bluuebunny/crossref_metadata_2025 huggingface dataset:
Determining the Relationship Between Attendance and Performance in Accounting Education
Authors: Alagiah Ratnam , Delaney Debbie , McManus Lisa
Published: June 2008

This study provides some empirical evidence of the relationship between face‐to‐face contact for accounting students by comparing their performance with their attendance at tutorials. Previous research has shown that there was no significant difference in the performance of students, measured by their results, between students who attended tutorials and lectures with those who did not. Internal students who had face‐to‐face contact outscored those who did not attend lectures and tutorials. This suggests that attendance does explain performance. Consistent with previous studies, we posit that students who attended tutorials have a greater possibility of scoring a higher mean average grade than those who did not attend tutorials. We hypothesise that attendance at tutorials is useful and is conducive to better learning in accounting at the undergraduate levels. With debate about converting all accounting undergraduate courses into the flexible mode over the horizon, this study provides some empirical evidence to accounting students, accounting academics and university administrators as to the suitability of learning and teaching modes in accounting at the undergraduate level.
Teaching and Learning Gaps in Accounting Education: Implications for the Employability of Accounting Graduates
Authors: Taylor Dennis W , Fisher James , Sulaiman Maliah
Published: June 2008

There is a substantial body of empirical literature on university students' self‐perceived approaches to learning, but evidence on instructors' perceptions of the way they facilitate their students' learning approaches is less evident. This study aims to investigate the extent of the gap between students' learning approaches and instructors' teaching orientations towards facilitating these approaches. The subsequent employability of accounting graduates depends in part on the nature and extent of this gap. Student learning approaches are measured on two dimensions ‐ deep and strategic approaches ‐ drawn from Tait's and Entwistle's (1995) Revised Approaches to Studying Inventory (RASI). Instructors' facilitation of students' learning is measured by a re‐orientation of the same RASI instrument towards teaching approaches. The results reveal several significant differences of emphasis between instructors and students in terms of deep and strategic approaches. Students are falling short of what their instructors believe they are facilitating in terms of the development of their employability competencies and characteristics for a professional career. When students are grouped according to gender, further significant differences are found. Implications of these findings for future change in accounting education are discussed.
The Implementation and Benefits of Activity‐Based Costing: A Hong Kong Study
Authors: Chen Gongmeng , Firth Michael , Park Kyungjoo
Published: June 2008

Activity‐Based Costing (ABC) is a relatively new accounting system that has received a substantial amount of publicity and is heavily marketed by consulting firms. In light of this, we surveyed companies in 1999 to evaluate the adoption of ABC in Hong Kong. We set out to investigate factors that might lead to its adoption and also surveyed whether companies are satisfied with the new system. Our findings reveal a low adoption rate of ABC. There is directional support for companies with diverse product lines and those facing intense competition using activity‐based costing. Companies that have adopted ABC report high satisfaction with the new system. Overall, activity‐based costing has made limited inroads in Hong Kong. The reasons for this are not readily apparent.
The Moderating Effects of Personality and Compensation Schemes on the Budgetary Participation ‐ Performance Relationship
Authors: TW Leung Simon , YS Chan Samuel
Published: June 2008

Using a contingency approach, this study examines the moderating effects of personality and compensation schemes on the budgetary participation ‐ performance relationship. The data collected from a random sample of 303 chartered management accountants in Hong Kong was used to test three hypotheses. Multiple regression analyses found that both personality and compensation schemes interacted singly as well as jointly with budgetary participation in affecting performance. Post‐hoc tests further reveal that managers who perform better when they are highly participative in budget processes, are internally‐oriented, and receive a high variable‐pay income. The results are of interest not only to researchers but also to practitioners in management selection, job placement, and compensation package designs.
International Harmonisation and the Japanese Accounting System
Authors: Koga Chitoshi , Houghton Keith A , Van‐Ho Tran Alfred
Published: June 2008

The fundamental question on the internationalisation of accounting standards is whether a nation should harmonise with international standards or not. This paper addresses this question with particular reference to the special circumstances of Japan. The discussion suggests that Japan's unique features such as stable shareholdings, the ‘Keiretsu’, and the ‘main bank’ form the conclusion that harmonisation might be unwise. However, some recent signs of change in Japan, including the breakdown of cross‐shareholding arrangements and a greater emphasis on corporate profitability, are more in keeping with the conventional business practices of the West and suggests there may be benefits to harmonisation. This paper presents some survey evidence for and against accounting harmonisation and analyses certain management attitudes in Japan and a number of other industrial nations towards adopting the IAS.
The Migration of a Government Trading Enterprise's Accounting System during Privatisation with reference to Japanese Management Accounting
Authors: Kamal Abdul Rahman Ibrahim , Omar Normah , Taylor Dennis W.
Published: June 2008

