bluuebunny/crossref_metadata_2025_split huggingface dataset:
An examination of factors associated with investment in internal auditing technology
Authors: Garven Sarah , Scarlata Audrey 
Published: July 2020

Purpose
The purpose of this study is to explore whether various organizational, internal audit function and audit committee factors are associated with internal audit investment in audit technology.

Design/methodology/approach
The responses from 213 public and private company chief audit executives (CAEs) from seven Anglo-culture countries are analyzed from the Common Body of Knowledge (CBOK) 2015 Global Internal Auditor Practitioner Survey on specific questions addressing internal audit use of audit technology.

Findings
The results indicate that several of the studied factors are associated with investment in internal auditing technology, and taken together, suggest that CAE power may be the key driver in the technology investment decision. Furthermore, the data show that internal audit functions are not fully embracing the use of information technology (IT) tools and techniques, with average usage of ten of the eleven tools and techniques examined below moderate levels.

Practical implications
The results have implications for CAEs, boards and management when making resource allocation decisions. For example, the findings can be used in benchmarking an appropriate investment in internal audit technology, as well as identifying specific internal audit technology areas where further investment may be warranted. Additionally, insights provided by this study can facilitate a discussion about the value internal audit can add by increasing its investment in audit technology.

Originality/value
This study contributes to prior literature on internal auditing by filling a gap related to internal audit investment in audit technology, examining countries that are similar in culture rather than limiting the study to one country, and using several factors that have not been previously examined in prior internal audit investment-related literature. Additionally, the findings pointing to the important role CAE power appears to play in the internal audit technology investment decision provide several interesting new research avenues.
The adoption of sustainable development goals by large Portuguese companies
Authors: Santos Maria João , Silva Bastos Cristina 
Published: July 2020

PurposeTwo years on from the launch of the United Nations 2030 agenda, this study aims to approach just how and why large Portuguese companies are incorporating the sustainable development goals (SDGs) into their strategies. This sets out a theoretical framework for priority levels of management and the key rationales and motivations towards the adoption of the SDGs by companies within the scope of identifying logical and mutual connections.Design/methodology/approachThe proposed theoretical framework applied an empirical, qualitative study approach, deploying content analysis of the semi-structured interviews carried out.FindingsThe results convey how the responding companies are using the different management models identified for integrating the SDGs, with the strategic and operational facets of greatest relevance. There are various key reasons put forward in justification of this involvement, in particular highlighting the understanding of the 2030 agenda as an ethical and social contract followed by concerns over managing stakeholders. The results demonstrate that these main motivations influence the management level at which the SGDs undergo integration, yet they do not determine the type of integration.Research limitations/implicationsThe analysis of a limited number of companies and the fact that the semi-structured interviews were made with a single representative, which correspondingly reflects how the responses received convey the understandings, visions, values and responsibilities of these interlocutors.Originality/valueThis provides one of the first studies contributing towards understanding how and why businesses are aligning with the SDGs. At the conceptual level, this proposes a theoretical framework for analysing the underlying logics and the levels of integration into business management and how both can be interconnected. In practical terms, this clarifies how business management strategies may leverage the integration of the 2030 agenda as a mechanism for implementing corporate sustainability.
Effect of stress interactions on anisotropic P‐SV‐wave dispersion and attenuation for closely spaced cracks in saturated porous media
Authors: Cao Chenghao , Chen Fangyuan , Fu Li‐Yun , Ba Jing , Han Tongcheng 
Published: July 2020

