bluuebunny/crossref_metadata_2025_split huggingface dataset:
Gender is not “a dummy variable”: a discussion of current gender research in accounting
Authors: Hardies Kris , Khalifa Rihab 
Published: March 2018

PurposeThe purpose of this paper is to reflect on the corpus of gender research in accounting journals, with the overall aim of evaluating the extent to which it has contributed to the understanding of the organization of accounting and its social and organizational functions.Design/methodology/approachGender articles have been critically analyzed. The selection included all gender papers published between the years 2000 and 2014, in 58 journals ranked A*, A and B from the Australian Business Deans Council (ABDC) journal ranking list. Patterns within the publishing norms of those journals were identified and critically reflected upon.FindingsGender research has been grouped into three categories, namely, gender as a dummy (or control) variable, gender as giving voice and gender as a process and organizing principle. Of these three categories, it can be contended that using gender as a dummy variable is very common, and it proved to be the least fruitful in explicating the roles of gender in accounting. Moreover, many published papers confuse sex with gender.Research limitations/implicationsThis paper discusses future avenues and approaches for research gender in accounting without, however, expanding on recent changes in gender research.Originality/valueThis paper is the first to systematically review gender research in the accounting field over the past three decades. Its key insight is to identify two persistent pitfalls within the current gender research practice, namely, the use of gender as a control variable only and the confusion of sex with gender. These pitfalls diminish the value of gender research overall and render it less relevant to the broader accounting literature. By using the term gender either as an add-on or, mistakenly, as a biological rather than cultural marker, the totality of those articles helps marginalize gender as an accounting research area because they fail to bring about the reconceptualization of accounting as a discipline. This stands in marked contrast to the achievements of gender approaches in other disciplines, such as sociology, history or work and employment. Articles that frequently decry the status of gender in accounting research turn out to be also reinforcing the marginalization of gender in accounting.
Corporate governance and cash holdings: the way forward
Authors: Akhtar Tahir , Tareq Mohamad Ali , Sakti Muhammad Rizky Prima , Khan Adnan Ahmad 
Published: March 2018

Purpose
This study aims to provide a review of corporate governance and cash holdings because strong corporate governance is necessary for the efficient utilization of firm’s liquid resources such as cash, to minimize the agency cost of high cash holdings and to improve the value of cash.

Design/methodology/approach
The authors provide a literature review of corporate governance and cash holdings through a conceptual and theoretical argument rather than empirical research.

Findings
The authors review an empirical and theoretical work surrounding key corporate governance variables and identify avenues for future research. The authors find that corporate governance mechanisms and cash holdings have received much attention during the past two decades. However, the significant role of corporate governance (both country-level and the firm-level) in controlling the entrenched behaviour of the managers is discussed separately in the literature. The combined effect of both country-level and the firm-level governance is lacking in the cash holdings literature. Additionally, this study has found that much attention is paid to the developed markets, while only a few focused on the developing markets regarding cash holding literature, although the agency problems are high in developing markets.

Originality/value
The study contributes to the growing literature on corporate governance and cash holdings and provides a further understanding of the role of governance in minimizing the agency cost to increase value by assuring that firms’ assets are used efficiently and productively in the best interests of investors and other stakeholders. In addition, it provides a new idea to the policymaker and future researchers where they need to do more work.
Social network use and youth well-being: a study in India
Authors: Bharucha Jehangir 
Published: March 2018

Purpose
The youth in present day India is the first generation to grow up within a world of pervasive technology. While several writers applaud these social network sites (SNSs) for transforming the social landscape of India, recent research is beginning to examine the destructive role of these SNSs. The purpose of this paper is to explore whether and to what extent social media contributes to decline in well-being, addictive behavior and other harmful social effects.

Design/methodology/approach
In the first phase, a structured questionnaire was sent via e-mail to 114 students. The second stage embraced an exploratory qualitative approach with in-depth interviews and reflections. As part of the third stage, the author devoted a lot of time reading the blogs and posts of the youth.

Findings
The analysis of qualitative data is presented in three major themes: patterns of usage, nature of online friendships and threat to well-being. Some of the respondents did experience “addiction-like” symptoms. It can be deduced that the respondents are not addicted to the medium per se; they are cultivating an addiction to certain activities they carry out online.

