scholarly journals Allergic Airway Disease Prevents Lethal Synergy of Influenza A Virus-Streptococcus pneumoniaeCoinfection

mBio ◽  
2019 ◽  
Vol 10 (4) ◽  
Author(s):  
Sean Roberts ◽  
Sharon L. Salmon ◽  
Donald J. Steiner ◽  
Clare M. Williams ◽  
Dennis W. Metzger ◽  
...  
Keyword(s):  
Influenza Virus ◽  
Streptococcus Pneumoniae ◽  
Influenza Infection ◽  
Airway Disease ◽  
Allergic Airway Disease ◽  
Bacterial Clearance ◽  
Content Type ◽  
Ifn Γ ◽  
The Impact ◽  
First Time

ABSTRACTFatal outcomes following influenza infection are often associated with secondary bacterial infections. Allergic airway disease (AAD) is known to influence severe complications from respiratory infections, and yet the mechanistic effect of AAD on influenza virus-Streptococcus pneumoniaecoinfection has not been investigated previously. We examined the impact of AAD on host susceptibility to viral-bacterial coinfections. We report that AAD improved survival during coinfection when viral-bacterial challenge occurred 1 week after AAD. Counterintuitively, mice with AAD had significantly deceased proinflammatory responses during infection. Specifically, both CD4+and CD8+T cell interferon gamma (IFN-γ) responses were suppressed following AAD. Resistance to coinfection was also associated with strong transforming growth factor β1 (TGF-β1) expression and increased bacterial clearance. Treatment of AAD mice with IFN-γ or genetic deletion of TGF-β receptor II expression reversed the protective effects of AAD. Using a novel triple-challenge model system, we show for the first time that AAD can provide protection against influenza virus-S. pneumoniaecoinfection through the production of TGF-β that suppresses the influenza virus-induced IFN-γ response, thereby preserving antibacterial immunity.IMPORTANCEAsthma has become one of the most common chronic diseases and has been identified as a risk factor for developing influenza. However, the impact of asthma on postinfluenza secondary bacterial infection is currently not known. Here, we developed a novel triple-challenge model of allergic airway disease, primary influenza infection, and secondaryStreptococcus pneumoniaeinfection to investigate the impact of asthma on susceptibility to viral-bacterial coinfections. We report for the first time that mice recovering from acute allergic airway disease are highly resistant to influenza-pneumococcal coinfection and that this resistance is due to inhibition of influenza virus-mediated impairment of bacterial clearance. Further characterization of allergic airway disease-associated resistance against postinfluenza secondary bacterial infection may aid in the development of prophylactic and/or therapeutic treatment against coinfection.

FATCA violation underlies latest US tax and securities fraud charges

2015 ◽  
Vol 16 (1) ◽  
pp. 74-76
Author(s):  
Miriam Fisher ◽  
Brian McManus
Keyword(s):  
Law Enforcement ◽  
Service Providers ◽  
Task Force ◽  
Tax Compliance ◽  
Financial Fraud ◽  
Securities Fraud ◽  
Content Type ◽  
The Impact ◽  
First Time ◽  
Practical Implications

Purpose – To explain the details and implications of a September 9, 2014 federal indictment, US v. Robert Bandfield, the first time a Foreign Account Tax Compliance Act (FATCA) violation has been charged as an “overt act” in furtherance of a tax conspiracy and securities fraud. Design/methodology/approach – Provides background, including the enactment of FATCA and the details of the indictment; describes an undercover investigation conducted by President Obama’s Financial Fraud Enforcement Task Force; and discusses the warnings this indictment sends to the global financial community. Findings – The indictment confirms the coordinated and aggressive tactics US law enforcement is now employing to investigate and prosecute offshore financial fraud. Practical implications – Banks and financial service providers need to be aware of the impact of enhanced US regulatory obligations and implement appropriate compliance measures. These institutions must also remain sensitive to risks presented by unscrupulous customers. Finally, they must be ready to manage appropriately information-gathering and investigatory inquiries originating with US authorities. Originality/value – Practical guidance from experienced tax controversy lawyers.