ABSTRACTGenerally, local stress induced by individual crack hardly disturbs their neighbours for small crack densities, which, however, could not be neglected as the crack density increases. The disturbance becomes rather complex in saturated porous rocks due to the wave‐induced diffusion of fluid pressures. The problem is addressed in this study by the comparison of two solutions: the analytical solution without stress interactions and the numerical method with stress interactions. The resultant difference of effective properties can be used to estimate the effect of stress interactions quantitatively. Numerical experiments demonstrate that the spatial distribution pattern of cracks strongly affects stress interactions. For regularly distributed cracks, the resulting stress interaction (shielding or amplification) shows strong anisotropy, depending on the arrangement and density of cracks. It has an important role in the estimation of effective anisotropic parameters as well as the incident‐angle‐dependency of P‐ and SV‐wave velocities. Contrarily, randomly distributed cracks with a relative small crack density generally lead to a strong cancellation of stress interactions across cracks, where both the numerical and analytical solutions show a good agreement for the estimation of effective parameters. However, for a higher crack density, the incomplete cancellation of stress interactions is expected, exhibiting an incidence‐angle dependency, slightly affecting effective parameters, and differentiating the numerical and analytical solutions.
Assessment of the anti‐hyperalgesic efficacy of J‐2156, relative to clinically available analgesic/adjuvant agents in a rat model of mild to moderate chronic mechanical low back pain (LBP)
Authors: Kuo Andy , Lourdesamy Jacintha , Nicholson Janet R. , Corradini Laura , Smith Maree T. 
Published: July 2020

AbstractChronic mechanical low back pain (cLBP) is a leading cause of disability and a major socio‐economic burden internationally. The lifetime prevalence of non‐specific LBP is approximately 84%, with the prevalence of cLBP at about 23%. Clinically available analgesic/adjuvant medications often provide inadequate pain relief in patients experiencing cLBP. Hence, the urgency for discovery of effective and better tolerated medications. Fourteen days after the induction of five shallow annular punctures (5X) in the lumbar intervertebral discs at L4/L5 and L5/L6 in male Sprague‐Dawley rats, mechanical hyperalgesia was fully developed in the lumbar axial deep tissues at L4/L5 (primary) and L1 (secondary). Importantly, mechanical allodynia in the hindpaws was absent. From day 28, we assessed the face validity of our mild to moderate LBP‐5X rat model using four clinically available analgesic/adjuvant drugs, namely gabapentin, morphine, meloxicam and amitriptyline relative to vehicle. Additionally, the anti‐hyperalgesic effects of J‐2156, a highly selective small molecule somatostatin type 4 receptor agonist was assessed. Single i.p. bolus doses of gabapentin and meloxicam at the highest doses tested (100 and 30 mg/kg, respectively) alleviated secondary hyperalgesia (L1) but not primary hyperalgesia (L4/5). Morphine at 1 mg/kg alleviated both primary and secondary hyperalgesia in these tissues, whereas amitriptyline at the doses tested, lacked efficacy. These findings attest to the face validity of our model. J‐2156 at 10 and 30 mg/kg alleviated secondary hyperalgesia in the lumbar axial deep tissues at L1 with a non‐significant trend for relief of primary hyperalgesia in the corresponding tissues at L4/L5 in these animals.
Tick Size and Financial Reporting Quality in Small‐Cap Firms: Evidence from a Natural Experiment
Authors: AHMED ANWER S. , LI YIWEN , XU NINA 
Published: July 2020

ABSTRACTUsing a natural experiment (the SEC's 2016 Tick Size Pilot Program), we investigate the effects of an increase in tick size on financial reporting quality. The tick size pilot program reduces algorithmic trading (AT) and increases fundamental investors’ information acquisition and trading activities. This in turn increases the scrutiny of managers’ financial reporting choices and reduces their incentives to engage in misreporting. Using a difference‐in‐differences research design, we find a significant decrease in the magnitude of discretionary accruals, a significant reduction in the likelihood of just meeting or beating analysts’ forecasts, and a marginally significant decrease in restatements for the treated firms in the pilot program. Furthermore, we find that the change in financial reporting quality is concentrated in treated firms experiencing decreases in AT and increases in information acquisition activities. We also find that the mispricing of accruals is significantly lower for treated firms. Taken together, our results suggest that an increase in tick size has a causal effect on firms’ financial reporting quality.
A participatory decision making framework for artisanal fisheries collaborative governance: Insights from management committees in Chile
Authors: Estévez Rodrigo A. , Veloso Carlos , Jerez Gabriel , Gelcich Stefan 
Published: July 2020

