bluuebunny/crossref_metadata_2025 huggingface dataset:
Parsimonious EBM: generalising the event-based model of disease progression for simultaneous events
Authors: Parker CS , Oxtoby NP , Young AL ,   Alzheimer’s Disease Neuroimaging Initiative, Alexander DC , Zhang H
Published: July 2022

This study introduces the parsimonious event-based model of disease progression (P-EBM). The P-EBM generalises the event-based model of disease progression (EBM) to allow inference of fewer disease progression stages than the number of input biomarkers. The original EBM is designed to estimate a single distinct biomarker abnormality, termed an event, at each model stage. By allowing multiple events within a common stage, the P-EBM prevents redundant complexity to permit discovery of parsimonious sequences of disease progression - those that contain purely serial events, as in the original EBM, as well as those containing one or more sets of simultaneous events. This study describes P-EBM theory, evaluates its sequence estimation and staging performance and demonstrates its application to derive a parsimonious sequence of disease progression in sporadic Alzheimer’s disease (AD). Results show that the P-EBM can accurately recover a wider range of sequences than EBM under a range of realistic experimental scenarios, including different numbers of simultaneous events, biomarker disease signals and dataset sizes. The P-EBM sequence successfully highlights redundant biomarkers and stages subjects using fewer biomarkers. In sporadic AD, the P-EBM estimates a shorter sequence than the EBM with substantially higher likelihood which plausibly suggests that some biomarker events appear simultaneously. The P-EBM has potential application for generating new insights into disease evolution and for suggesting efficient biomarker collection strategies for patient staging.
Dynamic changes in the mouse hepatic lipidome following warm ischemia reperfusion injury
Authors: Liss Kim H.H. , Mousa Muhammad , Bucha Shria , Lutkewitte Andrew , Allegood Jeremy , Cowart L. Ashley , Finck Brian N.
Published: July 2022

Liver failure secondary to nonalcoholic fatty liver disease (NAFLD) has become the most common cause for liver transplantation in many parts of the world. Moreover, the prevalence of NAFLD not only increases the demand for liver transplantation, but also limits the supply of suitable donor organs because steatosis predisposes grafts to ischemia-reperfusion injury (IRI). There are currently no pharmacological interventions to limit hepatic IR injury because the mechanisms by which steatosis leads to increased injury are unclear. To identify potential novel mediators of IR injury, we used liquid chromatography and mass spectrometry to assess temporal changes in the hepatic lipidome in steatotic and non-steatotic livers after warm IRI in mice. Our untargeted analyses revealed distinct differences between the steatotic and non-steatotic response to IRI and highlighted dynamic changes in lipid composition with marked changes in glycerolipids and glycerophospholipids. These findings enhance our knowledge of the lipidomic changes that occur following IRI and provide a foundation for future mechanistic studies. A better understanding of the mechanisms underlying such changes will lead to novel therapeutic strategies to combat IR injury.
Integrated rational and evolutionary engineering of genome-reducedPseudomonas putidastrains empowers synthetic formate assimilation
Authors: Turlin Justine , Dronsella Beau , Maria Alberto De , Lindner Steffen N. , Nikel Pablo I.
Published: July 2022

Abstract

Formate is a promising, water-soluble C1 feedstock for biotechnology since it can be efficiently produced from CO2—but very few industrially-relevant hosts have been engineered towards formatotrophy. Here, the non-pathogenic soil bacteriumPseudomonas putidawas adopted as a platform for synthetic formate assimilation. The metabolism of genome-reduced variants ofP. putidawas rewired to establish synthetic auxotrophies that could be functionally complemented by expressing components of the reductive glycine (rGly) pathway. The rGly pathway mediates the formate → glycine → serine transformations that yield pyruvate, ultimately assimilated into biomass. We adopted a modular engineering approach, dividing C1 assimilation in segments composed of both heterologous activities (sourced fromMethylorubrum extorquens) and native reactions. Promoter engineering of chromosomally-encoded functions coupled to modular expression of rGly pathway elements enabled growth on formate as carbon source and acetate for energy supply. Adaptive laboratory evolution of two lineages of engineeredP.putidaformatotrophs significantly reduced doubling times to ca. 15 h. During evolution, two catabolic regimes became predominant in independently evolved clones, eitherviaglycine hydroxymethylation (GlyA) or oxidation (ThiO). Taken together, our results expand the landscape of microbial platforms for C1-based biotechnological production towards supporting a formate bioeconomy.