This study examines the impact of privatisation upon the accounting system of a large government trading enterprise, with particular emphasis on the capital budgeting system. A case study of a major Malaysian enterprise before and after its privatisation revealed substantial improvement of the accounting system, particularly the component of budgeting. However, several difficulties continued to be faced by the accounting department of this enterprise. For example, although accounting emerged as “visible” in the organisation, its function was confined to narrow procedural aspects of budgeting, accountability and performance appraisal. The accounting department was also seen unable to penetrate into the “values” of non‐accountant managers and professionals, such as the engineers. The discussion of the findings in this paper are extended to a consideration of the potential for Malaysian companies undergoing organisational change to emulate Japanese management accounting systems approaches.
The Impact of the Introduction of the GST on Small Business In Australia
Authors: Breen John , Bergin‐Seers Sue , Roberts Ian , Sims Robert
Published: June 2008

This study examines the impact of the introduction of the Goods and Services Tax (GST) on small business in Australia in the context of the experiences faced in similar countries overseas. Using a case study methodology, data was gathered from six small businesses that were observed throughout the introductory period of the new tax system. In particular, this article considers the costs for small businesses in complying with the new tax system. Businesses reported actual GST compliance costs ranging from $3,331 to $30,140 per business in the cases examined. For the two smallest businesses, their compliance costs amounted to over 3% of the firm's reported annual turnover. The study also identified significant on‐going record keeping and accounting costs that are required by small businesses in order to meet their GST obligations. These findings indicate that governments need to be more aware of the impact of tax reforms on small businesses if they wish to implement changes with minimal adverse impacts on business operations.
The Small Business Audit: Problems Faced by Auditors in Selected SADC Countries
Authors: Iwisi Dominick S. , Kitindi Ernest G. , Basson Narina
Published: June 2008

Auditing lends credibility to financial statements of enterprises. The Southern African Development Community (SADC) has committed itself to the promotion of Small Businesses in member countries. This implies that auditors will become more involved with Small Businesses as a result of their expected growth and expansion. However, small businesses are said to have characteristics that cause difficulties to their auditors. This study investigates the characteristics of small businesses in three SADC countries, problems auditors of small businesses in those countries face, frequency of occurrence of those problems, and their impact on auditing. The findings suggest that characteristics of small businesses in the selected SADC countries are similar to those of small businesses in other countries. Many of twenty‐three problems suggested to auditors rarely occurred, or occurred only occasionally. However, some problems are considered to have an important effect on auditing.
Bank Loan Portfolio Composition and the Disclosure of Loan Loss Provisions: Empirical Evidence from Malaysian Banks
Authors: Ghafar Ismail Abd. , Tan Be Lay Adelina
Published: June 2008

This study develops a model for loan loss provision which follows the accounting practice in Malaysia. Banks are subject to generally accepted accounting principles (GAAP) in disclosing the loan loss provision. However, the expected loan losses factor should also be taken into account to counter unexpected situations. Prior studies show that banks tend to manipulate the loan loss provision through discretionary accruals for income smoothing purposes. Since the loan loss provision is important to banks' income, this study will determine factors that influence the provision. Empirical evidence state that the loan loss provision is positively related to non‐performing loans, loan loss allowance and write‐offs. Estimation results using ordinary least squares regression prove that the banks follow GAAP guidelines, whereby the loan loss provision depends on the beginning balance and the current write‐offs. In addition, the banks should also consider the expected non‐performing loans in providing loan loss provisions. In determining loan losses, the performance of each economic sector should also be considered due to different default risks.
A Stakeholder Perspective of Material Disclosure Thresholds for Environmental Events
Authors: Faux Jeffrey
Published: June 2008

The threshold for the disclosure of environmental events in corporate reports is of fundamental importance. Recent government and professional reports (ICAA, 1998; and Victoria Parliament, 1999) have suggested that perhaps environmental events should be disclosed by entities at lower threshold levels than those suggested for the disclosure of economic events. The materiality research reveals that, from the perspective of stakeholders, economic events with thresholds of 5% should be disclosed. In this study the nature of thresholds pertinent to environmental events are considered. Stakeholder groups, shareholders, shareholder/environmentalists and environmentalists, indicate, through stated and revealed research methods, that the threshold level for disclosing an environmental event is significantly less than the regulated threshold for economic events.
Public Sector Auditing, Accountability and Independence: a Study of ASEAN Countries
Authors: Kiraka Ruth , Clark Colin , De Martinis Michael
Published: June 2008

Supreme audit institutions, such as the auditors‐general, are considered a crucial link in the accountability chain between parliament and the executive arm of government. The purpose of this study is to examine the enabling legislation of the supreme audit institutions of the Association of Southeast Asian Nations (ASEAN) member countries from a public sector accountability and independence perspective. Following on from INTOSAI (1998), English and Guthrie (2000) and De Martinis and Clark (2001), this study uses an accountability and independence framework to identify and compare the current legislation applicable to the supreme audit institutions of the ASEAN member countries with regard to independence, autonomy, mandate, funding issues, and related parliamentary powers. This study finds that while on average each jurisdiction has addressed slightly less than half the total number of issues under examination, there is considerable diversity with regard to the particular issues addressed. The study suggests policy implications to further strengthen the provisions for accountability and independence of supreme audit institutions through amendments to the enabling legislation of the various jurisdictions.
A Study on the Implementation of an Activity‐Based Costing (ABC) System in an Australian Oil and Gas Company
Authors: Chong Vincent K. , Cable Robyn
Published: June 2008