Practical implications
Indian newspapers have recently reported several cases how social media can mislead and corrupt the youth and some of these cases have ended in tragedy. This kind of obsessive behavior is extremely dangerous to the minds which are otherwise actually intelligent and ought to be stopped.

Originality/value
There is no doubt that the Indian youth is developing a dependence on this technological advance that fuses people all over the world. We are still in the infant stages of understanding these issues in the Indian context. This study adds value to the negligible empirical evidence in India till date.
Financing social entrepreneurship
Authors: Castellas Erin I-Ping , Ormiston Jarrod , Findlay Suzanne 
Published: March 2018

PurposeThis paper aims to explore the emergence and nature of impact investment in Australia and how it is shaping the development of the social enterprise sector.Design/methodology/approachImpact investment is an emerging approach to financing social enterprises that aims to achieve blended value by delivering both impact and financial returns. In seeking to deliver blended value, impact investment combines potentially conflicted logics from investment, philanthropy and government spending. This paper utilizes institutional theory as a lens to understand the nature of these competing logics in impact investment. The paper adopts a sequential exploratory mixed methods approach to study the emergence of impact investment in Australia. The mixed methods include 18 qualitative interviews with impact investors in the Australian market and a subsequent online questionnaire on characteristics of impact investment products, activity and performance.FindingsThe findings provide empirical evidence of the rapid growth in impact investment in Australia. The analysis reveals the nature of institutional complexity in impact investment and highlights the risk that the impact logic may become overshadowed by the investment logic if the difference in rigor around financial performance measurement and impact performance measurement is maintained. The paper discusses the implications of these findings for the development of the Australian social enterprise sector.Originality/valueThis paper provides empirical evidence on the emergence of impact investment in Australia and contributes to a growing global body of evidence about the nature, size and characteristics of impact investment.
Overcoming the Resistance Hurdle: Pharmacokinetic-Pharmacodynamic Target Attainment Analyses for Rezafungin (CD101) against Candida albicans and Candida glabrata
Authors: Bader Justin C. , Lakota Elizabeth A. , Flanagan Shawn , Ong Voon , Sandison Taylor , Rubino Christopher M. , Bhavnani Sujata M. , Ambrose Paul G. 
Published: March 2018

ABSTRACT

Rezafungin (CD101) is a novel echinocandin antifungal agent with activity against
Aspergillus
and
Candida
species, including azole- and echinocandin-resistant isolates. The objective of these analyses was to conduct pharmacokinetic (PK)-pharmacodynamic (PD) target attainment analyses to evaluate single and once-weekly rezafungin dosing to provide dose selection support for future clinical studies. Using a previously developed rezafungin population PK model, Monte Carlo simulations were conducted utilizing the following three intravenous rezafungin regimens: (i) a single 400 mg dose, (ii) 400 mg for week 1 followed by 200 mg weekly for 5 weeks, and (iii) 400 mg weekly for 6 weeks. Percent probabilities of achieving the nonclinical PK-PD targets associated with net fungal stasis and 1-log
10
CFU reductions from baseline for
Candida albicans
and
Candida glabrata
were calculated for each rezafungin regimen. At the MIC
90
for
C. albicans
and
C. glabrata
, a single 400 mg dose of rezafungin achieved probabilities of PK-PD target attainment of ≥90% through week 3 of therapy for all PK-PD targets evaluated. When evaluating the multiple-dose (i.e., weekly) regimens under these conditions, percent probabilities of PK-PD target attainment of 100% were achieved through week 6. Moreover, high (>90%) probabilities of PK-PD target attainment were achieved through week 6 following administration of the weekly regimens at or above the MIC
100
values for
C. albicans
and
C. glabrata
based on contemporary
in vitro
surveillance data. These analyses support the use of single and once-weekly rezafungin regimens for the treatment of patients with candidemia and/or candidiasis due to
C. albicans
or
C. glabrata
.
Cytokines, Antibodies, and Histopathological Profiles during Giardia Infection and Variant-Specific Surface Protein-Based Vaccination
Authors: Serradell Marianela C. , Gargantini Pablo R. , Saura Alicia , Oms Sergio R. , Rupil Lucía L. , Berod Luciana , Sparwasser Tim , Luján Hugo D. 
Published: March 2018

