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Using Google Trends to track the global interest in International Financial Reporting Standards: Evidence from big data
No full textThis study proposes a novel method for identifying international accounting differences under International Financial Reporting Standards (IFRS). Using Google Trends data extracted between January 2014 and August 2022, it creates an index, the Global IFRS/IAS Search Index (GISI), which comprises the search activities of 121 jurisdictions for 45 IFRS accounting standards. To assess its relative validity, I classify Nobes' (1983) 14 jurisdictions in addition to 20 OECD countries. The cluster analysis demonstrates that the GISI is a viable alternative for analyzing international differences under IFRS. The results indicate that incorporating big data could be beneficial for examining global accounting issues. A judgmental international classification of financial reporting practices
Nutrifermentics: Microbial epigenetics for innovation in fermentation : A thesis submitted in partial fulfilment of the requirements for the Degree of Doctor of Philosophy at Lincoln University
No full textMicrobial epigenetics presents a novel and efficient approach for manipulating microorganisms without altering their genetic information. This present study focuses on harnessing the potential of microbial epigenetics to transform and revolutionise fermented product development, a concept termed "nutrifermentics." The dynamic interplay between microbial epigenetics and dietary factors were investigated in both eukaryotic (Saccharomyces cerevisiae) and prokaryotic (Lactobacillus acidophilus) strains, with a specific focus on the capacity of nutrifermentics to drive innovations in fermentation, particularly within the food industry.
In this study, benzoic acid, a common food additive and a recognised histone deacetylase inhibitor (HDACi), was shown to alter the formation of epigenetic histone marks (H3K4Me2, H3K27Me2, H3K18ac, and H3Ser10p) in S. cerevisiae yeast. Consequently, the phenotypic behaviour of the yeast was altered, with increased production of phenylethyl alcohol and ester compounds during alcoholic fermentation observed. Subsequently, the relationship between short-term and long-term stress induced by benzoic acid in yeast and their effects on aging was explored. Through comprehensive transcriptomic and metabolomic analyses, it was established that short-term stress fosters longevity, while long-term stress diminishes lifespan. Interestingly, cells under long-term stress (LT) demonstrate the activation of genes associated with epigenetic regulatory enzymes and secondary stress response genes, including heat shock proteins (HSPs). Paradoxically, despite this heightened cellular stress response activity, these cells exhibit shorter lifespans when compared to their short-term stressed counterparts (ST). These findings indicate there is a potential evolutionary advantage, specifically an enhanced short-term survival, associated with aging markers like HSPs. Additionally, these results imply potential applications for aging interventions through the use of inhibitors targeting heat shock proteins.
To determine the impact of a diverse range of epigenetically active compounds, such as genistein, in bacteria, the epigenetic responses of L. acidophilus, a well-known probiotic bacterium widely used in yoghurt production, were evaluated. Epigenetics, transcriptomics, and metabolomics were used to demonstrate the potential to alter individual gene or loci expression without genetic modification. The production of both primary and secondary metabolites, such as melibiose, were altered in response to different epigentically active compounds, which provides insight into the role these dietary compounds can play in enhancing bacterial fermentative capability in a sustainable and genetic modification-free way.
In conclusion, this present study unveils the potential of microbial epigenetics and dietary compounds to enhance fermentation processes. It offers valuable insights and practical applications for researchers and industries in the field of fermented product development and biotechnology applications
The uptake of rare trace elements by perennial ryegrass (Lolium perenne L.)
