scholarly journals Housekeeping Proteins in Meat Quality Research: Are They Reliable Markers for Internal Controls in Western Blot? - A Mini Review

2021 ◽  
Author(s):  
Chaoyu Zhai ◽  
Elisabeth J. Huff-Lonergan ◽  
Steven M. Lonergan ◽  
Mahesh N. Nair
Keyword(s):  
Western Blot ◽  
Meat Quality ◽  
Internal Control ◽  
Color Stability ◽  
Internal Controls ◽  
Alternative Methods ◽  
Western Blots ◽  
Quality Research ◽  
Aging Period ◽  
Slaughter Method

Advancements in technology and analytical methods enable researchers to explore the biochemical events that cause variation in meat quality. Among those, western blot techniques have been successfully used in identifying and quantifying the key proteins that have critical functions in the development of meat quality. Housekeeping proteins, like β-Actin, glyceraldehyde 3-phosphate dehydrogenase (GAPDH), and tubulins are often used as internal controls in western blots to normalize the abundance of the protein of interest. However, there are increasing concerns about using housekeeping proteins for western blot normalization, as these proteins do not demonstrate any loading differences above the relatively small total protein loading amounts of 10 μg. In addition, the interaction between these housekeeping proteins and the programmed cell death processes highlights the concerns about using the housekeeping protein as the internal control in meat quality research. Moreover, recent proteomic research has indicated that the abundance of some housekeeping proteins, like β-actin, GAPDH, and tubulin, can be altered by preslaughter stress, dietary supplementation, gender, slaughter method, genotype, breed, aging period, muscle type, and muscle portion. Furthermore, these housekeeping proteins could have differential expression in meat with differing color stability, tenderness, and water holding capacity. Therefore, this review aims to examine the realities of using housekeeping proteins as the loading control in meat quality research and introduce some alternative methods that can be used for western blot normalization.  

SISTEM INFORMASI PENERIMAAN BEA MASUK DI KPPBC NGURAH RAI

2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Armananda Didha Banuaji ◽  
Amrie Firmansyah
Keyword(s):  
Information System ◽  
Internal Control ◽  
Internal Controls ◽  
Alternative Methods ◽  
Import Duty ◽  
State Revenue ◽  
Internal Control System ◽  
Directorate General ◽  
Main Activity

ABSTRACT This study aims to discuss the information system of import duty that focuses on the procedure of receipt of import duties, potential threats to each process and internal control that has been carried out. This study uses a case study at the Ngurah Rai Customs and Excise Supervision Office, whose main activity is providing services and supervision on the importation of goods. This research was conducted with descriptive qualitative methods carried out from April to July 2016. Import duty and tax cycle in the context of imports of imported goods that enter through cargo at the Ngurah Rai Customs and Excise Supervision Office start from the import notification of goods, payment and repayment of customs obligations to the general state cash account, the process of issuing goods, and reporting income. The Ngurah Rai Customs and Excise Supervision and Service Office, in general, has implemented an internal control system properly, but there are still some weaknesses from the implementation of internal controls at the Ngurah Rai Customs and Excise Service Office. This study suggests that the Directorate General of Customs and Excise need to develop alternative methods as an anticipatory step if there is interference with the Indonesia National Single Window. Also, the Ngurah Rai Customs and Excise Supervision Service Office needs to develop alternative methods as an anticipatory step if the Service User Portal and the Service Computer System experience interference. Keywords; import duty, state revenue information system, state revenue module ABSTRAK Penelitian ini bertujuan untuk membahas sistem informasi penerimaan bea masuk yang berfokus kepada prosedur penerimaan bea masuk, potensi ancaman pada setiap proses, dan pengendalian internal yang telah dilakukan. Penelitian ini menggunakan studi kasus di Kantor Pengawasan dan Pelayanan Bea dan Cukai Ngurah Rai yang kegiatan utamanya adalah memberikan pengawasan  dan pelayanan  importasi barang. Penelitian ini dilakukan dengan metode kualitatif deskriptif yang dilakukan selama periode April sampai dengan Juli 2016. Siklus pendapatan Bea Masuk dan Pajak Dalam Rangka Impor atas barang impor yang masuk melalui kargo pada Kantor Pengawasan dan Pelayanan Bea dan Cukai Ngurah Rai dimulai dari pemberitahuan impor barang, pembayaran dan pelunasan kewajiban kepabeanan ke rekening kas umum negara, proses pengeluaran barang, serta pelaporan pendapatan. Kantor Pengawasan dan Pelayanan Bea dan Cukai Ngurah Rai secara umum telah melaksanakan sistem pengendalian internal dengan baik, namun masih terdapat beberapa kelemahan dari penerapan pengendalian internal di Kantor Pengawasan dan Pelayanan Bea dan Cukai Ngurah Rai. Penelitian ini menyarankan agar Direktorat Jenderal Bea Cukai perlu mengembangkan metode alternatif sebagai langkah antisipatif apabila Indonesia National Single Window dan Portal Pengguna Jasa maupun Sistem Komputer Pelayanan mengalami gangguan. . Kata Kunci; bea masuk, sistem informasi penerimaan negara, modul penerimaan negara

scholarly journals Utilizing Pork Exudate Metabolomics to Reveal the Impact of Aging on Meat Quality

