bluuebunny/crossref_metadata_2025 huggingface dataset:
The IgHEμ-MAR regions promote UNG-dependent error-prone repair to optimize somatic hypermutation
Authors: Martin Ophélie , Thomas Morgane , Marquet Marie , Garot Armand , Brousse Mylène , Bender Sébastien , Carrion Claire , Choi Jee Eun , Vuong Bao Q. , Gearhart Patricia J. , Maul Robert W. , Noir Sandrine Le , Pinaud Eric
Published: August 2022

Two scaffold/matrix attachment regions (5’- and 3’-MARsEμ) flank the intronic core enhancer (cEμ) within the immunoglobulin heavy chain locus (IgH). Besides their conservation in mice and humans, the physiological role ofMARsEμis still unclear and their involvement in somatic hypermutation (SHM) has never been deeply evaluated. By analysing a mouse model devoid ofMARsEμ, we observed an inverted substitution pattern: SHM being decreased upstream fromcEμand increased downstream of it. Strikingly, the SHM defect induced byMARsEμ-deletion was accompanied by an increase of sense transcription of the IgH V region, excluding a direct transcription-coupled effect. Interestingly, by breeding to DNA repair-deficient backgrounds, we showed that the SHM defect, observed upstream fromcEμin this model, was not due to a decrease in AID deamination but rather the consequence of a defect in base excision repair-associated unfaithful repair process. Our study pointed out an unexpected “fence” function ofMARsEμregions in limiting the error-prone repair machinery to the variable region of Ig gene loci.
A synthetic genetic array screen for interactions with the RNA helicase DED1 during cell stress in budding yeast
Authors: Carey Sara B. , List Hannah M. , Siby Ashwin , Guerra Paolo , Bolger Timothy A.
Published: August 2022

During cellular stress it is essential for cells to alter their gene expression to adapt and survive. Gene expression is regulated at multiple levels, but translation regulation is both a method for rapid changes to the proteome and, as one of the most energy-intensive cellular processes, a way to efficiently re-direct cellular resources during stress conditions. Despite this ideal positioning, many of the specifics of how translation is regulated, positively or negatively, during various types of cellular stress remain poorly understood. To further assess this regulation, we examined the essential translation factor Ded1, an RNA helicase that has been previously shown to play important roles in the translational response to cellular stress. In particular, ded1 mutants display an increased resistance to growth inhibition and translation repression induced by the TOR pathway inhibitor, rapamycin, suggesting that normal stress responses are partially defective in these mutants. To gain further insight into Ded1 translational regulation during stress, synthetic genetic array analysis was conducted in the presence of rapamycin with a ded1 mutant and a library of non-essential genes in S. cerevisiae to identify positive and negative genetic interactions in an unbiased manner. Here we report the results of this screen and subsequent network mapping and GO-term analysis. Hundreds of candidate interactions were identified, which fell into expected categories, such as ribosomal proteins and amino acid biosynthesis, as well as unexpected ones, including membrane trafficking, sporulation, and protein glycosylation. Therefore, these results provide several specific directions for further comprehensive studies.
The circulating phageome reflects bacterial infections
Authors: Haddock NL , Barkal LJ , Ram-Mohan N , Kaber G , Chiu CY , Bhatt AS , Yang S , Bollyky PL
Published: August 2022

Bacteriophage, viruses that infect bacteria, are abundant in the human body but the relationship between the phageome and bacterial population dynamics is unclear. Because bacteriophage are often highly specific to bacterial host strains and species, we asked whether bacteriophage present in cell-free DNA (cfDNA) reflect bacterial infections in sepsis. To address this, we generated a workflow for identifying and interpreting bacteriophage sequences in cfDNA and a bacteriophage characteristic dictionary. In two independent cohorts of infected patients and asymptomatic controls, we demonstrate that all individuals, septic and healthy, have a circulating phageome. Moreover, infection associates with overrepresentation of pathogen-specific phage, allowing for the study of bacterial pathogens. We further show that phage can identify pathovariantEscherichia coliinfections and distinguish between closely-related pathogenic bacterial species such asStaphylococcus aureusand frequent contaminants such as coagulase-negative Staphylococcus. Phage DNA may have utility in studying bacteriophage ecology in infection.
Evidence of hard-selective sweeps suggest independent adaptation to insecticides in Colorado potato beetle (Coleoptera:Chrysomelidae) populations
Authors: Cohen Zachary P. , Chen Yolanda H. , Groves Russell , Schoville Sean D.
Published: August 2022

