The Effect of Board Links, Audit Partner Tenure, and Related Party Transactions on Misstatements: Evidence from Chile

Companies restate when material misstatements are identified in previously issued financial statements. Misstatement research in Latin America is sparse, even though they are an important context to study this phenomenon. Chile’s corporate governance regulations are considered exemplars for Latin American countries but its auditing profession is not well developed. Thus, Chile provides an interesting context to study the complementary roles of audit and board governance affecting misstatements. Using a sample of 104 Chilean listed firms over seven years, our study finds that the board links and audit partner tenure negatively affect misstatements. Specifically, given the prevalence of related party transactions (RPTs) in conglomerates, the finding suggests that cross directors monitor high-value RPTs, but that this is not a substitute for auditor expertise. The findings raise questions about the advisability of mandating audit partner rotation to strengthen auditor independence because the results indicate that a short audit partner tenure leads to the auditor not developing client-specific knowledge. The study makes contributions to the corporate governance literature by highlighting that board monitoring is not a good substitute for auditor monitoring of financial reporting integrity, and suggesting the need for having licensing requirements to become an audito

The Anopheles gambiae transcriptome – a turning point for malaria control

Mosquitoes are important vectors of several pathogens and thereby contribute to the spread of diseases, with social, economic and public health impacts. Amongst the approximately 450 species of Anopheles, about 60 are recognized as vectors of human malaria, the most important parasitic disease. In Africa, Anopheles gambiae is the main malaria vector mosquito. Current malaria control strategies are largely focused on drugs and vector control measures such as insecticides and bed-nets. Improvement of current, and the development of new, mosquito-targeted malaria control methods rely on a better understanding of mosquito vector biology. An organism's transcriptome is a reflection of its physiological state and transcriptomic analyses of different conditions that are relevant to mosquito vector competence can therefore yield important information. Transcriptomic analyses have contributed significant information on processes such as blood-feeding parasite–vector interaction, insecticide resistance, and tissue- and stage-specific gene regulation, thereby facilitating the path towards the development of new malaria control methods. Here, we discuss the main applications of transcriptomic analyses in An. gambiae that have led to a better understanding of mosquito vector competence.publishersversionpublishe

Silencing of genes involved in Anaplasma marginale-tick interactions affects the pathogen developmental cycle in Dermacentor variabilis

<p>Abstract</p> <p>Background</p> <p>The cattle pathogen, <it>Anaplasma marginale</it>, undergoes a developmental cycle in ticks that begins in gut cells. Transmission to cattle occurs from salivary glands during a second tick feeding. At each site of development two forms of <it>A. marginale </it>(reticulated and dense) occur within a parasitophorous vacuole in the host cell cytoplasm. However, the role of tick genes in pathogen development is unknown. Four genes, found in previous studies to be differentially expressed in <it>Dermacentor variabilis </it>ticks in response to infection with <it>A. marginale</it>, were silenced by RNA interference (RNAi) to determine the effect of silencing on the <it>A. marginale </it>developmental cycle. These four genes encoded for putative glutathione S-transferase (GST), salivary selenoprotein M (SelM), H+ transporting lysosomal vacuolar proton pump (vATPase) and subolesin.</p> <p>Results</p> <p>The impact of gene knockdown on <it>A. marginale </it>tick infections, both after acquiring infection and after a second transmission feeding, was determined and studied by light microscopy. Silencing of these genes had a different impact on <it>A. marginale </it>development in different tick tissues by affecting infection levels, the densities of colonies containing reticulated or dense forms and tissue morphology. Salivary gland infections were not seen in any of the gene-silenced ticks, raising the question of whether these ticks were able to transmit the pathogen.</p> <p>Conclusion</p> <p>The results of this RNAi and light microscopic analyses of tick tissues infected with <it>A. marginale </it>after the silencing of genes functionally important for pathogen development suggest a role for these molecules during pathogen life cycle in ticks.</p

