bluuebunny/crossref_metadata_2025_split huggingface dataset:
In vitro and In silico Antibacterial Evaluation of N-Methyl-2-phenylmaleimides
Authors: Fourie Carla , Bezuidenhout Johannes Jacobus , Petzer Anél , Petzer Jacobus Petrus , Cloete Theunis Theodorus 
Published: August 2023

Background:
Novel antibiotics are needed to stem the rise of antimicrobial resistance. N-Methyl-2-phenylmaleimide (NMP) compounds previously synthesised by our research group are structural analogues of 2,3,5-substituted perhydropyrrolo[3,4-d]isoxazole-4,6-diones found by others to have antibacterial activity.

Objectives:
This study aims to explain the significance of NMPs and their antibacterial activity. The antibacterial activity of the NMPs was determined against Enterococcus faecium, Staphylococcus aureus, Klebsiella pneumoniae, Acinetobacter baumannii, and Pseudomonas aeruginosa. The partition coefficient of the NMPs and a pharmacophore model were used to explain their antibacterial activity.

Methods:
The Kirby Bauer Disc diffusion method was used to screen the NMPs for activity, while the broth microdilution method was used to determine the minimum inhibitory concentration (MIC) and minimum bactericidal concentration (MBC) of the active NMPs. Using the in vitro antibacterial activity of 2,3,5-substituted perhydropyrrolo[3,4-d]isoxazole-4,6-diones, a common feature pharmacophore model was constructed and validated. The rank score, fit value, enrichment factor (EF20%), and receiver operating characteristic area under the curve (ROC-AUC) were used as validation metrics.

Results:
The NMPs were only active against S. aureus, with compound 3 (4 µg/ml) being the most active. The majority of NMPs were bacteriostatic. A common feature pharmacophore model was validated (rank score: 120.5; fit value: 4; EF20%: 4.3; ROC-AUC: 0.9 ± 0.03) and showed that three hydrogen bond acceptors and a ring aromatic region are important for activity. Comparing the partition coefficient of the NMPs to their MIC a statistically significant correlation was found.

Conclusion:
NMPs can be used as lead compounds in future studies. The validated pharmacophore model and partition coefficient can be used to develop more active compounds.
Interplay of miRNA-TF-Gene Through a Novel Six-node Feed-forward
Loop Identified Inflammatory Genes as Key Regulators in Type-2 Diabetes
Authors: Bhat Gayathri Shama , Keshav Tarakad Ranganatha , Hariharapura Raghu Chandrashekar , Fayaz Shaik Mahammad Abdul 
Published: August 2023

Background:
Intricacy in the pathological processes of type 2 diabetes (T2D) invites a need
to understand gene regulation at the systems level. However, deciphering the complex gene modulation
requires regulatory network construction,

Objective:
The study aims to construct a six-node feed-forward loop (FFL) to analyze all the diverse
inter- and intra- interactions between microRNAs (miRNA) and transcription factors (TF) involved in
gene regulation.

Methods:
The study included 644 genes, 64 TF, and 448 miRNA. A cumulative hypergeometric test
was employed to identify the significant miRNA-miRNA and miRNA-TF interaction pairs. In addition,
experimentally proven TF-TF pairs were incorporated for the first time in the regulatory network to
discern gene regulation. The networks were analyzed to identify crucial genes involved in T2D.
Following this, gene ontology was predicted to recognize the biological function that is crucial in T2D.

Results:
In T2D, the lowest gene regulation for a composite FFL occurs through a four-node FFL
variant1 (TF- miRNA-miRNA-Gene, n=14) and the highest regulation via a five-node FFL variant2
(TF-TF-miRNA-Gene, n=353). However, the maximum gene regulation occurs via six-node miRNA
FFL (miRNA-miRNA-TF-TF-gene-gene, n=23987). Subnetworks derived from the six-node miRNATF-
gene regulatory networks identified interactions among TP53 and NFkB, hsa-miR-125-5p and hsamiR-
155-5p.

