bluuebunny/crossref_metadata_2025_split huggingface dataset:
Impairment reversals: unbiased reporting or earnings management
Authors: Cao Tongyu , Shaari Hasnah , Donnelly Ray 
Published: March 2018

Purpose
This paper aims to provide evidence that will inform the convergence debate regarding accounting standards. The authors assess the ability of impairment reversals allowed under International Accounting Standard 36 but disallowed by the Financial Accounting Standards Board to provide useful information about a company.

Design/methodology/approach
The authors use a sample of 182 Malaysian firms that reversed impairment charges and a matched sample of firms which chose not to reverse their impairments. Further analysis examines if reversing an impairment charge is associated with motivations for and evidence of earnings management.

Findings
The authors find no evidence that the reversal of an impairment charge marks a company out as managing contemporaneous earnings. However, they document evidence that firms with high levels of abnormal accruals and weak corporate governance avoid earnings decline by reversing previously recognized impairments. In addition, companies that have engaged in big baths as evidenced by high accumulated impairment balances and prior changes in top management, use impairment reversals to avoid earnings declines.

Research limitations/implications
The results of this study support both the informative and opportunistic hypotheses of impairment reversal reporting using Financial Reporting Standard 136.

Practical implications
The results also demonstrate how companies that use impairment reversals opportunistically can be identified.

Originality/value
The results support IASB’s approach to the reversal of impairments. They also provide novel evidence as to how companies exploit a cookie-jar reserve created by a prior big bath opportunistically.
Inclusive environmental disclosure practices and firm performance
Authors: Longoni Annachiara , Cagliano Raffaella 
Published: March 2018

PurposeLittle empirical work has been done on the effects of inclusive environmental disclosure and green supply chain management (GSCM) on firm outcomes. The literature on environmental disclosure suggests that it is a useful practice to improve a firm’s reputation and its financial performance and also to establish a dialogue with stakeholders improving environmental performance. Recent conceptual contributions in the supply chain management literature state that stakeholder expectations and informational needs increasingly concern firm supply chains. Thus, the authors propose that positive effects of inclusive environmental disclosure practices are enhanced in presence of GSCM practices. The paper aims to discuss these issues.Design/methodology/approachTo test these relationships a combination of primary data on environmental disclosure practices, GSCM practices and environmental performance, and secondary data on financial performance was used. A series of hierarchical regression models were performed to test the disclosure-outcome relationships and the moderation of GSCM practices.FindingsResults provide empirical support for the impact of inclusive environmental disclosure practices on financial performance but no support for the impact on environmental performance. Specifically, the more inclusive the environmental disclosure practices the greater and positive is the impact on financial performance in presence of GSCM practices.Originality/valueThis study provides empirical evidence of the joint effects of inclusive environmental disclosure and GSCM practices on environmental and financial performance. Doing so, it reinforces the recent conceptual foundation that firms should align and leverage on supply chain management for disclosure practice effectiveness.
Angel investors’ predictive and control funding criteria
Authors: Crick James M. , Crick Dave 
Published: March 2018

PurposeThis study aims to investigate the question involving what factors affect angel investors’ decision-making in funding new start-ups with specific reference to their evolving business models. Without funding and access to networks and experience, certain entrepreneurs will not get their business model through the start-up phase.Design/methodology/approachData arise from 20 semi-structured interviews with angel investors in New Zealand plus supplementary interviews with business incubator managers and textual data.FindingsThe findings suggest a degree of causation-based decision-making, in that certain linear thinking was evident. The implication is that, without the ability of the entrepreneurs to convince the investors about key criteria in their decision-making, investment is unlikely. Nevertheless, a degree of effectuation-based decision-making was also evident, the implication being investors having to balance risk/reward decisions in the context of their own perceptions of affordable losses against an evolving business model. However, angel investors may take on co-investment, including from overseas, that takes decision-making away from management teams.Originality/valueThe study draws attention to the need to consider entrepreneurial ecosystems in angel investor’s decision-making and especially those with a small domestic market that may require management teams to look for scalability internationally. Furthermore, an effectuation lens contributes to knowledge in respect of predictive and control criteria, in particular, assessing risks and rewards against affordable losses involving an evolving business model.
Does language homophily affect migrant consumers’ service usage intentions?
Authors: Pezzuti Todd , Pierce Meghan E. , Leonhardt James M. 
Published: March 2018