ABSTRACTGiardiasis is one of the most common human intestinal diseases worldwide. Several experimental animal models have been used to evaluateGiardiainfections, with gerbils (Meriones unguiculatus) being the most valuable model due to their high susceptibility toGiardiainfection, abundant shedding of cysts, and pathophysiological alterations and signs of disease similar to those observed in humans. Here, we report cytokine and antibody profiles both during the course ofGiardiainfection in gerbils and after immunization with a novel oral vaccine comprising a mixture of purified variant-specific surface proteins (VSPs). Transcript levels of representative cytokines of different immune profiles as well as macro- and microtissue alterations were assessed in Peyer's patches, mesenteric lymph nodes, and spleens. During infection, cytokine responses showed a biphasic profile: an early induction of Th1 (gamma interferon [IFN-γ], interleukin-1β [IL-1β], IL-6, and tumor necrosis factor [TNF]), Th17 (IL-17), and Th2 (IL-4) cytokines, together with intestinal alterations typical of inflammation, followed by a shift toward a predominant Th2 (IL-5) response, likely associated with a counterregulatory mechanism. Conversely, immunization with an oral vaccine comprising the entire repertoire of VSPs specifically showed high levels of IL-17, IL-6, IL-4, and IL-5, without obvious signs of inflammation. Both immunized and infected animals developed local (intestinal secretory IgA [S-IgA]) and systemic (serum IgG) humoral immune responses against VSPs; however, only infected animals showed evident signs of giardiasis. This is the first comprehensive report of cytokine expression and anti-Giardiaantibody production during infection and VSP vaccination in gerbils, a reliable model of the human disease.
Uninfected Bystander Cells Impact the Measurement of HIV-Specific Antibody-Dependent Cellular Cytotoxicity Responses
Authors: Richard Jonathan , Prévost Jérémie , Baxter Amy E. , von Bredow Benjamin , Ding Shilei , Medjahed Halima , Delgado Gloria G. , Brassard Nathalie , Stürzel Christina M. , Kirchhoff Frank , Hahn Beatrice H. , Parsons Matthew S. , Kaufmann Daniel E. , Evans David T. , Finzi Andrés 
Published: March 2018

ABSTRACT

The conformation of the HIV-1 envelope glycoprotein (Env) substantially impacts antibody recognition and antibody-dependent cellular cytotoxicity (ADCC) responses. In the absence of the CD4 receptor at the cell surface, primary Envs sample a “closed” conformation that occludes CD4-induced (CD4i) epitopes. The virus controls CD4 expression through the actions of Nef and Vpu accessory proteins, thus protecting infected cells from ADCC responses. However, gp120 shed from infected cells can bind to CD4 present on uninfected bystander cells, sensitizing them to ADCC mediated by CD4i antibodies (Abs). Therefore, we hypothesized that these bystander cells could impact the interpretation of ADCC measurements. To investigate this, we evaluated the ability of antibodies to CD4i epitopes and broadly neutralizing Abs (bNAbs) to mediate ADCC measured by five ADCC assays commonly used in the field. Our results indicate that the uninfected bystander cells coated with gp120 are efficiently recognized by the CD4i ligands but not the bNabs. Consequently, the uninfected bystander cells substantially affect
in vitro
measurements made with ADCC assays that fail to identify responses against infected versus uninfected cells. Moreover, using an mRNA flow technique that detects productively infected cells, we found that the vast majority of HIV-1-infected cells in
in vitro
cultures or
ex vivo
samples from HIV-1-infected individuals are CD4 negative and therefore do not expose significant levels of CD4i epitopes. Altogether, our results indicate that ADCC assays unable to differentiate responses against infected versus uninfected cells overestimate responses mediated by CD4i ligands.

