the title compound, C16H21N3O4, the 1,4-dihydropyridine ring adopts a flattened boat conformation, with the imidazole substituent in an axial orientation [dihedral angle between ring planes = 82.9 (6)°]. In the crystal structure, pairs of N—H...O and N—H...N hydrogen bonds with graph-set notation R
2
2(14) connect the molecules into chains running along the c-axis direction.
(E)-1-(4-Fluoro-2-hydroxyphenyl)-3-(2,3,4-trimethoxyphenyl)prop-2-en-1-one
Authors: Yoo Miri , Koh Dongsoo
Published: January 2020

In the title molecule, C18H17FO5, the conformation about the C=C bond of the central enone group is trans. The dihedral angle between the benzene rings is 13.08 (3)°. The hydroxy group attached to the benzene ring is involved in an intramolecular O—H...O hydrogen bond. In the crystal, weak C—H...O hydrogen bonds link the molecules into chains along [001].
Attitude towards entrepreneurship: a study among Asnaf Millennials in Malaysia
Authors: Mahmood Tengku Mohd Azizuddin Tuan , Mamun Abdullah Al , Ibrahim Mohamed Dahlan
Published: January 2020

Purpose

This study intended to determine the effect of selected entrepreneurial traits on the attitude of Asnaf Millennials in Malaysia towards entrepreneurship.

Design/methodology/approach

This is a cross-sectional study that collected the quantitative data via structured interviews from 310 randomly selected Asnaf Millennials from Kelantan, Malaysia.

Findings

The findings confirmed the positive and statistically significant effect of innovativeness, internal locus of control, need for achievement and proactive personality on the attitude of Asnaf Millennials on entrepreneurship.

Originality/value

This study focussed on the development of non-cognitive skills for individual characteristics regarding entrepreneurship for the benefit of development practitioners and policymakers. The government and development organisations should focus on developing entrepreneurial traits that are expected to improve the attitude towards entrepreneurship and increase the entrepreneurial activities in Malaysia. This initiative can improve the socio-economic condition of Asnaf Millennials with low income.
Coffee brews composition from coffea canephora cultivars with different fruit-ripening seasons
Authors: Mori Andre Luiz Buzzo , Viegas Marcelo Caldeira , Ferrão Maria Amélia Gava , Fonseca Aymbiré Francisco , Ferrão Romário Gava , Benassi Marta Toledo
Published: January 2020

Purpose

The purpose of this paper is to evaluate the contents of bioactive compounds and/or that of interest for the brew quality (trigonelline, caffeine, total chlorogenic acids and melanoidins), acidity and antioxidant activity (AA) of roasted coffee brews produced with Coffea canephora.

Design/methodology/approach

Coffee samples corresponded to three cultivars – Diamante ES8112, ES8122 “Jequitibá,” and Centenária ES8132 – with different fruit-ripening seasons (early, medium and late, respectively). The study evaluated five genotypes from each cultivar and coffees were cultivated in two sites, a total of 30 samples.

Findings

The average contents on the coffee brews varied from 1,176 to 1,452 µg mL−1 for caffeine; from 206 to 413 µg mL−1 for trigonelline; from 528 to 942 µg mL−1 for total chlorogenic acids; from 6.8 to 7.8 mg mL−1 for melanoidins; showing total titratable acidity between 1.15 and 1.79 mL of NaOH 0.1 mol L−1 by 20 mL of the brew. AA varied from 6.78 to 8.80 mg of TROLOX mL−1, correlating positively with the contents of caffeine, total chlorogenic acids, melanoidins. Fruit-ripening seasons had no effect on coffee brew composition and AA.

Originality/value

The results presented provide not only a unique analysis of coffee brew from genotypes developed to improve the good agricultural practice and brew quality, but also relevant information that can be extended for research in coffee composition and for the coffee industry.
Integrated business model for sustainability of small and medium-sized enterprises in the food industry
Authors: Topleva Silviya Atanasova , Prokopov Tsvetko Velchev
Published: January 2020

Purpose

The ecological footprint of the food industry and the requirements of the bio-based economy result in the need for deepening the concept of corporate sustainability. CSR provokes the implementation of eco-innovation with high value added. A main source of value added and sustainability is the integrated implementation of ecodesign practices . The purpose of this paper is to systemize an integrated model for the product ecodesign implementation, which combines not only the industrial and process ecodesign but also the overall organizational and socio-economic context of SMEs in food industry, reflected in CSR and value added for stakeholders.

