bluuebunny/crossref_metadata_2025 huggingface dataset:
Sulcal depth in medial ventral temporal cortex predicts the location of a place-selective region in macaques, children, and adults
Authors: Natu Vaidehi S. , Arcaro Michael J. , Barnett Michael A. , Gomez Jesse , Livingstone Margaret , Grill-Spector Kalanit , Weiner Kevin S.
Published: January 2020

The evolution and development of anatomical-functional relationships in the cerebral cortex is of major interest in neuroscience. Here, we leveraged the fact that a functional region selective for visual scenes is located within a sulcus in medial ventral temporal cortex (VTC) in both humans and macaques to examine the relationship between sulcal depth and place-selectivity in medial VTC across species and age groups. To do so, we acquired anatomical and functional magnetic resonance imaging scans in 9 macaques, 26 human children, and 28 human adults. Our results revealed a strong structural-functional coupling between sulcal depth and place-selectivity across age groups and species in which selectivity was strongest at the deepest sulcal point (the sulcal pit). Interestingly, this coupling between sulcal depth and place-selectivity strengthens from childhood to adulthood in humans. Morphological analyses suggest that the stabilization of sulcal-functional coupling in adulthood may be due to sulcal deepening and areal expansion with age as well as developmental differences in cortical curvature at the pial, but not the white matter surfaces. Our results implicate sulcal features as functional landmarks in high-level visual cortex and highlight that sulcal-functional relationships in medial VTC are preserved between macaques and humans despite differences in cortical folding.
Fibroblast Growth Factor 21 (FGF21) creates sugar-specific taste aversion to fructose through action in the brain in mice
Authors: Stevanovic Darko M. , Hebert Alex J. , Desai Bhavna N. , Singhal Garima , Adams Andrew C. , Flier Jeffrey S. , Maratos-Flier Eleftheria
Published: January 2020

Metabolic diseases such as diabetes and obesity are a growing healthcare concern, and their increasing rates are attributed to increased consumption of carbohydrate-rich diets and sugar-sweetened beverages. Fibroblast growth factor 21 (FGF21) is a complex metabolic regulator, and there is significant evidence that it may play a role in fructose metabolism, driving relative aversion to sweet taste. As such, we examined the relationship between FGF21 and the preferential intake of simple carbohydrates in mice, both as liquid solutions and as dietary additives. Genetic deletion of FGF21 or its obligate co-receptor β-klotho (KLB) had no impact on preference for sugar sweetened solutions. FGF21 overexpression, however, substantially suppressed preference for fructose solutions, but had no effect on glucose or sucrose preference. Infusions of FGF21 also suppressed fructose preference specifically, an effect that was dependent on expression of KLB in the CNS. These results demonstrate that FGF21 creates sugar-specific taste aversion to fructose, which may be mediated by a KLB-dependent pathway in the brain.

Highlights

FGF21 administration suppresses fructose preference in mice.

Preference for glucose or sucrose is not affected by FGF21 administration.

Genetic FGF21 deletion does not enhance fructose, glucose, or sucrose preference.

FGF21 requires central β-klotho expression to suppress fructose preference.
Physical-biological interactions underlying the phylogeographic patterns of coral-dependent fishes around the Arabian Peninsula
Authors: Torquato Felipe , Møller Peter R.
Published: January 2020

Aim

To test the hypothesis that phylogeographic pattern of coral-dependent fish species inhabiting the Arabian Peninsula may be driven by a combination of ocean circulation, larval behavior and seascape features.

Location

The present study focuses on three such putative oceanographic barriers around the Arabian Peninsula: the Bab el-Mandeb Strait, the Strait of Hormuz and the upwelling off Oman.

Tax

Multitaxa.

Methods

A biophysical modeling system that relies on stochastic Lagrangian framework and Individual-Based Model was used to simulate larval dispersal through the three putative barriers, by tracking three-dimensional movements of virtual particles in ocean circulation scenarios. We explored the range of dispersal capabilities across reef fish species by creating 72 hypothetical strategies, each representing a unique combination of five biological traits: pelagic larval duration, spawning periodicity, mortality rate, reproductive output and vertical migration.

Result

Our results showed that the strength of the barriers was highly variable as a function of all biological traits (except reproductive output) and indicated high asymmetry of connectivity, and hence gene flow, between adjacent areas. In addition, direction and distance travelled by the virtual larvae varied according to both the geographic position of releasing site and biannual monsoonal winds. On average, larvae released during the summer exhibited a higher potential for dispersal than larvae released in wintertime.