This paper reports the results of a study on the implementation of an activity‐based costing (ABC) system in an Australian oil and gas company. The findings suggest that the three most important objectives of implementing an ABC system were: (1) more effective cost management, (2) better cost control, and (3) more accurate costing information. The results reveal that lack of understanding of the ABC methodology was the most important factor that impeded the implementation of the ABC system. The results further suggest that the three most important factors that contributed to the success of the ABC implementation process were: (1) project team were well organized and advised, (2) there were good information flows between users and preparers, and (3) there were sufficient resources provided. Overall, the results of this study are similar to those studies conducted in the manufacturing sectors.
Financial reporting on the internet: Empirical evidence from Bahrain and Kuwait
Authors: Joshi P.L. , Al‐Modhahki Jawaher
Published: June 2008

In this paper, we examine the factors that are likely to explain the use of the internet as a vehicle for voluntary financial reporting by companies in Bahrain and Kuwait. A total of 75 companies (Kuwait 42 and Bahrain 33) were investigated to find out if they had websites and presented their financial statements on the internet. For Kuwait, 47.6% and for Bahrain 48.5% of sample companies had their own websites. Six variables were tested to examine their influence on the financial reporting by companies on the internet. A discriminant analysis was performed on the data and the results indicated that size (log of total assets) and industry were the main factors which influenced the financial reporting practices of companies on the internet. These results are in line with prior evidence. There is some indication that risk may also contribute to some extent in such decision. Perceptions of advantages and problems in using this new technology for financial reporting were also examined. It appears that the usage of this technology is still limited and slow in this part of the world, perhaps because of cultural dimensions and constraints.
Indonesia's public sector reforms and the role of an equalisation formula: Legitimation, authority or obfuscation?
Authors: Kaidonis Mary A. , Moerman Lee C.
Published: June 2008

This paper looks at a resource allocation technique used in the public sector reforms of Indonesia, a developing country, which involves decentralisation of fiscal responsibilities. The decentralisation occurred to quell secessionist aspirations of resource‐rich regions. To enable all regions to participate in regional autonomy, an elaborate system of equalisation grants was introduced to compensate for regional inequities. These grants rest on notions of ‘Western rationalism’ which value the role of calculative apparatus to achieve a sense of objectivity. We demonstrate that the equalisation formula used to determine grants is calculated using a series of estimates, proxies and indices. Hence, the formula, which determines the resource allocation for a region, obfuscates several compounding subjectivities. In this way, the politically contentious resource allocations can be perceived as objective so that the outcomes can be afforded legitimacy and authority necessary to assuage regional disputes.
The timeliness of quarterly financial reports of companies in Malaysia
Authors: Nor Izah Ku Ismail Ku , Chandler Roy
Published: June 2008

This study examines the timeliness of quarterly financial reports published by companies listed on the Kuala Lumpur Stock Exchange (KLSE). In addition, this study extends prior research by determining the association between timeliness and each of the following company attributes ‐ size, profitability, growth and capital structure. An analysis of 117 quarterly reports ended on 30 September 2001 reveals that all, except one company reported within an allowable reporting lag of two months. However, a large number of companies were making the most of the time given to announce their quarterly reports. The study also provides evidence that there is a significant association between timeliness and each of the four company attributes, and the association is in the hypothesised direction. Plausible explanations for these findings are provided. The findings may provide some implications for future regulations and research regarding the timeliness of financial reporting in Malaysia.
Board control, performance and CEO compensation in Taiwan
Authors: Lin Ying‐Fen
Published: June 2008

Agency theory starts with the assumption that people act in their own self‐interest, and holds that under normal conditions, the goals, interests, and risks of two actors (principal and agent) are not identical. This means that the agent will not necessarily act according to the interests of the principal. CEO compensation is the type of control mechanism that companies employ to reduce the agency problem. This paper took 201 manufacturing companies in the year 1998 in Taiwan, and used the LISTREL 8 model to analyze the influence of company performance, scale, and board of director control over CEO compensation. The results indicate is that company performance, scale, and control by the board of directors all influence CEO compensation, with company scale the main factor, followed by company performance, and control by the board of directors. I also find that CEO compensation is higher when the board of directors' does not have effective control. Moreover, the board of directors control of a company is diminished when the CTO and chairman of the board are one person, and also when the number of internal directors is great. Conversely, the board of directors' control is increased when their ratio of stock ownership is higher.
The adoption and implementation of activity‐based costing in Thailand
Authors: Chongruksut Wiriya , Brooks Albie
Published: June 2008

