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Human access and deterministic processes play a major role in structuring planktonic and sedimentary bacterial and eukaryotic communities in lakes
No full textLakes provide habitat for a diverse array of species and offer a wide range of ecosystem services for humanity. However, they are highly vulnerable as they are not only impacted by adverse actions directly affecting them, but also those on the surrounding environment. Improving knowledge on the processes responsible for community assembly in different biotic components will aid in the protection and restoration of lakes. Studies to date suggested a combination of deterministic (where biotic/abiotic factors act on fitness differences amongst taxa) and stochastic (where dispersal plays a larger factor in community assembly) processes are responsible for structuring biotic communities, but there is no consensus on the relative roles these processes play, and data is lacking for lakes. In the present study, we sampled different biotic components in 34 lakes located on the South Island of New Zealand. To obtain a holistic view of assembly processes in lakes we used metabarcoding to investigate bacteria in the sediment and surface waters, and eukaryotes in the sediment and two different size fractions of the water column. Physicochemical parameters were collected in parallel. Results showed that deterministic processes dominated the assembly of lake communities although the relative importance of variable and homogeneous selection differed among the biotic components. Variable selection was more important in the sediment (SSbact and SSeuks) and for the bacterioplankton (Pbact) while the assembly of the eukaryotic plankton (SPeuks, LPeuks) was driven more by homogeneous selection. The ease of human access to the lakes had a significant effect on lake communities. In particular, clade III of SAR11 and Daphnia pulex were only present in lakes with public access. This study provides insights into the distribution patterns of different biotic components and highlights the value in understanding the drivers of different biological communities within lakes
Shifts in DNA yield and biological community composition in stored sediment: Implications for paleogenomic studies
No full textLake sediments hold a wealth of information from past environments that is highly valuable for paleolimnological reconstructions. These studies increasingly apply modern molecular tools targeting sedimentary DNA (sedDNA). However, sediment core sampling can be logistically difficult, making immediate subsampling for sedDNA challenging. Sediment cores are often refrigerated (4 °C) for weeks or months before subsampling. We investigated the impact of storage time on changes in DNA (purified or as cell lysate) concentrations and shifts in biological communities following storage of lake surface sediment at 4 °C for up to 24 weeks. Sediment samples (~ 0.22 g, in triplicate per time point) were spiked with purified DNA (100 or 200 ng) or lysate from a brackish water cyanobacterium that produces the cyanotoxin nodularin or non-spiked. Samples were analysed every 1–4 weeks over a 24-week period. Droplet digital PCR showed no significant decrease in the target gene (nodularin synthetase – subunit F; ndaF) over the 24-week period for samples spiked with purified DNA, while copy number decreased by more than half in cell lysate-spiked samples. There was significant change over time in bacteria and eukaryotic community composition assessed using metabarcoding. Amongst bacteria, the cyanobacterial signal became negligible after 5 weeks while Proteobacteria increased. In the eukaryotic community, Cercozoa became dominant after 6 weeks. These data demonstrate that DNA yields and community composition data shift significantly when sediments are stored chilled for more than 5 weeks. This highlights the need for rapid subsampling and appropriate storage of sediment core samples for paleogenomic studies
Minimum connectedness portfolios and the market for green bonds: Advocating socially responsible investment (SRI) activity
No full textSocially responsible investing (SRI) such as issuing green bonds is increasingly widely adopted, moving into mainstream investment activity. In this study, we consider China, Europe and the US, in order to investigate (i) co-movements across and within the respective markets for green and traditional bonds in these regions and (ii) whether green bonds enhance the value of fixed-income investment portfolios. We pay particular focus on connectedness during the outbreak of the COVID-19 crisis. To achieve our objectives, we employ a time-varying parameter vector autoregressive (TVP-VAR) connectedness framework and four multivariate portfolio construction methods, for the period between July 2016 and December 2020. Following this, bond portfolios are constructed with dynamic weighting schemes (including a novel ‘minimum connectedness’ portfolio) to question, if, when and to what extent green bonds are part of an international fixed-income investor’s portfolio. Results indicate that connectedness is intensified in the first quarter of 2020; however, the effect is not permanent. During this period, both green and black Chinese bonds, as well as green US bonds intensify their role as net recipients while, both green and black EU bonds weaken as net transmitters of pricing shocks while, black US bonds assume a net transmitting role. Overall, investing in green bonds results in more efficient portfolios. Finally, we show that the minimum connectedness portfolio achieves the highest Sharpe ratio and significantly reduces the investment risk