Pesticide resistance provides one of the best examples of rapid evolution to environmental change. The Colorado potato beetle has a long and noteworthy history as a super-pest due to its ability to repeatedly develop resistance to novel insecticides and rapidly expand its geographic and host plant range. Here, we investigate regional differences in demography, recombination and selection using whole genome resequencing data from two highly resistant CPB populations in the United States (Hancock, Wisconsin and Long Island, New York). Demographic reconstruction corroborates historical records for a single pest origin during the colonization of the Midwestern and Eastern United States in the mid-to late-19th century and suggests that the effective population size might be higher in Long Island, NY than Hancock, WI despite contemporary potato acreage of Wisconsin being far greater. Population-based recombination maps show similar background recombination rates between these populations, as well as overlapping regions of low recombination that intersect with important metabolic detoxification genes. In both populations, we find compelling evidence for hard selective sweeps linked to insecticide resistance with multiple sweeps involving genes associated with xenobiotic metabolism, stress response, and defensive chemistry. Notably, only two candidate insecticide resistance genes are shared among both populations, but both appear to be independent hard selective sweep events. This suggests that repeated, rapid, and independent evolution of genes may underlie CPB’s pest status among geographically distinct populations.
3D RNA-scaffolded wireframe origami
Authors: Parsons Molly F. , Allan Matthew F. , Li Shanshan , Shepherd Tyson R. , Ratanalert Sakul , Zhang Kaiming , Pullen Krista M. , Chiu Wah , Rouskin Silvi , Bathe Mark
Published: August 2022

Hybrid RNA:DNA origami, in which a long RNA scaffold strand is folded into a target nanostructure via thermal annealing with complementary DNA oligos, has only been explored to a limited extent despite its unique potential for biomedical delivery of mRNA, tertiary structure characterization of long RNAs, and fabrication of artificial ribozymes. Here, we investigate design principles of wireframe RNA-scaffolded origami in three dimensions rendered as polyhedra composed of dual-duplex edges. We computationally designed, fabricated, and characterized tetrahedra folded from an EGFP-encoding messenger RNA and de Bruijn sequences, an octahedron folded with M13 transcript RNA, and an octahedron and pentagonal bipyramids folded with 23S ribosomal RNA, demonstrating the ability to make diverse polyhedral shapes with distinct structural and functional RNA scaffolds. We characterized secondary and tertiary structures using dimethyl sulfate mutational profiling and cryo-electron microscopy, revealing for the first time insight into both global and local, base-level structures of origami. Our top-down sequence design strategy enables the use of long RNAs as functional scaffolds for complex wireframe origami.
Task-dependent optimal representations for cerebellar learning
Authors: Xie Marjorie , Muscinelli Samuel , Harris Kameron Decker , Litwin-Kumar Ashok
Published: August 2022

The cerebellar granule cell layer has inspired numerous theoretical models of neural representations that support learned behaviors, beginning with the work of Marr and Albus. In these models, granule cells form a sparse, combinatorial encoding of diverse sensorimotor inputs. Such sparse representations are optimal for learning to discriminate random stimuli. However, recent observations of dense, low-dimensional activity across granule cells have called into question the role of sparse coding in these neurons. Here, we generalize theories of cerebellar learning to determine the optimal granule cell representation for tasks beyond random stimulus discrimination, including continuous input-output transformations as required for smooth motor control. We show that for such tasks, the optimal granule cell representation is substantially denser than predicted by classic theories. Our results provide a general theory of learning in cerebellum-like systems and suggest that optimal cerebellar representations are task-dependent.
POMC neurons modulate infant vocalizations through opioid signaling
Authors: Ortiz Gabriela M. Bosque , Dietrich Marcelo O.
Published: August 2022

Infants cry when separated from their mothers. Here, we show that POMC neurons in the arcuate nucleus of the hypothalamus—via ß-endorphin production and signaling—modulate the crying behavior of mouse pups. The effect of POMC neurons on vocal behavior depends on the expression of µ-opioid receptors, the main receptor for ß-endorphin. Thus, POMC neurons in the hypothalamus modulate infant cry through opioid signaling.
Sequential involvements of macaque perirhinal cortex and hippocampus in semantic-like memory including spatial component
Authors: Yang Cen , Naya Yuji
Published: August 2022

The standard consolidation theory suggests the critical involvement of the hippocampus (HPC) in acquiring new knowledge, while the perirhinal cortex (PRC) is involved in its long-term storage (i.e., semantic memory). Converging studies have shown exclusive involvement of the PRC in item processing, while the HPC relates the item with a spatial context. These two lines of literature raise the following question; which brain region is involved in semantic recall that includes the spatial components? To solve this question, we applied an item-location associative (ILA) paradigm in a single-unit study using non-human primates. We trained two macaques to associate four visual item pairs with four locations on a background map before the recording sessions. In each trial, one visual item and the map image at a tilt (−90 to 90 degrees) were sequentially presented as the item-cue and the context-cue, respectively. The macaques chose the item-cue location relative to the context-cue by positioning their gaze. Neurons in both PRC and HPC but not area TE exhibited item-cue responses which signaled retrieval of item-location associative memory. This retrieval signal first appeared in the PRC before appearing in the HPC. We examined whether neural representations of the retrieved locations were related to the external space where the macaques viewed. A positive representation similarity was found in the HPC but not PRC, suggesting a contribution of the HPC to relate the retrieved location with a first-person perspective of the subjects. These results suggest their distinct but complementary contributions to semantic recall including spatial components.
Restriction of access to the central cavity is a major contributor to substrate selectivity in plant ABCG transporters
Authors: Pakuła Konrad , Sequeiros-Borja Carlos , Biała-Leonhard Wanda , Pawela Aleksandra , Banasiak Joanna , Bailly Aurélien , Radom Marcin , Geisler Markus , Brezovsky Jan , Jasiński Michał
Published: August 2022

