La revisión sistemática de la literatura proporciona la asociación entre los procesos de la memoria, el juicio de los auditores y el proceso de toma de decisiones bajo la influencia de errores cognitivos. Debido a los limitados recursos cognitivos, los auditores no pueden analizar la población de transacciones contables; por lo tanto, utilizan el muestreo y la heurística para el procesamiento de l

Background: There are several factors that lead to the growth or decline of the nonperforming loans, such as macroeconomic variables and bank specific variables, banks ownership structure, corruption and information sharing. Among them one of the main factors that affect the non-performing loans are the corruption. In developing countries corruption plays very important role in the growth of non-p

To remain competitive, organizations need an engaged workforce. Although ample research has been carried out on the antecedents of employee work engagement, a comprehensive understanding of how and when voice climate is associated with employee work engagement is currently lacking. Drawing on the theory of planned behavior (TPB), this study examines the pathway by which voice climate affects emplo

Purpose: Value-added intellectual coefficient (VAIC) is extensively used as a measure of intellectual capital (IC), but it is criticized for not capturing the totality of IC. Therefore, this study aims to analyse critiques of the original VAIC and proposes a modified VAIC by adding missing IC components and adjusting for exogenous factors. The study uses a modified VAIC model to investigate the re

This study explores the relationship between competition and performance in a dual banking setting. More specifically, we compare whether using the Traditional Lerner index (TLI) the efficiency-adjusted Lerner index (EALI) would yield different conclusions. We take data from 2008 to 2020 and take Malaysia as a case study. Considering the nature of the dataset and the variables within, we employ th

This paper investigates the impact of investor attention on the dynamics of the value premium. We find superior return differences to value-growth strategy conditioned as low degree of investor attention. In contrast, return differences to the value-growth strategy conditioned as high investor attention are indifferent from zero. We show that return differences to low degree of investor attention

Purpose: This study aims to examine that personality traits are associated with the investor’s ability to exhibit disposition effect, herding behavior and overconfidence. It also explores how risk-attitude can modify investor behavior by moderating the association between personality traits, disposition effect, herding and overconfidence. Design/methodology/approach: Data were collected from 396 r

Purpose Multiple phenotypes characterized by different disease mechanisms have been hypothesized to explain the large variability in the knee osteoarthritis (KOA) population. The purpose of this study was: to estimate and compare the medial and lateral knee compression forces (CF) during gait of three subgroups of KOA subjects characterized by different alignment and cartilage disruption patterns.

Introduction: Altered biomechanics, increased joint loading and tissue damage, might be related in a vicious cycle within the development of knee osteoarthritis (KOA). We have defined biomechanical factors as joint-related factors that interact with the forces, moments and kinematics in and around a synovial joint. Although a number of studies and systematic reviews have been performed to assess t

BACKGROUND: This study aimed to explore the awareness, experiences, and beliefs of individuals with osteoarthritis (OA) regarding their healthcare management, along with assessing their overall satisfaction levels.METHODS: A cross-sectional online survey was conducted in Italy, Sweden, and Russia, rigorously developed based on OA international guidelines in collaboration with healthcare profession

BACKGROUND: Although intensive blood pressure (BP) control has not been shown to slow the progression of chronic kidney disease (CKD), intensive BP control has been shown to reduce the risk for adverse cardiovascular outcomes in the CKD population. The aim of this post-hoc study was to study the interplay between a self-monitoring BP system and glomerular function.METHODS: In all, 949 participants

Cholesterol is an essential membrane component enriched in plasma membranes, growth cones, and synapses. The brain normally synthesizes all cholesterol locally, but the contribution of individual cell types to brain cholesterol metabolism is unknown. To investigate whether cortical projection neurons in vivo essentially require cholesterol biosynthesis and which cell types support neurons, we have

Duplication of PLP1 (proteolipid protein gene 1) and the subsequent overexpression of the myelin protein PLP (also known as DM20) in oligodendrocytes is the most frequent cause of Pelizaeus-Merzbacher disease (PMD), a fatal leukodystrophy without therapeutic options. PLP binds cholesterol and is contained within membrane lipid raft microdomains. Cholesterol availability is the rate-limiting factor

From back cover: "A smart, incisive toolkit for understanding how the framing of information influences the way we see the world.In today's chaotic media landscape, working out who and what to believe is a daunting task. Lies and misinformation are only part of the problem - often the way a story is presented has just as much effect on us as what the story is.In Framing, sociologist Mikael Klintma

The following sections are included:OverviewInitiation of particles in convectionGrowth of particles in convectionRepresentation of microphysics in mass-flux convection schemes of large-scale modelsSummary

Non-revenue water due to pipe leakages presents a significant global challenge, impacting both the economy and environmental sustainability. The current approach to pipe management for water utilities in Sweden is mainly reactive; leaks are repaired when detected, sometimes with large costs if the leakage is extensive and critical. With this study, we want to focus on proactive pipe network manage

The European Union (EU) and the EU member states have adopted a number of policies that can support circular economy developments in the electrical and electronic equipment (EEE) sector, and additional policies have been proposed. The policies include the new Ecodesign Regulation and a new Battery Regulation, and forthcoming rules related to durability and repairability of mobile phones and tablet

Background: Fatigue is the most debilitating symptom in patients with multiple sclerosis (MS). Natalizumab and rituximab are the most used MS disease modifying therapies in Sweden, but comparative data on the effect on fatigue is sparse. Objective: Primary objective was to compare fatigue levels between patients on natalizumab and rituximab. As secondary objective, we assessed processing speed, an

Chirality is omnipresent in the living world. As biomimetic nanotechnology and self-assembly advance, they too need chirality. Accordingly, there is a pressing need to develop general methods to characterize chiral building blocks at the nanoscale in liquids such as water─the medium of life. Here, we demonstrate the chiroptical second-harmonic Tyndall scattering effect. The effect was observed in