Research Update – A framework to study supply chain strategies against global pandemic
No full textDuring the global pandemic, supply chains often look for an evidence-based framework to evaluate their responses to disruptions compared to other more successful responses. This study proposes such a framework based on the Haddon matrix that is traditionally used to prevent roadside injuries in road accidents. This tool will help to study supply chains and their vertical and societal linkages during the preparation, response and recovery phases of natural disasters such as global pandemics. Implications for the further development of our current research are outlined
A systematic literature review of indigenous peoples and accounting
No full textThere is an increasing realisation that accounting and accountability systems, like many other aspects of social and political life, are complex, multidimensional, and paradoxical . Addressing the call for research to examine the positioning of accounting in colonial processes and to contribute to current policy debates about government indigenous relations is a key motivation for this paper. We highlight the ways in which the colonial powers used accounting as a tool for imperialism and professional closure, and the increasing need for emancipation. We resonate with the call by Lombardi and Cooper who state that, “It may take another 200 years to achieve the same quality of life indicators as those of non-Indigenous peoples, but an initiative to create change in the space of accounting is urgently needed”. Understanding the research that has been conducted in this space is important and strengthening the knowledge base will help to bring about change – for tomorrow.
Scientific and technological development in the 18th and 19th century in Europe facilitated the age of the great colonial empires . As a result, between 1800 and 1914 the amount of the world's land surface controlled by Europeans increased from 35 to 84% . Although military force formed the backdrop against which technologies of government were deployed in the remote colonies, the continual use of military force would likely have been too costly to maintain. Along with the hardware of imperial control guns, there was other software which influenced the process of imperial expansion, accounting being one of them . Indigenous peoples came to be known as a “site for cost cutting” and accounting was used for cost control and as a form of administrative imperialism . Colonialism was carried out in the name of an essentialised European racial superiority , wherein indigenous cultures were considered “savage” and “primitive”.
The term ‘indigenous’ carries a span of meanings – it conveys a sense of original or first inhabitants who become “the inferior inhabitants of a place subjected to alien political power or conquest”. It further implicates significance of historical movement, characteristic cultural identification, attachment to land, the community right, and the relevance of discrimination or objectification by outsiders . There is a need to “better understand how colonialism continues to structure the relationship between governments and indigenous peoples”. With regards to accounting, researchers have highlighted its positioning within processes of colonialism and imperialism, suggesting that accounting discourses and technologies have been used to influence and control indigenous peoples.
The purpose of this systematic literature review on ‘indigenous peoples and accounting’ is to identify major themes and derive insights to guide future research and policy agendas. We also investigate whether accounting has been used by the indigenous peoples for emancipation. This paper analyses the literature on “accounting and indigenous peoples” to explore the impact accounting has had on indigenous culture, identity, existence, and professional participation. In line with other accounting literature reviews, this paper adopts an unbiased approach to review the articles. Given the “complex differences between groups of indigenous people” our aim is to explore the major themes of research in this area rather than providing in-depth and critical examination of the articles.
The literature search for research on indigenous peoples and accounting followed several steps. Search criteria included limiting the search to peer-reviewed articles written in English that were available in full text. To identify the relevant literature, two databases (Science Direct and ProQuest) were chosen based on their coverage of accounting journals and their popularity in accounting and business research. Using synonyms for ‘indigenous’, the following keywords were searched, and where possible based on the database settings this keyword search was restricted to the title, abstract and keywords of articles: (accountancy or accountants or accounting) AND (indigenous or Māori or native or black or non-white or aboriginal or ‘first nations’).
The search identified 676 articles. Articles that contributed to the understanding of how accounting practices were used as a tool for imperialism and the position of indigenous peoples in accounting were included. A series of screening steps were applied to determine articles for exclusion including identifying duplicates, sorting articles by relevance, reviewing the abstract, the title and keywords for relevance, and reviewing the full article. The final 71 articles were reviewed using a four-stage coding process to classify articles into clusters and sub-clusters. Three clusters were identified—imperialism, accounting profession, and need for emancipation.
