scholarly journals Revisiting the Accounting Fraud Components: A Bottom-Up Approach Using the Twitter Platform

SAGE Open ◽  
2021 ◽  
Vol 11 (4) ◽  
pp. 215824402110581
Author(s):  
Roberto Tommasetti ◽  
Rodrigo de Oliveira Leite ◽  
Vinicius Mothé Maia ◽  
Marcelo Alvaro da Silva Macedo
Keyword(s):  
Social Media ◽  
Fraud Triangle ◽  
Accounting Fraud ◽  
Web Crawler ◽  
Top Down ◽  
Online Data ◽  
Bottom Up ◽  
Twitter Users ◽  
Main Components

Despite the relevant economic and reputational impact of fraud, research in this field remains fragmented. This study aims to create a new framework for accounting fraud, defining its main components from the social media user’s perspective. In terms of research technique, an online data collection using social media platform was used retrieving, through the phyton web crawler procedure, 43,655 tweets containing the phrase “accounting fraud” from July 2006 to December 2019. Individual words were identified and treated within the selected tweets, excluding stop words and, finally, using a sparsity index. The proposed methodology, which overcomes traditional survey inherent bias efficiently, contributes to bridging the divide between academia and society. We find that Twitter users shape the Accounting Fraud Hexagon, composed by (i) The Object and the Tool (of misrepresentation), being the Financials, (ii) The (Guilty) Fraudster, (iii) The Defrauded, (iv) Materiality, (v) The Consequences, and (vi) the Watchdog. Our research has several implications. Our research identifies additional “angles” of vision to the traditional fraud triangle-diamond-pentagon theories compared with the existing top-down conceptual frameworks. Also, since it uses a bottom-up instead of a top-down approach, the study allows a more comprehensive definition of accounting fraud, thus contributing to the debate for a common language in this field. We expect to encourage more research using social media as a tool to test the literature built on in vitro theories empirically.

Predictability of User Behavior in Social Media: Bottom-Up v Top-Down Modeling

2013 ◽  
Author(s):  
David Darmon ◽  
Jared Sylvester ◽  
Michelle Girvan ◽  
William M. Rand
Keyword(s):  
Social Media ◽  
User Behavior ◽  
Top Down ◽  
Bottom Up

Sensory regulation of quadrupedal locomotion: a top-down or bottom-up control system?

2012 ◽  
Vol 108 (3) ◽  
pp. 709-711 ◽  
Author(s):  
Yann Thibaudier ◽  
Marie-France Hurteau
Keyword(s):  
Control System ◽  
Central Pattern Generators ◽  
Top Down ◽  
Bottom Up ◽  
Sensory Inputs ◽  
Sensory Regulation ◽  
Before And After ◽  
Pattern Generators

Propriospinal pathways are thought to be critical for quadrupedal coordination by coupling cervical and lumbar central pattern generators (CPGs). However, the mechanisms involved in relaying information between girdles remain largely unexplored. Using an in vitro spinal cord preparation in neonatal rats, Juvin and colleagues ( Juvin et al. 2012 ) have recently shown sensory inputs from the hindlimbs have greater influence on forelimb CPGs than forelimb sensory inputs on hindlimb CPGs, in other words, a bottom-up control system. However, results from decerebrate cats suggest a top-down control system. It may be that both bottom-up and top-down control systems exist and that the dominance of one over the other is task or context dependent. As such, the role of sensory inputs in controlling quadrupedal coordination before and after injury requires further investigation.

(Invited) In Vitro and In Vivo Near-Infrared Imaging with Biocompatible Bottom-up and Top-Down-Synthesized Graphene Quantum Dots

2020 ◽  
Vol MA2020-01 (6) ◽  
pp. 648-648
Author(s):  
Anton V Naumov ◽  
Md Tanvir Hasan ◽  
Elizabeth Campbell ◽  
Ching-Wei Lin ◽  
Angela M. Belcher
Keyword(s):  
Quantum Dots ◽  
Near Infrared ◽  
Infrared Imaging ◽  
Graphene Quantum Dots ◽  
Top Down ◽  
Near Infrared Imaging ◽  
Bottom Up

scholarly journals Engineering Biological Tissues from the Bottom-Up: Recent Advances and Future Prospects