Main conclusions

Our biophysical models complement the few existing empirical research on population genetics, and the predictions presented here serve as testable hypotheses for future phylogeographic studies around the Arabian Peninsula.
Chromatin features define adaptive genomic regions in a fungal plant pathogen
Authors: Cook David E. , Kramer Martin , Seidl Michael F. , Thomma Bart PHJ
Published: January 2020

Understanding the complex information stored in a genome remains challenging since multiple connected regulatory mechanisms act at various scales to determine function. Increased comprehension of genome function at scales beyond contiguous nucleotides will help understand genetic diseases, the emergence of pathogenesis, and more broadly the genomics of adaptation. Here we report the analysis of DNA methylation, histone modification, and DNA accessibility in the plant pathogenic vascular wilt fungusVerticillium dahliae. Functional analysis details that DNA methylation is restricted to repetitive elements, such as transposable element DNA, but interestingly only some repetitive DNA is methylated. This incomplete DNA methylation is associated with repetitive DNA residing in specific compartments of the genome that were previously defined as Lineage-Specific (LS) regions. These regions are hypervariable betweenV. dahliaeisolates and contain genes that support host colonization and adaptive traits. LS regions are associated with H3 Lys-27 methylated histones (H3K27me3), and repetitive DNA within LS regions are more transcriptionally active and have increased DNA accessibility, representing a hybrid chromatin state when compared to repetitive regions within the core genome. We used machine learning algorithms trained on epigenetic and DNA accessibility data to predict LS regions with high recall, identifying approximately twice as much LS DNA in theV. dahliaegenome as previously recognized. Collectively, these results characterize LS regions in an intermediate chromatin state and provide evidence that links chromatin features and genome architecture to adaptive regions within the genome.
Theoretical Design of Paradoxical Signaling-Based Synthetic Population Control Circuit inE. coli
Authors: Mayalu Michaëlle N. , Murray Richard M.
Published: January 2020

We have developed a mathematical framework to analyze the cooperative control of cell population homeostasis via paradoxical signaling in synthetic contexts. Paradoxical signaling functions through quorum sensing (where cells produce and release a chemical signal as a function of cell density). Precisely, the same quorum sensing signal provides both positive (proliferation) and negative (death) feedback in different signal concentration regimes. As a consequence, the relationship between intercellular quorum sensing signal concentration and net growth rate (cell proliferation minus death rates) can be non-monotonic. This relationship is a condition for robustness to certain cell mutational overgrowths and allows for increased stability in the presence of environmental perturbations. Here, we explore stability and robustness of a conceptualized synthetic circuit. Furthermore, we asses possible design principles that could exist among a subset of paradoxical circuit implementations. This analysis sparks the development a bio-molecular control theory to identify ideal underlying characteristics for paradoxical signaling control systems.
Quantitative dissection of transcription in development yields evidence for transcription factor-driven chromatin accessibility
Authors: Eck Elizabeth , Liu Jonathan , Kazemzadeh-Atoufi Maryam , Ghoreishi Sydney , Blythe Shelby , Garcia Hernan G.
Published: January 2020

Thermodynamic models of gene regulation can predict transcriptional regulation in bacteria, but in eukaryotes chromatin accessibility and energy expenditure may call for a different framework. Here we systematically tested the predictive power of models of DNA accessibility based on the Monod-Wyman-Changeux (MWC) model of allostery, which posits that chromatin fluctuates between accessible and inaccessible states. We dissected the regulatory dynamics ofhunchbackby the activator Bicoid and the pioneer-like transcription factor Zelda in livingDrosophilaembryos and showed that no thermodynamic or non-equilibrium MWC model can recapitulatehunchbacktranscription. Therefore, we explored a model where DNA accessibility is not the result of thermal fluctuations but is catalyzed by Bicoid and Zelda, possibly through histone acetylation, and found that this model can predicthunchbackdynamics. Thus, our theory-experiment dialogue uncovered potential molecular mechanisms of transcriptional regulatory dynamics, a key step toward reaching a predictive understanding of developmental decision-making.
The Efficiency, Efficacy, and Retention of Motor Training in Chronic Stroke
Authors: Wang Chunji , Winstein Carolee , D’Argenio David Z. , Schweighofer Nicolas
Published: January 2020

In motor skill learning, the greater the dose of training, the greater the efficacy of training, the lower the efficiency of training, and the better the long-term retention. Whether such principles apply to motor training after stroke is unclear. Here, we developed novel mixed-effects models of the change in the quality of arm movements during and following training fitted to data from a recent randomized controlled trial of the effect of the dose of training in chronic stroke. Analysis of the model’s learning and retention rates demonstrated an increase in efficacy of training with greater doses, a decrease in efficiency of training with both additional doses and additional bouts of training, and fast initial decay following training. Two additional effects modulated retention: a positive “self-training” effect, and an un-expected negative effect of dose. Our results suggest that for patients with sufficient arm use post-training, self-training will further improve use, but additional therapy may be in vain.
Injectable therapeutic organoids using sacrificial hydrogels
Authors: Rossen Ninna S. , Anandakumaran Priya N. , zur Nieden Rafael , Lo Kahmun , Luo Wenjie , Park Christian , Huyan Chuqiao , Fu Qinyuouen , Song Ziwei , Singh-Moon Rajinder P. , Chung Janice , Goldenberg Jennifer , Sampat Nirali , Harimoto Tetsuhiro , Bajakian Danielle , Gillette Brian M. , Sia Samuel K.
Published: January 2020

