Trans-acting Elements Research Articles

Promoters Constrain Evolution of Expression Levels of Essential Genes in Escherichia coli.

Variability in expression levels in response to random genomic mutations varies among genes, influencing both the facilitation and constraint of phenotypic evolution in organisms. Despite its importance, both the underlying mechanisms and evolutionary origins of this variability remain largely unknown due to the mixed contributions of cis- and trans-acting elements. To address this issue, we focused on the mutational variability of cis-acting elements, that is, promoter regions, in Escherichia coli. Random mutations were introduced into the natural and synthetic promoters to generate mutant promoter libraries. By comparing the variance in promoter activity of these mutant libraries, we found no significant difference in mutational variability in promoter activity between promoter groups, suggesting the absence of a signature of natural selection for mutational robustness. In contrast, the promoters controlling essential genes exhibited a remarkable bias in mutational variability, with mutants displaying higher activities than the wild types being relatively rare compared to those with lower activities. Our evolutionary simulation on a rugged fitness landscape provided a rationale for this vulnerability. These findings suggest that past selection created nonuniform mutational variability in promoters biased toward lower activities of random mutants, which now constrains the future evolution of downstream essential genes toward higher expression levels.

Dendritically localized RNAs are packaged as diversely composed ribonucleoprotein particles with heterogeneous copy number states.

Localization of mRNAs to dendrites is a fundamental mechanism by which neurons achieve spatiotemporal control of gene expression. Translationally repressed neuronal mRNA transport granules, also referred to as ribonucleoprotein particles (RNPs), have been shown to be trafficked as single or low copy number RNPs and as larger complexes with multiple copies and/or species of mRNAs. However, there is little evidence of either population in intact neuronal circuits. Using single molecule fluorescence in situ hybridization studies in the dendrites of adult rat and mouse hippocampus, we provide evidence that supports the existence of multi-transcript RNPs with the constituents varying in amounts for each RNA species. By competing-off fluorescently labeled probe with serial increases of unlabeled probe, we detected stepwise decreases in Arc RNP number and fluorescence intensity, suggesting Arc RNAs localize to dendrites in both low- and multiple-copy number RNPs. When probing for multiple mRNAs, we find that localized RNPs are heterogeneous in size and colocalization patterns that vary per RNA. Further, localized RNAs that are targeted by the same trans-acting element (FMRP) display greater levels of colocalization compared to an RNA not targeted by FMRP. Simultaneous visualization of a dozen FMRP-targeted mRNA species using highly multiplexed imaging demonstrates that dendritic RNAs are mostly trafficked as heteromeric cargoes of multiple types of RNAs (at least one or more RNAs). Moreover, the composition of these RNA cargoes, as assessed by colocalization, correlates with the abundance of the transcripts even after accounting for the expected differences in colocalization based on expression. Collectively, these results suggest that dendritic RNPs are packaged as heterogeneous co-assemblies of different mRNAs and that RNP contents may be driven, at least partially, by highly abundant dendritic RNAs; a model that favors efficiency over fine-tuned control for sustaining long-distance trafficking of thousands of messenger molecules.

New insights into the domain of unknown function (DUF) of EccC5, the pivotal ATPase providing the secretion driving force to the ESX-5 secretion system.

Type VII secretion (T7S) systems, also referred to as ESAT-6 secretion (ESX) systems, are molecular machines that have gained great attention due to their implications in cell homeostasis and in host-pathogen interactions in mycobacteria. The latter include important human pathogens such as Mycobacterium tuberculosis (Mtb), the etiological cause of human tuberculosis, which constitutes a pandemic accounting for more than one million deaths every year. The ESX-5 system is exclusively found in slow-growing pathogenic mycobacteria, where it mediates the secretion of a large family of virulence factors: the PE and PPE proteins. The secretion driving force is provided by EccC5, a multidomain ATPase that operates using four globular cytosolic domains: an N-terminal domain of unknown function (EccC5DUF) and three FtsK/SpoIIIE ATPase domains. Recent structural and functional studies of ESX-3 and ESX-5 systems have revealed EccCDUF to be an ATPase-like fold domain with potential ATPase activity, the functionality of which is essential for secretion. Here, the crystal structure of the MtbEccC5DUF domain is reported at 2.05 Å resolution, which reveals a nucleotide-free structure with degenerated cis-acting and trans-acting elements involved in ATP binding and hydrolysis. This crystallographic study, together with a biophysical assessment of the interaction of MtbEccC5DUF with ATP/Mg2+, supports the absence of ATPase activity proposed for this domain. It is shown that this degeneration is also present in DUF domains from other ESX and ESX-like systems, which are likely to exhibit poor or null ATPase activity. Moreover, based on an in silico model of the N-terminal region of MtbEccC5DUF, it is hypothesized that MtbEccC5DUF is a degenerated ATPase domain that may have retained the ability to hexamerize. These observations draw attention to DUF domains as structural elements with potential implications in the opening and closure of the membrane pore during the secretion process via their involvement in inter-protomer interactions.