PurposeThis paper investigates how language homophily between service providers and migrant consumers affects migrant consumers’ intentions to engage with financial and medical service providers.Design/methodology/approachThree empirical studies were conducted with migrant consumers living in Chile, England and the USA. Participants were presented information on service providers, and language homophily was manipulated between subjects. In the high (low) language homophily condition, service providers were described as having (not having) the ability to speak the native language of the migrant consumer.FindingsLanguage homophily was found to increase migrant consumers’ expectation of control over a service encounter and, in turn, increase their intention to use a provider’s services. Collectivism was identified as a boundary condition. Among high collectivist consumers, language homophily did not affect service usage intentions; however, language homophily did positively affect service usage intentions among low collectivist consumers.Originality/valueThis work extends prior research on service provider language by finding a positive effect of language homophily on service usage intentions and by identifying mediating (i.e. expected control over the outcome of the service encounter) and moderating (i.e. collectivism) mechanisms for this effect.
Toxoplasma Calcium-Dependent Protein Kinase 1 Inhibitors: Probing Activity and Resistance Using Cellular Thermal Shift Assays
Authors: Scheele Suzanne , Geiger Jennifer A. , DeRocher Amy E. , Choi Ryan , Smith Tess R. , Hulverson Matthew A. , Vidadala Rama Subba Rao , Barrett Lynn K. , Maly Dustin J. , Merritt Ethan A. , Ojo Kayode K. , Van Voorhis Wesley C. , Parsons Marilyn 
Published: March 2018

ABSTRACT

In
Toxoplasma gondii
, calcium-dependent protein kinase 1 (CDPK1) is an essential protein kinase required for invasion of host cells. We have developed several hundred CDPK1 inhibitors, many of which block invasion. Inhibitors with similar 50% inhibitory concentrations (IC
50
s) were tested in thermal shift assays for their ability to stabilize CDPK1 in cell lysates, in intact cells, or in purified form. Compounds that inhibited parasite growth stabilized CDPK1 in all assays. In contrast, two compounds that showed poor growth inhibition stabilized CDPK1 in lysates but not in cells. Thus, cellular exclusion could explain exceptions in the correlation between the action on the target and cellular activity. We used thermal shift assays to examine CDPK1 in two clones that were independently selected by growth in the CDPK1 inhibitor RM-1-132 and that had increased 50% effective concentrations (EC
50
s) for the compound. The A and C clones had distinct point mutations in the CDPK1 kinase domain, H201Q and L96P, respectively, residues that lie near one another in the inactive isoform. Purified mutant proteins showed RM-1-132 IC
50
s and thermal shifts similar to those shown by wild-type CDPK1. Reduced inhibitor stabilization (and a presumed reduced interaction) was observed only in cellular thermal shift assays. This highlights the utility of cellular thermal shift assays in demonstrating that resistance involves reduced on-target engagement (even if biochemical assays suggest otherwise). Indeed, similar EC
50
s were observed upon overexpression of the mutant proteins, as in the corresponding drug-selected parasites, although high levels of CDPK1(H201Q) only modestly increased resistance compared to that achieved with high levels of wild-type enzyme.
Preclinical Profile of AB-423, an Inhibitor of Hepatitis B Virus Pregenomic RNA Encapsidation
Authors: Mani Nagraj , Cole Andrew G. , Phelps Janet R. , Ardzinski Andrzej , Cobarrubias Kyle D. , Cuconati Andrea , Dorsey Bruce D. , Evangelista Ellen , Fan Kristi , Guo Fang , Guo Haitao , Guo Ju-Tao , Harasym Troy O. , Kadhim Salam , Kultgen Steven G. , Lee Amy C. H. , Li Alice H. L. , Long Quanxin , Majeski Sara A. , Mao Richeng , McClintock Kevin D. , Reid Stephen P. , Rijnbrand Rene , Snead Nicholas M. , Micolochick Steuer Holly M. , Stever Kim , Tang Sunny , Wang Xiaohe , Zhao Qiong , Sofia Michael J. 
Published: March 2018