ABCG46 of the legumeMedicago truncatulais an ABC-type transporter responsible for highly selective translocation of the phenylpropanoids, 4-coumarate and liquiritigenin, over the plasma membrane. To investigate molecular determinants of the observed substrate selectivity, we applied a combination of phylogenetic and biochemical analyses, AlphaFold2 structure prediction, molecular dynamics simulations, and mutagenesis. We discovered an unusually narrow transient access path to the central cavity of MtABCG46 that constitutes an initial filter responsible for the selective translocation of these phenylpropanoids through a lipid bilayer. Furthermore, we identified remote residue F562 as pivotal for maintaining the stability of this filter. The determination of individual amino acids that’ impact the selective transport of specialized metabolites may provide new opportunities associated with ABCGs being of interest, as a clinically relevant group of proteins.
PPAR-γ regulates the effector function of human TH9 cells by promoting glycolysis
Authors: Bertschi Nicole L. , Steck Oliver , Luther Fabian , Bazzini Cecilia , Meyenn Leonhard von , Felser Andrea , Keller Irene , Friedli Olivier , Freigang Stefan , Begré Nadja , Lamos Cristina , Gabutti Max Philip , Benzaquen Michael , Laimer Markus , Simon Dagmar , Nuoffer Jean-Marc , Schlapbach Christoph
Published: August 2022

T helper 9 cells (TH9) are key drivers of allergic tissue inflammation. They are characterized by the expression of type 2 cytokines, such as IL-9 and IL-13, and the peroxisome proliferator-activated receptor gamma (PPAR-γ) transcription factor. However, the functional role of PPAR-γ in human TH9 cells remains unknown. Here, we demonstrate that PPAR-γ drives activation-induced glycolysis, which, in turn, specifically promotes the expression of IL-9, but not IL-13, in an mTORC1-dependent manner. In vitro and ex vivo experiments on skin samples of allergic contact dermatitis showed that the PPAR-γ-mTORC1-IL-9 pathway was active in TH9 cells in human skin inflammation. Additionally, we found that tissue glucose levels were dynamically regulated in acute allergic skin inflammation, suggesting that in situ glucose availability is linked to distinct immunological signals in vivo. Furthermore, paracrine IL-9 induced the lactate transporter MCT1 in IL-9R+ TH cells, where it increased aerobic glycolysis and proliferative capacity. Taken together, our findings delineate a hitherto unknown relationship between PPAR-γ-dependent glucose metabolism and the pathogenic effector function of human TH9 cells.

Graphical abstract
A mouse model of insomnia with sleep apnea
Authors: Masubuchi Satoru , Yano Takako , Komatsu Kouji , Ikegami Keisuke , Nakamura Wataru , Ota Akinobu , Karnan Sivasundaram , Takeuchi Kosei , Hosokawa Yoshitaka , Todo Takeshi , Shiomi Toshiaki
Published: August 2022

Obstructive sleep apnea (OSA) patients are exposed to nighttime hypoxia during sleep by intermittent airway closure and feel daytime strong sleepiness. Strangely, insomnia co-occur in some OSA patients, which is called co-morbid insomnia and sleep apnea (COMISA). Here, we show activity responses to daytime hypoxia (DHx) in nocturnal mice were comparable to daytime sleepiness and co-occurring nighttime insomnia in COMISA. DHx reduced activity in active phase (AP) and increased following activity in activity ending phase (AEP). This down-and-up activity response (DUR) by DHx was also observed in molecular clock deficient Cry1 and Cry2 double knockout mice (CryDKO) expressing nighttime activity rise under light-dark cycle (LD) and not observed in arrhythmic CryDKO under constant darkness (DD). When daytime timing hypoxia was exposed at transition from LD to DD, about every 6 h down and up and down wavelike activity responses appeared in arrhythmic CryDKO. Results indicate this wavelike response and AP activity overlap and cause DUR in rhythmic mice. DHx increased plasma corticosterone and this increase antagonized AP activity reduction by DHx. DHx reduced forebrain adenosine and morning adenosine inhibition by caffeine induced DUR. Adenosine inhibition by caffeine or istradefylline at transition from LD to DD induced wavelike response in CryDKO. It is possible that wavelike response is damped oscillation because, interestingly, chronic caffeine treatment induced circasemidian and/or circadian activity rhythms in arrhythmic CryDKO. Evening caffeine attenuated DUR by DHx, which suggested adenosine inhibition chronotherapy may improve OSA/COMISA symptoms. Our animal model will be useful to understand COMISA.