GraphicalAbstract
Impact of pregravid obesity on anti-microbial fetal monocyte response
Authors: Sureshchandra Suhas , Doratt Brianna M. , Mendoza Norma , Varlamov Oleg , Rincon Monica , Marshall Nicole E. , Messaoudi Ilhem
Published: July 2022

Maternal pre-pregnancy (pregravid) obesity is associated with adverse outcomes for both mother and offspring. Amongst the complications for the offspring is increased susceptibility and severity of neonatal infections necessitating admission to the intensive care unit, notably bacterial sepsis and enterocolitis. Previous studies have reported aberrant responses to LPS and polyclonal stimulation by umbilical cord blood monocytes that were mediated by alterations in the epigenome. In this study, we show that pregravid obesity dysregulates umbilical cord blood monocyte responses to bacterial and viral pathogens. Specifically, interferon-stimulated gene expression and inflammatory responses to E. coli and respiratory syncytial virus (RSV) were significantly dampened. Although upstream signaling events were comparable, translocation of the key transcription factor NF-κB and chromatin accessibility at pro- inflammatory gene promoters following TLR stimulation was significantly attenuated. Using a rhesus macaque model of western style diet induced obesity, we further demonstrate that this defect is detected in fetal peripheral monocytes and tissue-resident macrophages during gestation. Collectively, these data indicate that maternal obesity and high-fat diet present metabolic, signaling, and epigenetic impediments to pathogen recognition in fetal innate immune cells that result in a state of immune paralysis during gestation and at birth.
Antigen-Specific Antibody Design and Optimization with Diffusion-Based Generative Models for Protein Structures
Authors: Luo Shitong , Su Yufeng , Peng Xingang , Wang Sheng , Peng Jian , Ma Jianzhu
Published: July 2022

Antibodies are immune system proteins that protect the host by binding to specific antigens such as viruses and bacteria. The binding between antibodies and antigens is mainly determined by the complementarity-determining regions (CDR) of the antibodies. In this work, we develop a deep generative model that jointly models sequences and structures of CDRs based on diffusion probabilistic models and equivariant neural networks. Our method is the first deep learning-based method that generates antibodies explicitly targeting specific antigen structures and is one of the earliest diffusion probabilistic models for protein structures. The model is a “Swiss Army Knife” capable of sequence-structure co-design, sequence design for given backbone structures, and antibody optimization. We conduct extensive experiments to evaluate the quality of both sequences and structures of designed antibodies. We find that our model could yield competitive results in binding affinity measured by biophysical energy functions and other protein design metrics.
CheckM2: a rapid, scalable and accurate tool for assessing microbial genome quality using machine learning
Authors: Chklovski Alex , Parks Donovan H. , Woodcroft Ben J. , Tyson Gene W.
Published: July 2022

Advances in DNA sequencing and bioinformatics have dramatically increased the rate of recovery of microbial genomes from metagenomic data. Assessing the quality of metagenome-assembled genomes (MAGs) is a critical step prior to downstream analysis. Here, we present CheckM2, an improved method of predicting the completeness and contamination of MAGs using machine learning. We demonstrate the effectiveness of CheckM2 on synthetic and experimental data, and show that it outperforms the original version of CheckM in predicting MAG quality. CheckM2 is substantially faster than CheckM and its database can be rapidly updated with new high-quality reference genomes. We show that CheckM2 accurately predicts genome quality for MAGs from novel lineages, even those with sparse genomic representation, or reduced genome size (e.g. symbionts) such as those found in the Patescibacteria and the DPANN superphylum. CheckM2 provides accurate genome quality predictions across the microbial tree of life, giving increased confidence when inferring novel biological conclusions from MAGs.
Bifidobacterium infantis-mediated herpes simplex virus-TK/ganciclovir treatment inhibits cancer metastasis
Authors: Wang Changdong , Shen Yanxi , Xu Jie , Ma Yongping
Published: July 2022

Previous studies have found thatBifidobacterium infantis-mediated herpes simplex virus-TK/ganciclovir (BF-TK/GCV) reduces the expression of VEGF and CD146 which implies tumor metastasis inhibition. However, the mechanism of BF-TK/GCV inhibits tumor metastasis is still not fully studied. Here, we comprehensively identified and quantified protein expression profiling for the first time in gastric cancer (GC) cells MKN-45 upon BF-TK/GCV treatment using quantitative proteomics. A total of 159 and 72 differential expression proteins (DEPs) were significantly changed in BF-TK/GCV / BF-TK and BF-TK/GCV / BF/GCV groups. Kyoto encyclopedia of genes and genomes (KEGG) pathway analysis showed some enriched metastasis-related pathways such as gap junction and cell adhesion molecules pathways. Moreover, transwell assay proved that BF-TK/GCV inhibited the invasion and migration of tumor cells. Furthermore, immunohistochemistry (IHC) demonstrated that BF-TK/GCV reduced the expression of HIF-1A, MTOR, NF-κB1-p105, VCAM1, CEBPB and CXCL12, which were associated with tumor metastasis.