While a number of studies relating to activity‐based costing (ABC) have been conducted, relatively few have been conducted in the South East Asia region. This paper reports the results of a survey of firms in Thailand regarding issues associated with ABC adoption and implementation. The study finds that the rate of ABC adoption in Thailand was relatively high (58% of all respondent firms having ABC knowledge and adopting ABC as an idea; 35% of respondents overall) compared with other Asian countries. In particular, firms with greater variation in product complexity, complexity of production service processes and intensity of capital equipment were more likely to adopt ABC. In line with previous studies, top management support was identified as a key criterion influencing the success of ABC.
Corporate governance statement disclosure of Malaysian banks and the role of Islam
Authors: Hassan Salleh , Christopher Theo
Published: June 2008

The objective of this study is to undertake a qualitative study to examine the influence of religion, specifically Islam, on corporate governance statement disclosure in the annual reports of three major Malaysian banks, both conventional and Islamic banks. It has been argued that given the characteristics and values espoused by Islam, there is an expectation that in Malaysia, an Islamic organization ‐like the Bank Islam ‐ should make additional governance disclosures that would set it apart from conventional banks. The evidence thus far seems to suggest that the role of Islam has not been as expected. Specifically, being an Islamic organization (by virtue of label attached to and/or the nature of its operations) and/or having Malays/Muslim directors leading such Islamic organization have not resulted in better corporate governance practices and disclosure relative to other secular banking institutions that have fewer Malay/Muslims directors. Possible implications of these findings are proffered in the paper.
Better understanding research performance
Authors: Tower Greg , Desai Rashid , Carson Bob , Cheng Siew
Published: June 2008

A positivist empirical study approach is employed using descriptive statistics and inferential statistics based on survey, website and archival data. The study measures the research performance of 573 Australian academic staff in the accounting discipline to explain what current accounting research activities are in Australian universities and why differences exist.
Scholarly journal output: A regional perspective
Authors: Wise Victoria , Fisher Colleen
Published: June 2008

This paper presents the findings of an investigation designed to reveal the destination of the refereed journal research output of accounting and finance faculty members across their entire academic careers. A geographic approach was adopted with the intention of providing a historical data‐set to inform the development of a region‐centric model of academic research productivity. The study focuses on publication careers of accounting and finance academics from one particular geographic region, New Zealand. The data were collected through a detailed examination of electronic databases of journal holdings and research reports of tertiary institutions. The results of this study provide evidence that, across their careers, New Zealand's academics have published a significant number of papers in journals located in two regions, Australia‐New Zealand and the United Kingdom, and that this academic community has attained publication success in international journals generally regarded as high quality.
Autobiography: The mirror of self
Authors: Snaith Stanley
Published: June 2008

It may be true, as Quetelet declared, that the study of the individual does not conduce to a comprehensive appreciation of psychological laws. It is arguable that individual man must be regarded only as a member of a species, and any personal idiosyncracies must be ruled out if general results are to be obtained. But every aspect of the human creature has its special interest; and in so far as autobiography mirrors the self it has a peculiar fascination and value. Of all forms of literature it is, if we except poetry, the most difficult. The mind and the emotions are at once the vehicle and the subject of the expression, and both are complex and variable. It is the one art in which detachment is essential and yet so near to impossibility. Past and present events become bound up with emotions; the emotions themselves may be artificially acquired; and the man who gazes into himself is likely to see nothing more fundamental than shifting and fracturing reflections. “I am a stranger in my own region”: every autobiographer, every person who has sought to understand his own personality by introspective methods, knows the truth of Thompson's words.
The UK Human Capital Management Initiative: A Review of the Accounting for People Report
Authors: ROSLENDER ROBIN , STEVENSON JOANNA , FINCHAM ROBIN
Published: June 2008

In this paper, the work of the 2003 UK Task Force on Human Capital Management is reviewed. This initiative emerged from a broader Department of Trade and Industry interest in the better usage of human labour and potential, and focuses on the current practice and future possibilities for human capital management in the UK. We emphasise an “accounting influence” present throughout the work of the Task Force, and a predilection for dealing with human capital measurement and reporting within the planned expansion of the Operating and Financial Review. However, we argue that the report has been narrow in its appreciation of interest in the cognate field of intangibles and intellectual capital. It fails to recognise the accountancy discipline’s difficulties in reporting in these areas, as well as being possibly premature in delegating responsibility for human capital reporting to the Operating and Financial Review.
Patients’ Knowledge Formations through a Healthcare E‐messaging System
Authors: EDENIUS MATS , WESTELIUS ALF
Published: June 2008