ABSTRACT

AB-423 is a member of the sulfamoylbenzamide (SBA) class of hepatitis B virus (HBV) capsid inhibitors in phase 1 clinical trials. In cell culture models, AB-423 showed potent inhibition of HBV replication (50% effective concentration [EC
50
] = 0.08 to 0.27 μM; EC
90
= 0.33 to 1.32 μM) with no significant cytotoxicity (50% cytotoxic concentration > 10 μM). Addition of 40% human serum resulted in a 5-fold increase in the EC
50
s. AB-423 inhibited HBV genotypes A through D and nucleos(t)ide-resistant variants
in vitro
. Treatment of HepDES19 cells with AB-423 resulted in capsid particles devoid of encapsidated pregenomic RNA and relaxed circular DNA (rcDNA), indicating that it is a class II capsid inhibitor. In a
de novo
infection model, AB-423 prevented the conversion of encapsidated rcDNA to covalently closed circular DNA, presumably by interfering with the capsid uncoating process. Molecular docking of AB-423 into crystal structures of heteroaryldihydropyrimidines and an SBA and biochemical studies suggest that AB-423 likely also binds to the dimer-dimer interface of core protein.
In vitro
dual combination studies with AB-423 and anti-HBV agents, such as nucleos(t)ide analogs, RNA interference agents, or interferon alpha, resulted in additive to synergistic antiviral activity. Pharmacokinetic studies with AB-423 in CD-1 mice showed significant systemic exposures and higher levels of accumulation in the liver. A 7-day twice-daily administration of AB-423 in a hydrodynamic injection mouse model of HBV infection resulted in a dose-dependent reduction in serum HBV DNA levels, and combination with entecavir or ARB-1467 resulted in a trend toward antiviral activity greater than that of either agent alone, consistent with the results of the
in vitro
combination studies. The overall preclinical profile of AB-423 supports its further evaluation for safety, pharmacokinetics, and antiviral activity in patients with chronic hepatitis B.
Chimeric Fatty Acyl-Acyl Carrier Protein Thioesterases Provide Mechanistic Insight into Enzyme Specificity and Expression
Authors: Ziesack Marika , Rollins Nathan , Shah Aashna , Dusel Brendon , Webster Gordon , Silver Pamela A. , Way Jeffrey C. 
Published: March 2018

ABSTRACT

Medium-chain fatty acids are commodity chemicals. Increasing and modifying the activity of thioesterases (TEs) on medium-chain fatty acyl-acyl carrier protein (acyl-ACP) esters may enable a high-yield microbial production of these molecules. The plant
Cuphea palustris
harbors two distinct TEs:
C. palustris
FatB1 (
Cp
FatB1) (C
8
specificity, lower activity) and
Cp
FatB2 (C
14
specificity, higher activity) with 78% sequence identity. We combined structural features from these two enzymes to create several chimeric TEs, some of which showed nonnatural fatty acid production as measured by an enzymatic assay and gas chromatography-mass spectrometry (GC-MS). Notably, chimera 4 exhibited an increased C
8
fatty acid production in correlation with improved microbial expression. This chimera led us to identify
Cp
FatB2-specific amino acids between positions 219 and 272 that lead to higher protein levels. Chimera 7 produced a broad range of fatty acids and appeared to combine a fatty acid binding pocket with long-chain specificity and an ACP interaction site that may activate fatty acid extrusion. Using homology modeling and
in silico
docking with ACP, we identified a “positive patch” within amino acids 162 to 218, which may direct the ACP interaction and regulate access to short-chain fatty acids. On the basis of this modeling, we transplanted putative ACP interaction sequences from
Cp
FatB1 into
Cp
FatB2 and created a chimeric thioesterase that produced medium-chain as well as long-chain fatty acids. Thus, the engineering of chimeric enzymes and characterizing their microbial activity and chain-length specificity suggested mechanistic insights into TE functions and also generated thioesterases with potentially useful properties. These observations may inform a rational engineering of TEs to allow alkyl chain length control.