The 71 articles were published in 19 journals, with the majority (14 journals) being accounting journals. The Accounting, Auditing and Accountability Journal (AAAJ) was the dominant journal, publishing 22 articles. Critical Perspectives on Accounting, publishing 11 articles, and Accounting, Organizations and Society, publishing 9 articles, were also in the top three journals. A wide range of indigenous peoples from various countries are included in the articles reviewed. The dominant countries are Australia (19.7% of the articles), Aotearoa New Zealand (16.9%) and Fiji (10%). Many of the articles adopted either a colonialism, imperialism or a Foucauldian theoretical perspective. The most common research methods were archival research/historical analysis and interviews.
Cluster 1 Imperialism (30 articles) identified different forms of imperialism – coercive, cultural, collaborative, reproducing and impact of imperialism. Cluster 2 Accounting Profession (31 articles) focuses on the under-representation of indigenous peoples in accounting education and profession, and the role of the accounting profession in their discrimination. Cluster 3 Need for emancipation (10 articles) explores the need to focus on forward-looking solutions and how indigenous cultural values can contribute to a more enabling accounting and more effective reporting for all stakeholders. The role accounting practices and systems, and accountants, can play in empowering indigenous peoples is also explored in Cluster 3.
This paper contributes to the existing body of literature in three distinct ways. First, this review highlights the role of accounting as a tool of imperialism which operated in several ways – coercive, cultural, collaborative, and reproducing imperialism. These practices have led to the continual impact on indigenous peoples in the post-colonial period. Accounting was used to improve the ‘moral habits’ of the indigenous peoples. Co-opting with bureaucratic machinery it dispossessed them of their most valuable tangible asset, land, and led to their subjugation, subjectification, marginalisation, and disempowerment. It effectively inherited colonial systems and separated and reduced indigenous peoples from their own cultures and structures. Thus, accounting helped reinforce, reproduce, and perpetuate colonial power.
Second, the dominance of imported Western accounting systems marginalised indigenous peoples in the accounting profession. For example, in Australia, a nation where 3.3 per cent of the population is indigenous has only 0.02 per cent of accountants identify as indigenous ; and in South Africa where the indigenous peoples are in majority (81 per cent), the black Chartered Accountants are still underrepresented (about 16.2 per cent) . The main reasons identified are lack of education and opportunities, professional closure, lack of exposure, mistrust, lack of support and business skills, cultural differences, language barriers, institutional and racial bias, lack of role models and professional networks. Accountants themselves played a major role in the marginalisation by deploying accounting techniques to serve their clients, mainly colonial populations, and disadvantaging and disfavouring indigenous peoples.
Third, on an optimistic note, there is a growing awareness that there is an urgent need to change, with the key measures being employment equity and skills development of indigenous peoples in the profession. Further, it is being recognised that accounting can better serve not only the indigenous peoples but also the environment and wider society. But this will need a new form of accounting, status quo will not work. Researchers and practitioners are increasingly recognising that it is imperative to contextualise and align accounting practices with indigenous cultures.
This systematic literature review positions accounting not as a mere neutral, benign, technical practice but as a racist and ethnocentric tool through the context in which it has been practised. Accounting was an integral part of imperial rule, inheriting colonial structures and separating and reducing indigenous peoples from their own cultures and structures. Indigenous accountants remain severely under-represented, and more action needs to be undertaken to ensure accounting practices and systems, accountants, and the accounting profession, develop an awareness and consciousness of indigenous cultural values that is reflected in their practices. Indigenous autonomy, voice and participation is vital for transforming the ethnocentric systems that have led to the devaluation of indigenous people. For effecting change we identify a need to focus on forward-looking solutions and how indigenous cultural values can contribute to a more enabling accounting.