Significance

Obstructive sleep apnea patients (OSA) are exposed to nighttime hypoxia during sleep. OSA feels daytime strong sleepiness and increases risk of many diseases. Insomnia occurs in not a few OSA, which is called comorbid insomnia and sleep apnea (COMISA). We show here a mouse model of COMISA. In mice, daytime hypoxia exposure induced following down and up activity response (DUR), activity reduction in active phase and increase in activity ending phase, which corresponded to sleepiness and insomnia in COMISA. We found DUR was clock gene independent and might be driven by circasemidian system. Glucocorticoid and forebrain adenosine response were involved in DUR. Caffeine chronotherapy was effective in DUR. Our model may be useful to understand COMISA.
Mass spectrometry imaging reveals early metabolic priming of cell lineage in differentiating human induced pluripotent stem cells
Authors: Nikitina Arina A. , Van Grouw Alexandria , Roysam Tanya , Huang Danning , Fernández Facundo M. , Kemp Melissa L.
Published: August 2022

Induced pluripotent stem cells (iPSCs) hold great promise in regenerative medicine; however, few algorithms of quality control at the earliest stages of differentiation have been established. Despite lipids having known functions in cell signaling, their role in pluripotency maintenance and lineage specification is underexplored. We investigated changes in iPSC lipid profiles during initial loss of pluripotency over the course of spontaneous differentiation using co-registration of confocal microscopy and matrix-assisted laser desorption/ionization (MALDI) mass spectrometry imaging. We identified lipids that are highly informative of the temporal stage of the differentiation and can reveal lineage bifurcation occurring metabolically. Several phosphatidylinositol species emerged from machine learning analysis as early metabolic markers of pluripotency loss, preceding changes in Oct4. Manipulation of phospholipids via PI 3-kinase inhibition during differentiation manifested in spatial reorganization of the colony and elevated expression of NCAM-1. In addition, continuous inhibition of phosphatidylethanolamine N-methyltransferase during differentiation resulted in increased pluripotency maintenance. Our machine learning analysis highlights the predictive power of metabolic metrics for evaluating lineage specification in the initial stages of spontaneous iPSC differentiation.
On-grid labeling method for freeze-fracture replicas
Authors: Osakada Hiroko , Fujimoto Toyoshi
Published: August 2022

Sodium dodecyl sulfate–treated freeze-fracture replica labeling (SDS-FRL) is an electron microscopic (EM) method that can define the two-dimensional distribution of membrane proteins and lipids in a quantitative manner. Despite its unsurpassed merit, SDS-FRL has been adopted in a limited number of labs, probably because it requires a laborious labeling process as well as equipment and technique for freeze-fracture. Here, we present a method that reduces the manual labor significantly by mounting freeze-fracture replicas on EM grids prior to labeling. This was made possible by the discovery that freeze-fracture replicas invariably adhere to the carbon-coated formvar membrane with their platinum-carbon side, ensuring that the membrane molecules retained in replicas are accessible to labeling solutions. The replicas mounted on EM grids can be stored dry until labeling, checked by light microscopy before labeling, and labeled in the same manner as tissue sections. This on-grid method will make SDS-FRL easier to access for many researchers.
High-resolution eye-tracking via digital imaging of Purkinje reflections
Authors: Wu Ruei-Jr , Clark Ashley , Cox Michele , Intoy Janis , Jolly Paul , Zhao Zhetuo , Rucci Michele
Published: August 2022

Reliably measuring eye movements and determining where the observer looks are fundamental needs in vision science. A classical approach to achieve high-resolution oculomotor measurements is the so-called Dual-Purkinje-Image (DPI) method, a technique that relies on the relative motion of the reflections generated by two distinct surfaces in the eye, the cornea and the back of the lens. This technique has been traditionally implemented in fragile and difficult to operate analog devices, which have remained exclusive use of specialized oculomotor laboratories. Here we describe progress on the development of a digital DPI, a system that builds on recent advances in digital imaging to enable fast, highly precise eye-tracking without the complications of previous analog devices. This system integrates an optical setup with no moving components with a digital imaging module and dedicated software on a fast processing unit. Data from both artificial and human eyes demonstrate sub-arcminute resolution at 1 Khz. Furthermore, when coupled with previously developed gaze-contingent calibration methods, this system enables localization of the line of sight within a few arcminutes.
syntenet: an R/Bioconductor package for the inference and analysis of synteny networks
Authors: Almeida-Silva Fabricio , Zhao Tao , Ullrich Kristian K. , Schranz M. Eric , Van de Peer Yves
Published: August 2022

Interpreting and visualizing synteny relationships across several genomes is a challenging task. We previously proposed a network-based approach for better visualization and interpretation of large-scale microsynteny analyses. Here, we present syntenet, an R package to infer and analyze synteny networks from whole-genome protein sequence data. The package offers a simple and complete framework, including data preprocessing, synteny detection and network inference, network clustering and phylogenomic profiling, and microsynteny-based phylogeny inference. Graphical functions are also available to create publication-ready plots. Synteny networks inferred with syntenet can highlight taxon-specific gene clusters that likely contributed to the evolution of important traits, and microsynteny-based phylogenies can help resolve phylogenetic relationships under debate.