Conclusion:
The core regulation occurs through TP53, NFkB, hsa-miR-125-5p, and hsa-miR-155-5p
FFL implicating the association of inflammation in the pathogenesis of T2D, which occurs majorly via
six-node miRNA FFL. Thus regulatory network provides broader insights into the pathogenesis of T2D
and can be extended to study the inflammatory mechanisms in various infections.
Rheology Assessment of Mortar Materials for Additive Manufacturing
Authors: Pedrosa Ana , Gaspar Florindo 
Published: August 2023

Abstract:
This review article discusses the relevant rheological tests to evaluate the properties of
compositions applied to the 3D printing of concrete (3DCP). These materials must rapidly develop
rigidity and resistance, avoiding the collapse of the printed structure, with suitable buildability
and other state properties, such as extrudability. A good balance must be maintained between
properties and rheological parameters, such as yield stress and viscosity. Cohesion, Young's
modulus, and thixotropy are also among the parameters used in these evaluations. The rheological
tests addressed are the rheometer, direct shear test, uniaxial unconfined compression test, and
penetration test. Their limitations must be taken into account to obtain accurate values of the rheological
parameters. It was found that the most used test is the rheometer, and the test that needs
to be further studied is the penetration test. Hence, it is recommended to search for a more expeditious
method related to the rheological assessment to facilitate obtaining the associated parameters
in a simple way.
Mucormycosis: A Serious Catastrophe Involving COVID-19 Patients
Authors: Dangi Neha , Mehendiratta Himanshu , Sharma Shikha 
Published: August 2023

Abstract:
With the global pandemic, COVID-19, spurred on by the "Severe Acute Respiratory Syndrome
Corona Virus-2 (SARS-CoV-2)," India has been greatly impacted. With a rare fungus known as Mucormycosis,
the second wave of COVID-19 significantly impacted the Indian population after the initial
phase. Mucormycosis is also known as "black fungus" because of the necrosis of infected skin tissue,
which causes it to become black. It is caused by Mucoromycetes, members of the Zygomycetes order and
the Mucorales class. COVID-19's effects on various comorbid ailments, such as diabetes, heart problems,
and immune-compromised states, range from mild to severe to life-threatening. Mucormycosis moulds
are more likely to affect patients who have hyperglycemia, ketoacidosis, solid organ or bone marrow
transplantation, liver cirrhosis, or neutropenia. To eliminate Mucormycosis, four primary variables must
be addressed: early diagnosis, eradication of predisposing factors, prompt antifungal treatment with surgical
removal of all diseased tissues, and adjuvant therapies. Here, the present review discusses the clinical
aetiology, symptoms, diagnosis, and therapy for black fungus. The study leads to the conclusion that the
use of immunosuppressant medication to combat COVID-19 also elevates the possibility of being infected
with mucormycotic.
Telehealth Use During the COVID-19 Pandemic Among Veterans and Nonveterans: Web-Based Survey Study
Authors: Shoemaker Holly E , Thorpe Alistair , Stevens Vanessa , Butler Jorie M , Drews Frank A , Burpo Nicole , Scherer Laura D , Fagerlin Angela 
Published: August 2023

Background
In the first year of the COVID-19 pandemic, studies reported delays in health care usage due to safety concerns. Delays in care may result in increased morbidity and mortality from otherwise treatable conditions. Telehealth provides a safe alternative for patients to receive care when other circumstances make in-person care unavailable or unsafe, but information on patient experiences is limited. Understanding which people are more or less likely to use telehealth and their experiences can help tailor outreach efforts to maximize the impact of telehealth.

Objective
This study aims to examine the characteristics of telehealth users and nonusers and their reported experiences among veteran and nonveteran respondents.

Methods
A nationwide web-based survey of current behaviors and health care experiences was conducted in December 2020-March 2021. The survey consisted of 3 waves, and the first wave is assessed here. Respondents included US adults participating in Qualtrics web-based panels. Primary outcomes were self-reported telehealth use and number of telehealth visits. The analysis used a 2-part regression model examining the association between telehealth use and the number of visits with respondent characteristics.