Colonial attitudes have persisted into the ‘post-colonial’ era and represent one of the most serious obstacles to global economic development. It is important to study this in the 21st century as it has proven to have a continual effect on indigenous peoples. We concur with Carnegie et al. that accounting is more influential than many people may think, and it has a potential to create a better world consistent with a more balanced perspective on people, planet, and profit
The effect of pulsed electric fields on the extracted total lipid yield and the lipidomic profile of hoki roe
No full textThe effect of pulsed electric fields (PEF) at different field strengths (0.62, 1.25, 1.875 kV/cm) and frequencies (25, 50, 100 Hz) on total lipid extraction from hoki roe was investigated, along with the lipidomic profile (total lipid, phospholipid, fatty acid, phospholipid composition, and positional distribution of EPA and DHA). High PEF input (112 kJ/kg, 1.875 kV/cm and 100 Hz) yielded the highest total lipid (16.2% wet weight (WW)), and phospholipid (46 μmol/g WW) contents, without affecting n-3 fatty acid content (32%), and generated the highest LDPG, LPE, LPS and LPC contents (1.1, 0.41, 6.13 and 2.15 μmol/g WW, respectively). However, this PEF treatment resulted in sn-2 phospholipid EPA and DHA to be relocated to the sn-1,3 positions. Despite the good yield of n-3 fatty acids and PL, high PEF intensity treatment was found to result in negative structural changes in hoki roe lipids
In-stream habitat unit additions: if you build it, will they stay?
No full textRiver restoration is often focussed on riparian planting, hoping water quality improvements will improve overall ecosystem health. While these interventions are important, successful community recovery requires additional steps to improve habitat. In-stream restoration can be challenging to implement, particularly where restoration efforts are undertaken by not-for-profit and community organisations with limited funds, expertise and equipment. We trialled the addition of simple, in-stream habitat units as an opportunity to investigate barriers to community recovery. Habitat units were designed to be simple to construct using sustainable, biodegradable, readily-available materials, and optimised to create heterogeneous habitat and refugia for macroinvertebrates. Community establishment within habitat units likely depends on the existing community within a reach, and colonisation. Stream invertebrates predominantly disperse via downstream drift, with limited upstream movement except for species with terrestrial life stages. Invertebrates arriving at a reach with undesirable conditions will continue to drift until a more suitable environment is found. Therefore, by comparing drifting invertebrates to those in existing habitat and those which established in added habitat units, we can identify mechanisms behind community recovery. Potential mechanisms include insufficient habitat quality and lack of available niche space, but also biotic drivers. Habitat units were installed in Glenariffe Stream on the Upper Rakaia River, which forms a system of channels across a high-country wetland system. The surrounding land has recently been retired from agriculture, and the area is targeted for restoration. Water quality is good, however in-stream habitat is homogenous with limited invertebrate refugia. Six weeks post-installation, invertebrate communities occupying habitat units were more diverse and included more sensitive species than communities from existing habitat, indicating a positive impact of habitat unit addition. Furthermore, drifting invertebrate communities were more similar to communities within the installed habitat units than in the existing habitat, suggesting habitat addition facilitated the establishment of additional taxa drift. This trial highlights the importance of considering in-stream restoration within wider river restoration projects, and that the addition of habitat units is a promising first step to aiding community recovery
Epigenetic changes in Saccharomyces cerevisiae alters the aromatic profile in alcoholic fermentation
No full textEpigenetic changes in genomics provide phenotypic modification without DNA sequence alteration. This study shows that benzoic acid, a common food additive and known histone deacetylase inhibitor (HDACi), has an epigenetic effect on Saccharomyces cerevisiae. Benzoic acid stimulated formation of epigenetic histone marks H3K4Me2, H3K27Me2, H3K18ac and H3Ser10p in S. cerevisiae and altered their phenotypic behavior, resulting in increased production of phenylethyl alcohol and ester compounds during alcoholic fermentation. Our study demonstrates the HDACi activity of certain dietary compounds such as sodium butyrate, curcumin and anacardic acid, suggests the potential use of these dietary compounds in altering S. cerevisiae phenotypes without altering host-cell DNA. This study highlights the potential to use common dietary compounds to exploit epigenetic modifications for various fermentation and biotechnology applications as an alternative to genetic modification. These findings indicate that benzoic acid and other food additives may have potential epigenetic effects on human gut microbiota, in which several yeast species are involved