Foods ◽  
2021 ◽  
Vol 10 (3) ◽  
pp. 668
Author(s):  
Qianqian Yu ◽  
Bruce Cooper ◽  
Tiago Sobreira ◽  
Yuan Kim
Keyword(s):  
Meat Quality ◽  
High Performance ◽  
Principal Component ◽  
Aging Treatment ◽  
Color Stability ◽  
Meat Tenderness ◽  
Aging Period ◽  
Postmortem Aging ◽  
Longissimus Lumborum ◽  
The Impact

This study was performed to assess the changes in meat quality and metabolome profiles of meat exudate during postmortem aging. At 24 h postmortem, longissimus lumborum muscles were collected from 10 pork carcasses, cut into three sections, and randomly assigned to three aging period groups (2, 9, and 16 d). Meat quality and chemical analyses, along with the metabolomics of meat exudates using ultra-high-performance liquid chromatography coupled with a quadrupole time-of-flight mass spectrometer (UHPLC-QTOF-MS) platform, were conducted. Results indicated a declined (p < 0.05) display color stability, and increased (p < 0.05) purge loss, meat tenderness, and lipid oxidation as aging extended. The principal component analysis and hierarchical clustering analysis exhibited distinct clusters of the exudate metabolome of each aging treatment. A total of 39 significantly changed features were tentatively identified via matching them to METLIN database according to their MS/MS information. Some of those features are associated with adenosine triphosphate metabolism (creatine and hypoxanthine), antioxidation (oxidized glutathione and carnosine), and proteolysis (dipeptides and tripeptides). The findings provide valuable information that reflects the meat quality’s attributes and could be used as a source of potential biomarkers for predicting aging times and meat quality changes.

The Severity of Internal Controls over Financial Reporting Deficiencies: Differences among Types and Industries

2014 ◽  
pp. 55-77
Author(s):  
Tatiana Mazza ◽  
Stefano Azzali
Keyword(s):  
Information Technology ◽  
Financial Reporting ◽  
Internal Control ◽  
Service Industry ◽  
Listed Companies ◽  
Internal Controls ◽  
Service Companies ◽  
Finance Industry ◽  
Material Weaknesses ◽  
Fixed Assets

This study analyzes the severity of Internal Control over Financial Reporting deficiencies (Deficiencies, Significant Deficiencies and Material Weaknesses) in a sample of Italian listed companies, in the period 2007- 2012. Using proprietary data the severity of the deficiencies is tested for account-specific, entity level and information technology controls and for industries (manufacturing and services vs finance industries). The results on ICD severity is compared with one of the most frequent ICD (Acc_Period End/Accounting Policies): for account-specific, ICD in revenues, purchase, fixed assets and intangible, loans and insurance are more severe while ICD in Inventory are less severe. Differences in ICD severity have been found in the characteristic account: ICD in loan and insurance for finance industry and ICD in revenue, purchase for manufacturing and service industry are more severe. Finally, we found that ICD in entity level and information technology controls are less severe than account specific ICD in all industries. However, the results on entity level and information technology deficiencies could also mean that the importance of these types of control are under-evaluated by the manufacturing and service companies.

PENGARUH PDRB DAN UKURAN TERHADAP INTERNAL CONTROL PEMERINTAH DAERAH DENGAN PAD SEBAGAI INTERVENING

ProBank ◽  
2018 ◽  
Vol 3 (1) ◽  
pp. 64-75
Author(s):  
Prima Utama Wardoyo Putro
Keyword(s):  
Internal Control ◽  
Central Government ◽  
Control Variable ◽  
Secondary Data ◽  
Internal Controls ◽  
Regional Government ◽  
Path Testing ◽  
Size Growth ◽  
Fiscal Balance ◽  
Research Populations