ManAGEment: the challenges of global age diversity for corporations and governments

2014 ◽  
Vol 27 (4) ◽  
pp. 553-568 ◽  
Author(s):  
John F. Mahon ◽  
Carla C.J.M. Millar
Keyword(s):  
Public Policy ◽  
Aging Workforce ◽  
Corporate Policies ◽  
Content Type ◽  
Age Diversity ◽  
Dependency Ratios ◽  
Multiple Dimensions ◽  
Global Age ◽  
The Impact ◽  
First Time

Purpose – The purpose of this paper is to investigate the challenges, worldwide of managing an aging workforce. The paper offers suggestions for public policy and for individual organizational approaches to developing, managing and motivating an aging workforce. Design/methodology/approach – The paper reviews in depth international literature, public policies and corporate policies that deal with an aging workforce. Findings – In virtually every nation in the world, society is aging and the costs to society – on multiple dimensions demand organizational action and changes in public policy. For the first time in recorded history the number of people aged 65+ will exceed those 15 and under starting in 2015. It is also predicted that those 80+ will be greater than those under 15 in Europe by 2060. Originality/value – This paper explores the impact of a worldwide aging society on the management of organizations and the demands that this aging will place on public policy. It addresses the profound impacts of changing dependency ratios on nations and on their future competitiveness.

The impact of qualified audit opinion on stock returns: an empirical study at Amman stock exchange

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rana Bayo Flees ◽  
Sulaiman Mouselli
Keyword(s):  
Stock Returns ◽  
Stock Exchange ◽  
Abnormal Returns ◽  
Market Model ◽  
Content Type ◽  
Going Concern ◽  
Study Approach ◽  
Audit Opinions ◽  
The Impact ◽  
First Time

Purpose This paper aims to investigate the impact of qualified audit opinions on the returns of stocks listed at Amman Stock Exchange (ASE) after the introduction of the recent amendments by the International Auditing and Assurance Standard Board (IAASB) on audits reporting and conclusions. It further investigates if results differ between first time qualified and sequenced qualifications, and between plain qualified opinion and qualifications with going concern. Design/methodology/approach Audit opinions’ announcements and stock returns data are collected from companies’ annual reports for the fiscal years 2016 to 2019 while stock returns are computed from stock closing prices published at ASE website. The authors apply the event study approach and use the market model to calculate normal returns. Cumulative abnormal returns (CARs) and average abnormal returns (AARs) are computed for all qualified audit opinions’ announcements. Findings The empirical evidence suggests that investors at ASE do not react to qualified audit opinions announcements. That is, the authors find an insignificant impact of qualified audit opinion announcements on stock returns using both CAR and AAR estimates. The results are robust to first time and sequenced qualifications, and for qualifications with going concern. Results are also robust to the use of risk adjusted market model. Research limitations/implications The insignificant impact of qualified audit opinions on stock returns have two potential conflicting research implications. First, the new amendments introduced to auditors’ report made them more informative and reduce the negative signals contained in the qualified opinions. That is, investors are now aware of the real causes of qualifications and not overreacting to the qualified opinion. Second, the documented insignificant impact confirms that ASE is not a semi-strong form efficient. Practical implications The apparent excessive use of qualifications should ring the bell on whether auditors misuse their power or companies are really in trouble. Hence, the Jordanian regulatory bodies need to warn auditors against the excessive use of qualifications on the one hand, and to raise the awareness of investors on the implications of auditors’ opinions on the other hand. Originality/value This study is innovative in twofold. First, it explores the impact of qualified audit opinions on stock returns after the introduction of new amendments by IAASB at ASE. In addition, it uses event study approach and distinguishes between first time qualified and sequenced qualifications, and between plain qualified opinion and qualifications with going concern. The results are consistent with efficient market theory and behavioral finance explanations.

