bluuebunny/crossref_metadata_2025_split huggingface dataset:
Spatially periodic activation patterns of retrosplenial cortex encode route sub-spaces and distance travelled
Authors: Alexander Andrew S. , Nitz Douglas A. 
Published: January 2017

AbstractTraversal of a complicated route is often facilitated by considering it as a set of related sub-spaces. Such compartmentalization processes could occur within retrosplenial cortex, a structure whose neurons simultaneously encode position within routes and other spatial coordinate systems. Here, retrosplenial cortex neurons were recorded as rats traversed a track having recurrent structure at multiple scales. Consistent with a major role in compartmentalization of complex routes, individual RSC neurons exhibited periodic activation patterns that repeated across route segments having the same shape. Concurrently, a larger population of RSC neurons exhibited single-cycle periodicity over the full route, effectively defining a framework for encoding of sub-route positions relative to the whole. The same population simultaneously provides a novel metric for distance from each route position to all others. Together, the findings implicate retrosplenial cortex in the extraction of path sub-spaces, the encoding of their spatial relationships to each other, and path integration.
Conservation of a gene cluster reveals novel cercosporin biosynthetic mechanisms and extends production to the genusColletotrichum
Authors: de Jonge Ronnie , Ebert Malaika K. , Huitt-Roehl Callie R. , Pal Paramita , Suttle Jeffrey C. , Spanner Rebecca E. , Neubauer Jonathan D. , Jurick Wayne M. , Stott Karina A. , Secor Gary A. , Thomma Bart P.H.J. , Van de Peer Yves , Townsend Craig A. , Bolton Melvin D. 
Published: January 2017

AbstractSpecies in the genusCercosporacause economically devastating diseases in sugar beet, maize, rice, soy bean and other major food crops. Here we sequenced the genome of the sugar beet pathogenC. beticolaand found it encodes 63 putative secondary metabolite gene clusters, including the cercosporin toxin biosynthesis (CTB) cluster. We show that theCTBgene cluster has experienced multiple duplications and horizontal transfers across a spectrum of plant pathogenic fungi, including the wide host rangeColletotrichumgenus as well as the rice pathogenMagnaporthe oryzae. Although cercosporin biosynthesis has been thought to-date to rely on an eight geneCTBcluster, our phylogenomic analysis revealed gene collinearity adjacent to the established cluster in allCTBcluster-harboring species. We demonstrate that theCTBcluster is larger than previously recognized and includescercosporin facilitator protein(CFP) previously shown to be involved with cercosporin auto-resistance, and four additional genes required for cercosporin biosynthesis including the final pathway enzymes that install the unusual cercosporin methylenedioxy bridge. Finally, we demonstrate production of cercosporin byColletotrichum fioriniae, the first known cercosporin producer within this agriculturally important genus. Thus, our results provide new insight into the intricate evolution and biology of a toxin critical to agriculture and broaden the production of cercosporin to another fungal genus containing many plant pathogens of important crops worldwide.Significance StatementSpecies in the fungal genusCercosporacause diseases in many important crops worldwide. Their success as pathogens is largely due to the secretion of cercosporin during infection. We report that the cercosporin toxin biosynthesis (CTB) cluster is ancient and was horizontally transferred to diverse fungal pathogens on an unprecedented scale. Since these analyses revealed genes adjacent to the establishedCTBcluster, we evaluated their role in C. beticola to show that four are necessary for cercosporin biosynthesis. Finally, we confirmed that the apple pathogenColletotrichum fioriniaeproduces cercosporin, the first case outside the family Mycosphaerellaceae. OtherColletotrichumplant pathogens also harbor theCTBcluster, which points to a wider concern that this toxin may play in virulence and human health.
The Design Principles of Biochemical Timers: Circuits That Discriminate Between Transient and Sustained Stimulation
Authors: Gerardin Jaline , Lim Wendell A. 
Published: January 2017