Law No 32 year on 2004 about Regional Government and Law No 33 years on 2004 about Fiscal Balance between the Central Government and Regional Government are a new regulation relating to the implementation of regional autonomy in Indonesia. Giving the authority to manage its own region required an internal control system that can monitor of all by central government. The problem in this study is: Is there are any influence between growth, size, and PAD through Regional Government Internal Controls weakness with PAD as an intervening variable. The research populations are the financial statements and reports on the results of the entire province in Indonesia totaling 33 provinces. Source of data which are used are secondary data, and data collection by using the documentation method. The results of partial testing showed that PAD and Growth have significant affects to the Internal Controls, whereas size has not significant effect. Simultaneous testing showed a significant effect between the independent and dependent variables. The test results path testing showed that growth has no significant effect to internal control through PAD as an intervening variable and size has a significant effect to internal control variable through PAD as an intervening variable. The results of determinant coefficient by simultan test amount 28.7%. Its mean that Internal Control can be explained by Growth, Size and PAD, the remaining 71.3% influenced by factors other than study. Keyword: Internal Control, Size, Growth, and Income

Real Earnings Management before and after Reporting SOX 404 Material Weaknesses

2015 ◽  
Vol 30 (1) ◽  
pp. 119-141 ◽  
Author(s):  
Tuukka Järvinen ◽  
Emma-Riikka Myllymäki
Keyword(s):  
Earnings Management ◽  
Internal Control ◽  
Internal Controls ◽  
Real Earnings Management ◽  
Public Disclosure ◽  
High Quality ◽  
The Public ◽  
Material Weaknesses ◽  
Internal Control System ◽  
Before And After

SYNOPSIS The purpose of this study is to investigate whether SOX Section 404 material weaknesses manifest in real earnings management behavior. The empirical findings indicate that, compared to companies with effective internal controls, companies with existing material weaknesses in their internal controls engage in more manipulation of real activities (particularly inventory overproduction). This implies that the weak commitment by management to provide effective internal control system and high-quality financial information relates to a tendency to use real earnings management methods. Moreover, we find evidence suggesting that companies employ real earnings management (overproduction and reduction of discretionary expenses) after disclosing previous year's material weaknesses. We conjecture that the public disclosure of material weaknesses induces management to strive to mitigate the expected negative reactions of stakeholders to the disclosure by engaging in real earnings management, which is not easily detected or constrained by outsiders. Overall, this study suggests that material weaknesses in internal controls signal an environment where management is more inclined to employ real earnings management.

The Search for Order in Municipal Administration: Herman A. Metz and the New York City Experience, 1898–1909

2020 ◽  
Vol 47 (1) ◽  
pp. 55-74
Author(s):  
Ryan P. McDonough ◽  
Paul J. Miranti ◽  
Michael P. Schoderbek
Keyword(s):  
New York ◽  
New York City ◽  
Internal Control ◽  
York City ◽  
Internal Controls ◽  
Data Availability ◽  
Financial Reports ◽  
The Public ◽  
Operational Activities ◽  
The City

ABSTRACT This paper examines the administrative and accounting reforms coordinated by Herman A. Metz around the turn of the 20th century in New York City. Reform efforts were motivated by deficiencies in administering New York City's finances, including a lack of internal control over monetary resources and operational activities, and opaque financial reports. The activities of Comptroller Metz, who collaborated with institutions such as the New York Bureau of Municipal Research, were paramount in initiating and implementing the administrative and accounting reforms in the city, which contributed to reform efforts across the country. Metz promoted the adoption of functional cost classifications for city departments, developed flowcharts for improved transaction processing, strengthened internal controls, and published the 1909 Manual of Accounting and Business Procedure of the City of New York, which laid the groundwork for transparent financial reports capable of providing vital information about the city's activities and subsidiary units. JEL Classifications: H72, M41, N91. Data Availability: Data are available from the public sources cited in the text.

Accelerated Filing Deadlines, Internal Controls, and Financial Statement Quality: The Case of Originating Misstatements

2015 ◽  
Vol 29 (3) ◽  
pp. 551-575 ◽  
Author(s):  
Colleen M. Boland ◽  
Scott N. Bronson ◽  
Chris E. Hogan
Keyword(s):  
Internal Control ◽  
Internal Controls ◽  
Data Availability ◽  
Financial Statement ◽  
Similar Increase ◽  
Section 404 ◽  
Regulatory Changes ◽  
Rule Change ◽  
Initial Decrease

SYNOPSIS We examine whether regulations requiring accelerated filing deadlines and internal control reporting and testing affect financial statement reliability. Unlike prior research, we examine whether these regulatory changes are associated with an increase in the likelihood that misstatements originate in the period following the respective change. If the implementation of these rules causes a misstatement, then the misstatement would most likely occur in the period immediately following the rule change. We provide evidence that accelerated filers (AFs) experience an increase in the likelihood of an originating misstatement following the acceleration of filing deadlines from 90 to 75 days. Large accelerated filers (LAFs), however, do not experience a similar increase following this acceleration or the subsequent acceleration from 75 to 60 days. After the implementation of the SOX Section 404 internal control requirements, we find that the likelihood of an originating misstatement declined for AFs but not for LAFs. Taken together, the findings suggest that, although AFs experienced an initial decrease in financial statement reliability, this decrease was temporary. Data Availability: Data are publicly available from the sources identified in the text.