Design/methodology/approach

The methodology for implementation of business model for sustainability of the SMEs in the food industry through ecodesign is based on vertical and horizontal integration of well-known self-relevant environmental, social and economic tools such as corporate social responsibility, life-cycle assessment, MET matrix, ecolabelling and stakeholder approach for production and marketing of high-value-added eco-products.

Findings

This study proposes an algorithm for implementation of an integrated business model for SMEs sustainability in the food industry, focusing on high-value-added delivery for stakeholders, based on corporate social responsibility, functional innovation and eco-efficiency. The ecodesign based on CSR business practice in food industry allows simultaneous optimization of environmental aspects and cost structure of products in conditions of improved quality and functionality. Thus, ecodesign contributes to the diversification not only of the company’s product portfolio, but also to opening of new marketplaces and the implementation of new market strategies by increasing the value added.

Practical implications

The research identifies actions, which SMEs in food industry can follow to achieve ecological redesign of their business and production processes that simultaneously enhance product functionality and resource efficiency.

Originality/value

The academic and the social value of the research is the focus on ecodesign and its implementation in SMEs in the food industry as a tool for creation of multidimensional high value added for stakeholders in bio-based economy.
Shared power and fairness in trust-based supply chain relationships in an urban local food system
Authors: Nakandala Dilupa , Smith Meg , Lau Henry
Published: January 2020

Purpose

The purpose of this paper is to investigate supply chain relationships in an urban local fresh food system from a retailer perspective to examine the types of relationships and the factors underpinning the development of such relationships.

Design/methodology/approach

Using the multiple case study method, interview data from twelve urban local fresh food retailers in Sydney were analysed using the thematic analysis.

Findings

This study finds that balanced power relationships in the supply chain allow reasonable power to sit with growers in product price determination irrespective of the dependency of small-scale growers on relatively large local retailers. Trust-based relationships are developed over multiple transactions, where shared values across the supply chain and consistently low opportunistic behaviour in reward sharing are demonstrated to be the crucial factors underpinning close relationships. This study also found evidence of horizontal supply chain linkages among retailers in a competitive environment.

Practical implications

Findings of this study have implications for policymakers in designing urban fresh food systems and for practitioners in large urban retailers including supermarkets that attempt to integrate local food into their product portfolio.

Originality/value

This study extends the local food system literature dominated by rural studies to include new knowledge about the dynamics of collaborations in contemporary urban local fresh food supply chains. It provides the first empirical evidence of lateral inventory transshipment between retailers in a competitive environment confirming previous simulation studies.
Binary memcapacitor based first-order active filter
Authors: Gan Huijun , Yu Dongsheng , Li Dongkun , Cheng He
Published: January 2020

Purpose

The purpose of this paper is to construct a flux-controlled memcapacitor (MC) emulator without grounded restriction with the binary operation ability. The active first-order low-pass filter (LPF) and high-pass filter (HPF) circuits are constructed by replacing the capacitor with MC.

Design/methodology/approach

The output saturation of the active device is innovatively adopted to realize the binary operation of MC with two memcapacitance values. By applying the direct current control voltage together with the input signal, the memcapacitance can be controlled, and hence, cut-off frequency of the filters can be adjusted without changing the circuit structure.

Findings

Experiments and simulation results show that the new filter has good frequency selectivity. Both LPF and HPF can change the cut-off frequency by changing the positive and negative control voltage. The experimental and simulation results are in good agreement with the theoretical analysis, which proves the feasibility and validity of the emulator and the filters.