ABSTRACTMany cellular responses for which timing is critical display temporal filtering – the ability to suppress response until stimulated for longer than a given minimal time. Temporal filtering can play a key role in filtering noise, choreographing the timing of events, and mediating the interpretation of dynamically encoded signals. To define the biochemical circuits capable of kinetic filtering, we comprehensively searched the space of three-node networks. We define a metric of “temporal ultrasensitivity”, a measure of the steepness of activation as a function of stimulus duration. We identified five classes of core network motifs capable of temporal filtering, each with different functional properties such as rejecting high frequency noise, committing to response (bistability), and distinguishing between long stimuli. Combinations of the two most robust motifs, double inhibition (DI) and positive feedback with AND logic (PFAND), underlie several natural timer circuits involved in processes such as cell cycle transitions, T cell activation, and departure from the pluripotent state. The biochemical network motifs described in this study form a basis for understanding the common ways in which cells make dynamic decisions.
Accounting, female and male gendering, and cultural imperialism
Authors: Davie Shanta Shareel 
Published: January 2017

PurposeThe purpose of this paper is to complement and extend accounting studies on gender and post-colonialism by examining the interrelationship between accounting, gender and sexuality within an imperial context.Design/methodology/approachArchival materials enable the construction of an accounting knowledge of how ideas of masculinity and sexuality shaped both female and male participation in distant British colonies.FindingsBy exploring the manner in which accounting may be implicated in micro-practices through which gendered/sexualized relations are produced in societies the paper finds that empire’s colonial project on Indian indentured workers, the constitution of their identities, and the translation of abstract policies into practice were facilitated by accounting instruments for management and control.Originality/valueOriginal research based on archival studies of British colonial documents.
Content and context: “fair” values in China
Authors: Balfoort Ferdinand , Baskerville Rachel Francis , Fülbier Rolf Uwe 
Published: January 2017

PurposeThe evolution of International Financial Reporting Standards (IFRS) was nurtured by economists and accountants loyal to the philosophical basis of what is often referred to as “Western” market economies, being classical and neoclassical contracting theories. The purpose of this paper is to illustrate how a particular Asian cultural attribute (guānxì) impacts on the efficacy of fair value measurement.Design/methodology/approachUsing a literature review and research of studies of the adoption of IFRS in China, studies of bothguānxìand fair value in Chinese accounting research, this study unbundles Williamson’s governance structure and contracting theory to examine howguānxìis positioned orthogonally to fair value (market-oriented valuation) principles for financial reporting. This is followed by a case study of the events surrounding the collapse of China Medical Technologies.FindingsGuānxìis integral to Asian economies and economic transactions. Resulting conditions, characterised by relational contracting, may not meet the qualitative characteristics of neutrality and faithful representation in fair value measurement of assets and liabilities. The same may be true when insider or “trusted party transaction” values prevail for large ticket transactions among entities in any jurisdiction.Research limitations/implicationsFuture research on the impact ofguānxìmay be constrained by its often hidden, and yet dynamic, character; and the varieties of its manifestations.Originality/valueThis study highlights how difficult it may be to achieve both comparability and relevance in the asset and liability recognition and measurement rules in Asian (and possibly also other) economies adopting accounting principles that are developed in a Western context.
The processes of accounting changes as emerging from public and fiscal reforms
Authors: Alsharari Nizar Mohammad , Abougamos Hoda 
Published: January 2017

Purpose
The purpose of this paper is to explain the emergence processes of accounting change in the Jordanian Ministry of Finance as well as the Jordanian public sector within its socio-economic contexts, as brought about by public and fiscal reforms. The study explains the ways in which accounting change dynamics can emerge on the basis of interaction between “external” origins and “internal” accounts; which identifies that accounting is both shaped by, and shaping, wider socio-economic and political processes.

Design/methodology/approach
The paper uses an interpretive case study approach. The study adopts institutional and structuration theory as a theoretical lens and uses triangulation in data collection, including interviews, observations and documents and archival records.