Results
There were 2085 participants in the first wave, and 898 (43.1%) reported using telehealth since the pandemic began. Most veterans who used telehealth reported much or somewhat preferring an in-person visit (336/474, 70.9%), while slightly less than half of nonveterans (189/424, 44.6%) reported this preference. While there was no significant difference between veteran and nonveteran likelihood of using telehealth (odds ratio [OR] 1.33, 95% CI 0.97-1.82), veterans were likely to have more visits when they did use it (incidence rate ratio [IRR] 1.49, 95% CI 1.07-2.07). Individuals were less likely to use telehealth and reported fewer visits if they were 55 years and older (OR 0.39, 95% CI 0.25-0.62 for ages 55-64 years; IRR 0.43, 95% CI 0.28-0.66) or lived in a small city (OR 0.63, 95% CI 0.43-0.92; IRR 0.71, 95% CI 0.51-0.99). Receiving health care partly or primarily at the Veterans Health Administration (VA) was associated with telehealth use (primarily VA: OR 3.25, 95% CI 2.20-4.81; equal mix: OR 2.18, 95% CI 1.40-3.39) and more telehealth visits (primarily VA: IRR 1.5, 95% CI 1.10-2.04; equal mix: IRR 1.57, 95% CI 1.11-2.24).

Conclusions
Telehealth will likely continue to be an important source of health care for patients, especially following situations like the COVID-19 pandemic. Some groups who may benefit from telehealth are still underserved. Telehealth services and outreach should be improved to provide accessible care for all.
The Influence of Increased Financial Flexibility on Small Accounting Firms' Public Audit Client Portfolios: Evidence from the Paycheck Protection Program
Authors: Chen Yuzhou , Dearden Stuart M. , Seidel Timothy A. 
Published: August 2023

SUMMARY
In this study, we examine whether increased financial flexibility afforded by the Paycheck Protection Program (PPP) affects small accounting firms’ public audit client portfolio decisions. We find some evidence suggesting that accounting firms receiving PPP loans exhibit greater public audit client selectivity. Specifically, accounting firms receiving PPP loans exhibit an increased likelihood of auditor switching and engage new clients that exhibit less financial and auditor business risk but greater potential for profitability relative to departing clients. Relative to both departing and continuing clients, new clients of firms receiving PPP loans exhibit some evidence of lower audit risk. Collectively, the results provide some evidence to suggest that the increased financial flexibility afforded through the PPP loans provided smaller accounting firms an opportunity to selectively manage their public audit client portfolio.
Data Availability: Data are available from the public sources cited in the text.
JEL Classifications: M42; M48.
The Influence of Campaign Contribution Disclosure on Voter Support for Tax Initiatives: Evidence from Washington’s “Keep Groceries Affordable Act of 2018”
Authors: Barnes Beau Grant , Gramlich Jeffrey , Lee Jonathan E. 
Published: August 2023

ABSTRACT
We examine the effect of campaign financial disclosures on support for Washington State Initiative 1634, a ballot initiative aimed at limiting tax increases on soda. In an experimental setting, we assess the effect of financial disclosures when paired with the actual textual arguments provided to Washington State voters and the effect of financial disclosures when paired with more complementary textual arguments. We find evidence that financial disclosures influence changes in voter support for the tax initiative. Specifically, our findings indicate that disclosing the top financial contributors “for” and “against” the initiative provides decision-relevant information to voters. Thus, policymakers should consider (1) making donor disclosures freely available in voter information guides, (2) eliminating special-interest group techniques that hide the sources of contributions, and (3) erring on the side of caution when constituents seek to remove ballot-related financial reporting requirements.
The Impact of Audit Committee Skepticism and Reward Power on Auditor Communications with the Audit Committee
Authors: Krishnamoorthy Ganesh , Wright Arnold , Wright Nicole S. 
Published: August 2023