Organoids, by promoting self-organization of cells into native-like structures, are becoming widespread in drug-screening technologies, but have so far been used sparingly for cell therapy as current approaches for producing self-organized cell clusters lack scalability or reproducibility in size and cellular organization. We introduce a method of using hydrogels as sacrificial scaffolds, which allow cells to form self-organized clusters followed by gentle release, resulting in highly reproducible multicellular structures on a large scale. We demonstrated this strategy for endothelial cells and mesenchymal stem cells to self-organize into blood-vessel units, which were injected into mice using hypodermic needles, and observed in real time to rapidly form perfusing vasculature. As cell therapy transforms into a new class of therapeutic modality, this simple method – by making use of the dynamic nature of hydrogels – could offer high yields of self-organized multicellular aggregates with reproducible sizes and cellular architectures.
HySyn: A genetically-encoded synthetic synapse to rewire neural circuitsin vivo
Authors: Hawk Josh D. , Colón-Ramos Daniel A.
Published: January 2020

Here we introduce HySyn, a system designed to rewire neural connectivityin vivoby reconstituting a functional heterologous synapse. We demonstrate that genetically targeted expression of the two HySyn components, aHydra-derived neuropeptide and its receptor, createsde novoneuromodulatory transmission in a mammalian neuronal tissue culture model and rewires a behavioral circuitin vivoin the nematodeCaenorhabditis elegans. HySyn can interface with existing optogenetic, chemogenetic and pharmacological approaches to functionally probe synaptic transmission, dissect neuropeptide signaling, or modulate specific neural circuits.
Dynamics of replication origin over-activation
Authors: Fu Haiqing , Redon Christophe E. , Utani Koichi , Thakur Bhushan L. , Jang Sangmin , Marks Anna B. , Zhuang Sophie Z. , Lazar Sarah B. , Rao Mishal , Mencer Shira , Gross Jacob M. , Pongor Lorinc S. , Aladjem Mirit I.
Published: January 2020

We determined replication patterns in cancer cells in which the controls that normally prevent excess replication were disrupted (“re-replicating cells”). Single-fiber analyses suggested that replication origins were activated at a higher frequency in re-replicating cells. However, nascent strand sequencing demonstrated that re-replicating cells utilized the same pool of potential replication origins as normally replicating cells. Surprisingly, re-replicating cells exhibited a skewed initiation frequency correlating with replication timing. These patterns differed from the replication profiles observed in non-re-replicating cells exposed to replication stress, which activated a novel group of dormant origins not typically activated during normal mitotic growth. Hence, disruption of the molecular interactions that regulates origin initiation can activate two distinct pools of potential replication origins: re-replicating cells over-activate flexible origins while replication stress in normal mitotic growth activates dormant origins.
Di-arginine and FFAT-like motifs retain a subpopulation of PRA1 at ER-mitochondria membrane contact sites
Authors: Irqeba Ameair Abu , Ogilvie Judith Mosinger
Published: January 2020

Prenylated Rab Acceptor 1 (PRA1/Rabac1) is a four-pass transmembrane protein that has been found to localize to the Golgi and promiscuously associate with a diverse array of Rab GTPases. We have previously identified PRA1 to be among the earliest significantly down-regulated genes in therd1mouse model of retinitis pigmentosa, a retinal degenerative disease. Here, we show that an endogenous subpopulation of PRA1 resides within the endoplasmic reticulum (ER) at ER-mitochondria membrane contact sites in cultured mammalian cells. We also demonstrate that PRA1 contains two previously unidentified ER retention/retrieval amino acid sequences on its cytosolic N-terminal region: a membrane distal di-arginine motif and a novel membrane proximal FFAT-like motif. Using a truncation construct that lacks complete Golgi targeting information, we show that mutation of either motif leads to an increase in cell surface localization, while mutation of both motifs exhibits an additive effect. We also present evidence that illustrates that N- or C- terminal addition of a tag to full-length PRA1 leads to differential localization to either the Golgi or reticular ER, phenotypes that do not completely mirror endogenous protein localization. The presence of multiple ER retention motifs on the PRA1 N-terminal region further suggests that it has a functional role within the ER.
A mutant RNA polymerase activates the general stress response, enablingE. coliadaptation to late prolonged stationary phase
Authors: Nandy Pabitra , Chib Savita , Seshasayee Aswin
Published: January 2020