COVID-19 news in USA and in China: Which is suitable in explaining the nexus among Bitcoin and Gold?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Abdelkader Derbali ◽  
Kamel Naoui ◽  
Lamia Jamel
Keyword(s):  
Design Methodology ◽  
Conditional Heteroskedasticity ◽  
Conditional Correlation ◽  
Predictive Capacity ◽  
Content Type ◽  
Dynamic Conditional Correlation ◽  
The Hours ◽  
Important Correlation ◽  
The Impact ◽  
First Time

Purpose The purpose of this paper is to examine empirically the impact of COVID-19 pandemic news in USA and in China on the dynamic conditional correlation between Bitcoin and Gold. Design/methodology/approach This paper offers a crucial viewpoint to the predictive capacity of COVID-19 surprises and production pronouncements for the dynamic conditional correlation (DCC) among Bitcoin and Gold returns and volatilities using generalized autoregressive conditional heteroskedasticity-DCC-(1,1) through the period of study since July 1, 2019 to June 30, 2020. To assess the unexpected impact of COVID-19, this study pursues the Kuttner’s (2001) methodology. Findings The empirical findings indicate strong important correlation among Bitcoin and Gold if COVID-19 surprises are integrated in variance. This study validates the financialization hypothesis of Bitcoin and Gold. The correlation between Bitcoin and Gold begin to react significantly further in the case of COVID-19 surprises in USA than those in China. Originality/value This paper contributes to the literature on assessing the impact of COVID-19 confirmed cases surprises on the correlation between Bitcoin and Gold. This paper gives for the first time an approach to capture the COVID-19 surprise component. Also, this study helps to improve financial backers and policymakers' comprehension of the digital currencies' market elements, particularly in the hours of amazingly unpleasant and inconspicuous occasions.

Reflections from the field (mountain, cityscape and park): walking for management development and links to being-in-the world, belonging and “Ba”

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Arthur F. Turner ◽  
Gareth Edwards ◽  
Catherine Latham ◽  
Harriet Shortt
Keyword(s):  
Leadership Development ◽  
Management Development ◽  
Learning And Development ◽  
Content Type ◽  
Personal Story ◽  
The World ◽  
Effective Use ◽  
The Impact ◽  
First Time

PurposeThe purpose of this paper, based on reflections from practice, is to shed light on the realities of using walking as a tool for learning and development. This is done through an initial analysis of longitudinal reflective data spanning seven years and connecting these reflections to the concepts: being-in-the-world, belonging and Ba.Design/methodology/approachThis research takes a practice based phenomenological and reflective approach. The value of this approach is to seek a new understanding, through three distinct conceptual frames, of the effective use of walking within management development.FindingsThe findings connect three conceptual approaches of being-in-the-world, belonging and “Ba” to the practicalities of delivery, thus encouraging practitioners and designers to deeply reflect on the role of walking in management development.Research limitations/implicationsA limitation is that this is largely a personal story exploring the impact of an intuitively developed set of interventions. Despite this, the paper represents a unique and deep interpretation of walking as a mechanism for management development.Practical implicationsThe paper concludes with three recommendations to practitioners wanting to use walking in management development programmes. These are: facilitators need to be familiar with their surroundings; they should look for spaces and places where participants can connect and build relationships; and organisers and sponsors need to recognise how walking not only consolidates knowledge but can help create knowledge too.Originality/valueThis is a unique, seven-year longitudinal study that broadens the theoretical focus of walking as a mechanism for management and leadership development that combines the theoretical lenses of being-in-the-world, belonging and “Ba”, the authors believe, for the first time in research on management development.

Empirical classification of European Foundation for Quality Management (EFQM) model enabler sub-criteria using a quadrant matrix

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Narasimha Murthy ◽  
Kuldip Singh Sangwan ◽  
Nuggenahalli S. Narahari
Keyword(s):  
Quality Management ◽  
Organizational Context ◽  
Underlying Structure ◽  
Content Type ◽  
Assessment Scores ◽  
Business Results ◽  
Efqm Model ◽  
European Foundation ◽  
The Impact ◽  
First Time