Availability and Implementation

The package is available on Bioconductor (https://bioconductor.org/packages/syntenet), and the source code is available on a GitHub repository (https://github.com/almeidasilvaf/syntenet).
Modulation of xanthophyll cycle impacts biomass productivity in the marine microalgaNannochloropsis
Authors: Perin Giorgio , Bellan Alessandra , Lyska Dagmar , Niyogi Krishna K. , Morosinotto Tomas
Published: August 2022

Life on earth depends on photosynthetic primary producers that exploit sunlight to fix CO2into biomass. Approximately half of global primary production is associated with microalgae living in aquatic environments. Microalgae also represent a promising source of biomass to complement crop cultivation, and they could contribute to the development of a more sustainable bioeconomy. Photosynthetic organisms evolved multiple mechanisms involved in the regulation of photosynthesis to respond to highly variable environmental conditions. While essential to avoid photodamage, regulation of photosynthesis results in dissipation of absorbed light energy, generating a complex trade-off between protection from stress and light-use efficiency. This work investigates the impact of the xanthophyll cycle, the light-induced reversible conversion of violaxanthin into zeaxanthin, on the protection from excess light and on biomass productivity in the marine microalgae of the genusNannochloropsis. Zeaxanthin is shown to have an essential role in protection from excess light, contributing to the induction of Non-Photochemical Quenching and scavenging of reactive oxygen species. On the other hand, the overexpression of Zeaxanthin Epoxidase, enables a faster re-conversion of zeaxanthin to violaxanthin that is shown to be advantageous for biomass productivity in dense cultures in photobioreactors. These results demonstrate that zeaxanthin accumulation is critical to respond to strong illumination, but it may lead to unnecessary energy losses in light-limiting conditions, and accelerating its re-conversion to violaxanthin provides an advantage for biomass productivity in microalgae.

Significance Statement

This work investigates the impact of the xanthophyll cycle in marine microalgae on the trade-off between photoprotection and light-use efficiency. Our results demonstrate that whilst zeaxanthin is essential for photoprotection upon exposure to strong illumination, it leads to unnecessary energy losses in light-limiting conditions and thus accelerating its re-conversion to violaxanthin provides an advantage for biomass productivity in microalgae.
Selecting better biocatalysts by complementing recoded bacteria
Authors: Rubini Rudy , Jansen Suzanne C. , Beekhuis Houdijn , Rozeboom Henriëtte J. , Mayer Clemens
Published: August 2022

In vivo selections are powerful tools for the directed evolution of enzymes. However, the need to link enzymatic activity to cellular survival makes selections for enzymes that do not fulfill a metabolic function challenging. Here, we present an in vivo selection strategy that leverages recoded organisms addicted to non-canonical amino acids (ncAAs) to evolve biocatalysts that can provide these building blocks from synthetic precursors. We exemplify our platform by engineering carbamoylases that display catalytic efficiencies more than five orders of magnitude higher than those observed for the wild-type enzyme for ncAA-precursors. As growth rates of bacteria under selective conditions correlate with enzymatic activity, we were able to elicit improved variants from populations by performing serial passaging. By requiring minimal human intervention and no specialized equipment, we surmise that our strategy will become a versatile tool for the in vivo directed evolution of diverse biocatalysts.
Targeted protein degradation reveals BET bromodomains as the cellular target of Hedgehog Pathway Inhibitor-1
Authors: Bagka Meropi , Choi Hyeonyi , Heritier Margaux , Scapozza Leonardo , Wu Yibo , Hoogendoorn Sascha
Published: August 2022

Target deconvolution of small molecule hits from phenotypic screens presents a major challenge. Illustrative of these are the many screens that have been conducted to find inhibitors for the Hedgehog (Hh) signaling pathway – a major developmental pathway with many implications in health and disease - with many hits but very few identified cellular targets. We here present a strategy for target identification based on Proteolysis-Targeting Chimeras (PROTACs), combined with label-free quantitative proteomics. We developed a PROTAC based on the downstream Hedgehog Pathway Inhibitor-1 (HPI-1), a phenotypic screen hit with unknown cellular target. Using our Hedgehog Pathway PROTAC (HPP) we identified and validated BET bromodomains to be the cellular targets of HPI-1. Furthermore, we found that HPP-9 has a unique mechanism of action as a long-acting Hh pathway inhibitor through prolonged BET bromodomain degradation. Collectively, we provide a powerful PROTAC-based approach for target deconvolution, that has answered the longstanding question of the cellular target of HPI-1 and yielded the first PROTAC that acts on the Hh pathway.
Polymer brush bilayer under stationary shear: A joint DFT, scaling theory and MD
Authors: Edwards (Majid Farzin) Mike John
Published: August 2022

The problem of polymer brush bilayer under stationary shear is studied by using the DFT, the scaling theory and MD simulations. Both theory and simulations confirm that the shear stress follows the universal power lawfor the brush bilayers with interpenetration and in the absence of the interpenetration, the shear stress scales linearly with the shear rate. It is also revealed that the presence of explicit solvent molecules prevents the brushes to form and interpenetration zone and therefore with explicit solvents the shear stress scales linearly with shear rate. Therefore, this study strongly confirms that there is no sublinear regime in the world of polymer brush bilayer, neither by solvents nor by hydrodynamic effects. As long as there is an interpenetration zone, the superlinear regime dominates and in the absence of the interpenetration zone the linear regime dominates. Therefore, polymer brushes are not a good candidate for lubrication and all works suggesting that this system is a super lubricant are completely wrong.
“On duty in pursuit of the natives”: accounting and truth-telling about Australia's frontier wars
Authors: Sutton Nicole
Published: August 2022

Purpose

This paper considers how archival accounting records may support truth-telling about past atrocities during Australia's frontier wars.