Escherichia colipopulations undergo repeated replacement of parental genotypes with fitter variants deep in stationary phase. We isolated one such variant, which emerged after three weeks o of maintaining anE. coliK12 population in stationary phase. This variant displayed a small colony phenotype, slow growth and was able to outcompete its ancestor over a narrow time window in stationary phase. The variant also shows tolerance to beta-lactam antibiotics, though not previously exposed to the antibiotic. We show that an RpoC (A494V) mutation confers the slow growth and small colony phenotype to this variant. The ability of this mutation to confer a growth advantage in stationary phase depends on the availability of the stationary phase sigma factor σS. The RpoC (A494V) mutation up-regulates the σSregulon. As shown over 20 years ago, early in prolonged stationary phase, σSattenuation, but not complete loss of activity, confers a fitness advantage. Our study shows that later mutations enhance σSactivity, either by mutating the gene for σSdirectly, or via mutations such as RpoC (A494V). The balance between the activities of the housekeeping major sigma factor and σSsets up a trade-off between growth and stress tolerance, which is tuned repeatedly during prolonged stationary phase.

Importance

An important general mechanism of bacterial adaptation to its environment involves adjusting the balance between growing fast, and tolerating stresses. One paradigm where this plays out is in prolonged stationary phase: early studies showed that attenuation, but not complete elimination, of the general stress response enables early adaptation of the bacteriumE. colito the conditions established about 10 days into stationary phase. We show here that this balance is not static and that it is tilted back in favour of the general stress response about two weeks later. This can be established by direct mutations in the master regulator of the general stress response, or by mutations in the core RNA polymerase enzyme itself. These conditions can support the development of antibiotic tolerance though the bacterium is not exposed to the antibiotic. Further exploration of the growth-stress balance over the course of stationary phase will necessarily require a deeper understanding of the events in the extracellular milieu.
Variability in gene expression is associated with incomplete penetrance in inherited eye disorders
Authors: Green David J. , Sallah Shalaw R. , Ellingford Jamie M. , Lovell Simon C. , Sergouniotis Panagiotis I.
Published: January 2020

Inherited eye disorders (IED) are a heterogeneous group of Mendelian conditions that are associated with visual impairment. Although these disorders often exhibit incomplete penetrance and variable expressivity, the scale and mechanisms of these phenomena remain largely unknown. Here, we utilize publicly-available genomic and transcriptomic datasets to gain insights into variable penetrance in IED. Variants in a curated set of 340 IED-implicated genes were extracted from HGMD 2019.1 and cross-checked with the gnomAD 2.1 control-only dataset. Genes for which >1 variant was encountered in both HGMD and gnomAD were considered to be associated with variable penetrance (n=56). Variability in gene expression levels was then estimated for the subset of these genes that was found to be adequately expressed in two relevant resources, GTEx and EyeGEx. We found that genes suspected to be associated with variable penetrance tended to have significantly more variability in gene expression levels in the general population (p=0.0000015); this finding was consistent across tissue types. The results of this study point to a possible influence ofcisand/ortrans-acting elements on the expressivity of variants causing Mendelian disorders. They also highlight the potential utility of quantifying gene expression as part of the investigation of families showing evidence of variable penetrance.
Fast diffraction-enhanced imaging using continuous sample rotation and analyzer crystal scanning
Authors: Yoneyama Akio , Lwin Thet Thet , Kawamoto Masahide
Published: January 2020

Diffraction-enhanced imaging (DEI) has high sensitivity and a wide dynamic range of density and thus can be used for fine imaging of biological and organic samples that include large differences in density. A fast DEI method composed of continuous fast sample rotations and slow analyzer crystal scanning was developed to shorten the measurement period. Fine sectional images of a biological sample were successfully obtained within a half measurement period of the conventional step-scanning method while keeping the same exposure time. In addition, a fine three-dimensional image of a rat tail was obtained with a 375 s measurement period.
ID15A at the ESRF – a beamline for high speed operando X-ray diffraction, diffraction tomography and total scattering
Authors: Vaughan Gavin B. M. , Baker Robert , Barret Raymond , Bonnefoy Julien , Buslaps Thomas , Checchia Stefano , Duran Denis , Fihman Francois , Got Pierrick , Kieffer Jerôme , Kimber Simon A. J. , Martel Keith , Morawe Christian , Mottin Denis , Papillon Emanuel , Petitdemange Sébastien , Vamvakeros Antonios , Vieux Jean-Phillipe , Di Michiel Marco
Published: January 2020

ID15A is a newly refurbished beamline at the ESRF devoted to operando and time-resolved diffraction and imaging, total scattering and diffraction computed tomography. The beamline is optimized for rapid alternation between the different techniques during a single operando experiment in order to collect complementary data on working systems. The high available energy (up to 120 keV) means that even bulky and highly absorbing systems may be studied. The beamline is equipped with optimized focusing optics and a photon-counting CdTe pixel detector, allowing for both unprecedented data quality at high energy and for very rapid triggered experiments. A large choice of imaging detectors and ancillary probes and sample environments is also available.
Decision-making in a dynamic task: effects of goal orientation on stocks and flows performance
Authors: Yang Feifei , Huang Jiaqi , Feng Xiao , Yang Miles M.
Published: January 2020

Purpose

This paper aims to investigate the effects of goal orientation on understanding the dynamics of stocks and flows (SF).