IMPORTANCE
Medium-chain fatty acids are important commodity chemicals. These molecules are used as plastic precursors and in shampoos and other detergents and could be used as biofuel precursors if production economics were favorable. Hydrocarbon-based liquid fuels must be optimized to have a desired boiling point, low freezing point, low viscosity, and other physical characteristics. Similarly, the solubility and harshness of detergents and the flexibility of plastic polymers can be modulated. The length and distribution of the carbon chains in the hydrophobic tails determine these properties. The biological synthesis of cell membranes and fatty acids produces chains of primarily 16 to 18 carbons, which give rise to current biofuels. The ultimate goal of the work presented here is to engineer metabolic pathways to produce designer molecules with the correct number of carbons in a chain, so that such molecules could be used directly as specialty commodity chemicals or as fuels after minimal processing.
Evaluation of the Pig-Tailed Macaque (Macaca nemestrina) as a Model of Human Staphylococcus aureus Nasal Carriage
Authors: Cole Amy L. , Cosgrove Sweeney Yvonne , Lasseter Amanda G. , Gray Justin M. , Beavis Ashley C. , Chong Christine F. , Hajheidari Safarali V. , Beyene Alex , Patton Dorothy L. , Cole Alexander M. 
Published: March 2018

ABSTRACT

Staphylococcus aureus
nasal carriage is a common condition affecting both healthy and immunocompromised populations and provides a reservoir for dissemination of potentially infectious strains by casual contact. The factors regulating the onset and duration of nasal
S. aureus
colonization are mostly unknown, and a human-relevant animal model is needed. Here, we screened 17 pig-tailed macaques (
Macaca nemestrina
) for
S. aureus
carriage, and 14 of 17 animals tested positive in the nose at one or both screening sessions (8 weeks apart), while the other 3 animals were negative in the nose but positive in the pharynx at least once. As in humans,
S. aureus
colonization was densest in the nose, and treatment of the nostrils with mupirocin ointment effectively cleared the nostrils and 6 extranasal body sites. Experimental nasal
S. aureus
colonization was established with 10
4
CFU/nostril, and both autologous and nonautologous strains survived over 40 days without any apparent adverse effects. A human nasal
S. aureus
isolate (strain D579, sequence type 398) was carried in 4 of 6 animals for over 3 weeks. Nostrils that did eradicate experimentally applied
S. aureus
exhibited neutrophilic innate immunity marked by elevated nasal interleukin-1β (IL-1β), IL-8, and monocyte chemotactic protein 1 levels and a 10-fold decreased IL-1 receptor antagonist/IL-1β ratio within 7 days postinoculation, analogous to the human condition. Taken together, pig-tailed macaques represent a physiological model of human
S. aureus
nasal carriage that may be utilized for testing natural colonization and decolonization mechanisms as well as novel classes of anti-
S. aureus
therapeutics.
Assessment of 30/20-Microgram Disk Content versus MIC Results for Ceftazidime-Avibactam Tested against Enterobacteriaceae and Pseudomonas aeruginosa
Authors: Sader Helio S. , Rhomberg Paul R. , Huband Michael D. , Critchley Ian A. , Stone Gregory G. , Flamm Robert K. , Jones Ronald N. 
Published: March 2018