There is an increasing interest in employing e‐mail or other Internet‐based messaging systems in communication between patients and healthcare professionals. Many projects are put into practice, and numerous studies shed light on patients’ preferences regarding e‐messaging and their experience and use of e‐messaging. We argue in this paper that the conventional research in the field to some extent lacks a discussion about what kinds of knowledge an e‐messaging system generates among its users when it is put into practice. We suggest that placing the concept of knowledge as a discourse in focus, stressing how patients make judgements and distinctions in their use of e‐messaging, exposes important aspects not only regarding how patients relate to the system but also what e‐messaging in the healthcare sector means. We illustrate such a perspective with empirical material based on two focus groups of users of an e‐messaging system via a Swedish healthcare Web portal. Three kinds of knowledge formations are illuminated in this context: how patients develop knowledge by comparing e‐messaging services with traditional ways to contact healthcare; how the system generates a further demand for control by its users; and how the e‐messaging system helps users develop knowledge of the healthcare system in general.
The Role of Emotional Assets and Liabilities in a Firm
Authors: ABEYSEKERA INDRA
Published: June 2008

There is an absence of research addressing the process by which emotional (also called sensational) assets and liabilities interact with the intellectual and accounting assets and liabilities of a firm. This conceptual paper discusses the relationship between these types of assets and liabilities, and examines the way in which emotional assets and liabilities (emotional capital) influence the fair value, profits and cash flow of a firm. It outlines how the core emotions related to products and services can influence customers in making purchasing decisions that maximise the value of a firm. It also offers indicators for the managing and reporting of emotional assets and reviews several theories that attempt to explain the relationship between the emotional assets and liabilities and value of a firm.
Legislazione e trasformazione del turismo: Il caso Italia
Authors: Giuseppe Carone Dott.
Published: June 2008

1. Indicazioni generali L'indagine (1) sulle leggi ha fornito le seguenti indicazioni:
Aspekte des Fremdenverkehrs in Ungarn
Authors: Klüver Hartmut
Published: June 2008

In den bekannten Abhandlungen und Arbeiten über den Fremdenverkehr und seine Auswirkungen spielen vor allem die westlichen Staaten Europas eine wichtige Rolle, da die entsprechende amtliche Statistik hier leicht erreichbar und die Vergleichbarkeit der Werte gesichert ist. Nicht zuletzt erleichtern gemeinsame Währungsgrundlagen (freie Konvertierbarkeit) die Umsetzung.
Rapid mass spectrometric analysis of 15N‐Leu incorporation fidelity during preparation of specifically labeled NMR samples
Authors: Truhlar Stephanie M.E. , Cervantes Carla F. , Torpey Justin W. , Kjaergaard Magnus , Komives Elizabeth A.
Published: June 2008

Advances in NMR spectroscopy have enabled the study of larger proteins that typically have significant overlap in their spectra. Specific 15N‐amino acid incorporation is a powerful tool for reducing spectral overlap and attaining reliable sequential assignments. However, scrambling of the label during protein expression is a common problem. We describe a rapid method to evaluate the fidelity of specific 15N‐amino acid incorporation. The selectively labeled protein is proteolyzed, and the resulting peptides are analyzed using MALDI mass spectrometry. The 15N incorporation is determined by analyzing the isotopic abundance of the peptides in the mass spectra using the program DEX. This analysis determined that expression with a 10‐fold excess of unlabeled amino acids relative to the 15N‐amino acid prevents the scrambling of the 15N label that is observed when equimolar amounts are used. MALDI TOF‐TOF MS/MS data provide additional information that shows where the “extra” 15N labels are incorporated, which can be useful in confirming ambiguous assignments. The described procedure provides a rapid technique to monitor the fidelity of selective labeling that does not require a lot of protein. These advantages make it an ideal way of determining optimal expression conditions for selectively labeled NMR samples.
Identification of neurocircuitry controlling cardiovascular function in humans using functional neurosurgery: implications for exercise control
Authors: Green Alexander L. , Paterson David J.
Published: June 2008

The neurocircuitry underlying human cardiovascular control during exercise has yet to be fully elucidated. Functional imaging studies and animal studies have so far identified potential circuits that might be involved in the cardiovascular response to exercise, so‐called ‘central command’. This brief review highlights neurocircuits that may have functional significance as judged from direct recordings of electrical activity during exercise in patients with implanted deep brain stimulating electrodes. Of particular interest is the periaqueductal grey area (PAG), where electrodes are implanted in humans to treat chronic pain. This area is known to be important in the exercise pressor reflex in animals. Our studies have shown that changes occur in this region during anticipation of exercise, indicating a possible role in the central command of cardiovascular variables before and during exercise. This leads us to suggest that the PAG may be an ‘integrating area’ between the feedback signals from muscle and the feedforward signals from higher centres. The role of the PAG in cardiovascular control in humans, with reference to electrical stimulation experiments, is also described.
Insulin‐like growth factor‐I analogue protects muscles of dystrophic mdx mice from contraction‐mediated damage
Authors: Gehrig Stefan M. , Ryall James G. , Schertzer Jonathan D. , Lynch Gordon S.
Published: June 2008