No full textTechnological development has increased the use of chemical elements that have hitherto received scant scientific attention as environmental contaminants. Successful management of these rare trace elements (RTEs) requires elucidation of their mobility in the soil–plant system. We aimed to determine the capacity of Lolium perenne (a common pasture species) to tolerate and accumulate the RTEs Be, Ga, In, La, Ce, Nd, and Gd in a fluvial recent soil. Cadmium was used as a reference as a well-studied contaminant that is relatively mobile in the soil–plant system. Soil was spiked with 2.5–283 mg kg¯¹ of RTE or Cd salts, representing five, 10, 20, and 40 times their background concentrations in soil. For Be, Ce, In, and La, there was no growth reduction, even at the highest soil concentrations (76, 1132, 10.2, and 874 mg kg‾¹, respectively), which resulted in foliar concentrations of 7.1, 12, 0.11, and 50 mg kg‾¹, respectively. The maximum no-biomass reduction foliar concentrations for Cd, Gd, Nd, and Ga were 0.061, 0.1, 7.1, and 11 mg kg‾¹, respectively. Bioaccumulation coefficients ranged from 0.0030–0.95, and increased Ce < In < Nd ≅ Gd < La ≅ Be ≅ Ga < Cd. Beryllium and La were the RTEs most at risk of entering the food chain via L. perenne, as their toxicity thresholds were not reached in the ranges tested, and the bioaccumulation coefficient (plant/soil concentration quotient) trends indicated that uptake would continue to increase at higher soil concentrations. In contrast, In and Ce were the elements least likely to enter the food chain. Further research should repeat the experiments in different soil types or with different plant species to test the robustness of the findings
Extraction and reaction
No full textThe composition of wine at the pressing stage is a result of the various components from different grape compartments and their reactions. These outcomes depend on the rates that these components transfer from grape to must and/ or wine (extraction), and the rates of these important transformations (reaction)
Challenging the Eurocentrism in volunteering
No full textVolunteering practices have largely drawn on theories based on Eurocentric conceptualizations. The dominant Eurocentric models of volunteering, as a significant leisure experience, have served to marginalize other definitions and practices. Thus, this paper argues that, while the Eurocentric conceptualization provides a useful framework to understand volunteering in different cultural contexts, it is critical to embrace the complexities and nuances that exist beyond this. Consequently, the paper presents a critical examination of the limitations of this dominant conceptualization of volunteering. In doing so, the paper challenges Eurocentrism domination in the studies of volunteerism and discourse and examines how volunteering can (and does) differ across cultural contexts, to varying degrees. Overall, this paper shows that volunteering is a more complex and nuanced concept than the dominant Eurocentric models depict. Consequently, this paper offers a potential springboard from which to critically examine potentially contested culturally driven meanings of leisure, of which volunteering is an integral component, empowering people to own their leisure rather than conform to Eurocentric definitions of leisure
Integrative dynamics of action potential in Axon Initial Segment (AIS) of neurons: A novel computational model : A thesis submitted in partial fulfilment of the requirements for the Degree of Doctor of Philosophy at Lincoln University
No full textThe Axon Initial Segment (AIS) plays a critical role in neuronal excitability and action potential initiation. Computational modelling of the AIS can provide valuable insights into the biophysical mechanisms underlying these processes and their relevance to various AIS-related disorders. The Hodgkin-Huxley model laid the foundation for understanding action potential initiation, utilising empirical differential equations to describe sodium and potassium ion conductance and their gating functions. However, the specific role of the scaffold protein Ankrin-G (AnkG) in regulating ion channel function and ion currents in the AIS remains poorly understood.
This thesis investigates the impact of AnkG concentration on sodium (Nav) and potassium (Kv) channel gating and ion current properties using electrophysiology, molecular biology, and computational modelling approaches. AnkG acts as a molecular bridge between the Nav and Kv channels and the cytoskeleton, ensuring proper channel localisation and density in the AIS. Disruptions to AnkG expression can lead to alterations in channel localisation and function, affecting neuronal excitability and firing properties.
This thesis endeavors to unravel the mechanisms underlying AnkG's influence on Nav and Kv channel function and its subsequent impact on ion currents in the AIS. Understanding these interactions is crucial for comprehending the pathogenesis of AIS-related disorders and shed light on the complexities of action potential initiation and propagation in neurons
Plant size, latitude, and phylogeny explain within-population variability in herbivory
No full textInteractions between plants and herbivores are central in most ecosystems, but their strength is highly variable. The amount of variability within a system is thought to influence most aspects of plant-herbivore biology, from ecological stability to plant defense evolution. Our understanding of what influences variability, however, is limited by sparse data. We collected standardized surveys of herbivory for 503 plant species at 790 sites across 116° of latitude. With these data, we show that within-population variability in herbivory increases with latitude, decreases with plant size, and is phylogenetically structured. Differences in the magnitude of variability are thus central to how plant-herbivore biology varies across macroscale gradients. We argue that increased focus on interaction variability will advance understanding of patterns of life on Earth
Social discount rates in cost benefit analysis of regional pest management plans: Guidance and recommendations for the uninitiated
No full textDecisions concerning pest management frequently carry long-term consequences for the environment and human interests. This situation then leads to a pertinent question: should we value future outcomes equally with immediate ones in our current decision-making processes? This is the question of discounting.