Micromachines ◽  
2021 ◽  
Vol 13 (1) ◽  
pp. 75
Author(s):  
Xiaowen Wang ◽  
Zhen Wang ◽  
Wenya Zhai ◽  
Fengyun Wang ◽  
Zhixing Ge ◽  
...  
Keyword(s):  
Tissue Engineering ◽  
Future Development ◽  
Biological Tissues ◽  
Future Prospects ◽  
Top Down ◽  
Bottom Up ◽  
Nano Technology ◽  
Critical Overview ◽  
Development Prospects

Tissue engineering provides a powerful solution for current organ shortages, and researchers have cultured blood vessels, heart tissues, and bone tissues in vitro. However, traditional top-down tissue engineering has suffered two challenges: vascularization and reconfigurability of functional units. With the continuous development of micro-nano technology and biomaterial technology, bottom-up tissue engineering as a promising approach for organ and tissue modular reconstruction has gradually developed. In this article, relevant advances in living blocks fabrication and assembly techniques for creation of higher-order bioarchitectures are described. After a critical overview of this technology, a discussion of practical challenges is provided, and future development prospects are proposed.

Development and Characterization of Oral Nanosuspension Using Esomeprazole Magnesium Trihydrate

2020 ◽  
Vol 10 (6) ◽  
pp. 909-917
Author(s):  
Surya Goel ◽  
Vijay Agarwal ◽  
Monika Sachdeva
Keyword(s):  
Particle Size ◽  
Zeta Potential ◽  
Dissolution Rate ◽  
Research Work ◽  
In Vitro Dissolution ◽  
Top Down ◽  
Bottom Up ◽  
Poloxamer 188 ◽  
Esomeprazole Magnesium

Background: Nanosuspension has arisen as a lucrative, remunerative, as well as a potent approach to improve the solubility and dissolution rate of poorly soluble drug entities. Several challenges are still present in this technology which need more research. Objective: The prime aim of this research work is to develop, optimize and characterize the oral nanosuspension using esomeprazole magnesium trihydrate as a drug candidate. Methods: The drug nanosuspensions were prepared using both approaches; Top-down and Bottom-up as the combinational approach. Poloxamer 188 was used as a stabilizer in this study. All the important formulation variables, like concentration of stabilizers that may influence characteristics of the nanosuspensions, were optimized. Formulation screening was performed using the optimization process, and the optimized nanosuspension was evaluated for its particle size, polydispersity index, zeta potential, shape, in vitro drug release and stability. Results: For optimization of drug nanosuspension, the effect of Poloxamer 188 concentration and esomeprazole concentration was investigated and the optimal values were 0.3% w/v and 4 mg/ml, respectively. The particle size of nanosuspensions was in the range of 185 to 1048 nm with varying the zeta potential values from -11.2 to -27.5 mV. The in vitro dissolution rate of esomeprazole was increased up to 3-folds, approximately (92% in 90 min) as compared with crude esomeprazole drug (31% in 90 min) due to the decrease in particle size. Conclusion: The result indicated that the combination of top-down and bottom-up approach used for preparing the oral nanosuspension is a suitable approach for poorly aqueous soluble drug moieties like esomeprazole magnesium.

Social Media and Society: Introduction to the Special Issue

2017 ◽  
Vol 61 (7) ◽  
pp. 647-652 ◽  
Author(s):  
Anatoliy Gruzd ◽  
Jenna Jacobson ◽  
Barry Wellman ◽  
Philip H. Mai
Keyword(s):  
Social Media ◽  
Web Of Science ◽  
Special Issue ◽  
Top Down ◽  
Bottom Up ◽  
Behavioral Scientist ◽  
Growing Body ◽  
Media Research ◽  
Social Media Research ◽  
The Impact

As a scholarly domain, social media research has come a long way since the term “social media” first appeared in the literature in the early 2000s. Since then, researchers across disciplines have been actively examining the impact of social media on society. According to Web of Science, there are currently over 19,000 academic articles that include the term “social media.” This special issue of American Behavioral Scientist adds to this rapidly growing body of social media research with a focus on exploring (1) networked influence, (2) transmission of (mis)information, and (3) online and offline, which points to an unstated struggle between top-down attempts by governments and large organizations to influence society and bottom-up citizen articulations of needs and actions.

