A cross-cultural and cross-gender analysis of compulsive buying behavior’s core dimensions

This study seeks to address the disagreement in the literature about compulsive buying behavior’s (CBB) dimensional structure and tests for cross-cultural and cross-gender invariance in young British, Chinese, Czech and Spanish consumers using structural equation modelling. The results show that CBB has two compulsive dimensions: Compulsive Purchasing (CP), and Self-control Impaired Spending (SIS). These dimensions are cross-culturally invariant, although the influence of SIS on CBB is higher in more developed countries, particularly among females. The confirmation of the SIS dimension and the external validity of the CBB construct established through the cross-cultural invariance in CBB dimensions indicate that screening tools should be revised accordingly. The SIS dimension has possibly been previously misinterpreted as impulsive and/or as spontaneous buying and may explain the higher incidence of CBB among female consumers

Internal controls in the Talmud: The Jersusalem Temple

We examine the Hebrew Talmud\u27s account of internal controls in the ancient Jerusalem Temple (c.823 B.C.E. to 70 C.E.) This far-reaching enterprise involved an extensive system of sacrificial offerings, management of three annual pilgrimages, a court system and maintenance of a priestly class. We outline the annual process of collecting half-shekel and other donations, withdrawals from the Temple treasury and the sale of libations. The Talmud describes numerous internal controls: donations were segregated according to their specific purposes and donation chests were shaped with small openings to prevent theft. When making withdrawals from the Temple treasury, the priest-treasurer was required to wear specific clothing to prevent misappropriation of assets. The Treasury chamber itself had seven seals, requiring the presence of seven different indi­viduals, including the king, in order to open it. The process of selling libations and meal offerings required purchasing and then redeeming different tickets, which were specifically marked to prevent fraud. In explaining the reasoning for this tight system of internal controls, the Talmud reveals that an individual shall be guiltless before G-D and before Israel [Numbers 32: 22], so that a sound system of internal controls prevents both theft and any suspicion of theft, thus establishing the fiscal credibility of the Temple institution in the eyes of its congregants. Such an approach indicates that accounting did not represent a profane, secular vocation at odds with the Temple\u27s mission. To the contrary, a system of accountability formed integral steps in the Temple\u27s ritual processes

The relationship regulator: a buyer-supplier collaborative performance measurement system

Purpose The purpose of this paper is to propose an innovative buyer-supplier performance measurement system (PMS) (called relationship regulator – RelReg), aimed at stimulating collaboration on mutual performance. The RelReg is described all throughout the phases of its lifecycle: first, design features and visual representation of the new measurement framework are reported; second, guidelines on how to implement, use and review the system are provided, highlighting the role of the buyer and the supplier at each step. Design/methodology/approach A theory building and testing approach is applied. The RelReg developed features primarily ground on previous scientific contributions matched with empirical evidence collected through case studies, workshops and focus groups. The resulting conceptual model is then validated through a dyadic buyer-supplier case study. Findings Two conceptual frameworks are provided: the RelReg dashboard – a multidimensional PMS; and the RelReg lifecycle – set of activities to be performed by both the buyer and the supplier all along the adoption process. Moreover, empirical insights on relevant issues to be considered when adopting the RelReg are reported. Originality/value The RelReg represents an innovative and smart tool, allowing buyer-supplier dyads to collaborate on relationship performance. </jats:sec

Stage-variations of anandamide hydrolase activity in the mouse uterus during the natural oestrus cycle

Recent studies have demonstrated that the endogenous cannabinoids are important modulators of fertility in mammals. In particular, a role of the endocannabinoid system in early stages of embryo development, oviductal transport of embryos, pregnancy maintenance and labour has been demonstrated in rodents and/or in humans. In the present paper, we report the analysis of FAAH activity and protein content in the mouse uterus as a function of the natural oestrus cycle stages. Variations of FAAH activity are discussed in relationship to changes in sex steroid levels and to the possible action of AEA on remodelling of uterine tissues

The faah gene is the first direct target of estrogen in the testis: role of histone demethylase LSD1

Estrogen (E(2)) regulates spermatogenesis, yet its direct target genes have not been identified in the testis. Here, we cloned the proximal 5' flanking region of the mouse fatty acid amide hydrolase (faah) gene upstream of the luciferase reporter gene, and demonstrated its promoter activity and E(2) inducibility in primary mouse Sertoli cells. Specific mutations in the E(2) response elements (ERE) of the faah gene showed that two proximal ERE sequences (ERE2/3) are essential for E(2)-induced transcription, and chromatin immunoprecipitation experiments showed that E(2) induced estrogen receptor β binding at ERE2/3 sites in the faah promoter in vivo. Moreover, the histone demethylase LSD1 was found to be associated with ERE2/3 sites and to play a role in mediating E(2) induction of FAAH expression. E(2) induced epigenetic modifications at the faah proximal promoter compatible with transcriptional activation by remarkably decreasing methylation of both DNA at CpG site and histone H3 at lysine 9. Finally, FAAH silencing abolished E(2) protection against apoptosis induced by the FAAH substrate anandamide. Taken together, our results identify FAAH as the first direct target of E(2)