Deciphering the role of alternative splicing in neoplastic diseases for immune-oncological therapies.

Alternative splicing (AS) is an important molecular biological mechanism regulated by complex mechanisms involving a plethora of cis and trans-acting elements. Furthermore, AS is tissue specific and altered in various pathologies, including infectious, inflammatory, and neoplastic diseases. Recently developed immuno-oncological therapies include monoclonal antibodies (mAbs) and chimeric antigen receptor (CAR) T cells targeting, among others, immune checkpoint (ICP) molecules. Despite therapeutic successes have been demonstrated, only a limited number of patients showed long-term benefit from these therapies with tumor entity-related differential response rates were observed. Interestingly, splice variants of common immunotherapeutic targets generated by AS are able to completely escape and/or reduce the efficacy of mAb- and/or CAR-based tumor immunotherapies. Therefore, the analyses of splicing patterns of targeted molecules in tumor specimens prior to therapy might help correct stratification, thereby increasing therapy success by antibody panel selection and antibody dosages. In addition, the expression of certain splicing factors has been linked with the patients' outcome, thereby highlighting their putative prognostic potential. Outstanding questions are addressed to translate the findings into clinical application. This review article provides an overview of the role of AS in (tumor) diseases, its molecular mechanisms, clinical relevance, and therapy response.

HIV-1 RNA genome packaging: it's G-rated.

A member of the Retroviridae, human immunodeficiency virus type 1 (HIV-1), uses the RNA genome packaged into nascent virions to transfer genetic information to its progeny. The genome packaging step is a highly regulated and extremely efficient process as a vast majority of virus particles contain two copies of full-length unspliced HIV-1 RNA that form a dimer. Thus, during virus assembly HIV-1 can identify and selectively encapsidate HIV-1 unspliced RNA from an abundant pool of cellular RNAs and various spliced HIV-1 RNAs. Several "G" features facilitate the packaging of a dimeric RNA genome. The viral polyprotein Gag orchestrates virus assembly and mediates RNA genome packaging. During this process, Gag preferentially binds unpaired guanosines within the highly structured 5' untranslated region (UTR) of HIV-1 RNA. In addition, the HIV-1 unspliced RNA provides a scaffold that promotes Gag:Gag interactions and virus assembly, thereby ensuring its packaging. Intriguingly, recent studies have shown that the use of different guanosines at the junction of U3 and R as transcription start sites results in HIV-1 unspliced RNA species with 99.9% identical sequences but dramatically distinct 5' UTR conformations. Consequently, one species of unspliced RNA is preferentially packaged over other nearly identical RNAs. These studies reveal how conformations affect the functions of HIV-1 RNA elements and the complex regulation of HIV-1 replication. In this review, we summarize cis- and trans-acting elements critical for HIV-1 RNA packaging, locations of Gag:RNA interactions that mediate genome encapsidation, and the effects of transcription start sites on the structure and packaging of HIV-1 RNA.