Contraction‐mediated injury is a major contributing factor to the pathophysiology of muscular dystrophy and therefore therapies that can attenuate this type of injury have clinical relevance. Systemic administration of insulin‐like growth factor‐I (IGF‐I) has been shown to improve muscle function in dystrophic mdx mice, an effect associated with a shift towards a more oxidative muscle phenotype and a reduced susceptibility to contraction‐mediated damage. The actions of IGF‐I in vivo are modulated by IGF binding proteins (IGFBPs), which generally act to inhibit IGF‐I signalling. We tested the hypothesis that an analogue of IGF‐I (LR IGF‐I), which has significantly reduced binding affinity for IGFBPs, would improve the dystrophic pathology by reducing the susceptibility to muscle injury. Dystrophic mdx and wild‐type (C57BL/10) mice were administered LR IGF‐I continuously (∼1.5 mg kg−1 day−1) via osmotic mini‐pump for 4 weeks. Administration of LR IGF‐I reduced the susceptibility of extensor digitorum longus, soleus and diaphragm muscles to contraction damage, as evident from lower force deficits after a protocol of lengthening contractions. In contrast to the mechanism of protection conferred by administration of IGF‐I, the protection conferred by LR IGF‐I was independent of changes in muscle fatigue and oxidative metabolism. This study further indicates that modulation of IGF‐I signalling has therapeutic potential for muscular diseases.
Effect of Silver-Doped Phosphate-Based Glasses on Bacterial Biofilm Growth
Authors: Valappil Sabeel P. , Knowles Jonathan C. , Wilson Michael
Published: June 2008

Silver-containing phosphate-based glasses were found to reduce the growth of
Pseudomonas aeruginosa
and
Staphylococcus aureus
biofilms, which are leading causes of nosocomial infections. The rates of glass degradation (1.27 to 1.41 μg·mm
−2
·h
−1
) and the corresponding silver release were found to account for the variation in biofilm growth inhibitory effect.
Heterologous Expression of a Position 2-Substituted (1→3)-β-
d
-Glucan in
Lactococcus lactis
Authors: Werning María Laura , Corrales María Angeles , Prieto Alicia , de Palencia Pilar Fernández , Navas Jesús , López Paloma
Published: June 2008

Exopolysaccharides play an important role in the rheology and texture of fermented foods, and among these β-glucans have immunomodulating properties. We show that the overproduction of the
Pediococcus parvulus
GTF glycosyltransferase in an uncapsulated
Lactococcus lactis
strain results in synthesis and secretion (300 mg liter
−1
) of a position 2-substituted (1→3)-β-
d
-glucan that has potential use as a food additive.
Genes for the Biosynthesis of the Fungal Polyketides Hypothemycin from
Hypomyces subiculosus
and Radicicol from
Pochonia chlamydosporia
Authors: Reeves Christopher D. , Hu Zhihao , Reid Ralph , Kealey James T.
Published: June 2008

Gene clusters for biosynthesis of the fungal polyketides hypothemycin and radicicol from
Hypomyces subiculosus
and
Pochonia chlamydosporia
, respectively, were sequenced. Both clusters encode a reducing polyketide synthase (PKS) and a nonreducing PKS like those in the zearalenone cluster of
Gibberella zeae
, plus enzymes with putative post-PKS functions. Introduction of an O-methyltransferase (OMT) knockout construct into
H. subiculosus
resulted in a strain with increased production of 4-
O
-desmethylhypothemycin, but because transformation of
H. subiculosus
was very difficult, we opted to characterize hypothemycin biosynthesis using heterologous gene expression. In vitro, the OMT could methylate various substrates lacking a 4-O-methyl group, and the flavin-dependent monooxygenase (FMO) could epoxidate substrates with a 1′,2′ double bond. The glutathione
S
-transferase catalyzed
cis-trans
isomerization of the 7′,8′ double bond of hypothemycin. Expression of both hypothemycin PKS genes (but neither gene alone) in yeast resulted in production of
trans
-7′,8′-dehydrozearalenol (DHZ). Adding expression of OMT, expression of FMO, and expression of cytochrome P450 to the strain resulted in methylation, 1′,2′-epoxidation, and hydroxylation of DHZ, respectively. The radicicol gene cluster encodes halogenase and cytochrome P450 homologues that are presumed to catalyze chlorination and epoxidation, respectively. Schemes for biosynthesis of hypothemycin and radicicol are proposed. The PKSs encoded by the two clusters described above and those encoded by the zearalenone cluster all synthesize different products, yet they have significant sequence identity. These PKSs may provide a useful system for probing the mechanisms of fungal PKS programming.
Analysis of a Novel Insect Cell Culture Medium-Based Growth Medium for
Bartonella
Species
Authors: Riess Tanja , Dietrich Florian , Schmidt Katja V. , Kaiser Patrick O. , Schwarz Heinz , Schäfer Andrea , Kempf Volkhard A. J.
Published: June 2008