Originality/value

These MC emulators are simple and easy to physically fabricate, which have been increasingly used for experiment. It also provide an effective reference for device miniaturization and low power consumption.
Audit committee ownership and audit report lag: evidence from Australia
Authors: Bhuiyan Md. Borhan Uddin , D’Costa Mabel
Published: January 2020

Purpose

This paper aims to examine whether audit committee ownership affects audit report lag. Independent audit committees are responsible for overseeing the financial reporting process, to ensure that financial statements are both credible and released to external stakeholders in a timely manner. To date, however, the extent to which audit committee ownership strengthens or compromises member independence, and hence, influences audit report lag, has remained unexplored.

Design/methodology/approach

This paper hypothesizes that audit committee ownership is associated with audit report lag. Further, the author hypothesize that both the financial reporting quality and the going concern opinions of a firm mediate the effect of audit committee ownership on audit report lag.

Findings

Using data from Australian listed companies, the author find that audit committee ownership increases audit report lag. The author further document that financial reporting quality and modified audit opinions rendered by external auditors mediate this positive relationship. The results are robust to endogeneity concerns emanating from firms’ deliberate decisions to grant shares to the audit committee members.

Originality/value

The study contributes to both the audit report timeliness and the corporate governance literatures, by documenting an adverse effect of audit committee ownership.
Whistleblowing intentions of accounting students
Authors: Owusu Godfred Matthew Yaw , Bekoe Rita Amoah , Anokye Fred Kwasi , Okoe Festus Odotei
Published: January 2020

Purpose

This study aims to investigate the intentions of a section of Ghanaian university students towards whistleblowing and the factors that predict such intentions.

Design/methodology/approach

This study used the survey method of research, and data was gathered through the use of questionnaires. A total of 524 accounting students from the University of Ghana Business School participated in the survey. The structural equation modelling technique was used to analyse the data.

Findings

The findings of this study show that the sampled students have greater intentions to report wrongdoings when detected and that majority of the students would prefer to use internal mechanisms for reporting purposes than using external means. Further, the study found students’ attitude towards whistleblowing and subjective norm to be key predictors of internal whistleblowing intentions whereas perceived behavioural control was found to have a positive influence on the intention to blow the whistle externally.

Research limitations/implications

Findings of this study have implications for policymakers who have a keen interest in enhancing whistleblowing activities and whistleblower protection.

Originality/value

This study provides some insights into the whistleblowing intentions of students. An understanding of the views of students towards whistleblowing and the factors driving their intentions should be useful to organisations that may use these students upon graduation.
Corruption and control from the perspective of Islam
Authors: Alazzabi Waled Younes E. , Mustafa Hasri , Abdul Latiff Ahmed Razman
Published: January 2020

Purpose

The purpose of this paper is to explore and provide insights into corruption and the control procedures from an Islamic perspective.

Design/methodology/approach

This paper adopts qualitative research approach using the holy Quran as a primary source and hadith of the Prophet Mohammed supported by the anecdotes of his companions as a secondary source and prior literature.

Findings

This paper offers an Islamic taxonomy of corruption that contains economic, managerial, financial, political, environmental, social and ethical corruption which is explicitly prohibited because of their consequence on societies. Islam establishes proactive, preventive, detecting and reactive procedures to control corruption and prescribes how to avoid its harmful consequences. The paper also reveals significant concepts in relation to individuals’ qualities that if taken care of, better chances to reduce corruption and better living conditions can be accomplished.

Research limitations/implications

The paper recommends means to the business community through providing managerial and practical procedures which can be used for limiting corruption effectively. However, this piece of work provides further explanations on corruption to improve our understanding on such a phenomenon and contributes to the literature from the perspective of Islam point of view.

Originality/value

The paper contributes to the debate on corruption, human, religion and control from an Islamic point of view, which is lacking. This paper finds evidence that loss of belief is a situational factor that leads to corrupt acts. Also, moral teaching in early ages is necessary for inner and self-control. Moral renovation is an influential factor that keeps individuals motivated and refrain from indulging into corrupt acts.
Tax evasion and financial instability
Authors: Ozili Peterson K.
Published: January 2020

Purpose

The purpose of this paper is to explore the association between tax evasion and financial instability. The discussion also examines the effects of tax evasion for financial instability.