ABSTRACT
Auditing standards emphasize the importance of strong auditor communications with the audit committee to enhance financial reporting quality. This study examines the effects of audit committee skepticism and reward power, two pervasive audit committee characteristics, on auditor communications with the audit committee. Drawing on accountability theory, we predict and find that greater audit committee skepticism and reward power induce the auditor to communicate more information and report on a more timely basis. Seventy-nine audit partners and managers participated in an experiment where we manipulate between-subjects high or low audit committee skepticism (quantity of probing questions) and high or low reward power (exercising full authority to hire/compensate the auditor versus relying on management). Participants responded to a realistic case regarding an inventory obsolescence issue. A follow-up experiment with 30 participants indicates significant mediation for accountability. The findings underscore the importance of audit committee skepticism and reward power in enhancing auditor communications.
Partner-Track Aspirations in Public Accounting: Comparisons between Partners and Nonpartners
Authors: Barnes Beau Grant , Cussatt Marc , Dalton Derek W. , Harp Nancy L. 
Published: August 2023

SYNOPSIS
Partner aspirations (i.e., an employee’s desire to make partner) benefit accounting firms by promoting succession planning and reducing unwanted employee turnover. Further, female partner aspirations are critical for firms striving to achieve gender equity at the partner level. Prior research has begun to examine partner aspirations (e.g., Jones and Iyer 2020); however, little is known about how partner and nonpartner attitudes and values differ regarding the benefits and sacrifices required of the partner track. We survey 224 public accounting professionals (101 partners and 123 nonpartners) to systematically compare partner and nonpartner attitudes and values. By identifying mismatches in perceptions between these two groups, our results direct firm leadership to specific issues most detrimental to partner aspirations. Our comparisons by gender provide further insight into specific issues that firms need to address to increase female partner aspirations.
Data Analytics for Undergraduate Tax Students: An Alteryx Case Study for MACRS Depreciation
Authors: Cheng Christine , Rhoades-Catanach Shelley , Watson Luke 
Published: August 2023

ABSTRACT
The increasing use of data analytics in the accounting profession necessitates development of instructional cases that teach students how to use data analytics tools to solve common accounting problems. While there has been an emphasis on data analytics cases for graduate education, we recognized a need for such cases at the undergraduate level to prepare students for internships, careers, and graduate education. This case meets this important need by introducing Alteryx in a typical tax setting—the calculation of Modified Accelerated Cost Recovery System (MACRS) depreciation. The learning objectives are to: (1) extend knowledge of data analytics; (2) develop skills using Alteryx to extract, transform, and load data; (3) demonstrate understanding of tax rules for computing depreciation; and (4) develop effective written communication skills.
Technology Agility Supported by a Growth Mindset: A New Requirement for Accounting Curricula
Authors: Baldwin Amelia Annette , Chiu Victoria , Liu Qi , Muehlmann Brigitte 
Published: August 2023

ABSTRACT
Technology agility among accounting graduates and faculty is required by AACSB in Standard A5. Similarly, recent CPA exam changes call for emphasis on data analytics, digital acumen, and a strong foundation in technology in order to prepare new CPAs to deal with emerging technologies. This article provides a resource for accounting faculty and program leaders who are embracing technology agility. It explains the role of technology agility as a leading indicator of business agility and addresses the curricular components to which accounting educators are expected to apply it. The growth mindset in both faculty and students is discussed. The shared pedagogical concerns in information systems and data analytics disciplines are described. Design thinking is introduced as an approach to develop growth mindset, a creative thinking tool and a strategy follow. Faculty and academic unit leaders are encouraged to practice technology agility in accounting and to embrace it in all courses.
Driving and Inhibiting Factors for Implementing Audit Analytics in an Internal Audit Function
Authors: Ramadhan M. Gilang , Janssen Marijn , van der Voort Haiko 
Published: August 2023

ABSTRACT
Internal audit function (IAF) effectiveness can be improved by embracing Audit Analytics (AA). However, despite its promises, AA implementation remains limited. Although there is research on AA implementation in general, there needs to be an overview of insight into inhibiting and driving factors for internal auditing. This paper examines those driving and inhibiting factors by exploring the literature on AA implementation. The initial search revealed 98 uniquely identified papers. Further filtering and the additional search returned 42 articles, which were analyzed in detail. The analysis resulted in 12 driving and 23 inhibiting factors, grouped into internal, regulation, data, infrastructure, and audit practice categories. The literature shows that IAF encounters multiple and intertwined factors in AA implementation and needs to anticipate those factors. Moreover, AA implementation affects IAF’s parts and stakeholders differently, requiring internal and external collaboration. Building on these insights, we provide recommendations for further research.
JEL Classifications: M42; M49; O32.
The Tales of a White-Collar Criminal: Can You Ever Ethically Recover?
Authors: Henderson Susan A. , Ryabova Tatyana S. 
Published: August 2023