Human- and animal-pathogenic
Bartonella
species are fastidious and slow-growing bacteria difficult to isolate and cultivate. We describe a novel, easy-to-prepare liquid medium for the fast and reliable growth of several
Bartonella
spp. that does not affect bacterial protein expression patterns or interactions with host cells.
Persistence of Biomarker ATP and ATP-Generating Capability in Bacterial Cells and Spores Contaminating Spacecraft Materials under Earth Conditions and in a Simulated Martian Environment
Authors: Fajardo-Cavazos Patricia , Schuerger Andrew C. , Nicholson Wayne L.
Published: June 2008

Most planetary protection research has concentrated on characterizing viable bioloads on spacecraft surfaces, developing techniques for bioload reduction prior to launch, and studying the effects of simulated martian environments on microbial survival. Little research has examined the persistence of biogenic signature molecules on spacecraft materials under simulated martian surface conditions. This study examined how endogenous adenosine-5′-triphosphate (ATP) would persist on aluminum coupons under simulated martian conditions of 7.1 mbar, full-spectrum simulated martian radiation calibrated to 4 W m
−2
of UV-C (200 to 280 nm), −10°C, and a Mars gas mix of CO
2
(95.54%), N
2
(2.7%), Ar (1.6%), O
2
(0.13%), and H
2
O (0.03%). Cell or spore viabilities of
Acinetobacter radioresistens, Bacillus pumilus
, and
B. subtilis
were measured in minutes to hours, while high levels of endogenous ATP were recovered after exposures of up to 21 days. The dominant factor responsible for temporal reductions in viability and loss of ATP was the simulated Mars surface radiation; low pressure, low temperature, and the Mars gas composition exhibited only slight effects. The normal burst of endogenous ATP detected during spore germination in
B. pumilus
and
B. subtilis
was reduced by 1 or 2 orders of magnitude following, respectively, 8- or 30-min exposures to simulated martian conditions. The results support the conclusion that endogenous ATP will persist for time periods that are likely to extend beyond the nominal lengths of most surface missions on Mars, and planetary protection protocols prior to launch may require additional rigor to further reduce the presence and abundance of biosignature molecules on spacecraft surfaces.
Influence of Particle Size on Bacterial Community Structure in Aquatic Sediments as Revealed by 16S rRNA Gene Sequence Analysis
Authors: Jackson Colin R. , Weeks Andrew Q.
Published: June 2008

Bacterial communities associated with sediment particles were examined using PCR-denaturing gradient gel electrophoresis and 16S rRNA gene sequencing. Particle size influenced community structure, with attached bacterial assemblages separating into 63- to 125-, 125- to 1,000-, and 1,000- to 2,000-μm fractions. Differences were particularly pronounced for the
Verrucomicrobia
-
Planctomycetes
, whose numbers were significantly reduced on coarser particles.
Group 2 Sigma Factor SigB of
Corynebacterium glutamicum
Positively Regulates Glucose Metabolism under Conditions of Oxygen Deprivation
Authors: Ehira Shigeki , Shirai Tomokazu , Teramoto Haruhiko , Inui Masayuki , Yukawa Hideaki
Published: June 2008

The
sigB
gene of
Corynebacterium glutamicum
encodes a group 2 sigma factor of RNA polymerase. Under conditions of oxygen deprivation, the
sigB
gene is upregulated and cells exhibit high productivity of organic acids as a result of an elevated glucose consumption rate. Using DNA microarray and quantitative reverse transcription-PCR (RT-PCR) analyses, we found that
sigB
disruption led to reduced transcript levels of genes involved in the metabolism of glucose into organic acids. This in turn resulted in retardation of glucose consumption by cells under conditions of oxygen deprivation. These results indicate that SigB is involved in positive regulation of glucose metabolism genes and enhances glucose consumption under conditions of oxygen deprivation. Moreover,
sigB
disruption reduced the transcript levels of genes involved in various cellular functions, including the glucose metabolism genes not only in the growth-arrested cells under conditions of oxygen deprivation but also in the cells during aerobic exponential growth, suggesting that SigB functions as another vegetative sigma factor.
NADPH Oxidases NOX-1 and NOX-2 Require the Regulatory Subunit NOR-1 To Control Cell Differentiation and Growth in
Neurospora crassa
Authors: Cano-Domínguez Nallely , Álvarez-Delfín Karen , Hansberg Wilhelm , Aguirre Jesús
Published: June 2008