Design/methodology/approach

The authors use the well-established department store task as the experimental task to evaluate people’s understanding of SF and implement a survey to assess different goal orientation levels. Ordinary least square is used to test the effects of goal orientations on the SF performance.

Findings

The findings suggest that learning goal orientation is positively associated with SF performance. However, prove and avoid performance goal orientation are unrelated to SF performance.

Originality/value

The study has important theoretical and practical contributions. From a theoretical perspective, the authors examine the impact of goal orientation in dynamic decision-making to advance the knowledge on the role of goal orientation. Practically, the research demonstrates that learning-goal-oriented people perform better in stock and flow tasks, suggesting that goal orientation is an important trait for recruiting organizational members whose work involves SF decision-making tasks.
Gender and financing in entrepreneurship: research evidence from China
Authors: Zhang Hui , Chen Ying , Zhou Xiaohu
Published: January 2020

Purpose

The purpose of this paper is to investigate ways to mitigate gender bias in entrepreneurial financing. The authors aim to unveil the role entrepreneurs’ gender played in formal and informal financing under Chinese context, as well as the moderating role corporate social responsibility (CSR) played in such relationships.

Design/methodology/approach

This paper adopts ANOVA test and multiple regression method to empirically examine the relationship of entrepreneurs’ gender, formal financing, informal financing and CSR with second hand data from The Eleventh Private Enterprise Survey covering a sample of firms across China.

Findings

The results demonstrate that comparing to start-ups led by men, start-ups led by women are less likely to get either formal or informal financing. The results also suggest that CSR negatively moderates the impact entrepreneurs’ gender has on formal financing but not on informal financing.

Originality/value

By focusing on both formal and informal financing, the research of gender’s effects on firms’ financing has been extended. Also, by proving that CSR can help to mitigate gender bias in formal financing, contribution has also been made to the research field of gender financing. This paper contributes to the CSR literature by sorting out another benefit CSR has in new venture financing. Overall, findings of this study deepen the existing understanding of gender issues in the context of entrepreneurial financing.
Whistleblowing in India: evidence from accounting students and professionals
Authors: Brody Richard G. , Gupta Gaurav , White Todd
Published: January 2020

Purpose

The purpose of this paper is to examine whistleblowing behavior in the accounting community (students and professionals) in an emerging economy – India.

Design/methodology/approach

Using a case-based approach, data were collected from 263 accounting students and 268 accounting professionals in India.

Findings

Using multivariate and univariate analyses of variance and logistic regressions, the authors provided evidence on how accounting students and professionals behave in a whistleblowing environment. Specifically, the authors found mixed results when comparing the behavior of accounting students and professionals in a whistleblowing scenario. All subjects reflected a more collectivist attitude, although professionals were more concerned about “fixing” the identified internal control problem (a “shared” problem). Both groups expressed a firm desire to collect more evidence against the likely fraudster.

Practical implications

In this era of global offshoring of services including accounting, the current study makes significant contributions to the accounting ethics literature and the accounting profession by analyzing whistleblowing behavior from an Indian perspective – a highly underrepresented area in the accounting ethics literature. The study aims to guide companies and investors in the US and elsewhere that do business in India.

Originality/value

While the accounting literature has plenty of research on whistleblowing in the Western world, there is a dearth of literature on whistleblowing in India. This paper is among the first to document whistleblowing behavior in India, a country that prides itself on its vast availability of English-speaking and technically sound accounting professionals.
Service quality in multichannel fashion retailing: an exploratory study
Authors: Patten Elena , Ozuem Wilson , Howell Kerry
Published: January 2020

Purpose

Consumer purchasing behaviour has changed substantially in the light of recent developments in E-commerce. So-called “multichannel customers” tend to switch retail channels during the purchasing process. In order to address changing consumer behaviour, multichannel fashion retailing companies must continue to learn how to provide excellent service to such customers. The purpose of this paper is to contribute to the interpretation of multichannel service quality by explaining it from the perspective of the so-called “multichannel customers”.

Design/methodology/approach

Drawing on social influence theory, this paper aims to investigate these issues from the perspective of multichannel customers. In contrast with dualist and objectivist studies, this paper uses a constructivist epistemology and ethnographic methodology. Such an approach is associated with an interpretivist ontological worldview, which postulates the existence of “multiple realities”. The sample size for this research consisted of 34 in-depth interviews and 2 focus groups comprising 10 focus group participants.

Findings

The data analysis fundamentally found that multichannel customers tended to continually adjust choices regarding retailer and retail ckhannel when making purchases. The perspective of this paper is different from mainstream positivist service quality research which sees service quality as static, objectively measurable and dualistic. As an alternative, this paper acknowledges service quality as a dynamic, subjective and pluralistic phenomenon.