PurposeThe purpose of this paper is to examine how sub-criteria of the European Foundation for Quality Management (EFQM) model is structurally connected and influence each other. This paper also tries to find the underpinning logics in the EFQM model.Design/methodology/approachThe study uses the empirical methodology based on assessment scores of 58 different organizations to gauge the underlying structure, develop the construct and establish interlinkages among the various sub-criteria in the EFQM model. Statistical analysis is used to find the impact on results and cross influencing of criteria at the sub-criteria level. The factorial analysis is carried out using the Doe technique to create factorial plots for result categories (customer results, people results, society results and business results). The approach is to unravel (1) the role played by each sub-criterion of the model, (2) the effects of sub-criteria on the results of the EFQM model and (3) the influence of sub-criteria on the managerial aspects of the model in an organizational context.FindingsThe EFQM sub-criteria are categorised as promoters, proponents, defenders or detractors based on their impact on the results and cross-influence on each other. The study unfolded seven sub-criteria positively impacting the results and one sub-criterion negatively impacting the results if not handled properly. Out of 32 sub-criteria, nine sub-criteria are influencing more than six other sub-criteria.Originality/valueThe paper investigates, for the first time: (1) the role played by each sub-criteria of the model; (2) the relationships that are produced between these sub-criteria on the EFQM results and (3) identify how such sub-criteria would influence the managerial aspects of the model in an organizational context. This research develops underlying logics in the EFQM model using Doe factorial methods for overcoming the multi-collinearity.

Is the choice of less-polluting modes of transport for non-work purposes affected by socio-demographic factors? Evidence from India

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Taru Saigal ◽  
Arun Kr. Vaish ◽  
N.V. Muralidhar Rao
Keyword(s):  
Public Transportation ◽  
Demographic Factors ◽  
Sampling Technique ◽  
Policy Makers ◽  
Content Type ◽  
Mode Of Transport ◽  
Socio Demographic Factors ◽  
The Impact ◽  
First Time ◽  
The City

PurposeUsing survey data of a developing country city, this study aims to examine the impact of different socio-demographic factors on the choice of less-polluting modes of transport for purposes other than work.Design/methodology/approachStratified random sampling technique is employed and data on socio-demographic characteristics and mode of transport used is collected. Descriptive statistics complemented with a logit model of choice probabilities is implemented on the data obtained.FindingsMajority of the population in the city uses motorized means of transportation irrespective of the socio-demographic changes existing among them. Women, the individuals belonging to the youngest age group, the least economically well-off group of people, the least educated and the non-working are the individuals more likely to use more of less-polluting modes and less of more-polluting modes for non-work purposes as compared to their counterparts.Research limitations/implicationsThe study also calls for the development of an efficient and secured system of public transportation and non-motorized transportation in the city in such a way so as to neither hamper the goal of sustainability nor the goal of empowerment.Originality/valueTo the best of the authors’ knowledge, this is the first time a comprehensive analysis of the influence of socio-demographic factors on choice of type of mode of transport is carried out in this region of the developing world. This analysis will facilitate the policy makers in catering to the transportation needs of different segments of the society.

scholarly journals A Common Food Glycan, Pectin, Shares an Antigen with Streptococcus pneumoniae Capsule

mSphere ◽  
2020 ◽  
Vol 5 (2) ◽  
Author(s):  
Moon H. Nahm ◽  
Jigui Yu ◽  
Jiri Vlach ◽  
Maor Bar-Peled
Keyword(s):  
Immune Response ◽  
Streptococcus Pneumoniae ◽  
Immune Responses ◽  
Pneumococcal Vaccine ◽  
Cross Reactivity ◽  
Food Plants ◽  
Content Type ◽  
Plant Foods ◽  
Vaccine Responses ◽  
The Impact