Findings
The paper concludes that the new budgeting systems together with the Results-Based Management emerged as a result of interaction between “external” origins and “internal” accounts. It also highlights the interaction between these levels from one side, and the accounting and organizational change from the other side. The study confirms that factors other than economic may also play an influential role in the emergence of accounting change. It also concludes that there is a radical change of accounting systems in the case study (Ministry of Finance), which is not only a cosmetic change in accounting but is also represented in the actual working practices. The study also confirms that accounting is not a static phenomenon, but one that changes over time to reflect new systems and practices.

Research limitations/implications
The paper has important implications for institutional research on accounting change and public sector reforms in responding to recent calls to bridge the gap between the extra- and intra-organizational levels of analysis. Hence, it has essential implications for the way in which successful change can be defined in accounting and organizational change literature. It also identifies that management accounting is both shaped by, and shapes, wider socio-economic and political processes, which has important implications for the methods of studying management accounting change.

Originality/value
The paper is one of the few case studies in the accounting literature to analyze the practical issues organizations face when changing their method of budgeting as influenced by public sector and fiscal reforms. The study contributes to both accounting literature and institutional theory by providing further understanding and “thick explanation” of the dynamics of accounting change in the public sector.
Effect of audit and compensation committee membership overlap on audit fees
Authors: Kalelkar Rachana 
Published: January 2017

Purpose
Recent studies document that approximately two-thirds of sample firms have at least one audit committee member serving on their compensation committee (Liao and Hsu, 2013). Prior studies on overlap membership document that presence of audit committee members on compensation committee affects the reporting quality. Since auditors’ audit risk is affected by reporting quality. The purpose of this paper is to examine how the auditors perceive the overlap of audit and compensation committee members when pricing audit fees.

Design/methodology/approach
The author use a sample from 2007 to 2012 and run an OLS regression.

Findings
The author find a negative association between overlap membership and audit fees. The results are robust after controlling for selection bias, alternate measurement of overlap membership, and an alternate pre- and post-overlap membership test. Additional tests show that the negative relationship between overlap membership and audit fees is explained by lower audit risk and not by lower brand premium of non-Big4 auditors and that the benefit of overlapping membership increases when the audit committee size is large.

Practical implications
The findings suggest that firms with large audit committee can improve their reporting and lower their audit fees by having audit committee members on compensation committee.

Originality/value
The findings contribute to the literature on the consequences of overlap membership and on the ongoing debate about the extent that common membership enhances audit committee monitoring. It also adds to the limited literature on audit committee and audit pricing.
Identifying critical risk practices among street food handlers
Authors: Sabbithi Alekhya , Reddi S.G.D.N. Lakshmi , Naveen Kumar R. , Bhaskar Varanasi , Subba Rao G.M. , Rao V. Sudershan 
Published: January 2017

Purpose
The purpose of this paper is to identify and prioritize the key food safety practices among street food handlers that lead to microbial contamination in selected street foods of Hyderabad, India. These key food safety practices will help develop and design tailor-made training material for street food vendors in future.

Design/methodology/approach
It is a cross-sectional study conducted in south Indian city of Hyderabad. Stratified random sampling method was employed. A total of 463 samples of street foods were collected from five zones of Hyderabad. They included 163 salad toppings, 150 fresh fruit juices and 150 panipuri samples. Identification and enumeration of foodborne pathogens and indicator organisms (S. aureus, E. coli, Salmonella spp., Shigella spp., Bacillus cereus, Yersinia spp.) were performed as described by USFDA-BAM. Information on food safety knowledge and handling practices from street vendors were collected using a structured questionnaire. Associations between hygiene practices and bacterial pathogens were done using ANOVA. Risk estimation of food safety practices was assessed by calculating odds ratio.