Originality/value

This paper contributes to the interpretation of multichannel service quality with a new concept that explains the phenomenon from the perspective of customers and thus considers it necessary for multichannel retailers to adopt strategies relating to customers’ changing behaviour.
Self-esteem, organizational citizenship behavior and commitment among university students
Authors: Azila-Gbettor Edem Maxwell , Atatsi Eli Ayawo , Mensah Christopher , Abiemo Martin K.
Published: January 2020

Purpose

The purpose of this paper is to investigate the relationships between self-esteem (SE), university commitment and organizational citizenship behaviors (OCBs) within a higher education setup.

Design/methodology/approach

A convenience sample of 354 students in a three-year higher national diploma awarding technical university in Ghana participated in the study via the completion of self-administered questionnaires. Descriptive statistics and partial least square-based structural equation modeling (PLS-SEM) were used to analyze data.

Findings

Path results using a PLS-SEM analysis showed a positive and significant association between SE and OCBs and university commitment among the students. Furthermore, OCBs were found to partially mediate the relationship between SE and university commitment.

Practical implications

The findings of the study provide important implication for management of higher education institutions. Management of higher education institutions must orient academic and non-academic staff to adopt communication strategies that help to improve students’ self-worth and assertiveness. All students should be encouraged to participate in extra-curricular activities in order to build students’ beliefs about themselves and self-confidence.

Originality/value

This paper is one of the first to have tested a model including SE, university commitment and OCBs in a technical university setup from a developing country perspective.
A new model of practical spiritual intelligence for the leadership development of human capital in Indian Universities
Authors: Prabhu Chetan Jayant , Mehta Mita , Srivastava Anugamini Priya
Published: January 2020

Purpose

The purpose of this paper is to make a case for linking spiritual intelligence to the Indian university curriculum for creating sustainable leaders and change agents. The growing emphasis on higher education sustainability involves taking a step back from the daily rigors of academic life and giving a thought to the unique approaches to promote sustainability. Though there are several initiatives for making the environment in the campus sustainable – switching off lights/fans, reducing consumption, etc., there are very few initiatives promoting the transformation of the individual. This paper defines a new conceptual framework linking spiritual intelligence to leadership and sustainability of the higher education system.

Design/methodology/approach

This present study is analytical and comprises secondary data which are collected from research papers, books, periodicals and journals. Using keywords search in the Scopus database, a list of papers was arrived at, analyzed and distilled to arrive at select journals. These journals were cross-reference to the SCimago’s journal portal ranking and established journal selected. Papers based on these established journals were taken for systematic review and synthesis of literature. Literature studies for bibliometric analysis work were also conducted using the using tools like “VOSviewer” for precisely arriving at current and future areas of research.

Findings

There were three main findings: defined a new conceptual model/framework of practical spiritual intelligence in the higher education system; defined the key shared language of spiritual intelligence in a higher education system; and defined the key attributes of practical spiritual leadership and sustainability.

Originality/value

This research is based on developing a conceptual model of interaction between spiritual intelligence and spiritual leadership in a higher education university environment that can give us a new insight into the manifestation of practical spirituality in universities. The extent of research work, both conceptual as well as empirical, as evidenced, does indicate the growing and sustained interest in the subject of spirituality and spiritual intelligence, but there is limited research in the area of leadership development and sustainability in the higher education system.
Personality traits common to fraud investigators
Authors: Clements Lynn H.
Published: January 2020

Purpose

The purpose of this paper is to investigate the personality traits common to fraud investigators utilizing the ten-item personality inventory (TIPI) instrument. Moreover, the paper seeks to encourage employers and academics to consider identifying the personality traits common to fraud investigators in hiring and educating potential future investigators.

Design/methodology/approach

A survey was administered to 183 professionals using the TIPI instrument

Findings

The professionals surveyed self-reported a high level of conscientiousness, measured as a mean of > 12 on a scale of 14. A secondary finding is that the professionals surveyed who are “more experienced” at fraud investigation exhibit more openness and less neuroticism than those with less investigation experience.

Research limitations/implications

The first limitation is the small number of usable responses (183). A second limitation is that surveys were administered in only two states, and the results may not reflect the general population of professionals who search for fraud. A third limitation is that the survey respondents had a wide variety of careers, and the results may have differed if the survey had been administered to only one type of investigator.

Practical implications

The results have implications for employers, fraud investigators and academics. Given that fraud is prevalent in all industries around the world, employers may wish to pinpoint current or potential employees who have the personality type(s) that are best suited to detect fraud. Also, academics may identify students who have the personality type(s) that are best suited for a career in fraud detection.

Originality/value

This the first study to explore the personality types that may identify persons who are well suited for fraud detection.
The rising phenomenon of financial scams: evidence from Japan
Authors: Kadoya Yoshihiko , Khan Mostafa Saidur Rahim , Yamane Tomomi
Published: January 2020

Purpose

This study aims to examine the demographic, socio-economic and personality determinants of financial scams.