Design/methodology/approach

This paper is an exploratory study on the effect of tax evasion on financial instability

Findings

The paper shows that tax evasion can reduce the tax revenue available to governments to manage the economy and can weaken the government’s ability to promote stability in financial systems, whereas on the contrary, taxpayers who evade taxes feel they can use the evaded tax money to rather improve their own financial stability.

Originality/value

This paper presents the first attempt to carefully examine the association between tax evasion and financial instability.
When and why (honest) people commit fraudulent behaviours?
Authors: Maulidi Ach
Published: January 2020

Purpose

This study aims to provide theoretical and empirical insights concerning how macro-level characteristics influence micro-psychological characteristics, in perpetrating fraudulent behaviours. This is because many fraud studies have mainly been focussed on the solo psychological aspects of the offender, rather than the social environments. This study also makes clear that fraudulent behaviours are different from delinquencies.

Design/methodology/approach

This research is focussed on the big bureaucratic scandals, occurring in Indonesia. The authors chose Indonesia because it places one of the corrupt countries in The Association of Southeast Asian Nations countries. To achieve the goals, the authors used the ethnographic approach by conducting an exclusive interview with 30 elite executives from the Government of Indonesia.

Findings

This study finds a deeper understanding of the root causes of fraud committed by individuals and co-offenders, in which micro-psychological, situational, sociological and criminological aspects are linked together.

Originality/value

This study contains provocative findings that can stimulate a critical understanding of the psychological aetiology of an individual’s intention to perpetrate partial fraud or to co-offend.
Storytelling of bureaucratic white-collar crimes in Indonesia: is it a matter of reciprocal norm?
Authors: Maulidi Ach
Published: January 2020

Purpose

The purpose of this paper is to contribute to the existing fraud studies and theory (fraud triangle) from bureaucratic crime perspectives. Importantly, this paper answers calls on research, exploring the routines of interaction both micro- and social psychological constructs in studying fraudulent behaviours. These aspects are relatively new, which have a little attention from auditing and fraud literature.

Design/methodology/approach

Experienced fraud perpetrators were used for this study. A semi-structured interview technique was used, allowing to uncover rich descriptive data on the personal experiences of participants. It allowed them to tell and illustrate why and how they get involved in fraudulent activities.

Findings

Many explanations, from a wide variety of perspectives, have been advanced to explain why people commit fraud in bureaucracy. Using reciprocity and exchange theory as a basis, it was found strong evidence for expanding fraud triangle theory (Cressey, 1953) as a predictor of individual’s intention to commit white-collar crimes. Evidence of these results provides a new challenge to other accounts of why systemic fraud would or would not occur. In this point, it highlights the concepts of social exchange and the norm of reciprocity serve as a useful beginning for explaining the factors that cause someone to commit occupational fraud. Generally, a number of distinct empirical and theoretical contributions arise from the current study.

Originality/value

This paper contributes to the enrichment of fraud theory and literature, from psychological perspectives. With regard to the reciprocity between peers within and outside organisation, it offers theoretical frameworks about the reasons for the decisions to commit white-collar crimes. As such, it advances fraud and auditing studies.
Where there is smoke there is fire: front running at MAC and DICE securities Pakistan
Authors: Akram Tooba , Irfan Saadia
Published: January 2020

Purpose

This case captures the experience of the newly hired investigation officer (IO) at the SECP, who crafts a front running case focused on the ethical transgressions by equity trader and KATS operator, at a famous brokerage house named Mir Ali Chaudhary Securities (MAC) Securities and three traders at DICE in Pakistan. The case outlines the whole series of investigation event that took place, from the IO identifying the smoke to all the pieces of puzzle together to form collectively evidence of front running. The case outlines and probes students to think at each stage of investigation as to how to answer the general claims that insider trading should be legalized. All these questions are viewed from the perspective of Pakistan’s regulatory environment.

Design/methodology/approach

The authors use a descriptive case study methodology approach.

Findings

The investigation trial held Sidney and Aslam guilty, sentencing them to imprisonment and making them pay fine to the Securities Exchange Commission of Pakistan (SECP) worth Rs 5m and Rs 1m, respectively. Likewise, the three equity traders at DICE were sentenced to imprisonment and charged a fine of Rs. 1m each.