Design/methodology/approach

The study examines two colonial accounting records – military muster payrolls and the ledger statements of a local tax fund – used during the British's punitive expeditions against the Aboriginal peoples of Sydney in 1816.

Findings

The accounting records reveal new information about the full scale of the campaign, the degree to which the violence was formally endorsed and acts of Aboriginal resistance. However, much of the human toll of the campaign remains obscured by the highly structured, monetary lens of financial records authored and archived by the British colonial regime.

Social implications

Australia's First Nations have called for greater truth-telling about the frontier wars to enable meaningful reconciliation and political recognition of Indigenous sovereignty. This study highlights the potential role of accounting records as a resource for contemporary truth-telling processes.

Originality/value

The study contributes to the literature about the dark history of accounting by explicating genre features in the content, form and context of archival accounting records, which can both render past atrocities more visible as well as perpetrate invisibilities, ambiguities and silences.
Habitual Facebook use as a prognosticator for life satisfaction and psychological well-being: social safeness as a moderator
Authors: Maziriri Eugine Tafadzwa , Nyagadza Brighton , Mapuranga Miston , Maramura Tafadzwa Clementine
Published: August 2022

Purpose

This study aims to examine the impact of habitual Facebook use (HFU) on life satisfaction and psychological well-being. In addition, the study examined the impact of life satisfaction on psychological well-being. Moreover, the study investigates the impact of social safeness in moderating the relationship between HFU and life satisfaction.

Design/methodology/approach

The study employed a quantitative survey design, using a sample of 261 Generation Y students based in Mthatha, in the Eastern Cape Province of South Africa. Scales for data collection were operationalized from prior studies. The collected data were analyzed using structural equation modeling.

Findings

The study’s results disclosed that HFU positively and significantly impacts life satisfaction and psychological well-being. In addition, life satisfaction positively and significantly impacted psychological well-being. Moreover, the results showed that social safeness had a positive and significant moderating effect on the nexus between HFU and life satisfaction.

Originality/value

This study contributes to understanding HFU as a precursor to life satisfaction and psychological well-being among Generation Y students. Also, evaluating the moderating effect of social safeness contributes to a more thorough understanding of the link between HFU and life satisfaction. Furthermore, this research aims to add to the body of knowledge in Africa’s communication psychology and social media literature, a field that has received little academic attention in developing countries.
Exploring factors influencing impulse buying in live streaming shopping: a stimulus-organism-response (SOR) perspective
Authors: Lin Shu-Chiung , Tseng Hsiao-Ting , Shirazi Farid , Hajli Nick , Tsai Pei-Tzu
Published: August 2022

Purpose

Based on the stimulus-organism-response theory, this research constructs the influence of the stimulus factors of the live-streaming shopping environment on consumers' psychological situation. It then produces the research model of impulsive purchase intention.

Design/methodology/approach

In this study, the online questionnaire survey method was used to survey users who participated in live-streaming shopping, and a total of 335 valid questionnaires were collected. Then SPSS and SmartPLS were used for data empirical evaluation and hypotheses test.

Findings

Research results show that demand, convenience, interactivity, and playfulness are positively stimulating consumers' perceived enjoyment. And their perceived enjoyment directly drives their intention of impulsive purchase.

Practical implications

The choice of the live streaming platform, the design of the interactive interface, and the design of the shopping process are all factors that the streamer must carefully consider. The results of this study can be used as a reference for the development of live-streaming shopping and provide the industry with an understanding of the main factors that affect users' live streaming and impulsive purchases to plan an effective live streaming platform and content.

Originality/value

“E-commerce live streaming” is regarded as the latest trend of e-commerce, and impulse buying is regarded as a key factor in the success of transactions. This research has developed factors that influence impulsive purchases after watching live streaming based on the SOR theory.
A self-interested gesture? Corporate charitable giving in response to government fiscal pressure
Authors: Lu Shengfeng , Chen Sixia , Cang Yongtao , San Ziyao
Published: August 2022

Purpose

This study examines whether and how government fiscal pressure influences corporate charitable giving (CCG).

Design/methodology/approach

The authors exploit sub-national tax revenue sharing changes as exogenous variations to government’s fiscal pressure at the city level and then construct a quasi difference-in-differences (DiD) model to conduct the analysis based on a sample that consists of 14,168 firm-year observations in China during the period of 2003 to 2012.

