The Impact of Client and Auditor Gender on Auditors’ Judgments (Retracted)

2009 ◽  
Vol 23 (1) ◽  
pp. 1-18 ◽  
Author(s):  
Anna Gold ◽  
James E. Hunton ◽  
Mohamed I. Gomaa
Keyword(s):  
Additional Research ◽  
Experimental Task ◽  
Journal Entry ◽  
Measured Variable ◽  
Male And Female ◽  
Consensus Opinion ◽  
Male Client ◽  
The Impact

SYNOPSIS: This study assesses the influence of client gender and auditor gender on auditors’ judgments. In an experimental task, a client offers unverified explanations as to why the auditor’s initial proposed adjusting journal entry (AJE) to lower the inventory value should not be recorded. The design includes one randomly manipulated variable (client gender: male or female) and one measured variable (auditor gender: male or female). The dependent variable assesses the influence of the client’s explanations on the auditor’s final proposed AJE recommendation. The results indicate that both male and female auditors exhibited a male favorability; that is, they were persuaded more by a male than female client to change their initial AJE recommendation. Furthermore, female auditors were more influenced by a male client and less influenced by a female client than male auditors. Using an expert panel’s consensus opinion as a benchmark for the “best” solution, the male auditors were more accurate than female auditors, irrespective of client gender. Additional research will aid in substantiating, determining the limits, and generalizing the findings.

scholarly journals The Influence of Diet and Sex on the Gut Microbiota of Lean and Obese JCR:LA-cp Rats

2021 ◽  
Vol 9 (5) ◽  
pp. 1037
Author(s):  
Craig Resch ◽  
Mihir Parikh ◽  
J. Alejandro Austria ◽  
Spencer D. Proctor ◽  
Thomas Netticadan ◽  
...  
Keyword(s):  
Gut Microbiota ◽  
Control Diet ◽  
Bacterial Species ◽  
Alpha Diversity ◽  
Short Chain Fatty Acids ◽  
Female Rats ◽  
Dependent Manner ◽  
Male And Female ◽  
Ground Flaxseed ◽  
The Impact

There is an increased interest in the gut microbiota as it relates to health and obesity. The impact of diet and sex on the gut microbiota in conjunction with obesity also demands extensive systemic investigation. Thus, the influence of sex, diet, and flaxseed supplementation on the gut microbiota was examined in the JCR:LA-cp rat model of genetic obesity. Male and female obese rats were randomized into four groups (n = 8) to receive, for 12 weeks, either (a) control diet (Con), (b) control diet supplemented with 10% ground flaxseed (CFlax), (c) a high-fat, high sucrose (HFHS) diet, or (d) HFHS supplemented with 10% ground flaxseed (HFlax). Male and female JCR:LA-cp lean rats served as genetic controls and received similar dietary interventions. Illumine MiSeq sequencing revealed a richer microbiota in rats fed control diets rather than HFHS diets. Obese female rats had lower alpha-diversity than lean female; however, both sexes of obese and lean JCR rats differed significantly in β-diversity, as their gut microbiota was composed of different abundances of bacterial types. The feeding of an HFHS diet affected the diversity by increasing the phylum Bacteroidetes and reducing bacterial species from phylum Firmicutes. Fecal short-chain fatty acids such as acetate, propionate, and butyrate-producing bacterial species were correspondingly impacted by the HFHS diet. Flax supplementation improved the gut microbiota by decreasing the abundance of Blautia and Eubacterium dolichum. Collectively, our data show that an HFHS diet results in gut microbiota dysbiosis in a sex-dependent manner. Flaxseed supplementation to the diet had a significant impact on gut microbiota diversity under both flax control and HFHS dietary conditions.