Fragmented host distribution and trombiculid parasitic load: Eutrombicula araucanensis and Liolaemus pictus in Chile

International audienceHabitat fragmentation produced by human impacts can generate changes in the distribution and abundance of populations across their geographic ranges. The chigger mites are ectoparasites that are widely distributed on a wide range of species. The distribution depends of the characteristics of the host and of the habitat where said species is found. As the host distribution is highly dependent on environmental factors, chigger mites are good study models to test geographical distribution patterns. The main objective of this study was to determine variation in abundance of Eutrombicula araucanensis, parasite on Liolaemus pictus, by testing three hypotheses: abundant centre hypothesis, abundance optimum hypothesis and latitudinal distribution pattern. For this purpose, mites from 147 individuals from 23 localities along the distribution of L. pictus were extracted. The three distribution models evaluated in the present study were not adequate to represent the geographical structure of parasitic mites on L. pictus. No association between the distance from the area of greatest species abundance and relative intensity, or association with the distance to the mite’s distribution centre was observed. In addition, no latitudinal distribution pattern was observed. Temperate forest fragmentation may influence the population density of mites, with each forest patch having different optimal conditions for development. The heterogeneity makes it difficult to find a clear distribution pattern

Low genetic diversity associated with low prevalence of Anaplasma marginale in water buffaloes in Marajó Island, Brazil

The rickettsia Anaplasma marginale is the etiologic agent of bovine anaplasmosis, an important tick-borne disease affecting cattle in tropical and subtropical regions of the world. In endemic regions, the genetic diversity of this pathogen is usually related to the high prevalence of the disease in cattle. The major surface protein 1 alpha (MSP1a) has been used as a marker to characterize the genetic diversity and for geographical identification of A. marginale strains. The present study reports the characterization of A. marginale MSP1a diversity in water buffaloes. Blood samples were collected from 200 water buffaloes on Marajó Island, Brazil where the largest buffalo herd is located in the Western hemisphere. Fifteen buffaloes (7.5%) were positive for A. marginale msp1α by PCR. Four different strains of A. marginale with MSP1a tandem repeat structures (4-63-27), (162-63-27), (78-24-24-25-31) and (τ-10-10-15) were found, being (4-63-27) the most common. MSP1a tandem repeats composition in buffalos and phylogenetic analysis using msp1α gene showed that the A. marginale strains identified in buffaloes are closely related to A. marginale strains from cattle. The results demonstrated low genetic diversity of A. marginale associated with low bacterial prevalence in buffaloes and suggested that buffaloes may be reservoirs of this pathogen for cattle living in the same area. The results also suggested that mechanical transmission and not biological transmission by ticks might be playing the major role for pathogen circulation among water buffaloes in Marajó Island, Brazil.We thank the Coordination for the Improvement of Higher Education Personnel (CAPES) foundation and the National Council for Technological and Scientific Development (CNPq) for their financial support.Peer Reviewe

Interference With Quorum-Sensing Signal Biosynthesis as a Promising Therapeutic Strategy Against Multidrug-Resistant Pathogens

Faced with the global health threat of increasing resistance to antibiotics, researchers are exploring interventions that target bacterial virulence factors. Quorum sensing is a particularly attractive target because several bacterial virulence factors are controlled by this mechanism. Furthermore, attacking the quorum-sensing signaling network is less likely to select for resistant strains than using conventional antibiotics. Strategies that focus on the inhibition of quorum-sensing signal production are especially attractive because the enzymes involved are expressed in bacterial cells but are not present in their mammalian counterparts. We review here various approaches that are being taken to interfere with quorum-sensing signal production via the inhibition of autoinducer-2 synthesis, PQS synthesis, peptide autoinducer synthesis, and N-acyl-homoserine lactone synthesis. We expect these approaches will lead to the discovery of new quorum-sensing inhibitors that can help to stem the tide of antibiotic resistance

Thermodynamic and thermal comfort optimisation of a coastal social house considering the influence of the thermal breeze