Design/methodology/approach

This study uses data on scams collected in Hiroshima prefecture in Japan for the analysis and analyzes using the logit regression model.

Findings

The results show that the current level of financial dissatisfaction increases the probability of being a victim of a financial scam. No other demographic or socio-economic factor is related to incidents of financial scams. Using the “big five personality traits,” this study finds that lower conscientiousness is the only personality trait that increases the probability of being a victim of a financial scam.

Research limitations/implications

Overall, the results suggest that people with low conscientiousness could be easy targets of financial scams and financially dissatisfied people could engage in potentially risky and fraudulent projects.

Originality/value

Financial scams are a long-standing concern for Japan. Every year, an increasing number of financial scams are being reported, though there are very few empirical studies examining victims’ profiles and other determining factors.
Critiques and further directions for fraud studies
Authors: Maulidi Ach
Published: January 2020

Purpose

The purpose of this study is to reconstruct the use of disposition variables as determinants of fraudulent behaviours. It is hoped, it stimulates our critical understanding of psychological aetiology on individual’s intention to perpetrate partial fraud or to co-offend.

Design/methodology/approach

This study was developed as a reflection of empirical work conducted in Indonesia public sectors.

Findings

By suggesting the important process of individual’s cognitive reasoning, this study identifies that there is an overlooked process made by prior studies in terms of personality traits as a strong predictive power for individual’s intention to commit fraudulent behaviours or white-collar crimes. This study argues that they should not be independently predictive of fraud behaviours. This study acknowledges that in the prediction of social behaviours, whether fraudulent behaviours or not, there are no absolute answers to or analyses of it. However, it is instructive to consider social cognitive theory in elucidating the psychological pathways associated with fraudulent behaviours. This is because it can bridge an appropriate lens in positioning personalised behaviours as a predictor of perpetrating fraudulent behaviours. Then, this study does not have any serious concerns about how many antecedents influence behaviours of intention to perform wrongdoings. However, the functioning of individual cognitive reasoning should not be ignored. Both theoretical and managerial implications from this study are discussed to suggest alternative theories on causes of fraudulent behaviours.

Practical implications

This study uses social cognitive theory as a basis of analysis. Through a simple analysis, a different perspective of treating the antecedents of fraud has been proposed, so that it can be used to develop more effective intervention that can deter fraudulent behaviours within an organisation.

Originality/value

This study theoretically explores psychological mechanisms or pathways related to the functioning of individual’s reasoning. Then, this study proposes the critiques, in which it is intended to stimulate another research on deepening and broadening a theory of fraud. In short, this study importantly also offers recommendations and opportunities for future research and organisations to develop effective prevention that can deter fraudulent behaviours.
Historic analogs of civil confiscation of unexplained wealth – the case of Bulgaria
Authors: Kolarov Todor
Published: January 2020

Purpose

Using Bulgarian legislation on civil confiscation and analysing the nature of the substantive authority to confiscate unexplained wealth, as well as evaluating research in common and continental law, this paper aims to seek historic parallels for non-punitive civil confiscation of unexplained wealth.

Design/methodology/approach

The design of this paper is centred on determining whether the substantive authority of the state to confiscate unexplained wealth has a Roman law equivalent. Conducting a review of key elements of the substantive authority for the action in Bulgaria, the research examines the validity of the hypothesis that the right to confiscate has a Roman law equivalent.

Findings

The research supports the position that the substantive authority to seek civil confiscation relief in Bulgaria has its origin in the overarching principle of unjustified enrichment in Roman law. Considering needed adjustments related to the developed demarcation between public and private law in contemporary law, the action to confiscate unexplained wealth in civil proceedings in the case study jurisdiction has its equivalent in the Roman condictio furtiva.

Originality/value

This paper sheds light on the theoretical basis for civil asset confiscation of unexplained wealth in one continental law jurisdiction, thus contributing to the on-going debate on the compatibility of civil confiscation of unexplained wealth with the continental law tradition.
Is Nigeria really fighting to win the anti-corruption war?
Authors: Nwozor Agaptus , Olanrewaju John Shola , Oshewolo Segun , Ake Modupe Bosede
Published: January 2020

Purpose

The purpose of this paper is to evaluate the seeming paradox that underpins Nigeria’s war on corruption. This paradox centres on the undue interference of the presidency in the war against corruption. This interference has resulted in selective prosecutions and a deceleration in the tempo of the anti-corruption crusade.

Design/methodology/approach

The study used an admixture of primary and secondary data to evaluate whether indeed Nigeria is fighting against corruption to win it. The primary data were derived from key informant interviews. A total of ten diverse experts were interviewed through the instrumentality of unstructured set of questions, which were administered to them with room for elaboration. The secondary data were sourced from archival materials.