The impact of maternal protein restriction during perinatal life on the response to a septic insult in adult rats

2020 ◽  
pp. 1-8
Author(s):  
Reza Khazaee ◽  
Anastasiya Vinokurtseva ◽  
Lynda A. McCaig ◽  
Cory Yamashita ◽  
Daniel B. Hardy ◽  
...  
Keyword(s):  
Control Diet ◽  
Protein Restriction ◽  
Saline Control ◽  
Female Adult ◽  
Adult Rats ◽  
Male And Female ◽  
Maternal Protein Restriction ◽  
And Control ◽  
The Impact ◽  
Septic Insult

Abstract Although abundant evidence exists that adverse events during pregnancy lead to chronic conditions, there is limited information on the impact of acute insults such as sepsis. This study tested the hypothesis that impaired fetal development leads to altered organ responses to a septic insult in both male and female adult offspring. Fetal growth restricted (FGR) rats were generated using a maternal protein-restricted diet. Male and female FGR and control diet rats were housed until 150–160 d of age when they were exposed either a saline (control) or a fecal slurry intraperitoneal (Sepsis) injection. After 6 h, livers and lungs were analyzed for inflammation and, additionally, the amounts and function of pulmonary surfactant were measured. The results showed increases in the steady-state mRNA levels of inflammatory cytokines in the liver in response to the septic insult in both males and females; these responses were not different between FGR and control diet groups. In the lungs, cytokines were not detectable in any of the experimental groups. A significant decrease in the relative amount of surfactant was observed in male FGR offspring, but this was not observed in control males or in female animals. Overall, it is concluded that FGR induced by maternal protein restriction does not impact liver and lung inflammatory response to sepsis in either male or female adult rats. An altered septic response in male FGR offspring with respect to surfactant may imply a contribution to lung dysfunction.

Profile of a short-acting κ-antagonist, LY2795050, on self-grooming behaviors, forced swim test and locomotor activity: sex comparison in mice

2021 ◽  
pp. 026988112199688
Author(s):  
Eduardo R Butelman ◽  
Caroline Baynard ◽  
Bryan D McElroy ◽  
Thomas E Prisinzano ◽  
Mary Jeanne Kreek
Keyword(s):  
Locomotor Activity ◽  
Forced Swim Test ◽  
Male And Female ◽  
Short Acting ◽  
Swim Test ◽  
Central Nervous System Dysfunction ◽  
Forced Swim ◽  
Males And Females ◽  
The Impact ◽  
Κ Receptor

Background: Novel short-acting κ(kappa)-opioid receptor selective antagonists are translational tools to examine the impact of the κ-receptor/dynorphin system in assays related to central nervous system dysfunction (e.g., substance use disorders, anhedonia and depression). The effects of such compounds have been compared in males and females under very limited conditions. Aims: The goal of this study was to examine potential sex differences in the effects of a κ-agonist and a short-acting κ-antagonist in an ethologically relevant test of anhedonia, the “splash test” of self-grooming, and also in the forced swim test and in locomotor activity. Methods: We examined the dose-dependence of grooming deficits caused by the κ-agonist U50,488 (0.1–3.2 mg/kg intraperitoneal (i.p.)) in gonadally intact adult male and female C57BL/6J mice. We then compared the effects of the short-acting κ-antagonist LY2795050 ((3-chloro-4-(4-(((2S)-2-pyridin-3-ylpyrrolidin-1-yl)methyl) phenoxy)benzamide)); 0.032–0.1 mg/kg i.p.) in blocking grooming deficits caused by U50,488 (3.2 mg/kg). The effects of LY2795050 were also studied in the forced swim test (FST). The effects of LY2795050 in blocking the locomotor depressant effects of U50,488 (10 mg/kg) were also studied. Results: U50,488 produced dose-dependent grooming deficits in male and female mice, and LY2795050 prevented these effects. In contrast, LY2795050 decreased immobility in the FST in males at a dose of 0.1 mg/kg, but not in females, up to a dose of 0.32 mg/kg. Also, LY2795050 (0.32 mg/kg) prevented and also reversed the locomotor-depressant effects of U50,488 (10 mg/kg), in males and females. Conclusions: This study further implicates the κ-receptor system in ethologically relevant aspects of anhedonia, and confirms sexual dimorphism in some behavioral effects of novel κ-antagonists.