ABSTRACT
This case study presents guidelines on introducing real-world, white-collar fraud scenarios into the classroom by promoting critical thinking and utilizing three steps: identify, analyze, and conclude. This paper encourages educators to incorporate presentations from former white-collar criminals into classroom discussions. Our case study was tested by inviting our students to a presentation given by the former Chief Financial Officer (CFO) of Enron, Mr. Andrew Fastow, about his white-collar crimes. Based on a voluntary survey provided to the students after completion, we found that case study drastically increased student interest in ethics. They reported gaining a new perspective and becoming more aware of ethical and unethical behaviors; they were better prepared to face ethical dilemmas in the future. This case can be adopted for any former white-collar criminal speaker.
Electronic Evidence: A Framework for Applying Digital Forensics to Data Base
Authors: Boumediene Salem , Boumediene Salma 
Published: August 2023

ABSTRACT
Accounting data bases contain much information reflecting a company’s financial performance, clients, suppliers, and other relevant information about the company’s activities. Thus, attracting criminal activity is empowered by a wide range of new and evolving digital technologies. More interestingly, all of these electronic media create digital traces, providing useful information for the digital investigation process. As digital crime targeting millions of pieces of sensitive information from data bases is rising, specific expertise and an informed approach in data base forensics are required. This study suggests an enhanced meta-framework, named data base evidence finding investigation (DEFI), to investigate an accounting data base to detect tampering. DEFI offers more targeted and streamlined guidance for data base experts to perform investigations while preserving the digital evidence's integrity and leaving it unchanged. Using an example, we demonstrate that the proposed enhanced meta-framework can guide the detection of suspicious transactions in an accounting data base.
Do Employees Waive Financial Red Flags through the Glassdoor?
Authors: Dunham Lee M. , Garcia John , Grandstaff Jaime L. , Wei Sijing 
Published: August 2023

ABSTRACT
We use Glassdoor employee rating measures to examine the relationship between employee perceptions about their employer and the employer’s level of financial distress, proxied by Bloomberg’s one-year default probability. Our results indicate that improvements (deterioration) in Glassdoor ratings reveal a decrease (increase) in the average firm’s level of financial distress. We also find that the relation between a firm’s level of financial distress and Glassdoor ratings is not uniform across all firms: the relation is stronger for small and mid-capitalization firms. By establishing a relationship between Glassdoor ratings and the level of financial distress, our study adds to the forensic accounting literature and shows that Glassdoor ratings can help auditors, regulators, investors, and market participants predict future concerns relating to financial distress. Our results suggest that employee perceptions provide an early warning for financial red flags, as the pressures from financial distress increase the risk of fraudulent behaviors.
Data Availability: On request.
JEL Classifications: G33; G41; M14; M41.
Financial Reporting Quality and Myopic Investments: Theory and Evidence
Authors: Geng Heng , Zhang Cheng , Zhou Frank S. 
Published: August 2023

ABSTRACTWe present theory and empirical evidence that greater financial reporting quality can incentivize myopic investments. In the model, greater financial reporting quality increases investor response to earnings, elevating the manager’s incentive to invest myopically to improve earnings. Using the setting of Big N auditors’ acquisitions of non-Big Ns, which increased investor response to earnings for the acquired client firms, we find evidence supporting myopic investments. Specifically, acquired clients decrease intangible investments, particularly when (1) the increase in investor response to earnings is larger and (2) the horizon of shareholders is shorter. The investment decrease is inefficient, as evidenced by reduced profitability, fewer exploratory innovations, and other measures.JEL Classifications: G14; G34; M41; M42; O31; O34; N22.