ABSTRACT We are exposed daily to many glycans from bacteria and food plants. Bacterial glycans are generally antigenic and elicit antibody responses. It is unclear if food glycans’ sharing of antigens with bacterial glycans influences our immune responses to bacteria. We studied 14 different plant foods for cross-reactivity with monoclonal antibodies (MAbs) against 24 pneumococcal serotypes which commonly cause infections and are included in pneumococcal vaccines. Serotype 15B-specific MAb cross-reacts with fruit peels, and serotype 10A MAb cross-reacts with many natural and processed plant foods. The serotype 10A cross-reactive epitope is 1,6-β-galactosidase [βGal(1-6)], present in the rhamno-galacturonan I (RG-I) domain of pectin. Despite wide consumption of pectin, the immune response to 10A is comparable to the responses to other serotypes. An antipectin antibody can opsonize serotype 10A pneumococci, and the shared βGal(1-6) may be useful as a simple vaccine against 10A. Impact of food glycans should be considered in host-pathogen interactions and future vaccine designs. IMPORTANCE The impact of food consumption on vaccine responses is unknown. Streptococcus pneumoniae (the pneumococcus) is an important human pathogen, and its polysaccharide capsule is used as a vaccine. We show that capsule type 10A in a pneumococcal vaccine shares an antigenic epitope, βGal(1-6), with pectin, which is in many plant foods and is widely consumed. Immune response to 10A is comparable to that seen with other capsule types, and pectin ingestion may have little impact on vaccine responses. However, antibody to pectin can kill serotype 10A pneumococci and this shared epitope may be considered in pneumococcal vaccine designs.

scholarly journals The impact of the GST on mortgage pricing of Australian credit unions

2014 ◽  
Vol 27 (1) ◽  
pp. 37-51 ◽  
Author(s):  
Benjamin Liu ◽  
Allen Huang ◽  
Brett Freudenberg
Keyword(s):  
Credit Unions ◽  
Multivariate Regression Analysis ◽  
Yield Spreads ◽  
Content Type ◽  
Goods And Services ◽  
Mortgage Pricing ◽  
Effective Yield ◽  
Interest Margins ◽  
The Impact ◽  
First Time

Purpose – The purpose of this paper is to investigate the impact of the Goods and Services Tax (GST) on mortgage pricing and to measure the GST shifting ratio of Australian credit unions. Design/methodology/approach – Using the proprietary data from 79 credit unions in Australia, we perform multivariate regression analysis on the effect of the GST on mortgage effective yield spreads and interest margins, respectively. We also introduce a model that is used to measure the GST shifting ratio. Findings – We document that the introduction of the GST in July 2000 led to the substantial rise in mortgage costs charged by credit unions in the post-GST periods. Overall, the GST alone contributed to the increase of effective yield spreads and interest margin by 65.3 and 70.1 basis points, respectively. As measured by the GST-shifting ratio, credit unions passed more than twice of the GST rate. This suggests GST over-shifting, and it is generally consistent with tax over-shifting literature. Originality/value – This is the first time the GST shifting ratio has been robustly measured with the use of multivariate models on mortgage costs.

ShariahSupervisory Board Report (SSBR) in Islamic banks

2018 ◽  
Vol 11 (2) ◽  
pp. 274-296 ◽  
Author(s):  
Abdul Rafay ◽  
Saqib Farid
Keyword(s):  
Impression Management ◽  
Supervisory Board ◽  
Investor Behavior ◽  
Islamic Banks ◽  
Content Type ◽  
Islamic Bank ◽  
Belief Adjustment ◽  
The Impact ◽  
First Time ◽  
Practical Implications

PurposeThe primary purpose of this study is to determine the impact of information ordering inShariahSupervisory Board Report (SSBR) on investors’ behavior and perception about the performance of Islamic bank in terms ofShariahcompliance and other conventional parameters.Design/methodology/approachThe study used the belief adjustment model to evaluate the desired effects of ordering positive and negative information (if any) in SSBR of an Islamic bank. This study extends the previous literature on information ordering as a pioneer experimental study in emerging economies.FindingsEvidence shows that investors and technical users of performance reports consider SSBR as significant for financial and investment decisions from the Islamic perspective. The results indicate that the primacy effect does exist and is statistically significant.Practical implicationsThe SSBR provides the management with an excellent opportunity to communicate and convince the investors aboutShariahcompliance features of an Islamic bank. Additionally, it also highlights the functional use of impression management to manipulate the investor’ behavior and perception.Originality/valueFor the first time, this study specifically investigates the effect of conscious information ordering in SSBR of Islamic banks on investors perceptions and behaviors.

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