• A central purpose of Regional Pest Management Plans (RPMP) is to provide a framework to manage identified pests efficiently and effectively. Within a limited budget, RPMP decision-makers are tasked with determining which pests to focus response resources on, and the tools of Cost Benefit Analysis (CBA) or other related analytic approaches to analysis of benefits and costs (ABC) can contribute information to inform how to best allocate response budget.
• Discounting in CBA converts future costs and benefits into present value (PV), enabling consistent comparison across different time periods. Discounting is particularly important in determining the PV of environmental projects with significant timing differences between costs and benefits, where benefits are delayed, or where benefits accrue over a long time horizon.
• An important implication of the exponential discounting approach currently used by New Zealand Treasury (TSY), is that this can substantially undervalue long-term benefits, contradicting pest management strategies emphasising preventative actions, and diminishing the role of future societies’ wellbeing.
• An important limitation of the TSY approach, is that discount rates are based in estimates of the government's cost of capital using market rate of return data. This approach has limited applicability to environmental decision making and is unlikely to capture the full range of relevant social preferences. For example, the market rate of return is unlikely to reflect the non-market values of environmental goods and services. That is, there are no markets for most of the environmental goods and services society benefits from such as those provided by natural ecosystems, and therefore no relevant market rate of return is directly observable in many instances.
• An alternative approach to setting discount rates is based in maximising the wellbeing of society through time, explicitly considering the importance of future generations’ wellbeing. This is known as the social rate of time preference (SRTP). This approach allows for the incorporation of society's preferences for environmental outcomes into the discount rate, is consistent with ethical principles of intergenerational equity and sustainability, and promotes transparency and stakeholder engagement in rates setting.
• The SRTP approach is able to incorporate te ao Māori considerations regarding the choice of discount rate. Discounting from a Māori perspective is relevant because Māori conceptualisations of time may differ from what may be considered as Eurocentric time preferences. The principle of tauutuutu (reciprocity) ethics highlights the obligation Māori have to future generations and the importance of creating and maintaining intergenerational equity. Through whakapapa (genealogy), Māori identify the natural world as a continuum of both ancestors and family through time. This means that the future value of environmental quality to future Māori generations should be considered equally valuable to present generations. Applying te ao Māori considerations to discounting supports the use of lower rates.
• Alongside an increase in the use of SRTP discount rates, in high income countries, is a move toward implementing declining discount rates over time. This differs from the current TSY approach applying a constant rate in each year. A declining discount rate can promote intergenerational equity by recognising the rights and interests of future generations in decision making. This can help ensure that environmental resources are shared fairly over generations and are more responsive to indigenous world views/te ao Māori. A declining discount rate can reflect the uncertainty associated with long-term decision-making, such as climate change. By reducing the discount rate over time, decision-makers can account for the uncertainty associated with long-term projections
Representing the landscape visual quality of residential green spaces in Singapore with 3D spatial metrics
No full textVisual quality relates to people’s views, feelings about visiting landscapes, and restorative potential, which is crucial in planning urban spaces. This study has investigated the visual quality, particularly in its connection to restorative potential, of Singapore’s residential green spaces (RGSs) that are easily accessible and frequently visited by residents. We deployed a laser scanner to document 152 RGSs in high-density public housing estates and represented their landscape visual quality (LVQ) with previously developed 3D spatial metrics. The spatial metrics correlated to the Perceived Restorative Scale (PRS) of 1500 participants from an online survey were employed for cluster analysis to identify RGSs’ main features. The results concluded five main RGS clusters in Singapore: “High naturalness and low visual scale”, “Low naturalness and coherence”, “High visual scale and low coherence”, “High coherence and low visual scale”, and “Medium-high visual and low complexity”. A set of practical recommendations based on the weaknesses of each cluster were also provided to support their LVQ improvement. The significance of the study lies in the point cloud-based approach to document and characterise RGSs’ LVQ with 3D spatial metrics and paves a typological way to facilitate RGSs planning
Report and Recommendation of the Review Panel : Severe Weather Emergency Recovery (Local Government) Amendment Order 2023
No full textAs required under section 16 of the Severe Weather Emergency Recovery Legislation Act 2023, the Review Panel’s report on the draft Order, including its recommendations and brief comments. The Order is to temporarily suspend section 97 of the Local Government Act 2002 (LGA) for Auckland and Napier Councils for the remainder of the financial year (ending 30 June 2024), by amending an earlier Order that provided the same relief for other councils (the Severe Weather Emergency Recovery (Local Government) Order 2023). The Panel considers the Minister may conclude this draft Order is necessary and/or desirable