AbstractFisheries management is increasingly transitioning towards collaborative governance. Collaborative systems depend on stakeholders’ capacity to design and implement legitimate and scientifically robust management plans within collective action arenas. Here we propose that collaborative governance outcomes, in fisheries management, will benefit from using structured participatory decision making frameworks that enhance deliberative thinking among stakeholders. We tested our approach in the artisanal fishery of Chile, an important producer of marine resources. Recently in 2013, Chile made important changes to fisheries policies by creating multi‐sectorial management committees to manage de facto open access fishing areas. We applied a structured decision making framework to inform the restructuring of a management plan within a committee. As a result, we identified goals,objectives and indicators, including social, economic, biological and ecological dimensions; we explored tradeoffs, assessing the relative importance of the objectives; finally, we created scenarios and prioritized alternatives, reflecting on the interplay between self‐regulation and government control. Members of the management committee were able to rationalize the different steps of the framework and identify ways forward which highlighted the importance of self‐regulation in comparison to central authorities’ control. We concluded that structured decision making promotes spaces for rational analysis of alternatives costs and benefits. Promoting deliberative thinking in fisheries management can improve equity, legitimacy and sustainability of collaborative governance.
Effects of different thawing methods on conformation and oxidation of myofibrillar protein from largemouth bass (Micropterus salmoides)
Authors: Cai Luyun , Wan Jiangli , Li Xiuxia , Li Jianrong 
Published: July 2020

AbstractThis study examined the effects on conformation and oxidation of myofibrillar protein in largemouth bass by different thawing methods. The conventional thawing, microwave thawing, microwave (MVT) or ultrasound combined with vacuum thawing, microwave or far‐infrared thawing (FMT) combined with magnetic nanoparticles were used in this experiment. The physicochemical changes were analyzed by differential scanning calorimetry and dynamic rheology. The protein structure changes were measured by Raman, intrinsic fluorescence, and second‐derivative ultraviolet spectrometry. The degree of protein aggregation was evaluated by surface hydrophobicity, particle size, and zeta‐potential measurements. Total sulfhydryl content, protein carbonyl content, Ca2+‐ATPase activity, and SDS‐PAGE were used to analyze the degree of protein oxidation. Results showed that MVT and FMT samples had better thermal stability, more stable protein conformation, and a lower degree of protein oxidation. Thus, these two methods would be beneficial to sustain the quality of thawed fillets.Practical ApplicationsIn the market circulation, largemouth bass (Micropterus salmoides) need to be frozen. The thawing methods can directly affect the quality of frozen fish, thus causing the changes in the conformation of the myofibrillar protein in fish, and also affecting the degree of protein oxidation. The results showed that the microwave combined with vacuum and the magnetic nanoparticles combined with far‐infrared thawing had less effect on myofibrillar protein of fish and were a better thawing method.
Endoscopic visualization of cancer and dysplasia in patients with ulcerative colitis following sensitization with oral 5‐aminolevulinic acid
Authors: Kato Tomohiro , Iwasaki Tetsuyoshi , Arihiro Seiji , Saruta Masayuki 
Published: July 2020

ObjectiveEarly diagnosis of colitis‐associated cancer and dysplasia through surveillance endoscopy is vital for patients with ulcerative colitis (UC). This study aimed to evaluate the efficacy of autofluorescence endoscopy (AFE) using 5‐aminolevulinic acid (ALA) and to investigate the fluorescence signal localization pattern following 5‐ALA administration in tumorous lesions diagnosed as colitis‐associated cancer and dysplasia. The sensitivity and specificity of tumorous lesions detected by white light endoscopy (WLE) with and without AFE were evaluated.MethodsOverall, 13 endoscopic procedures were performed in 11 patients with UC using WLE and AFE following the oral administration of 5‐ALA. The biopsied lesions detected via endoscopy and resected specimens from cases underwent colectomy were assessed histopathologically. The sensitivity and specificity of detecting tumorous lesions by WLE with and without AFE were evaluated.ResultsOf the 68 lesions detected and biopsied, 63 were detected via WLE, and five were detected via AFE alone. The sensitivity of detecting colitis‐associated cancer and dysplasia via WLE combined with AFE was 36.4%, and the specificity, positive predictive value and negative predictive value were 94.2%, 57.1%, and 87.5%, respectively. Tumorous lesions displayed three types of fluorescence patterns on AFE.ConclusionsAFE using 5‐ALA can detect colitis‐associated cancer and dysplasia in patients with long‐standing UC and lesions that could not be detected via WLE. The distinctive fluorescence patterns in lesions may permit qualitative diagnoses of colitis‐associated cancer and dysplasia.
Lost in translation: the quest for Nitrosomonas cluster 7‐specific amoA primers and TaqMan probes
Authors: Orschler Laura , Agrawal Shelesh , Lackner Susanne 
Published: July 2020