IMPORTANCE
Emerging evidence supports a role for antibody-dependent cellular cytotoxicity (ADCC) in protection against HIV-1 transmission and disease progression. However, there are conflicting reports regarding the ability of nonneutralizing antibodies targeting CD4-inducible (CD4i) Env epitopes to mediate ADCC. Here, we performed a side-by-side comparison of different methods currently being used in the field to measure ADCC responses to HIV-1. We found that assays which are unable to differentiate virus-infected from uninfected cells greatly overestimate ADCC responses mediated by antibodies to CD4i epitopes and underestimate responses mediated by broadly neutralizing antibodies (bNAbs). Our results strongly argue for the use of assays that measure ADCC against HIV-1-infected cells expressing physiologically relevant conformations of Env to evaluate correlates of protection in vaccine trials.
The
Escherichia coli
Phospholipase PldA Regulates Outer Membrane Homeostasis via Lipid Signaling
Authors: May Kerrie L. , Silhavy Thomas J. 
Published: March 2018

ABSTRACT

The outer membrane (OM) bilayer of Gram-negative bacteria is biologically unique in its asymmetrical organization of lipids, with an inner leaflet composed of glycerophospholipids (PLs) and a surface-exposed outer leaflet composed of lipopolysaccharide (LPS). This lipid organization is integral to the OM’s barrier properties. Perturbations of the outer leaflet by antimicrobial peptides or defects in LPS biosynthesis or transport to the OM cause a compensatory flipping of PLs to the outer leaflet. As a result, lipid asymmetry is disrupted and OM integrity is compromised. Recently, we identified an
Escherichia coli
mutant that exhibits aberrant accumulation of surface PLs accompanied by a cellular increase in LPS production. Remarkably, the observed hyperproduction of LPS is PldA dependent. Here we provide evidence that the fatty acids generated by PldA at the OM are transported into the cytoplasm and simultaneously activated by thioesterification to coenzyme A (CoA) by FadD. The acyl-CoAs produced ultimately inhibit LpxC degradation by FtsH. The increased levels of LpxC, the enzyme that catalyzes the first committed step in LPS biosynthesis, increases the amount of LPS produced. Our data suggest that PldA acts as a sensor for lipid asymmetry in the OM. PldA protects the OM barrier by both degrading mislocalized PLs and generating lipid second messengers that enable long-distance signaling that prompts the cell to restore homeostasis at a distant organelle.

IMPORTANCE
The outer membrane of Gram-negative bacteria is an effective permeability barrier that protects the cell from toxic agents, including antibiotics. Barrier defects are often manifested by phospholipids present in the outer leaflet of this membrane that take up space normally occupied by lipopolysaccharide. We have discovered a signaling mechanism that operates across the entire cell envelope used by the cell to detect these outer membrane defects. A phospholipase, PldA, that functions to degrade these mislocalized phospholipids has a second, equally important function as a sensor. The fatty acids produced by hydrolysis of the phospholipids act as second messengers to signal the cell that more lipopolysaccharide is needed. These fatty acids diffuse across the periplasm and are transported into the cytoplasm by a process that attaches coenzyme A. The acyl-CoA molecule produces signals to inhibit the degradation of the critical enzyme LpxC by the ATP-dependent protease FtsH, increasing lipopolysaccharide production.
The Gathering Storm: Is Untreatable Typhoid Fever on the Way?
Authors: Levine Myron M. , Simon Raphael 
Published: March 2018

ABSTRACT

Klemm et al. (mBio 9:e00105-18, 2018,
https://doi.org/10.1128/mBio.00105-18
) present comprehensive antibiotic sensitivity patterns and genomic sequence data on
Salmonella enterica
serovar Typhi blood culture isolates from typhoid fever cases during an epidemic in Pakistan. Microbiologic and genomic data pinpoint the identities and locations of the antimicrobial resistance genes and the outbreak strain’s lineage. They propose that
Salmonella enterica
serovar Typhi be added to the list of bacterial pathogens of public health importance that have become extensively drug resistant (XDR). This paper portends possible dire scenarios for typhoid fever control if XDR strains disseminate globally. Since the outbreak strain is of the H58 haplotype, known for its ability to spread worldwide and displace endemic
S
. Typhi, this concern is well-founded. The report of Klemm et al. forewarns the global community to address control of typhoid fever more aggressively through prevention, should therapeutic options disappear. This Commentary frames the Klemm et al. findings within a historic perspective.
Gene Co-occurrence Networks Reflect Bacteriophage Ecology and Evolution
Authors: Shapiro Jason W. , Putonti Catherine 
Published: March 2018