Board Independence and Internal Control Weakness: Evidence from SOX 404 Disclosures

2016 ◽  
Vol 36 (2) ◽  
pp. 45-62 ◽  
Author(s):  
Yangyang Chen ◽  
W. Robert Knechel ◽  
Vijaya Bhaskar Marisetty ◽  
Cameron Truong ◽  
Madhu Veeraraghavan
Keyword(s):  
Internal Control ◽  
Internal Controls ◽  
Board Independence ◽  
Negative Relation ◽  
Internal Control Weaknesses ◽  
A Company ◽  
Jel Classifications

SUMMARY In this paper, we investigate whether board independence has an impact on the likelihood that a company reports weaknesses in internal controls. Using a sample of 11,226 firm-year observations spanning the period 2004–2012, we establish several findings. First, we document a negative relation between board independence and the disclosure of internal control weaknesses. We also document that the negative relation is stronger for firms with unitary leadership (combined positions of CEO and chairman) than for firms with dual leadership. Next, we show that board independence is associated with both fewer account-specific and company-level weaknesses. Finally, we show that board independence is associated with timely remediation of internal control weaknesses and that the implementation of Auditing Standard No. 5 in 2007 weakens the effect of board independence on the disclosure of ICW. JEL Classifications: G10; G18.

External Auditors' Involvement in the Internal Audit Function's Work Plan and Subsequent Reliance Before and After a Negative Audit Discovery

2016 ◽  
Vol 35 (4) ◽  
pp. 159-173 ◽  
Author(s):  
Byron J. Pike ◽  
Lawrence Chui ◽  
Kasey A. Martin ◽  
Renee M. Olvera
Keyword(s):  
Internal Control ◽  
Internal Audit ◽  
Internal Controls ◽  
Professional Standards ◽  
Data Availability ◽  
Internal Auditors ◽  
External Auditors ◽  
Internal Audit Function ◽  
Anchoring Bias ◽  
Before And After

SUMMARY To reduce redundancies and increase efficiency in the evaluation of internal controls (PCAOB 2007, 402–403), professional standards encourage coordination between external auditors and their clients' internal audit function (IAF). Recent surveys of internal auditors find that a component of this coordination is external auditors' involvement in developing the IAF's audit plans. Nevertheless, it is not known how such involvement affects external auditors' reliance on the internal control test work of the IAF, either before or after a negative audit discovery. Based on an experiment with 107 experienced auditors, we find that external auditors involved in the development of the IAF's audit plan perceive the IAF as more objective and that both objectivity and involvement contribute to these auditors' placing more reliance on the IAF as compared to external auditors with no involvement. This initial reliance results in the involved auditors' proposing reductions to the audit budget and re-performing less of the IAF's work. Consistent with an anchoring bias, we find that involvement leads to external auditors' continuing to place greater reliance on the IAF's work, even after they become aware of a negative audit discovery that should not have occurred had the client's controls been effective. Data Availability: Data are available from the authors on request.

Internal Control Quality and Bank Risk-Taking and Performance

2020 ◽  
Author(s):  
Matthew Baugh ◽  
Matthew Ege ◽  
Christopher G. Yust
Keyword(s):  
Internal Control ◽  
Risk Taking ◽  
Downside Risk ◽  
Internal Controls ◽  
Bank Risk ◽  
Material Weakness ◽  
Control Quality ◽  
Interest Income ◽  
Upside Risk ◽  
And Performance

Using a sample of bank-years from 2005 to 2017, we examine the effect of internal control quality on future risk-taking and performance. We find that banks that disclose a material weakness in internal controls have higher risk-taking and worse performance in the future, including having a higher (lower) likelihood of experiencing large losses (gains). These findings suggest that weak controls increase (reduce) downside (upside) risk-taking or conversely that strong controls increase (reduce) upside (downside) risk-taking. Path analyses suggest that 22.3 to 43.7 percent of the effect of internal control quality on future performance is through risk-taking. Additionally, material weaknesses are negatively associated with total asset, loan, interest income, and non-interest income growth, suggesting that internal control quality affects both core and non-core activities of banks. Overall, results suggest that strong internal controls improve bank risk-taking, in part through asymmetrically reducing downside risk-taking while facilitating upside risk-taking, ultimately improving bank performance.

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