SummaryThe choice of primer and TaqMan probes to quantify ammonia‐oxidizing bacteria (AOB) in environmental samples is of crucial importance. The re‐evaluation of primer pairs based on current genomic sequences used for quantification of the amoA gene revealed (1) significant misrepresentations of the AOB population in environmental samples, (2) and a lack of perfect match primer pairs for Nitrosomonas europaea and Nitrosomonas eutropha. We designed two new amoA cluster 7‐specific primer pairs and TaqMan probes to quantify N. europaea (nerF/nerR/nerTaq) and N. eutropha (netF/netR/netTaq). Specificity and quantification biases of the newly designed primer sets were compared with the most popular primer pair (amoA1f/amoA2r) using DNA from various AOB cultures as individual templates as well as DNA mixtures and environmental samples. Based on the qPCR results, we found that the newly designed primer pairs and the most popular one performed similarly for individual templates but differed for the DNA mixtures and environmental samples. Using the popular primer pair introduced a high underestimation of AOB in environmental samples, especially for N. eutropha. Thus, there is a strong need for more specific primers and probes to understand the occurrence and competition between N. europaea and N. eutropha in different environments.
A simple and effective ground‐based tool for sampling tree flowers at height for subsequent nectar extraction
Authors: Scaccabarozzi Daniela , Campbell Tristan , Dods Kenneth 
Published: July 2020

Abstract

Sampling nectar from forest canopies is logistically challenging as it requires physical access to the canopy to a height greater than that can be achieved by hand. The most common solutions comprise the use of cherry pickers, cranes or tree climbers. These techniques are generally expensive, logistically complex, and often involve additional safety risks and specialized technicians to use the equipment/machinery. In addition, access is required up to the tree for cherry pickers and cranes, and tree climbers are often unable to reach the outermost branches.

Here, we propose a simple approach based on a special, easy to assemble tool, to sample tree flowers for subsequent nectar extraction, to avoid climbing and cumbersome/expensive equipment. Conducting a study on nectar production of Eucalypt trees (Myrtaceae) in southwest Australia, we conceived a practical ground‐based tool formed by an extendible pole with an adapted container at the end for covering the tree inflorescence with organza and plastic (polyethylene) bags.

We experimented with the tool on dozens of trees of each of the co‐occurring species Eucalyptus marginata and Corymbia calophylla, successfully completing the following operational manoeuvres: bagging the inflorescence with an organza bag prior to the nectar collection, then bagging the inflorescence and organza bags with plastic bags if necessary, and cutting the bagged inflorescences from the branch for subsequent nectar extraction. We present the instructions for assembling the tool and we detail the sequence for bagging and sampling flowers from canopy trees, including time‐saving tips.