Tropical coastal areas are characterised by high levels of wind and solar resources with large potentials to be utilised for low-energy building design. This paper presents a multi-objective optimisation framework capable of evaluating cost-efficient and low-exergy coastal building designs considering the influence of the thermal breeze. An integrated dynamic simulation tool has been enhanced to consider the impacts of the sea-land breeze effect, aiming at potentiating natural cross-ventilation to improve occupant's thermal comfort and reduce cooling energy demand. Furthermore, the technological database considers a wide range of active and passive energy conservation measures. As a case study, a two-storey/two-flat detached social house located in the North-Pacific coast of Mexico has been investigated. The optimisation problem has considered the minimisation of: i. annual exergy consumption, ii. life cycle cost, and iii. thermal discomfort. Optimisation results have shown that adequate building orientation and window opening control to optimise the effects of the thermal breeze, combined with other passive and active strategies such as solar shading devices, an improved envelope's physical characteristics, and solar assisted air source heat pumps have provided the best performance under a limited budget. Compared to the baseline design, the closest to utopia design has increased thermal comfort by 93.8% and reduced exergy consumption by 10.3% whilst increasing the life cycle cost over the next 50 years by 18.5% (from US$39,864 to US$47,246). The importance of renewable generation incentives is further discussed as a counter effect measure for capital cost increase as well as unlocking currently high-cost low-exergy technologies

Caracterização morfobiológica, morfométrica e ultraestrutural de isolados silvestres de Trypanosoma cruzi do estado do Rio de Janeiro, Brasil

Triatoma vitticeps is a triatomine with geographic distribution restrict to Brazil, which exhibits high prevalence of Trypanosoma cruzi natural infection. Of special epidemiologic concern, this species often invades households in the states of Rio de Janeiro, Minas Gerais and Espírito Santo. The objective of this study was to evaluate morphological and ultrastructural parameters on three T. cruzi isolates obtained from wild T. vitticeps specimens. The growth and cell differentiation of the parasite was evaluated through epimastigote and trypomastigote forms obtained in the growth curves for three distinct isolates. The maximum growth showed differences at the 20th day of the curve. Our in vitro results show a heterogeneity, regarding these features for samples cultivated under the same conditions. Morphometric analyzes based on the shape of epimastigotes and trypomastigotes corroborated such differentiation. These results highlight the need of better understanding the meaning of this diversity under an eco-epidemiological perspective.Fil: Da Silva, C. Santos. Instituto Oswaldo Cruz; Brasil. Universidade Federal Rural do Rio de Janeiro; BrasilFil: Carbajal de la Fuente, Ana Laura. Consejo Nacional de Investigaciones Científicas y Técnicas. Oficina de Coordinación Administrativa Ciudad Universitaria. Instituto de Ecología, Genética y Evolución de Buenos Aires. Universidad de Buenos Aires. Facultad de Ciencias Exactas y Naturales. Instituto de Ecología, Genética y Evolución de Buenos Aires; ArgentinaFil: Almeida, C.E.. Universidade Estadual de Campinas; BrasilFil: Gonçalves, T.C.M.. Instituto Oswaldo Cruz; BrasilFil: Dos Santos Mallet, J. Reis. Instituto Oswaldo Cruz; Brasi

Comparación de test binoculares realizados con y sin control antisupresión

El estudio de la visión binocular y de la acomodación se realiza a través de diferentes pruebas optométricas y, algunas de ellas, pueden realizarse con control antisupresión. De esta forma, el optometrista puede saber si el resultado es correcto o si el sujeto está suprimiendo. El objetivo de este trabajo es evaluar si se obtienen diferencias en los resultados de los test binoculares vergenciales y acomodativos cuando se aplica un control antisupresión polarizado, respecto a los test sin control antisupresión. Los resultados obtenidos demuestran que, para cada uno de los parámetros analizados, los valores empeoran cuando se aplica el control antisupresión. Se concluye que hay diferencias estadísticamente significativas.<br /