024 Quiescent Wakefulness: Characterising the Impact of Oxytocin on Sleep-Wake Behaviour in Male and Female Rats

SLEEP ◽  
2021 ◽  
Vol 44 (Supplement_2) ◽  
pp. A11-A11
Author(s):  
Joel Raymond ◽  
Nicholas Everett ◽  
Anand Gururajan ◽  
Michael Bowen
Keyword(s):  
Rem Sleep ◽  
Sleep Onset ◽  
Conscious State ◽  
Positive Control ◽  
Female Rats ◽  
Male And Female ◽  
Routes Of Administration ◽  
Male And Female Rats ◽  
Competing Hypotheses ◽  
The Impact

Abstract Introduction Oxytocin is a versatile hypothalamic neuropeptide involved in diverse neurobehavioural processes. Since oxytocin can elicit anxiolytic and serenic effects, one could hypothesise that oxytocin should prime the brain for sleep and promote hypnogenesis. However, based on the social salience hypothesis—that oxytocin promotes prosocial behaviour and directs attention toward social stimuli—one could also posit that oxytocin should promote wakefulness. At present, little research has comprehensively characterised the effect of oxytocin on sleep-wake behaviour and no explanation to reconcile these two seemingly competing hypotheses has been proposed. Methods This study investigated the effects of oxytocin on sleep-wake outcomes using radiotelemetry-based polysomnography in adult male and female Wistar rats. Oxytocin was administered via the intraperitoneal (IP; 0.1, 0.3 and 1 mg/kg) and intranasal (IN; 0.06, 1, 3 mg/kg) routes. Caffeine (IP and IN; 10 mg/kg) was also administered as a wake-promoting positive control. Additionally, pre-treatment with the oxytocin receptor (OTR) antagonist L-368,899 (IP; 5 mg/kg) and vasopressin 1a receptor (V1aR) antagonist SR49059 (IP; 1 mg/kg) followed by oxytocin (IP; 1 mg/kg) was conducted to determine which receptor(s) mediated sleep-wake effects of oxytocin. Results In both male and female rats, IP oxytocin produced dose-dependent effects on sleep-wake behaviour. Specifically, oxytocin initially promoted quiescent wakefulness (a restful but conscious state) at the cost of reducing both active wakefulness and sleep. Throughout the 1.5-hour period post-administration, oxytocin delayed REM sleep onset and reduced the proportion of both NREM and REM sleep. Conversely, IN oxytocin did not significantly alter any sleep-wake parameters at any dose tested. Caffeine demonstrated wake-promoting effects under both the IP and IN routes of administration. The involvement of OTR and V1aR binding in oxytocin-induced effects on sleep-wake outcomes will be discussed. Conclusion These findings appear to reconcile the two competing hypotheses: in rats, IP oxytocin appears to promote a state of quiescent wakefulness—one of calm and rest, but also of conscious responsivity to environmental stimuli. IN oxytocin demonstrated little to no effect on sleep-wake behaviour, which is a crucial finding given the escalating use of IN oxytocin as a therapeutic for conditions with comorbid disordered sleep. Support (if any) None.

scholarly journals The impact of different doses of vitamin A supplementation on male and female mortality. A randomised trial from Guinea-Bissau

2011 ◽  
Vol 11 (1) ◽  
Author(s):  
Dorthe Yakymenko ◽  
Christine S Benn ◽  
Cesario Martins ◽  
Birgitte R Diness ◽  
Ane B Fisker ◽  
...  
Keyword(s):  
Vitamin A ◽  
Randomised Trial ◽  
Female Mortality ◽  
Vitamin A Supplementation ◽  
Male And Female ◽  
Guinea Bissau ◽  
The Impact ◽  
Different Doses

scholarly journals Effects of Intensive Meditation on Sex-Role Identification: Implications for a Control Model of Psychological Health

1982 ◽  
Vol 51 (1) ◽  
pp. 44-46
Author(s):  
Deane H. Shapiro ◽  
Johanna Shapiro ◽  
Roger N. Walsh ◽  
Dan Brown
Keyword(s):  
Psychological Health ◽  
Sex Role ◽  
Control Model ◽  
Significant Shift ◽  
Male And Female ◽  
Role Identification ◽  
Masculinity And Femininity ◽  
Meditation Retreat ◽  
The Impact ◽  
Female Subjects