In summary, besides apoptosis, BF-TK/GCV also inhibited tumor metastasis, which deepened and expanded the understanding of BF-TK/GCV anti-tumor mechanisms.
Germline protein, Cup, non-cell autonomously limits migratory cell fate in Drosophila oogenesis
Authors: Saha Banhisikha , Acharjee Sayan , Ghosh Gaurab , Dasgupta Purbasa , Prasad Mohit
Published: July 2022

Attaining migratory fate from a stationary cell population is complex and indispensable both for the multicellular organism development as well for the pathological condition like tumor metastasis. Though widely prevalent in the metazoans, the molecular understanding of this phenomenon remains elusive. Specification of migratory border cells from the follicular epithelium during Drosophila oogenesis has emerged as one of the excellent model systems to study how motile cell are specified. JAK-STAT activation in 6-10 anterior most follicle cells of the Drosophila egg chamber transforms them to a migratory cluster called the border cells. We show that a nurse cell protein, Cup, non-cell autonomously restricts the domain of JAK-STAT activation in the anterior follicle cells. Further examination suggests that Cup functions through Rab11GTPase to regulate Delta trafficking in the nurse cells potentiating Notch activation in the anterior follicle cells. Since Notch activity in the follicle cells modulates the JAK-STAT, any perturbation in Notch activation affects the border cell fate. Altogether, we propose that germline Cup affects the border cell fate through appropriate activation of Notch and JAK-STAT signaling in the follicle cells.
Crystal structure of bulky-ligand-protected Au24(S-C4H9)16
Authors: Wijesinghe Kalpani Hirunika , Oliver Allen G. , Dass Amala
Published: July 2022

Atomically precise thiolate-protected gold nanomolecules have attracted interest due to their distinct electronic and chemical properties. The structure of these nanomolecules is important for understanding their peculiar properties. Here, we report the X-ray crystal structure of a 24-atom gold nanomolecule protected by 16 tert-butylthiolate ligands. The composition of Au24(S-C4H9)16 {poly[hexadecakis(μ-tert-butylthiolato)tetracosagold]} was confirmed by X-ray crystallography and electrospray ionization mass spectrometry (ESI–MS). The nanomolecule was synthesized in a one-phase synthesis and crystallized from a hexane–ethanol layered solution. The X-ray structure confirms the 16-atom core protected by two monomeric and two trimeric staples with four bridging ligands. The Au24(S-C4H9)16 cluster follows the shell-closing magic number of 8.
Blockchain in accounting, accountability and assurance: an overview
Authors: Spanò Rosanna , Massaro Maurizio , Ferri Luca , Dumay John , Schmitz Jana
Published: July 2022

Purpose

This study aims to present an overview of topics addressed in the papers appearing in this AAAJ special issue: Blockchain in accounting, accountability and assurance.

Design/methodology/approach

The authors present a review focussing on the papers published in this special issue. The authors imported the eight accepted papers into NVivo, coding them according to the research topics posed in the call for papers. Then, the authors conducted an in vivo coding for the emerging themes found in the papers.

Findings

Blockchain is a multifaced topic with multiple implications for accounting, auditing and accountability, the accounting professions, and governance. However, blockchain is still a developing topic. Blockchain research traditionally has four stages. More recently, a new research stage deserving more investigation is emerging based on the interaction of blockchain with other technological developments such as virtual reality and the metaverse.

Originality/value

The review not only uncovers and systematises the multiple implications of blockchain for accounting research. It also unveils the dark side of blockchain, focusing on the technology's negative environmental and social implications. Last, the authors highlight why accounting research should more extensively examine contemporary issues.
The contagion effect of decreasing audit's quality on financial statement audit engagement: the Indonesian case
Authors: Budisantoso Totok , Kurniawan Heni
Published: July 2022

Purpose

The main objective on this research is providing evidence of the contagion effect of decreasing audit's quality. Audit failure affects the quality of the financial analysis that has been carried out and has a big impact on the accuracy of decision making due to the material information bias. Findings of this research will urge the Public Accounting Firm (PAF) to design a quality control of the audit services. This action is taken with the consideration of maintaining the quality of audit services and the reputation of auditors.

Design/methodology/approach

Utilizing manufacturing data listed on Bursa Efek Indonesia (BEI), the researchers developed a model to explain the audit failure which is seen from restatement of financial statement in the subsequent period.

Findings

This research indicates that audit failure to detect the misstatement will decrease the audit's quality of other companies audited by the same auditor. There is also an insight that contagion effect of decreasing auditor quality was stronger for non-big four and non-industry specialist auditors.

Research limitations/implications

Audit failure still has the potential to occur. There is the potential that a failure in an audit of a particular client entity has an impact on defects of other clients served. If this allegation is proven, there are big challenges faced by the public accounting profession and PAF to pay special attention in order to maintain the professional reputation.

Practical implications

Professional body and government need to develop a robust standard and operating procedures as well as quality control on audit engagement.

Originality/value

Due to the intention of fraud occurred in Indonesia, namely SNP Finance and Garuda Indonesia case. It is important to learn from that cases. This research gives fruitful insights to prevent the same case in the future.
The CSR-performance nexus in the French tourism sector: do MCs matter?
Authors: Theiri Saliha , Alareeni Bahaaeddin Ahmed
Published: July 2022

Purpose

The concept of corporate social responsibility (CSR) covers a wide range of actions toward sustainable development. While there are growing bodies of research examining the drivers of CSR, little has been done to examine the effect of the characteristics of the managerial team on CSR. This paper aims to investigate the interplay between managerial characteristics and CSR practices to discover how such a fit affects financial performance.