Findings
Microbiological analysis indicated that a large number of carrot (98.1 percent) and onion (75.5 percent) samples were contaminated with E. coli. Peeled and cut fruits left uncovered have 13.4 times risk (OR: 2.40-74.8) of E. coli contamination compared to the covered ones. Panipuri samples picked from the vendors who did not have soap at the vending unit had significantly (p<0.001) higher contamination of fecal coliforms than those who had.

Originality/value
This study is the first of its kind in the study area.
Are restaurant menus vectors of bacterial cross-contamination? A pilot study in Turkey
Authors: Bilici Saniye , Mortas Hande , Köse Süleyman , Navruz Varli Semra , Ayhan Büsra 
Published: January 2017

Purpose
The purpose of this paper is to evaluate the hygiene of laminated menus.

Design/methodology/approach
The cleanliness of 41 laminated menus from first-class restaurant in Ankara, Turkey, was monitored according to the level of bioluminescence measured using a rapid hygiene monitor (Lumitester PD-20 and LuciPac Pen). Aerobic colonies, Escherichia coli, Enterobacteriaceae spp., and Staphylococcus aureus were enumerated.

Findings
Based on the adenosine triphosphate+adenosine monophosphate hygiene monitoring levels, analyses showed impurity in 82.9 percent of the samples. The aerobic colony count on the restaurant menus showed a mean 1.52 log cfu/cm2. The study results demonstrated a high-level impurity on the menus in first-class restaurants in Ankara.

Originality/value
This study is the first in Turkey to assess the microbiological load of menus. This paper adds relevant insights into the assessment of menu hygiene and highlights the high contamination of the restaurant menus. Useful information about including the restaurant menus in the daily cleaning protocol is provided.
Determinants of the food safety knowledge and practice among Iranian consumers
Authors: Tabrizi Jafar Sadegh , Nikniaz Leila , Sadeghi-Bazargani Homayoun , Farahbakhsh Mostafa , Nikniaz Zeinab 
Published: January 2017

Purpose
The purpose of this paper is to determine the food safety knowledge and practices of the Iranian consumers and also its association with socio-demographic characteristics.

Design/methodology/approach
In the present cross-sectional and population-based study, the validated food safety questionnaires applied to 1,500 participants who were selected through multistage stratified cluster sampling from the capital city and regional area of East-Azerbaijan – Iran. The Student t-test and analysis of variance and linear regression were used for statistical analysis.

Findings
Although the overall percentages of mean score for knowledge (77.66 percent) and self-reported practice (70.77 percent) were good, there was a low level of awareness and self-reported practice in some subsections such as optimal heating/cooling temperature, proper thawing techniques and eating raw egg. Female and married respondents had significantly higher mean knowledge score than males (p<0.001) and singles (p=0.04). Residents of regional areas acted more safely than capital city residents (p=0.01).

Research limitations/implications
Despite the good knowledge of some respondents regarding food safety, their food safety practices were poor. It can thus be suggested that the future studies have better focus on investigating the perceived barriers of consumers about food safety practices.

Practical implications
Although the mean knowledge and practice regarding food safety of Iranian consumers was good, yet there is the lack of knowledge and practice on some important factors related to food poisonings such as eating raw or lightly cooked egg or improper heating/thawing practices. So, it is important to develop proper food safety education programs emphasizing on these issues. According to lower food safety knowledge and practice of low-educated, single and male respondents, the educational programs should mainly focus on these groups.

Originality/value
For the development of effective food safety education programs in Iran, learning about the basic knowledge and practice of consumers is essential; however, there is limited data that directly tackles this issue in Iran.
Sensory optimization of nutritionally enriched strawberry yogurt
Authors: Barbosa Bruna Teodoro , Rodrigues Jéssica Ferreira , Bastos Sabrina Carvalho 
Published: January 2017

Purpose
People are increasingly concerned about food and health and are seeking enriched products. One way to add nutritional value to yogurt consists of the addition of nutritional flour. However, it is necessary to optimize formulations that meet the consumers’ expectations. Thus, the purpose of this paper is to aim at sensory optimization of a strawberry yogurt enriched with different flours.