This study assessed the impact of a 3-mo. meditation retreat on 15 respondents' self-perceived masculinity and femininity. As hypothesized, male and female subjects, who on pretest perceived themselves to be more stereotypically feminine than normative samples, on posttest reported a significant shift to even greater endorsement of feminine adjectives and less endorsement of masculine adjectives.

scholarly journals The Risk of Partner Aggression Research: Impact of Laboratory Couples Conflict Protocols on Participants

2006 ◽  
Vol 21 (4) ◽  
pp. 483-497 ◽  
Author(s):  
Daniela J. Owen ◽  
Richard E. Heyman ◽  
Amy M. Smith Slep
Keyword(s):  
Intimate Partner Violence ◽  
Partner Violence ◽  
Research Impact ◽  
Intimate Partner ◽  
Partner Aggression ◽  
Male And Female ◽  
Impact Measure ◽  
The Impact ◽  
Male To Female ◽  
Couples Conflict

The impact of male-to-female intimate partner violence (IPV) research on participants is unknown. A measure of impact was given to participants in an IPV study to assess systematically the impact of completing questionnaires, engaging in conflict conversations, and being interviewed individually about anger escalation and de-escalation during the conversations. Participants completed a six-question, Likert-scaled impact measure. Both male and female participants rated the impact of the study as helpful to them personally and to their relationships. Female participants rated different segments of the study as more helpful to themselves and their relationships, while male participants did not find any segment of the study to have a different impact than other segments.

scholarly journals Emotional Intelligence Differences between the Normal, the Blind and the Deaf in Adolescence in a Jordanian Sample

2015 ◽  
Vol 7 (2) ◽  
pp. 392
Author(s):  
Feryal Shnekat
Keyword(s):  
Emotional Intelligence ◽  
Female Students ◽  
Intelligence Scale ◽  
Male And Female ◽  
Intelligence Level ◽  
The Impact

<p>This study aimed to identify the Emotional intelligence differences between the normal, the<br />blind and the deaf in a Jordanian sample, in addition to the impact of the gender and type of<br />disability on the level of the emotional intelligence. The sample of the study consisted of 150<br />male and female students who are normal, deaf and blind in the adolescence. The researcher<br />collected data using Bar-On Emotional intelligence scale which is developed by Alia<br />Al-Oweidi and it is consisted of 60items distributed into six domains. Results showed the<br />highest mean of emotional intelligence level was for the normal students, the deaf and the<br />blind respectively. The results also showed that there were statistical significant differences<br />attributed to the type of the disability variable but there were no statistical significant<br />differences attributed to the gender variable.</p>

scholarly journals Perceptions of Saudi Male and Female Postgraduate Students Regarding the Impact of Social Networking Sites and Apps on their Academic Life: A Study of Umm Al-Qura University – Makkah

2018 ◽  
Vol 13 (05) ◽  
pp. 19
Author(s):  
Abdulelah A. Alghamdi ◽  
Margaret Plunkett
Keyword(s):  
Social Networking ◽  
Social Networking Sites ◽  
Academic Engagement ◽  
Male And Female ◽  
Postgraduate Students ◽  
Individual Interviews ◽  
Education Environment ◽  
Negative Impacts ◽  
The Impact ◽  
Saudi Male

This paper outlines a study exploring the perceptions of Saudi male and female postgraduate students regarding the impact of using Social Networking Sites and Apps (SNSAs) on their academic engagement and academic relationships. While research on SNSA use within the higher education environment does exist, mixed gender research has often presented challenges in Saudi Arabia, due to the educational segregation. A mixed methods approach was used to collect data through surveys, individual interviews and focus groups involving 313 male and 293 female postgraduate students at Umm Al-Qura University (UQU) in Makkah. Findings illustrated that both males and females engaged with SNSAs at a moderate level of use for academic purposes, and they perceived more positive than negative impacts associated with the academic use of SNSAs. Correlational analysis demonstrated a large positive correlation between academic engagement and academic relationships. Gender differences were not extensive however, the quantitative analysis highlighted more prominent involvement with SNSAs by females which is interesting, in light of social restrictions experienced by females in Saudi society.

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