Design/methodology/approach

A partial least squares-path modeling approach was applied to a sample of 60 French companies in the tourism sector (hotels, restaurants, leisure and leisure equipment) from 2014 to 2019. This choice was triggered by the importance of this sector in job creation, which has been strongly impacted by the pandemic crisis.

Findings

The findings suggest the positive impact of the managerial characteristics on the practices of CSR activities under certain financial constraints related to the size and indebtedness level. Then, the authors clarify that the variable characteristics component of the managerial team is mainly the educational level, the managerial experience and the ethical behavior. However, no age effect is mentioned. Third, the authors show that the managerial team characteristics and the practices of CSR activities restore the financial tourism sector performance.

Research limitations/implications

This study has obviously certain limitations: first, the selected European sample can mark a big difference in the founding results because of the difference in civil rights. Second, the sample is more marked in the CSR activities. Third, this study did not take into consideration variables operationalizing ownership structure and board nature.

Originality/value

This study develops a model based on “managerial team” mechanisms in a sensitive area. This is a breakthrough in understanding the determinants of CSR strategies and their impact on performance while taking into account the management team’s personal characteristics.
Measuring the personal perspective on work engagement: An empirical exploration of the self-anchoring work engagement scale in Poland
Authors: Kulikowski Konrad
Published: July 2022

Purpose

Work engagement is among the most influential constructs in human resource management, but work engagement's current understanding overlooks what employees consider as engagement. The author aims to advance the human resources theory and practice by discussing the need for understanding engagement from the employee point of view, and the author explores the properties of a self-anchoring work engagement scale – the measure capturing the personal perspective on work engagement.

Design/methodology/approach

The author has presented a conceptual discussion providing a rationale for capturing employee personal perspective on work engagement as supplementary to multi-item measures capturing researcher perspective. Based on empirical evidence, the author tests convergent and discriminant validity of self-anchoring work engagement in relation to job resources, job demands and burnout; the author confronts the nomological network of self-anchoring scale with previous work engagement meta-analysis.

Findings

The obtained results provided preliminary evidence supporting convergent and discriminant validity of self-anchoring work engagement. The analysis of the nomological network of self-anchoring work engagement in comparison to the previous meta-analysis revealed that self-anchoring work engagement might be more strongly related to challenging job demands than the multi-item researcher perspective work engagement.

Research limitations/implications

Practical implications

Social implications

Originality/value

The author's findings provide a modicum of evidence that asking employees about self-assessment of employees' work engagement on a 0–10 scale provides researchers with access to a freely available measurement method of the personal perception on work engagement.

Contribution to impact
An exploration of the applicability of Lean Startup in small non-digital firms: an effectuation perspective
Authors: Solaimani Sam , van Eck Tijl , Kievit Henk , Koelemeijer Kitty
Published: July 2022

Purpose

Lean Startup (LS) has gained considerable traction in the startup scene, especially within digital firms where the concept finds the concept's genesis. However, there are more and more calls in the entrepreneurship literature to study LS's application beyond the digital context. The purpose of this study is to explore the applicability of LS within the largely under-researched context of non-digital entrepreneurs. To structure the authors' understanding of the participating entrepreneurs' cognitive and behavioural logic, effectuation theory is applied.

Design/methodology/approach

To explore how LS is applied in non-digital settings, this study analyses the LS approach of 15 Dutch brick-and-mortar and click-and-mortar Small to Medium-sized Enterprises (SMEs) and startups.

Findings

This study provides empirical evidence that non-digital entrepreneurs pursue an effectual logic in their LS approach. However, the entrepreneurs' LS approach appeared to be contextualised to the non-digital contexts' inherent constraints and trade-offs. Such contextualisation calls for a particular set of skills and competencies, including applying mixed-methods cross-validation, affinity and passion for craftsmanship and aesthetics, inferring from limited, qualitative, and often skewed data, establishing an empathetic collaborative relationship with customers and suppliers, and leveraging prior market knowledge and experience.

Originality/value

This study advances the current understanding of the LS applicability and gives a more nuanced account of how LS is practised in the context of non-digital firms, the challenges entrepreneurs involved in non-digital firms need to overcome, and the skills and competencies they need to possess. In practical terms, the findings help non-digital entrepreneurs and coaches to be more heedful of the contextual peculiarities when employing LS.
An empirical comparison of sustainable and responsible investment ṣukūk, social impact bonds and conventional bonds
Authors: Syed Azman Syed Marwan Mujahid , Ismail Suhaiza , Haneef Mohamed Aslam , Engku Ali Engku Rabiah Adawiah
Published: July 2022

Purpose

The objectives of this paper are two-fold: first, to empirically compare and contrast the salient features of three financial instruments (FIs), namely sustainable and responsible investment (SRI) ṣukūk, social impact bonds (SIBs) and conventional bonds (CBs) and second, to examine the differences between the perceptions of the investors and the developers on the features of the three FIs.

Design/methodology/approach

Using a questionnaire survey, 251 completed and useable responses were received, representing a 42.54% response rate. In examining the differences and similarities in the characteristics of the three FIs, the inferential statistical of frequency and percentage were used. Wilcoxon and Mann–Whitney tests were conducted to investigate the differences in the salient features of the three FIs and the differences between the investors and developers' perceptions on the salient features of SRI ṣukūk, SIBs and CBs, respectively.