The Stock Pledge business of Listed Companies in China: An Empirical Analysis

This paper provides a comparative analysis of on-site and off-site pledge financing of listed company shares in China. The study aims to help shareholders and lenders reduce information asymmetry and identify transaction risks. The analysis focuses on the differences between the two models in terms of definition, transaction structure, operating process, transaction elements, lending speed, and funding sources. By comparing these aspects, the study enables the loan party to assess transaction risks before lending and allows lenders to choose the appropriate trading model based on their conditions and preferences. Ultimately, the research aims to increase the success rate of financing lending and improve the lender’s recovery of the principal and interest. Understanding the differences between on-site and off-site pledge financing can assist shareholders and lenders in making informed decisions and potentially reducing unnecessary losses.

Combined Effects of Polystyrene Nanosphere and Homosolate Exposures on Estrogenic End Points in MCF-7 Cells and Zebrafish.

Micro- and nanoplastics (MNPs) and homosalate (HMS) are ubiquitous emerging environmental contaminants detected in human samples. Despite the well-established endocrine-disrupting effects (EDEs) of HMS, the interaction between MNPs and HMS and its impact on HMS-induced EDEs remain unclear. This study aimed to investigate the influence of MNPs on HMS-induced estrogenic effects and elucidate the underlying mechanisms in vitro and invivo. We assessed the impact of polystyrene nanospheres (PNSs; , ) on HMS-induced MCF-7 cell proliferation (HMS: , equivalent to ) using the E-SCREEN assay and explored potential mechanisms through transcriptomics. Adult zebrafish were exposed to HMS () with or without PNSs (, ) for 21 d. EDEs were evaluated through gonadal histopathology, fertility tests, steroid hormone synthesis, and gene expression changes in the hypothalamus-pituitary-gonad-liver (HPGL) axis. Coexposure of HMS and PNSs resulted in higher expression of estrogen receptor (ESR1) and the mRNAs of target genes (pS2, AREG, and PGR), a greater estrogen-responsive element transactivation activity, and synergistic stimulation on MCF-7 cell proliferation. Knockdown of serum and glucocorticoid-regulated kinase 1 (SGK1) rescued the MCF-7 cell proliferation induced by PNSs alone or in combination with HMS. In zebrafish, coexposure showed higher expression of SGK1 and promoted ovary development but inhibited spermatogenesis. In addition, coexposure led to lower egg hatchability, higher embryonic mortality, and greater larval malformation. Coexposure also modulated steroid hormone synthesis genes (cyp17a2, hsd17[Formula: see text]1, esr2b, vtg1, and vtg2), and resulted in higher () release in females. Conversely, males showed lower testosterone, , and gene expressions of cyp11a1, cyp11a2, cyp17a1, cyp17a2, and hsd17[Formula: see text]1. PNS exposure exacerbated HMS-induced estrogenic effects via SGK1 up-regulation in MCF-7 cells and disrupting the HPGL axis in zebrafish, with gender-specific patterns. This offers new mechanistic insights and health implications of MNP and contaminant coexposure. https://doi.org/10.1289/EHP13696.

Non-Additive and Asymmetric Allelic Expression of p38 mapk in Hybrid Tilapia (Oreochromis niloticus ♀ × O. aureus ♂).

Hybridization is a widely used breeding technique in fish species that enhances desirable traits in cultured species through heterosis. However, the mechanism by which hybrids alter gene expression to form heterosis remains unclear. In this study, a group of hybrid tilapia was used to elucidate heterosis through interspecies crossing. Specifically, p38 was analyzed to describe the regulation of gene expression variation in hybrid tilapia. Transcripts from the Nile tilapia allele were found to be significantly higher than those from the blue tilapia allele in hybrid individuals, indicating that the expression of p38 was dominated by Nile tilapia sub-genomic alleles. The study also found a compensatory interaction of cis- and trans-acting elements of the Nile tilapia and blue tilapia sub-genomes, inducing a non-additive expression of p38 in hybrids. Eight specific SNPs were identified in the p38 promoter regions of Nile tilapia and blue tilapia, and were found to be promoter differences leading to differences in gene expression efficiencies between parental alleles using a dual-luciferase reporter system. This study provides insights into the non-additive expression patterns of key functional genes in fish hybrids related to growth and immunity response.