Findings

The authors found that firms increase charitable donations when local governments face higher fiscal pressure. Such effects are more pronounced for firms that have stronger demand for political connectedness in the sample period. Furthermore, this study’s findings suggest that the timing strategy of donating helps firms to lower the effective tax rate and to build stronger political connections. In addition, donating firms outperform non-donating firms in terms of bank loan access and market reputation.

Originality/value

The authors contribute to at least three lines of literature: first, extend the understanding of timing strategies of corporate charitable behaviors; second, contribute to the literature studying the “crowd out” effect between government-provided charitable funds and private donations; finally, contribute to the emerging literature exploring the financial interests associated with corporate donation strategy (Claessenset al., 2008; Cullet al., 2015).
Reporting on Sustainable Development Goals in the European Union: what drives companies’ decisions?
Authors: Krasodomska Joanna , Zieniuk Paweł , Kostrzewska Jadwiga
Published: August 2022

Purpose

This paper aims to identify the changes in the share of large public interest entities (PIEs) in European Union (EU) Member States providing Sustainable Development Goal (SDG) reporting prior to (2017) and after (2019) the implementation of Directive 2014/95/EU and the factors that influence their decisions to provide SDG reporting in 2019.

Design/methodology/approach

The authors use the multilevel theory of social change in organizations as the theoretical background. The sample consists of 341 PIEs based in the EU Member States, for which reports published in 2017 and 2019 are available in the global reporting initiative sustainability disclosure database. The authors analyzed the data using the statistical significance test of equal proportions and the logistic regression model.

Findings

The study findings allow to identify a significant positive change in the share of companies providing a reference to SDGs in 2019 compared with 2017. The research confirms that companies’ engagement in United Nations Global Compact and previous experience in sustainability reporting positively influences the decision to report on SDGs in 2019. Contrary to the expectations, industry, size, SDG implementation score, future orientation of government and corporate governance score do not seem to be relevant factors influencing PIEs’ disclosures.

Originality/value

The paper adds to the understanding of the differences in SDG reporting within the EU, which is seen as a frontrunner in implementing the 2030 Agenda and the SDGs.
Non-technical skills and students' overconfidence in accounting
Authors: Arquero Jose Luis , Fernandez-Polvillo Carmen , Hassall Trevor
Published: August 2022

Purpose

Despite the institutional calls to include the development of non-technical skills as objectives in accounting curriculum and the attempts to do so, a gap between the level of skills exhibited by graduates and those needed to succeed as a professional is still perceived. One of the possible causes could be students' overconfidence, defined as a very optimistic assessment of their own abilities. The main objective of the paper is to assess the existence of overconfidence.

Design/methodology/approach

Two samples, students and employers were surveyed regarding the exhibited level of accounting graduates in a set of 22 non-technical skills, highlighted as relevant in the literature. This enabled a comparison of the opinions of employers with the perceptions of students concerning the demonstrated level of such skills.

Findings

The results of this study support the existence of students' overconfidence. In all the skills students score their ability higher than employers do with those differences being statistically significant in 21 out of 22 skills. Employers who are in closer contact with entry level accountants perceive even lower exhibited skills levels in graduates.

Research limitations/implications

Overconfident students would be less motivated to actively participate in activities designed to improve skills resulting in underachievement and in lower performance. This low performance in highly valued skills could potentially harm their employability.

Originality/value

Although the literature focussing on non-technical skills in accounting is prolific there are few papers comparing the views of employers and students, and there are no previous studies focussing on overconfidence.
Exploring warehouse receipts financing for farmers through a case study
Authors: Pillai Deepa , Deshpande Shubhra Mishra
Published: August 2022

Purpose

Warehouse receipt-based financing (WRF), an innovative instrument with its structure embedded in the agricultural value chain can potentially address farmers' concerns about timely credit access and accessible remunerative markets. However, studies indicate farmers' exclusion from currently practiced WRF mechanisms across developing countries. Transaction cost and lack of assured remunerative markets post storage are the challenges thwarting farmers' participation. The study explores how these challenges can be addressed by analyzing a case study. The finding will help in coming up with a farmer-inclusive WRF mechanism.

Design/methodology/approach

The study uses a case study as an analysis tool. Primary data is gathered through farmers. Descriptive statistics and partial least squares (PLS) approach to structural equation modeling methodology has been adopted for empirical testing of the hypothesis of the study. The study uses SMART PLS 3.0 for analysis of data.

Findings

Single window offering of multiple value chain operations and technological intervention in physical handling substantially reduces transaction costs for farmers. Sustained farmers' participation in the case supports this finding. The presence of an assured market (PAM) is found to have a positive and significant relationship with WRF in the case of beneficiary farmers. The PAM is found to have a negative yet significant relationship with WRF in the case of nonbeneficiary farmers. Critical success factors of the entity KisanMitra stated in the case substantiates a farmer-inclusive WRF mechanism.