Findings

The results reveal that stakeholders view SRI ṣukūk, SIBs and CBs to be statistically significantly different from each other. This shows that stakeholders do not view SRI ṣukūk as “old wine in a new Sharīʿah-compliant bottle” but instead considered different from SIBs and CBs. Furthermore, stakeholders also differentiate between SIBs and CBs.

Originality/value

The paper provides empirical evidence that Islamic finance (IF) instrument, represented by SRI ṣukūk, is viewed as different instruments to conventional tools, represented by SIBs and CBs. First, it debunks the notion that IF is viewed as similar to its conventional counterpart. Second, SIBs are seen as different from CBs, illustrating the distinct categorisation of impact investing instruments. As such, third, the development of SRI ṣukūk and SIBs can provide diversification to portfolios as it is a unique instrument in the social finance and financial market.
Paradoxical tensions impacting small-series production implementation in high-cost contexts: insights from the EU apparel industry
Authors: Harper Sara
Published: July 2022

Purpose

While localized small-series production is a significant opportunity, various tensions challenge implementation in high-cost contexts. This paper explores how managers view and respond to different tensions in small-series production implementation by adopting a paradox-based perspective.

Design/methodology/approach

The paper presents a multiple case study addressing small-series production within EU's apparel industry, as key context to address managerial awareness, and responses to tensions regarding location and supply network configuration decisions. Seven cases were selected for variation in customization and implementation (early/established), ownership, location and company size, to identity commonalities.

Findings

The study highlights performing tensions related to sustainability, and risk, in addition to confirming traditional goal-related tensions predominantly impacting small volume production. With on-demand/custom production, tensions include costs in conflict with process scale, and several process-related tensions (flexibility, expansion/development, risk management). Identified multidimensional responses do not include location or structural decisions, instead focusing on synthesis, through product-operations efficiency, knowledge development and process innovation and supply chain collaboration. Temporal separation is found with customization, including reducing product/process complexity short-term with enhancing process development, which suggests latent learning tensions and limited awareness.

Research limitations/implications

Future research should address the extent to which tensions can be resolved or remain paradoxical, as well as dynamic decision-making and latent tensions.

Originality/value

The paper shows how paradox theory facilitates a deeper understanding of complex network configuration decisions, including reshoring/localization. The findings identify organizing tensions/elements and elaborate upon performing/performing-organizing tensions suggested with small-series production, location decisions and supply chain management.
Application selection of dry film lubricant on carbon steel surface and antifriction mechanism
Authors: Fanjing Meng , Pang Minghua , Ma Lijie
Published: July 2022

Purpose

Carbon steel has a high application rate in modern industry, but this type of steel has the defect of high wear. This study aims to improve the surface friction and wear performance of carbon steel under such working conditions.

Design/methodology/approach

In this study, a dry film lubricant based on graphite powder was prepared by the ultrasonic dispersion method, and deposited on the surface of carbon steel specimens by the simple pressure spraying technology. At the same time, molybdenum disulfide and polytetrafluoroethylene dry film lubricants were developed by the same method, and the comparative experimental study on friction and wear was carried out in the end-face friction tester.

Findings

The results show that the deposition effect of graphite and molybdenum disulfide dry film lubricants on the surface of carbon steel is obviously better than that of polytetrafluoroethylene dry film lubricant. Compared with molybdenum disulfide and polytetrafluoroethylene dry film lubricant, graphite dry film lubricant has the best friction and wear performance on the surface of carbon steel. The working life of carbon steel specimens sprayed with graphite dry film lubricant decreases with the increase of pressure load and rotation speed. The combination of load and sliding speed will accelerate the transition of the coating to a stable direction. In addition, the micro lubricant particles formed in the wear process will form particle flow lubrication, and the appropriate addition of particle powder of the same material will also prolong the normal antifriction time of the lubricant.

Originality/value

These findings developed a dry film lubricant that can effectively improve the friction and wear properties of carbon steel surface.
Gear and bearing power losses: from dip to minimum quantity lubrication
Authors: Yilmaz Mustafa , Önüt Ali , Lohner Thomas , Stahl Karsten
Published: July 2022

Purpose

This paper aims to address the influence of lubrication methods on operational characteristics, power losses and temperature behavior of gears and bearings. It contributes to the improvement of resource and energy efficiency of geared transmissions.

Design/methodology/approach

Experimental investigations were performed at a gear and bearing power loss test rig. Thereby, dip lubrication, injection lubrication with injection volumes from 0.05 to 2.00 l/min and minimum quantity (MQ) lubrication with an injection volume as little as 28 ml/h were considered. Measurements were evaluated in terms of no-load and load-dependent power loss, bulk temperatures and mean gear coefficients of friction.

Findings

Results show strongly reduced no-load gear and bearing losses for lubrication methods with low lubricant quantities. Load-dependent losses are similar to conventional lubrication methods and tend to be lower at high speed. This is related to higher bulk temperatures, as the heat dissipation of lubrication methods with low oil quantities is limited. Limited thermal load limits were shown to be extended by LowLoss gears.