A TIME-FREQUENCY BASED SUSPICIOUS ACTIVITY DETECTION FOR ANTI-MONEY LAUNDERING

The essential tool used by criminals to introduce the profits of their crimes into the financial system is money laundering. Financial institutions have the main obligation for identifying any questionable conduct connected to money laundering. Over 90% of the present systems at these institutions are false positives and rule-based, making them unproductive. The current rule-based systems in use are to be replaced with data science-based anti-money laundering (AML) models that focus on the temporal aspects of transaction behavior and CRM elements. Because there are hundreds of conceivable combinations of customer and account features, it is difficult to do feature engineering with a sufficient level of accuracy. In this paper, we develop a new feature set based on time-frequency analysis to enhance the detection performance of suspicious transaction monitoring systems for AML systems. This feature set leverages 2-D representations of financial transactions. As a machine learning technique, random forest is used, while simulated annealing is used for hyperparameter tweaking. The effectiveness of the developed algorithm is shown in scenarios that are realistically relevant by testing it on actual banking data. It is shown that the time-frequency characteristics may distinguish between things that are suspicious and those that are not. As a consequence, these characteristics significantly raise the current data science-based transaction monitoring systems' area under curve results (above 1%). With an F-score of 59.05%, a false positive rate of 14.9% has been attained using just time-frequency characteristics. The F-Score increases to 74.06% and the false positive rate is reduced to 11.85% when transaction and CRM elements are included.

Transactional processes matter: experiences between parents of children with acquired brain injury and health and education providers

Purpose Little is known about how parents’ transactions with health and educational professionals shape their experience of these systems, and impact on capacities to support their child with acquired brain injury (ABI). We explored experiences of specific transactions and perceptions of impact. Methods A focus group and individual interviews were conducted with seven parents of children in the chronic phase of recovery following ABI. Thematic analysis was used to interpret the data. Results Four superordinate themes were identified: “These Encounters Matter,” “A Person not a Number—Interpersonal Skills that Count,” “The Blind Leading the Blind,” and “Becoming the Backbone.” Findings highlighted that these transactions mattered to parents, promoting either distress or empowerment. Positive outcomes were characterized by transactions related to communication, empathy, trust, collaboration, and connection. However, there was a perception of the “blind leading the blind” and that ultimately parents needed to enter such transactions armed with knowledge and their own therapeutic goals. Conclusions Our findings unpack contextual and transactional elements of parents’ experiences with health and education professionals which empower or distress. Understanding and improving these processes is important, given the central role families play in child outcomes following ABI. Implications for clinical practice are discussed.

3D Genome Organization and Single-Cell Characterization of Pediatric Intrachromosomal Amplification of Chromosome 21 (iAMP21) B-Cell Acute Lymphoblastic Leukemia