We have proposed that reactive oxygen species (ROS) play essential roles in cell differentiation. Enzymes belonging to the NADPH oxidase (NOX) family produce superoxide in a regulated manner. We have identified three distinct NOX subfamilies in the fungal kingdom and have shown that NoxA is required for sexual cell differentiation in
Aspergillus nidulans
. Here we show that
Neurospora crassa
NOX-1 elimination results in complete female sterility, decreased asexual development, and reduction of hyphal growth. The lack of NOX-2 did not affect any of these processes but led instead to the production of sexual spores that failed to germinate, even in the presence of exogenous oxidants. The elimination of NOR-1, an ortholog of the mammalian Nox2 regulatory subunit gp67

phox

, also caused female sterility, the production of unviable sexual spores, and a decrease in asexual development and hyphal growth. These results indicate that NOR-1 is required for NOX-1 and NOX-2 functions at different developmental stages and establish a link between NOX-generated ROS and the regulation of growth. Indeed, NOX-1 was required for the increased asexual sporulation previously observed in mutants without catalase CAT-3. We also analyzed the function of the penta-EF calcium-binding domain protein PEF-1 in
N. crassa
. Deletion of
pef-1
resulted in increased conidiation but, in contrast to what occurs in
Dictyostelium discoideum
, the mutation of this peflin did not suppress the phenotypes caused by the lack of NOX-1. Our results support the role of ROS as critical cell differentiation signals and highlight a novel role for ROS in regulation of fungal growth.
AcrS/EnvR Represses Expression of theacrABMultidrug Efflux Genes inEscherichia coli
Authors: Hirakawa Hidetada , Takumi-Kobayashi Asuka , Theisen Ulrike , Hirata Takahiro , Nishino Kunihiko , Yamaguchi Akihito
Published: June 2008

TheacrSregulatory gene is located upstream of theacrEFmultidrug efflux system genes. However, the roles of AcrS in regulation of drug efflux pumps have not been clearly understood. Here we show that AcrS represses other multidrug efflux genes,acrAB, which encode a major efflux system inEscherichia coli.
The Compatible-Solute-Binding Protein OpuAC from
Bacillus subtilis
: Ligand Binding, Site-Directed Mutagenesis, and Crystallographic Studies
Authors: Smits Sander H. J. , Höing Marina , Lecher Justin , Jebbar Mohamed , Schmitt Lutz , Bremer Erhard
Published: June 2008

In the soil bacterium
Bacillus subtilis
, five transport systems work in concert to mediate the import of various compatible solutes that counteract the deleterious effects of increases in the osmolarity of the environment. Among these five systems, the ABC transporter OpuA, which catalyzes the import of glycine betaine and proline betaine, has been studied in detail in the past. Here, we demonstrate that OpuA is capable of importing the sulfobetaine dimethylsulfonioacetate (DMSA). Since OpuA is a classic ABC importer that relies on a substrate-binding protein priming the transporter with specificity and selectivity, we analyzed the OpuA-binding protein OpuAC by structural and mutational means with respect to DMSA binding. The determined crystal structure of OpuAC in complex with DMSA at a 2.8-Å resolution and a detailed mutational analysis of these residues revealed a hierarchy within the amino acids participating in substrate binding. This finding is different from those for other binding proteins that recognize compatible solutes. Furthermore, important principles that enable OpuAC to specifically bind various compatible solutes were uncovered.
Autoregulation ofswrAAand Motility inBacillus subtilis
Authors: Calvio Cinzia , Osera Cecilia , Amati Giuseppe , Galizzi Alessandro
Published: June 2008

We demonstrate that transcription of the geneswrAA, required for swarming migration inBacillus subtilis, is driven by two promoters: asigD-dependent promoter and a putativesigA-dependent promoter, which is inactive during growth in liquid Luria-Bertani medium and becomes active in the presence of the phosphorylated form of the response regulator DegU or on semisolid surfaces. SincesigDtranscription is enhanced by SwrAA, this finding reveals thatswrAexpression is controlled by a positive feedback loop. We also demonstrate that the positive action of SwrAA in swimming and swarming motility is prevented in strains carrying a deletion of the two-component systemdegS-degUand that this effect is independent ofswrAAtranscription. Therefore, both DegU and SwrAA must be present to achieve full motility inB. subtilis.
The Uncharacterized Transcription Factor YdhM Is the Regulator of the
nemA
Gene, Encoding
N
-Ethylmaleimide Reductase
Authors: Umezawa Yoshimasa , Shimada Tomohiro , Kori Ayako , Yamada Kayoko , Ishihama Akira
Published: June 2008

N
-Ethylmaleimide (NEM) has been used as a specific reagent of Cys modification in proteins and thus is toxic for cell growth. On the
Escherichia coli
genome, the
nemA
gene coding for NEM reductase is located downstream of the gene encoding an as-yet-uncharacterized transcription factor, YdhM. Disruption of the
ydhM
gene results in reduction of
nemA
expression even in the induced state, indicating that the two genes form a single operon. After in vitro genomic SELEX screening, one of the target recognition sequences for YdhM was identified within the promoter region for this
ydhM
-
nemA
operon. Both YdhM binding in vitro to the
ydhM
promoter region and transcription repression in vivo of the
ydhM-nemA
operon by YdhM were markedly reduced by the addition of NEM. Taken together, we propose that YdhM is the repressor for the
nemA
gene, thus hereafter designated NemR. The repressor function of NemR was inactivated by the addition of not only NEM but also other Cys modification reagents, implying that Cys modification of NemR renders it inactive. This is an addition to the mode of controlling activity of transcription factors by alkylation with chemical agents.