This approach allows efficient sampling of tree flowers for subsequent nectar extraction. To effectively handle the tool while covering the inflorescence, the maximum sample collection height is approximately 10 m. Overall, the tool helps to address limitations related to sampling nectar from medium‐height trees such as costs, risks and time factors. Beyond tree flowers, the tool can be used for sampling flowers of epiphytic and climbing plants, and it could also be used to test for autogamy in flowering trees.
Mu opioid receptors on vGluT2‐expressing glutamatergic neurons modulate opioid reward
Authors: Reeves Kaitlin C. , Kube Megan J. , Grecco Gregory G. , Fritz Brandon M. , Muñoz Braulio , Yin Fuqin , Gao Yong , Haggerty David L. , Hoffman Hunter J. , Atwood Brady K. 
Published: July 2020

AbstractThe role of Mu opioid receptor (MOR)‐mediated regulation of GABA transmission in opioid reward is well established. Much less is known about MOR‐mediated regulation of glutamate transmission in the brain and how this relates to drug reward. We previously found that MORs inhibit glutamate transmission at synapses that express the Type 2 vesicular glutamate transporter (vGluT2). We created a transgenic mouse that lacks MORs in vGluT2‐expressing neurons (MORflox‐vGluT2cre) to demonstrate that MORs on the vGluT2 neurons themselves mediate this synaptic inhibition. We then explored the role of MORs in vGluT2‐expressing neurons in opioid‐related behaviors. In tests of conditioned place preference, MORflox‐vGluT2cre mice did not acquire place preference for a low dose of the opioid, oxycodone, but displayed conditioned place aversion at a higher dose, whereas control mice displayed preference for both doses. In an oral consumption assessment, these mice consumed less oxycodone and had reduced preference for oxycodone compared with controls. MORflox‐vGluT2cre mice also failed to show oxycodone‐induced locomotor stimulation. These mice displayed baseline withdrawal‐like responses following the development of oxycodone dependence that were not seen in littermate controls. In addition, withdrawal‐like responses in these mice did not increase following treatment with the opioid antagonist, naloxone. However, other MOR‐mediated behaviors were unaffected, including oxycodone‐induced analgesia. These data reveal that MOR‐mediated regulation of glutamate transmission is a critical component of opioid reward.
Differential seminal plasma proteome signatures of boars with high and low resistance to hypothermic semen preservation at 5°C
Authors: Menezes Tila de Alcantara , Bustamante‐Filho Ivan Cunha , Paschoal Aline Fernanda Lopes , Dalberto Pedro Ferrari , Bizarro Cristiano Valim , Bernardi Mari Lourdes , Ulguim Rafael da Rosa , Bortolozzo Fernando Pandolfo , Mellagi Ana Paula Gonçalves 
Published: July 2020

AbstractBackgroundHypothermic storage at 5°C has been investigated as an alternative to promote the prudent use of antibiotics for boar artificial insemination doses. However, this temperature is challenging for some ejaculates or boars.ObjectiveThe present study aimed to identify putative biomarkers for semen resistance to hypothermic storage at 5°C by comparing the seminal plasma proteomes of boars with high and low seminal resistance to preservation at 5°C.Materials and methodsFrom an initial group of 34 boars, 15 were selected based on the following criteria: ejaculate with ≤20% abnormal spermatozoa and at least 70% progressive motility at 120 hours of storage at 17°C. Then, based on the response to semen hypothermic storage at 5°C, boars were classified into two categories: high resistance—progressive motility of >75% in the three collections (n = 3); and low resistance—progressive motility of <75% in the three collections (n = 3). Seminal plasma proteins were analyzed in pools, and differential proteomics was performed using Multidimensional Protein Identification Technology.ResultsProgressive motility was lower at 120 hours of storage in low resistance, compared to high resistance boars (P < .05). Acrosome and plasma membrane integrity were not affected by the boar category, storage time, or their interaction (P ≥ .104). Sixty‐five proteins were considered for differential proteomics. Among the differentially expressed and exclusive proteins, the identification of proteins such cathepsin B, legumain, and cystatin B suggests significant changes in key enzymes (eg, metalloproteinases) involved in spermatogenesis, sperm integrity, and fertilizing potential.Discussion and ConclusionDifferences in the seminal plasma suggest that proteins involved in the proteolytic activation of metalloproteinases and proteins related to immune response modulation could disrupt key cellular pathways during spermatogenesis and epididymal maturation, resulting in altered resistance to chilling injury. Further in vivo studies focusing on the immunological crosstalk between epithelial cells and gametes might explain how the immune regulators influence sperm resistance to hipothermic storage.