ABSTRACT
Bacteriophages are the most abundant and diverse biological entities on the planet, and new phage genomes are being discovered at a rapid pace. As more phage genomes are published, new methods are needed for placing these genomes in an ecological and evolutionary context. Phages are difficult to study by phylogenetic methods, because they exchange genes regularly, and no single gene is conserved across all phages. Here, we demonstrate how gene-level networks can provide a high-resolution view of phage genetic diversity and offer a novel perspective on virus ecology. We focus our analyses on virus host range and show how network topology corresponds to host relatedness, how to find groups of genes with the strongest host-specific signatures, and how this perspective can complement phage host prediction tools. We discuss extensions of gene network analysis to predicting the emergence of phages on new hosts, as well as applications to features of phage biology beyond host range.

IMPORTANCE
Bacteriophages (phages) are viruses that infect bacteria, and they are critical drivers of bacterial evolution and community structure. It is generally difficult to study phages by using tree-based methods, because gene exchange is common, and no single gene is shared among all phages. Instead, networks offer a means to compare phages while placing them in a broader ecological and evolutionary context. In this work, we build a network that summarizes gene sharing across phages and test how a key constraint on phage ecology, host range, corresponds to the structure of the network. We find that the network reflects the relatedness among phage hosts, and phages with genes that are closer in the network are likelier to infect similar hosts. This approach can also be used to identify genes that affect host range, and we discuss possible extensions to analyze other aspects of viral ecology.
First Evidence for Internal Ribosomal Entry Sites in Diverse Fungal Virus Genomes
Authors: Chiba Sotaro , Jamal Atif , Suzuki Nobuhiro 
Published: March 2018

ABSTRACT

In contrast to well-established internal ribosomal entry site (IRES)-mediated translational initiation in animals and plants, no IRESs were established in fungal viral or cellular RNAs. To identify IRES elements in mycoviruses, we developed a luciferase-based dual-reporter detection system in
Cryphonectria parasitica
, a model filamentous fungus for virus-host interactions. A bicistronic construct entails a codon-optimized
Renilla
and firefly luciferase (
ORluc
and
OFluc
, respectively) gene, between which potential IRES sequences can be inserted. In this system, ORluc serves as an internal control, while OFluc represents IRES activity. Virus sequences in the 5′ untranslated regions (UTRs) of the genomes of diverse positive-sense single-stranded RNA and double-stranded RNA (dsRNA) viruses were analyzed. The results show relatively high IRES activities for Cryphonectria hypovirus 1 (CHV1) and CHV2 and faint but measurable activity for CHV3. The weak IRES signal of CHV3 may be explained by its monocistronic nature, differing from the bicistronic nature of CHV1 and CHV2. This would allow these three hypoviruses to have similar rates of translation of replication-associated protein per viral mRNA molecule. The importance of 24 5′-proximal codons of CHV1 as well as the 5′ UTR for IRES function was confirmed. Furthermore, victoriviruses and chrysoviruses tested IRES positive, whereas mycoreoviruses, partitiviruses, and quadriviruses showed similar Fluc activities as the negative controls. Overall, this study represents the first development of an IRES identification system in filamentous fungi based on the codon-optimized dual-luciferase assay and provides evidence for IRESs in filamentous fungi.

IMPORTANCE
Cap-independent, internal ribosomal entry site (IRES)-mediated translational initiation is often used by virus mRNAs and infrequently by cellular mRNAs in animals and plants. However, no IRESs have been established in fungal virus RNAs or cellular RNAs in filamentous fungi. Here, we report the development of a dual-luciferase assay system and measurement of the IRES activities of fungal RNA viruses in a model filamentous fungal host,
Cryphonectria parasitica
. Viruses identified as IRES positive include hypoviruses (positive-sense RNA viruses, members of the expanded
Picornavirus
supergroup), totiviruses (nonsegmented dsRNA viruses), and chrysoviruses (tetrasegmented dsRNA viruses). No IRES activities were observed in the 5′ untranslated regions of mycoreoviruses (11-segmented dsRNA viruses), quadriviruses (tetrasegmented dsRNA viruses), or partitiviruses (bisegmented dsRNA viruses). This study provides the first evidence for IRES activities in diverse RNA viruses in filamentous fungi and is a first step toward identifying
trans
-acting host factors and
cis
-regulatory viral RNA elements.