Findings

The findings of the study centre on three key issues: a characteristic one-sidedness in the prosecution of alleged corruption offenders by the anti-graft agencies. Those with pending corruption cases who have decamped to the ruling All Progressives Congress have had their cases placed in abeyance. There is evidence of the politicisation of the war against corruption as well as evidence of weak institutionalisation, which robs the anti-corruption agencies of the capacity to act independently.

Practical implications

The anti-corruption war may likely be derailed if the operational efficiency of the anti-graft agencies is not enhanced and their independence guaranteed.

Social implications

If the anti-corruption crusade fails, it will have multiple negative domino effects on national development and quality of life of the Nigerian people.

Originality/value

The paper is original because no recent study has interrogated the declining efficiency of Nigeria’s anti-graft agencies or linked this declining efficiency on weak institutionalisation and interference from the presidency.
The determinants of AAOIFI governance disclosure in Islamic banks
Authors: Elgattani Tawida , Hussainey Khaled
Published: January 2020

Purpose

The purpose of this study is to investigate the influence of corporate governance mechanisms on Accounting and Auditing Organization for Islamic Financial Institution (AAOIFI) governance disclosure in Islamic Banks.

Design/methodology/approach

To test the research hypotheses, the authors created a comprehensive AAOIFI governance disclosure index and used regression analysis for a sample of Islamic banks for the financial years within the period 2013-2015.

Findings

The authors found that audit committee size is the main determinant of the AAOIFI governance disclosure.

Research limitations/implications

This study has a number of limitations that could be taken as avenues for a future study such as, the study used the six variables of CG and the four variables of firm characteristics, based on available data. This research is limited to just Islamic banks.

Originality/value

The research contributes to Islamic accounting literature by identifying the driver for the AAOIFI governance disclosure for Islamic banks that mandatorily adopt AAOIFI standards.
An exploratory study on social entrepreneurship in Egypt
Authors: Fakoussa Rebecca , O'Leary Simon , Salem Suzan
Published: January 2020

Purpose

The purpose of this paper is to add to the existing wealth of knowledge on the benefits and challenges of social entrepreneurship in Egypt, a challenging emerging economy.

Design/methodology/approach

The research combines secondary and primary research with the latter including interviews across the public, private and social entrepreneurship sectors, together with surveys to gather Egyptian and international perspectives.

Findings

The study addresses several political, cultural and economic themes that significantly influence the emergence and growth of social entrepreneurship organisations in Egypt.

Research limitations/implications

Egypt is undergoing significant change at present; hence, this research provides a snapshot of what may be considered a very dynamic environment.

Practical implications

Recommendations are made that have practical implications for each of the public, private, development and non-profit sectors in Egypt. It is suggested that the public sector ought to unite its efforts under one umbrella organisation, the private sector could benefit from growing social awareness across the region, while development groups should continue to focus on education generally. Non-profit entities can seek to collaborate with others, and all organisations can make better use of developing global communications technology.

Social implications

A base of social entrepreneurship is already established in Egypt, but this research suggests that further encouragement of these initiatives could help develop the economy and foster a more socially aware culture and political landscape.

Originality/value

Social entrepreneurship in Egypt continues to evolve, and this research identifies a number of economic, cultural and political perspectives that, if addressed, could help accelerate progress.
The effect of managerial overconfidence on the conditional conservatism and real earnings management
Authors: Salehi Mahdi , Lari DashtBayaz Mahmoud , Hassanpour Somayeh , Tarighi Hossein
Published: January 2020

Purpose

This study aims to investigate the effects of managerial overconfidence on conditional conservatism and real earnings management among companies listed on the Tehran Stock Exchange (TSE).

Design/methodology/approach

In this paper, the authors used the model of Ball and Shivakumar (2006) for measuring the effect of moderating overconfident management on conditional conservatism in accounting; moreover, the model of Roychowdhury (2006) is used for evaluating the relationship between managerial overconfidence and real earnings management. The study population consists of 1,144 observations and 143 firms listed on TSE over an eight-year period between 2008 and 2015. The statistical model used in this paper is a multivariate regression model; besides, the statistical technique used to test the hypotheses is panel data.

Findings

Consistent with the expectations, the results showed that there is a negative relationship between managerial overconfidence and conditional conservatism. Furthermore, the findings suggest that managerial overconfidence is negatively connected with real earnings management. This implies that when Iranian managers have many financial problems, they do not engage in real earnings management, as the real earnings management does not increase the value of the companies in the long run and even it cause damage to them.

Originality/value

This is one of the most important research that simultaneously surveys the impact of managerial overconfidence on conditional conservatism and real earnings management in a developing market called Iran. What really sets this study apart from other papers is that most Iranian firms between 2008 and 2015 because of economic sanctions faced severe financial problems. From this perspective, this study contributes to the research literature by expanding the knowledge of conservatism in the emerging economies.