(Invited) In Vitro and In Vivo Near-Infrared Imaging with Biocompatible Bottom-up and Top-Down-Synthesized Graphene Quantum Dots

2021 ◽  
Vol MA2021-01 (10) ◽  
pp. 534-534
Author(s):  
Anton V. Naumov ◽  
Md. Tanvir Hasan ◽  
Ching-Wei Lin ◽  
Angela Belcher ◽  
Jeffery Coffer ◽  
...  
Keyword(s):  
Quantum Dots ◽  
Near Infrared ◽  
Infrared Imaging ◽  
Graphene Quantum Dots ◽  
Top Down ◽  
Near Infrared Imaging ◽  
Bottom Up

ADVANCED TISSUE ENGINEERING STRATEGIES FOR VASCULARIZED PARENCHYMAL CONSTRUCTS

2014 ◽  
Vol 14 (01) ◽  
pp. 1430001 ◽  
Author(s):  
JIANKANG HE ◽  
FENG XU ◽  
YAXIONG LIU ◽  
ZHONGMIN JIN ◽  
DICHEN LI
Keyword(s):  
Tissue Engineering ◽  
Cell Types ◽  
Great Promise ◽  
Top Down ◽  
Bottom Up ◽  
Organ Specific ◽  
Recent Developments ◽  
Multiple Cell ◽  
Complex Structural

The fabrication of vascularized parenchymal organs to alleviate donor shortage in organ transplantation is the holy grail of tissue engineering. However, conventional tissue-engineering strategies have encountered huge challenges in recapitulating complex structural organization of native organs (e.g., orderly arrangement of multiple cell types and vascular network), which plays an important role in engineering functional vascularized parenchymal constructs in vitro. Recent developments of various advanced tissue-engineering strategies have exhibited great promise in replicating organ-specific architectures into artificial constructs. Here, we review the recent advances in top-down and bottom-up strategies for the fabrication of vascularized parenchymal constructs. We highlight the fabrication of microfluidic scaffolds potential for nutrient transport or vascularization as well as the controlled multicellular arrangement. The advantages as well as the limitations associated with these strategies will be discussed. It is envisioned that the combination of microfluidic concept in top-down strategies and multicellular arrangement concept in bottom-up strategies could potentially generate new insights for the fabrication of vascularized parenchymal organs.

scholarly journals A multi-modal proteomics strategy for characterizing posttranslational modifications of tumor suppressor p53 reveals many sites but few modified forms

2018 ◽  
Author(s):  
Caroline J. DeHart ◽  
Luca Fornelli ◽  
Lissa C. Anderson ◽  
Ryan T. Fellers ◽  
Dan Lu ◽  
...  
Keyword(s):  
Tumor Suppressor ◽  
Posttranslational Modifications ◽  
Direct Analysis ◽  
Tumor Suppressor P53 ◽  
Top Down ◽  
Combinatorial Explosion ◽  
Bottom Up ◽  
Post Translational Modifications ◽  
Chk1 Kinase

SummaryPost-translational modifications (PTMs) are found on most proteins, particularly on “hub” proteins like the tumor suppressor p53, which has over 100 possible PTM sites. Substantial crosstalk between PTM sites underlies the ability of such proteins to integrate diverse signals and coordinate downstream responses. However, disentangling the combinatorial explosion in global PTM patterns across an entire protein (“modforms”) has been challenging, as conventional peptide-based mass spectrometry strategies (so-called “bottom-up” MS) destroy such global correlations. Alternatively, direct analysis of intact and modified proteins using “top-down” MS retains global information. Here, we applied both strategies to recombinant p53 phosphorylated in vitro with Chk1 kinase, which exhibited 41 modified sites by bottom-up MS, but no more than 8 modified sites per molecule detected by top-down MS. This observation that many low-abundance modifications comprise relatively few modforms above a 1% threshold indicates that endogenous p53 PTM complexity may be more definable than previously thought.

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