Originality/value

On March 21, 2018, Mr Sidney, the equity trader, Mr Aslam, a KATS operator at MAC Securities and three equity traders at DICE Securities (Pvt.) Ltd were convicted under Securities Act (2015) and Court of law. Sidney and Aslam were alleged of tipping off advance confidential information of their clients’ order to the three equity traders at DICE, whereas the three traders at DICE were alleged of trading shares based on the tipped information in their trading account before the MAC clients’ orders were filled.
Push and pull model of women entrepreneurship: empirical evidence from the UAE
Authors: Al Matroushi Huda , Jabeen Fauzia , Matloub Ayesha , Tehsin Muhammad
Published: January 2020

Purpose

This study aims to develop a push–pull factors theory of women entrepreneurship, to identify and prioritize the factors influencing Emirati women entrepreneurs, and also aims to implement the proposed theory in two cases: Emirati women entrepreneurs with business family and non-business family backgrounds.

Design/methodology/approach

The analytic hierarchy process (AHP) model was developed with 6 criteria and 19 sub-criteria, based upon the findings of previous studies. Data were collected using a questionnaire survey given to 20 Emirati women entrepreneurs in the United Arab Emirates (UAE). The respondents were selected on the basis of their family backgrounds. The data collected were interpreted and a priority vector was assigned to the criteria and sub-criteria.

Findings

A well-researched methodology was used for the synthesis of priorities and the measurement of consistencies. The findings show that education, skills and training are the three main criteria considered to be the most important factors that influence the growth and success of Emirati women entrepreneurs.

Research limitations/implications

The model can be used by authors for future academic and entrepreneurial studies. The findings interpreted can help policymakers and related associations develop various policies based on the specific factors found to empower Emirati women entrepreneurs in an effective manner. This process will increase the participation of Emirati women in the entrepreneurial field. The research model had limited dimensions and the findings cannot be generalized. Hence, it would be valuable to conduct future study in other countries to generalize the findings. The model can be enhanced by including other factors, and alternatives could be based on types of sectors.

Originality/value

This study is the first of its kind to present an AHP model that contains most dimensions influencing the success and growth of Emirati women entrepreneurs and prioritizes the dimensions based on their importance.
Does China’s transportation infrastructure have an impact on employment in the service sector?
Authors: Wang Hui , Zhang Meiqing
Published: January 2020

Purpose

The large-scale construction of China’s transportation infrastructure has driven the flow of elements between regions, which has provided convenient conditions for the accumulation of advantageous resources.

Design/methodology/approach

Based on the panel data of 31 provinces in China in the past 2003-2017 years, this paper applies the spatial econometric model and partial differential method and empirically analyzes the spatial spillover effect of transportation infrastructure on employment in the service industry under four spatial weighting matrices.

Findings

The results show that for every 1 per cent increase in the level of transportation infrastructure, the employment density of the service industry in the region can be increased by 0.1274 per cent. It is worth noting that roads promote the employment of the service industry more than railways and inland waterways. However, inland waterways have not shown positive effects. The results on spatial spillover of transportation infrastructure indicate that railway has obvious promotion effect on the employment level of service industry in the surrounding area, while the highway has hindered the effect. The spatial spillover effect of inland waterway is not obvious.

Originality/value

The value of this paper is to consider the impact of China’s transportation infrastructure on employment in a particular industry, especially in the service industry. The research will help to provide empirical evidence for policymakers. The government needs to invest and build transportation infrastructure based on the stage and development potential of the employment development of the regional service industry.
Relationship between risk aversion, risky investment intention, investment choices
Authors: Aren Selim , Nayman Hamamci Hatice
Published: January 2020

Purpose

This paper aims to examine the effects of subjective and financial literacy, big five personality traits and emotions (fear, anger, hope and sadness) on risk aversion, risky investment intention and investment choices were investigated. Interactions of these three variables (risk aversion, risky investment intention and investment choices) were also examined.