ABSTRACT

We evaluated the correlation between MIC and disk diffusion inhibition zones when testing ceftazidime-avibactam, using the 30/20-μg disk and the disk diffusion and MIC breakpoints established by the U.S. FDA and the Clinical and Laboratory Standards Institute (CLSI). Organisms used included 2 groups of
Enterobacteriaceae
isolates and 2 groups of
Pseudomonas aeruginosa
isolates; 1 group of each consisted of randomly selected isolates and the second group consisted of a challenge group from thousands of surveillance isolates with an increased proportion of organisms displaying ceftazidime-avibactam MIC values close to the breakpoints. Broth microdilution, disk diffusion tests, and data analysis were performed according to reference standardized methods. Ceftazidime-avibactam breakpoints of ≤8/4 (susceptible) and ≥16/4 μg/ml (resistant) for MIC and ≥21/≤20 mm for disk diffusion, as established by the U.S. FDA and the CLSI, were applied for
Enterobacteriaceae
and
P. aeruginosa
. Ceftazidime-avibactam MIC and disk zone (30/20-μg disk) correlation were acceptable when testing
Enterobacteriaceae
(overall, very major [VM] and major [Ma] error rates of 0.4% and 0.0%, respectively) and nearly so when testing
P. aeruginosa
(2.3% VM and 2.9% Ma errors). In summary, disk diffusion and broth microdilution testing results demonstrated good categorical agreement for ceftazidime-avibactam against
Enterobacteriaceae
and
P. aeruginosa
, using 30/20-μg disks.
Effectiveness of pneumococcal and influenza vaccines to prevent serious health complications in adults with chronic liver disease: a protocol for a systematic review
Authors: Härmälä Suvi , Parisinos Constantinos , Shallcross Laura , O’Brien Alastair , Hayward Andrew 
Published: March 2018

IntroductionIn advanced chronic liver disease, diseases caused by common bacteriaStreptococcus pneumoniaeor influenza virus put people at an increased risk of serious health complications and death. The effectiveness of the available vaccines in reducing the risk of poor health outcomes, however, is less clear.Methods and analysisWe will search Medline (Ovid), Embase (Ovid), PubMed and Cochrane Central Register of Controlled Trials for published reports on randomised controlled trials and observational studies on the effectiveness of pneumococcal and influenza vaccines in people with chronic liver disease. Two independent reviewers will screen the studies for eligibility, extract data and assess study quality and risk of bias. Random effects meta-analyses will be performed as appropriate.Ethics and disseminationFormal ethical approval is not required, as no primary data will be collected for this study. We will publish results of this study in relevant peer-reviewed medical journal or journals. Where possible, the study results will also be presented as posters or talks at relevant medical conferences and meetings.PROSPERO registration numberCRD42017067277.
Diagnostic accuracy of the Ottawa 3DY and Short Blessed Test to detect cognitive dysfunction in geriatric patients presenting to the emergency department
Authors: Barbic David , Kim Brian , Salehmohamed Qadeem , Kemplin Kate , Carpenter Christopher R , Barbic Skye Pamela 
Published: March 2018

ObjectivesCognitive dysfunction (CD) is a common finding in geriatric patients presenting to the emergency department (ED). Our primary objective was to determine the diagnostic accuracy of the Ottawa 3DY (O3DY) and Short Blessed Test (SBT) as screening tools for the detection of CD in the ED. Our secondary objective was to estimate the inter-rater reliability of these instruments.MethodsWe conducted a prospective cross-sectional comparative study at an inner-city academic medical centre (annual ED visit census 86 000). Patients aged 75 years or greater were evaluated for inclusion, 163 were screened, 150 were deemed eligible and 117 were enrolled. The research team completed the O3DY, SBT and Mini-Mental State Exam (MMSE) for each participant. Descriptive statistics were calculated. Sensitivity and specificity of the O3DY and SBT were calculated in STATA V.11.2 using the MMSE as our criterion standard.ResultsWe enrolled 117 patients from June to November 2016. The median ED length of stay at the time of completion of all tests was 1:40 (IQR 1:34–1:46). The sensitivity of the O3DY was 71.4% (95% CI 47.8 to 95.1), and specificity was 56.3% (46.7–65.9). Sensitivity of the SBT was 85.7% (67.4–99.9) and specificity was 58.3% (48.7–67.8). The receiver operating characteristic area under the curve was calculated for the O3DY (0.51; 95% CI 0.42 to 0.61) and SBT (0.52; 95% CI 0.43 to 0.61) relative to the MMSE. Inter-rater reliability for the O3DY (k=0.64) and SBT (k=0.63) were good.ConclusionIn a cohort of geriatric patients presenting to an inner-city academic ED, the O3DY and SBT tools demonstrate moderate sensitivity and specificity for the detection of CD. Inter-rater reliability for the O3DY and SBT were good. Future research on this topic should attempt to derive and validate ED-specific screening tools, which will hopefully result in more robust likelihood ratios for the screening of CD in ED geriatric patients.