Originality/value

Systematic investigations were conducted to evaluate the influence of dip, injection and MQ lubrication on power loss and temperature behavior of gears and bearings. The results of this study support further research on needs-based lubrication methods for gearboxes.
National culture and audit report lag: cross-country investigation
Authors: Toumi Fadoua , Khlif Hichem , Khelil Imen
Published: July 2022

Purpose

This study aims to investigate the effect of national culture (power distance, individualism, masculinity, uncertainty avoidance and long-term orientation) on audit report lag.

Design/methodology/approach

The authors use two econometric approaches (ordinary least squares (OLS) and quantile regression) using STATA software for a sample of 1,208 firm-year observations over the period of 2017–2018.

Findings

Using Hofstede’s (2001) cultural dimensions (power distance, individualism, masculinity, uncertainty avoidance and long-term orientation), the authors find that masculinity and long-term orientation are positively associated with audit report lag, while uncertainty avoidance is negatively associated with the same variable. Quantile regressions suggest that the adverse effect of masculinity on audit report lag is more prevailing for companies communicating companies' annual reports in a timely manner. Furthermore, the positive association between power distance and audit report lag exists only under tardy disclosure regime. Quantile regressions also confirm that the negative (positive) effect of uncertainty avoidance (long-term orientation) on audit report lag is maintained under different timely disclosure regime. Additional analysis conducted with respect to legal system shows that individualism becomes a significant predictor of audit delays with a significant negative effect for common law countries, while uncertainty avoidance has a positive effect on the same variable in civil law countries characterized by high level of discretion and secrecy.

Practical implications

The results of this study suggest that national culture as an informal institution may complement formal institutions (e.g. financial markets) in promoting timely disclosure. For instance, foreign investors may view high uncertainty avoidance scores, in common law emerging economies, as an indicator of transparency and timely disclosure.

Originality/value

This study adds to the extant literature a further understanding of the impact of cultural dimensions on timely disclosure, as proxied by, audit report lag. The use of quantile regression approach shows how different timely disclosure regime may affect the association between masculinity, power distance and audit report lag.
Jurisdictional arbitrage: combatting an inevitable by-product of cryptoasset regulation
Authors: Draganidis Sideris
Published: July 2022

Purpose

This paper aims to provide an overview of different issues related to jurisdictional arbitrage found in general regulatory arbitrage literature and their projection to the specific area of cryptoasset regulation.

Design/methodology/approach

By distinguishing any parallel, analogous and neighbouring concepts, this paper attempts to clarify the notion of jurisdictional arbitrage. By discussing certain aspects and effects of three regulatory regimes, BitLicense, 5th Anti-Money Laundering Directive (AMLD5) and the European Commission’s Proposal for a Regulation on Markets in Crypto-assets (MiCa), it makes clear that national/State/regional policymakers have already failed to create arbitrage-proof regulatory frameworks by acting exclusively within their jurisdictional limits. Against this background, this paper discusses briefly regulatory competition and international harmonisation as alternative solutions to inappropriate and ineffective national/regional legislative approaches.

Findings

Based on a structured theoretical analysis, this paper reaches three important findings. First, academics, international bodies and other commentators use inaccurately the general concept of “regulatory arbitrage” to refer to the specific problem of jurisdictional arbitrage creating in this way an interpretative confusion; second, commentators confuse jurisdictional conflicts with jurisdictional arbitrage; third, the solutions to this regulatory problem can actually be found in its underlying causes.

Originality/value

To the best of the author’s knowledge, this is the first specific-issue paper on jurisdictional arbitrage in the context of cryptoasset regulation and aims to trigger further academic discussion on this evolving phenomenon and inform the development of future cryptoasset regulation combatting this problem.
Spatio-temporal heuristic method: a trajectory planning for automatic parking considering obstacle behavior
Authors: Gan Nianfei , Zhang Miaomiao , Zhou Bing , Chai Tian , Wu Xiaojian , Bian Yougang
Published: July 2022

Purpose

The purpose of this paper is to develop a real-time trajectory planner with optimal maneuver for autonomous vehicles to deal with dynamic obstacles during parallel parking.

Design/methodology/approach

To deal with dynamic obstacles for autonomous vehicles during parking, a long- and short-term mixed trajectory planning algorithm is proposed in this paper. In long term, considering obstacle behavior, A-star algorithm was improved by RS curve and potential function via spatio-temporal map to obtain a safe and efficient initial trajectory. In short term, this paper proposes a nonlinear model predictive control trajectory optimizer to smooth and adjust the trajectory online based on the vehicle kinematic model. Moreover, the proposed method is simulated and verified in four common dynamic parking scenarios by ACADO Toolkit and QPOASE solver.

Findings

Compared with the spline optimization method, the results show that the proposed method can generate efficient obstacle avoidance strategies, safe parking trajectories and control parameters such as the front wheel angle and velocity in high-efficient central processing units.