Design/methodology/approach

For this purpose, in January-February 2019, collected data on 446 subjects from Turkey using the internet (341) and face-to-face (105) survey instruments. The authors exploited IBM SPSS Statistics for analysis. ANOVA,t-test and discriminant analysis were performed.

Findings

As a result of the analyzes, two personality traits (neuroticism and openness) and two emotions (fear and sadness) were determined as predictors of risk aversion. For risky investment intention, risk aversion, two personality traits (neuroticism and openness) and one of the same and other one different two emotions (fear and anger) were found.

Originality/value

Investment choices can be estimated by objective financial literature, risk aversion and risky investment intention. In addition, individuals’ risk averse or risk taking characteristics differ according to their level of sadness with agreeableness, conscientiousness and neuroticism personality traits. Similarly, have a risky investment intention or have not risky investment intention also differs according to sadness emotions with conscientiousness and openness. Finally, the choice of stocks or bank deposits varies according to subjective financial literacy and extraversion personality trait.
An innovative decision support tool for liquefied natural gas supply chain planning
Authors: Papaleonidas Christos , Lyridis Dimitrios V. , Papakostas Alexios , Konstantinidis Dimitris Antonis
Published: January 2020

Purpose

The purpose of this paper is to improve the tactical planning of the stakeholders of the midstream liquefied natural gas (LNG) supply chain, using an optimisation approach. The results can contribute to enhance the proactivity on significant investment decisions.

Design/methodology/approach

A decision support tool (DST) is proposed to minimise the operational cost of a fleet of vessels. Mixed integer linear programming (MILP) used to perform contract assignment combined with a genetic algorithm solution are the foundations of the DST. The aforementioned methods present a formulation of the maritime transportation problem from the scope of tramp shipping companies.

Findings

The validation of the DST through a realistic case study illustrates its potential in generating quantitative data about the cost of the midstream LNG supply chain and the annual operations schedule for a fleet of LNG vessels.

Research limitations/implications

The LNG transportation scenarios included assumptions, which were required for resource reasons, such as omission of stochasticity. Notwithstanding the assumptions made, it is to the authors’ belief that the paper meets its objectives as described above.

Practical implications

Potential practitioners may exploit the results to make informed decisions on the operation of LNG vessels, charter rate quotes and/or redeployment of existing fleet.

Originality/value

The research has a novel approach as it combines the creation of practical management tool, with a comprehensive mathematical modelling, for the midstream LNG supply chain. Quantifying future fleet costs is an alternative approach, which may improve the planning procedure of a tramp shipping company.
Additive manufacturing for repairing: from damage identification and modeling to DLD
Authors: Perini Matteo , Bosetti Paolo , Balc Nicolae
Published: January 2020

Purpose

This paper aims to decrease the cost of repairing operations, of the damaged mechanical components, by enabling the strong automation of the process and the reduction of manual labor. The main purpose of the hybrid repair process is to restore the original shape of the mechanical parts, by adding and removing material according to the mismatch between the damaged object and the virtual model, to restore its geometrical properties.

Design/methodology/approach

The DUOADD software tool translates the information collected from a 3D scanner into a digital computer aided design solid model, which can be manipulated through Siemens NX computer aided manufacturing (CAM), to obtain the tool paths, for the Direct Laser Deposition (DLD) technology. DUOADD uses octrees to effectively analyze the damaged region of the mechanical part and then to discretize the volume to be added to export CAM-compatible information as a 3D model, for additive operations.

Findings

DUOADD is the missing link between two valuable existing technologies, 3D scan and CAM for additive manufacturing, which can now be connected together, to perform automatic repairing.

Research limitations/implications

A trade-off between resolution and computational effort needs to be achieved.

Practical implications

DUOADD output is a STEP file, transferred to the CAM software to create the additive and the milling tool paths. The maximum deviation was 40 micrometers, as compared with the original solid model.

Originality/value

The paper presents a new procedure and new software tools (DUOADD), for the automation of damaged objects restoration process. DUOADD software provides suitable data for using a 5-axis computer numerical control (CNC) milling machine equipped with a DLD tool.