Health-related expectations regarding aging among middle-aged and older Japanese: Psychometric performance and novel findings from the ERA-12-J
No full textBackground and objectives: Health-related expectations regarding aging is a gerontological construct that is potentially predictive of morbidity and mortality in later life. The Expectations Regarding Ageing scale (ERA-12) is a widely used measure of health-related expectations, although it has not previously been administered in Japanese. The present research aimed to elucidate the psychometric properties of the first Japanese translation of the ERA-12 and evaluate health-related expectations among middle-aged and older Japanese. Research design and methods: Repeated online surveys were conducted with representative quota samples of middle-aged and older adults in Tokyo during 2021 (N = 1600). Primary outcome measures included total and subscale scores on a Japanese translation of the ERA-12 (ERA-12-J) addressing perceptions of physical, mental, and cognitive health. Standard measures were also used to gather information regarding respondent demographic details, general health, and health-related behavior. Results: The ERA-12-J and associated subscales showed acceptable test-retest reliability (t(1598) = 0.60, p = 0.63), internal consistency (α > 0.80), inter-item correlation (r = 0.21–0.78) and item-total correlation (r = 0.53–0.73). Confirmatory Factor Analysis verified the hypothesized three-factor structure and construct validity on four common indices of fit (GFI = 0.968; CFI = 0.978; AGFI = 0.950; RMSEA = 0.059). ERA-12-J scores among Japanese respondents revealed prevailing negative sentiments concerning physical and cognitive health, with less negative sentiment regarding mental health. Significant and independent differences emerged concerning gender and age cohort, with middle-aged adults and females holding more negative expectations about their future health. Discussion and implications: The ERA-12-J provides a sound basis for the elucidation of health-related expectations about aging in Japan and a useful tool for international comparative studies. Education and workplace intervention may be required in Japan to address age and gender disparities in health-related expectations
Supplementing diets with Agriophyllum squarrosum reduced blood lipids, enhanced immunity and anti-inflammatory capacities, and mediated lipid metabolism in Tan lambs
No full textAgriophyllum squarrosum (sand rice), a widespread desert plant, possesses anti-hyperglycemic and anti-inflammatory properties, and has been used in traditional Chinese medicine for many years. However, its effects on ruminants are unknown. To fill this gap, we examined the effects of A. squarrosum on the immune and anti-inflammatory responses of lambs. A total of 23, 6-month-old Tan ewe-lambs (27.6 ± 0.47 kg) were divided into four groups and offered a basic diet (C—control), or a diet that contained 10%, 20%, or 30% A. squarrosum, on a dry matter basis, for 128 days. Serum concentrations of total cholesterol were lower (p = 0.004) in the 30% supplemented lambs than controls, while concentrations of high-density lipoprotein cholesterol were lower (p = 0.006) in the 10% and 20%, but not in 30% supplemented lambs than controls. Serum-cortisol concentrations were lower (p = 0.012) in the 30% supplemented lambs and free fatty acid concentrations were higher in the 10% and 20% supplemented lambs than in control lambs (p < 0.001). Supplementation with A. squarrosum decreased (p < 0.05) the area of adipocytes in subcutaneous adipose tissue, but there was no difference between the 20% and 30% diets. Conversely, the area in visceral adipose tissue (VAT) increased (p < 0.05), especially for the 10% and 20% supplemented diets. Supplementation with A. squarrosum also enriched immune and anti-inflammatory related and lipid and glucose-metabolic pathways and associated differentially expressed gene expressions in adipose tissue. A total of 10 differential triacylglycerol, 34 differential phosphatidylcholines and seven differential phosphatidylethanolamines decreased in the diet with 30% supplementation, when compared to the other diets. Finally, adipocyte-differentiation genes, and immune and inflammatory response-related gene expression levels decreased in lamb adipocytes cultured with an aqueous A. squarrosum extract. In conclusion, supplementing lamb diets with A. squarrosum reduced blood lipids, enhanced immunity and anti-inflammatory capacities, and mediated lipid metabolism in adipose tissue and adipocytes of Tan lambs. A level of approximately 10% is recommended, but further research is required to determine the precise optimal level