Originality/value

It is aimed at improving the robustness of automatic parking system and providing a reference for decision-making in a dynamic environment.
Analyzing the inconsistency in driving patterns between manual and autonomous modes under complex driving scenarios with a VR-enabled simulation platform
Authors: Xu Zheng , Fang Yihai , Zheng Nan , Vu Hai L.
Published: July 2022

Purpose

With the aid of naturalistic simulations, this paper aims to investigate human behavior during manual and autonomous driving modes in complex scenarios.

Design/methodology/approach

The simulation environment is established by integrating virtual reality interface with a micro-simulation model. In the simulation, the vehicle autonomy is developed by a framework that integrates artificial neural networks and genetic algorithms. Human-subject experiments are carried, and participants are asked to virtually sit in the developed autonomous vehicle (AV) that allows for both human driving and autopilot functions within a mixed traffic environment.

Findings

Not surprisingly, the inconsistency is identified between two driving modes, in which the AV’s driving maneuver causes the cognitive bias and makes participants feel unsafe. Even though only a shallow portion of the cases that the AV ended up with an accident during the testing stage, participants still frequently intervened during the AV operation. On a similar note, even though the statistical results reflect that the AV drives under perceived high-risk conditions, rarely an actual crash can happen. This suggests that the classic safety surrogate measurement, e.g. time-to-collision, may require adjustment for the mixed traffic flow.

Research limitations/implications

Understanding the behavior of AVs and the behavioral difference between AVs and human drivers are important, where the developed platform is only the first effort to identify the critical scenarios where the AVs might fail to react.

Practical implications

This paper attempts to fill the existing research gap in preparing close-to-reality tools for AV experience and further understanding human behavior during high-level autonomous driving.

Social implications

This work aims to systematically analyze the inconsistency in driving patterns between manual and autopilot modes in various driving scenarios (i.e. multiple scenes and various traffic conditions) to facilitate user acceptance of AV technology.

Originality/value

A close-to-reality tool for AV experience and AV-related behavioral study. A systematic analysis in relation to the inconsistency in driving patterns between manual and autonomous driving. A foundation for identifying the critical scenarios where the AVs might fail to react.
The expression of keratan sulfate in malignant melanoma enhances the adhesion and invasion activity of melanoma cells
Authors: Tachibana Kota , Ohkawa Yuki , Kanto Noriko , Maeda Kento , Ohe Shuichi , Isei Taiki , Harada Yoichiro , Taniguchi Naoyuki
Published: July 2022

Mammals express a wide variety of glycans that include N‐glycans, O‐glycans, proteoglycans, glycolipids, etc. Glycan expression can modulate the cellular functions, and hence is strongly involved in the onset and progression of numerous diseases. Here, we report the relevance of the ectopic expression of keratan sulfate (KS) glycan chains in human malignant melanomas. Using a human melanoma cell line, we found that the KS enhanced the invasiveness of the cells but caused no change in the growth rate of the cells. The phosphorylation of paxillin, a focal adhesion‐associated adaptor protein, was strong at the region where KS was expressed in the melanoma tissues, indicating that KS stimulated the phosphorylation of paxillin. We also observed that KS enhanced the adhesion of melanoma cells and this was accompanied by a greatly increased level of phosphorylation of paxillin. These data suggest that the expression of KS contributes to the development of malignant phenotypes such as strong cell adhesion and the invasiveness of melanoma cells.
Annual variability in the sound acorn production of Quercus serrata is regulated by a seed‐predatory weevil in western Japan
Authors: Hirayama Kimiko , Mizo Kenta , Tatsuno Manaka , Yoshikawa Mizuki , Tachikawa Chieri
Published: July 2022

In plants, processes from flowering to seed maturation are influenced by various factors, including weather conditions, resource supply, and damage inflicted by seed predators, that collectively contribute to annual variability in seed production. To identify the important factors associated with sound acorn production in Quercus serrata, from 2014 to 2020, we investigated the demographic processes from flowering to acorn maturation in six individual trees within a stand in a warm‐temperate secondary forest in western Japan. We found that the annual production of female flowers was positively correlated with the difference in April temperatures between successive years. However, their fluctuation was low and unaffected by either seed or flower production in the previous year. Compared with those of female flowers, the annual variability in sound acorn production within an individual was significantly higher and more synchronized. Key factor analyses revealed that reproductive losses due to the oviposition and sap‐sucking activities of Mechoris ursulus were the most prominent factors contributing to the observed annual variation in total predispersal losses at an individual level, and their effects were synchronized among individuals within a population. Survival from female flowering to sound acorn maturation was strongly predicted by the temperature in June, which corresponds to the period of adult M. ursulus emergence. Our findings indicate that the damage inflicted by the main seed predator during the predispersal stage can sufficiently regulate the sound acorn production patterns in Q. serrata that appear to resemble masting behavior (the highly variable and synchronized production of acorns within individuals).
Belief and higher‐order belief in the centipede games: An experimental investigation
Authors: Wang Yun
Published: July 2022