Design/methodology/approach
The optimal concentrations of each flour were defined using the Just-about-right-scale test. Then, an acceptance test was used to assess the samples at optimal concentrations.

Findings
It was observed that the strawberry yogurt should include 1.275 percent golden flaxseed flour, 1.093 percent green banana flour, 1.075 percent eggplant flour and 3.420 percent oatmeal flour. All formulations had good acceptability and the yogurt added with the addition of golden flax flour and the traditional product received similar sensory acceptance. Thus, it is possible to add nutritional value to strawberry yogurt by maintaining its sensory quality.

Research limitations/implications
More detailed studies on the shelf-life of yogurt are necessary to enable the incorporation of flours into yogurt as heat, light and oxygen can reduce the beneficial effects of flours. Therefore, researchers should test the proposed propositions further.

Practical implications
Optimization of an enriched yogurt is a good alternative to provide a product that meets consumers’ expectations, besides adding value to the product. However, there are technological challenges when adding functional components in foods. Thus, this study aimed at sensory optimization of a strawberry yogurt enriched with different flours.

Social implications
The authors aimed to provide a healthy product to the market as well as contribute toward product variety in the market.

Originality/value
There are few studies in respect to the sensory aspects of enriched yogurts. Therefore, this work will aid future studies, supporting the optimization of functional products and contributing toward product variety in the market.
Green supply chain management: theoretical framework and further research directions
Authors: Dubey Rameshwar , Gunasekaran Angappa , Papadopoulos Thanos 
Published: January 2017

PurposeGreen or sustainable supply chain management (GSCM/SSCM) has in recent years attracted much attention from academia and practitioners in all part of the world. In recent years, all humanity has experienced severe climate change which is widely attributed to human activity. Harmful emissions have made a major contribution to recent climate change which presents major challenges and threats to the entire human race in form of global warming, earthquakes, hurricanes, tsunami and floods. The purpose of this paper is to propose a conceptual GSCM/SSCM framework contributing to knowledge-based view theory and systems theory (ST) and provide an exhaustive list of further research directions.Design/methodology/approachIn this paper the authors have used a systematic literature review to identify building blocks of the conceptual framework, which is the principal contribution of the present paper.FindingsIn this paper the authors have proposed a conceptual framework for sustainable supply chain network and at the end the authors have outlined further research directions.Research limitations/implicationsThe current paper is an attempt to develop a conceptual framework which is grounded in knowledge-based theory. The study helps to extent the prior works which lacks theory focused approach.Originality/valueThe present work has immense theoretical value and can be useful to the policy makers or practitioners engaged in GSCM practices.
University-based incubators’ performance evaluation: a benchmarking approach
Authors: Wann Jong-Wen , Lu Ta-Jung , Lozada Ina , Cangahuala Guillermo 
Published: January 2017

Purpose
The purpose of this paper is to understand the existing incubation practices and to develop suggestions for other incubations programs’ practitioners, by developing a benchmark study of outstanding Taiwanese university-based incubators (UBIs).

Design/methodology/approach
This research result is based on the methodology for generating a benchmarking from six outstanding Taiwanese UBIs and for other business incubators around the world.

Findings
According to this research result, the authors propose eight key performance indicators (KPIs): three for setting up and operating UBIs and five for incubator functions and services. Among those eight KPIs, the average set-up cost is US$595,000; the average number of incubatees is 22; the length of tenancy is four years; and the growth in incubatees’ turnover is around 15 percent.

Research limitations/implications
Even the samples were outstanding UBIs in Taiwan; for future research, this approach might be applied to a bigger number of incubation centers or UBIs.

Practical implications
Many countries or areas still lack experience in setting up and running business incubators; therefore, practical advices for the managers are crucial for the success of these business incubators, and this benchmarking methodology can be applicable in some of those cases.

Originality/value
The benchmarking methodology for setting up the values of each KPI and the evaluation approach.