Research limitations/implications

The study analyzes a case study of specific geography. However, similarities enlisted across developing countries in the introduction section provide a scope of generalization of findings across developing countries. The identified factors for a farmer-inclusive WRF mechanism will enable the governments, policymakers and development institutions to ascertain and align their WRF implementation measures to inculcate and upgrade these factors to the prospective WRF agents. Future studies can explore the replication of farmer-inclusive WRF mechanisms across other geographies. The studies also explores the role of technological interventions in further reducing the transaction cost and suitable policy modifications to encourage replication of the study in other geopgraphical context.

Originality/value

The study on WRF and the methodology adopted is first of its kind to identify factors for a farmer-inclusive WRF mechanism.
Exploring elitisation of participatory budgeting in a post-Soviet democracy: evidence from a Ukrainian municipality
Authors: Kuruppu Chamara , Maksymchuk Oleksandr , Adhikari Pawan
Published: August 2022

Purpose

The purpose of this paper is to explore elites' prevalence in the process of participatory budgeting (PB) in a Ukrainian municipality.

Design/methodology/approach

The paper draws on the elite control and capture literature to examine the occurrence of unintended consequences resulting from the process of PB. Data for this case study are derived from document analysis and semi-structured interviews.

Findings

This study demonstrates how the involvement of a non-governmental organisation (NGO) promoted PB in a Ukrainian municipality. In the process of orienting politicians and administrators to PB, its normative benefits tend to be prioritised, whilst very little attention has been paid to making inhabitants aware of their role in the process of participatory decision-making. Although PB is intended to propagate good governance and accountability, it has in fact turned out to be a means of promoting corruption and furthering the personal interests of rent-seeking actors.

Practical implications

The paper demonstrates how elites can capture and control PB in the context of emerging economies, thereby preventing its propagated benefits of ensuring equality, justice and emancipation in local communities from being realised.

Originality/value

Exploring PB in Ukraine, the authors urge that caution should be exercised with regard to the wholesale adoption of externally/NGO-propagated ideas. Each emerging economy context is distinct, and an appreciation of this uniqueness is key to the success of PB reforms in different countries.
Personalized care with mass production efficiency: integrating care with a virtual care operator
Authors: Lillrank Paul , Khalil Fares Georges , Bengts Annika , Kontunen Perttu , Chen An , Kaleva Satu , Torkki Paulus
Published: August 2022

Purpose

This article aims to describe the thinking behind MASSE, a project in Finland that helps address the fragmentation of care and patient journey disruptions for long-term care. It outlines the conceptualization of an information technology (IT)-assisted solution and presents preliminary findings and research problems in this ongoing project.

Design/methodology/approach

The project employs a service engineering and design science approach with the objective of addressing chronic and multimorbid patients in specialized multiprovider environments. It does this by applying information and communication technologies and organizational design. The project has been a cocreative effort with ongoing interviews and workshops with various stakeholders to inform the conceptualization of a solution, an intermediary step before the implementation phase.

Findings

Patient journey disruptions occur when caregivers do not know what to do in specific situations. A potential solution is a virtual care operator (VCO) with a personalized patient card that would enable service ecosystem actors to integrate and coordinate their tasks. This article presents the basic design principles of such a solution.

Research limitations/implications

Conceptual ideas and preliminary results only indicative.

Practical implications

Systemic integration efforts like those ongoing in Finland can benefit from the VCO concept encouraging a more collaborative way of thinking about integrative solutions and opening up new avenues of research on business implications and ecosystem strategies.

Social implications

The VCO concept answers to the continuity of care, the rising costs of health care and the growing numbers of patients with chronic disease and multimorbidity whose care remains fragmented and uncoordinated.

Originality/value

Taking an ecosystem approach to care integration and addressing interoperability issues are on the cutting edge of healthcare system transformation.
Female Muslim identity and modest clothing consumption in the UK
Authors: Ashraf Samreen , Williams Asmah Mansur , Bray Jeff
Published: August 2022

Purpose

The Muslim population is growing at twice the non-Muslim rate and forecast to represent over 25% of the global population by 2030. The Muslim fashion market is predicted to be worth $311bn globally by 2024. This market is currently not well understood or served. This study aims to present new insights into the fashion consumption opinions, attitudes and behaviours of female Muslim consumers through the lens of consumer culture focusing on Muslim identity.

Design/methodology/approach

An inductive qualitative method was adopted comprising 23 in-depth semi-structured interviews from respondents of seven ethnicities residing in the UK. Data were coded using a thematic approach.

Findings

Findings highlight the effect of Muslim identity on fashion consumption. Data demonstrates the importance of fashion for Muslim women despite the potential conflict between Islamic principles and public image. Respondents were conscious that their fashion behaviours were consistent with their identity; however, concerns were raised around limited choice and availability. Religiosity and family context/background were highlighted as key influences.

Social implications

Findings provide clear guidance, enabling fashion brands to most effectively serve this substantial and rapidly growing market. It is important that Muslim women are able to engage fully with fashion trends, satisfying their will to fit in with both their religion and their wider community.

Originality/value

This qualitative research provides depth of understanding of consumer motivations and attitudes and a multi-ethnic perspective which is lacking from previous studies that have adopted quantitative and single nationality approaches.