This paper experimentally explores the epistemic conditions behind people's non‐equilibrium behaviour in the centipede games. We propose a novel design of laboratory experiment to elicit people's first‐ and second‐order beliefs regarding their opponents' choices and beliefs. The measured beliefs, together with the choice data, help us to estimate people's level of rationality, belief of rationality and second‐order belief of rationality. To examine how these epistemic variables are affected by the social‐efficiency property of the classic increasing‐sum centipede game, we revisit the constant‐sum centipede and compare the measured epistemic conditions from the constant‐sum with those from the classic centipede. We find that people's non‐backward induction behaviour may be attributed to the diffusion of beliefs and higher‐order beliefs in the increasing‐sum centipede. We consider a behavioural model in which people's preferences for social efficiency are incorporated into the extended utility maximization problem. Our analytical and estimation results indicate that the presence of efficiency‐oriented players and people's belief towards the uncertain portion of such type of players may play a part in the non‐backward‐induction outcomes in experimental centipede games.
Dynamics of the intestinal bacterial community in black soldier fly larval guts and its influence on insect growth and development
Authors: Li Xin‐Yu , Mei Cheng , Luo Xing‐Yu , Wulamu Dilinuer , Zhan Shuai , Huang Yong‐Ping , Yang Hong
Published: July 2022

Black soldier fly (BSF), Hermetia illucens (Diptera: Stratiomyidae), is a prominent insect for the bioconversion of various organic wastes. As a saprotrophic insect, the BSF inhabits microbe‐rich environments. However, the influences of the intestinal microorganisms on BSF growth and development are not very clear. In this study, the dynamics of the intestinal bacterial community of BSF larvae (BSFL) were analyzed using pyrosequencing. Actinobacteria, Bacteroidetes, Firmicutes, and Proteobacteria were the most prevalent bacterial phyla in the intestines of all larval instars. The dynamic changes in bacterial community compositions among different larval instars were striking at the genus level. Klebsiella, Clostridium, Providencia, and Dysgonomonas were the relatively most abundant bacteria in the 1st‐ to 4th‐instar BSFL, respectively. Dysgonomonas and Providencia also dominated the 5th‐ and 6th‐instar larvae, at ratios of 31.1% and 47.2%, respectively. In total, 148 bacterial strains affiliated with 20 genera were isolated on different media under aerobic and anaerobic conditions. Among them, 6 bacteria, BSF1–BSF6, were selected for further study. The inoculation of the 6 isolates independently into germ‐free BSFL feeding on an artificial diet showed that all the bacteria, except BSF4, significantly promoted BSF growth and development compared with the germ‐free control. Citrobacter, Dysgonomonas, Klebsiella, Ochrobactrum, and Providencia promoted BSF development significantly by increasing the weight gains of larvae and pupae, as well as increasing the prepupae and eclosion rates. In addition, Citrobacter, Klebsiella and Providencia shortened the BSF life cycle significantly. The results illustrate the promotive effects of intestinal bacteria on BSF growth and development.
Multi‐organs perioperative immune‐related adverse events and postoperative bronchial anastomotic fistula in a patient receiving neoadjuvant immunotherapy with NSCLC
Authors: Xu Yuan , Lyu Xiaohong , Qin Yingzhi , Ma Dongjie , Wang Mengzhao , Shi Juhong , Long Yun , Tang Bo , Liu Hongsheng
Published: July 2022

The safety of neoadjuvant chemoimmunotherapy before surgery in patients with non–small cell lung cancer (NSCLC) remains unclear in the perioperative stage. We describe a case of a 63‐year‐old man with IIIC stage NSCLC who received neoadjuvant chemoimmunotherapy and radical lobectomy. After the second cycle of pembrolizumab and chemotherapy (paclitaxel + carboplatin), the patient was diagnosed with immunologic enterocolitis and relieved by glucocorticoid therapy. Radical lobectomy of the right upper lobe was then performed. On postoperative day 4 (POD 4), the patient suddenly suffered suffocated wheezing during sleep. Interstitial lung disease was, therefore, identified by chest computed tomography scan. Glucocorticoids and mechanical ventilation were applied and the symptoms were relieved. On POD 10, the patient developed a bronchial fistula and underwent emergent repair surgery. This is the first case of multi‐organs, multi‐time point immune‐related adverse events (irAE) in perioperative NSCLC patients who received neoadjuvant chemoimmunotherapy. Clinicians should be on high alert for signs of irAEs in neoadjuvant chemoimmunotherapy patients, promptly requiring multidisciplinary management.
Uniportal thoracoscopic left posterior basal segmentectomy using a posterior approach
Authors: Igai Hitoshi , Matsuura Natsumi , Kamiyoshihara Mitsuhiro
Published: July 2022

Posterior basal (S10) segmentectomy is one of the most challenging (and uncommon) types of pulmonary segmentectomy. Here, we present two key tips for facilitating a uniportal operation. The first is a full understanding of the relative locations of the pulmonary vessels and bronchi (as revealed by preoperative three‐dimensional computed tomography/broncho‐angiography), and the other is the use of “suction‐guided stapling” to dissect and divide the peripheral pulmonary vessels and bronchi. We describe the successful postoperative course of a patient who was so treated.