B-cell Acute Lymphoblastic Leukemia (B-ALL) is the most frequent childhood cancer, and around 2% of these cases are associated with intrachromosomal amplification of chromosome 21 (iAMP21). The iAMP21 cases represent one of the high-risk but least understood sub-group of B-ALL. The sub-group also has a significantly low survival rate and a higher risk of relapse than non-iAMP21 cases. Recent studies suggest that structural variations in iAMP21 are linked to complex rearrangements such as a chromothripsis event on chromosome 21. The consequences of chromothripsis by which it drives the tumorigenesis are still unclear. Given the limited knowledge of chromothripsis and its impact on the epigenetic landscape in pediatric iAMP21 cases, we aim to systematically provide a critical understanding of the causes and consequences of such complex genomic rearrangements. We conducted an in-depth analysis of 9 iAMP21 and 10 non-iAMP21 pediatric patient samples associated with B-ALL using different sequencing techniques. These included whole genome sequencing (WGS), long-read sequencing, RNA-sequencing, and 3D genome organization. The WGS analysis revealed that iAMP21 cases had more genomic rearrangements compared to the non-iAMP21 group. Interestingly, iAMP21 subtypes displayed a unique feature - the presence or absence of the chromothripsis signature on chromosome 21. However, all patients shared a common characteristic - amplified and frequently deleted regions on chromosome 21, suggesting these genetic changes are a key aspect of the iAMP21 subtype, regardless of chromothripsis. Genomic rearrangements, a crucial element in oncogenesis, also modify the 3D structure of the human genome, and iAMP21 is no exception. Our Hi-C data analysis showed the devastating effect of chromothripsis on the 3D organization of chromosomes in iAMP21 patients. We observed a significant reconfiguration of the genomic compartments, along with changes in cis- and trans-acting regulatory elements such as enhancers and promoters. These changes disrupt the delicate balance of gene expression profile. To better understand the impact of these genomic rearrangements on the transcriptional landscape, we examined global gene expression patterns in iAMP21 subtypes, identifying distinct upregulated and downregulated genes. Our comparison between iAMP21 and non-iAMP21 groups identified a unique set of 186 upregulated and 174 downregulated genes in iAMP21 patients. Further, tumor diversity can greatly influence cancer diagnosis and treatment responses. Therefore, analyzing gene expression at the single-cell level is essential to uncover this diversity and identify unique cellular characteristics. Our analysis provided clear evidence of iAMP21 subclones within individual patient samples, resulting from differences in genomic rearrangements in each cancer cell. The iAMP21 cases with complex chromosomal rearrangement make it a high-risk and poorly characterized subtype of pediatric ALL. We hypothesize that even though related to worse outcomes, investigating the chromosomal rearrangement and the epigenetic landscape in iAMP21 may expose specific vulnerabilities of cancer cells in these patients allowing for targeted therapies and devising new therapeutic strategies. While our findings so far are preliminary, they offer valuable insights that can guide the formulation of hypotheses for further detailed experiments and data analysis. The project has already amassed a wealth of genomic data and a consistent approach to data analysis, addressing the challenging task of identifying relevant prognostic and predictive molecular factors in patients battling aggressive forms of cancer.

Immunomodulatory Gene-Splicing Dysregulation in Tumorigenesis: Unmasking the Complexity.

Cancer is a global health concern with rising incidence, morbidity, and mortality. The interaction between the tumor and immune cells within the tumor microenvironment is facilitated by signaling pathways driven by immunomodulatory proteins. Alternative splicing regulates the production of multiple immunomodulatory proteins with diverse functionality from a single mRNA transcript. Splicing factors are pivotal in modulating alternative splicing processes but are also subject to regulation. The dysregulation of alternative splicing may result from splicing factor (SF) abnormal expression levels and mutations in the cis and trans-acting elements and small nuclear RNA (snRNA) molecules. Aberrant splicing may generate abnormal mRNA transcripts encoding isoforms with altered functions that contribute to tumorigenesis or cancer progression. This review uncovers the complexity of immunomodulatory genes splicing dysregulation in oncogenesis. Identifying specific immunomodulatory splicing isoforms that contribute to cancer could be utilized to improve current immunotherapeutic drugs or develop novel therapeutic interventions for cancer.

Analysis of The Elements of Logistics Customer Service In Freight Forwarding

Logistics is as service industry that relies heavily on people to execute operations in order to provide a better perception to customers through customer service. In stiff competition, customer service will make a big difference between competitors. A qualitative study using in-depth interview analyse the effectiveness of implementing three elements of logistics customer service, i.e., pre-transactions, in transactions and post-transactions, particularly in the international freight forwarding activities to understand the three elements of customer service transactions. The result shows a strong relationship and impact between the elements, although most of the topics in these elements are not relevant to freight forwarding industry.

ALFP Cohort 19 Debate and AACP Award Poster Abstracts Presented at the 124th Annual Meeting of the American Association of Colleges of Pharmacy, July 22-25, 2023: ALFP Debate: Are PharmD Students Customers of Schools of Pharmacy?

ObjectiveDescribe the pros and cons of considering students as customers of schools of pharmacy. MethodsThe Academic Leadership Fellows Program (ALFP) contributes to the development of leaders in the academy. ALFP Fellows participate in a debate on current topics in academic pharmacy. Members from Cohort 19 and an ALFP alumni team were assigned sides. Literature reviews of PubMed, Web of Science, Scopus, Eric, and PsycInfo were conducted, and relevant references and online resources were also reviewed. Relevant full-text articles were reviewed and pertinent points included. ResultsThe pro-side argues that students are customers because they pay for their education. However, students are not guaranteed a degree. Second, to financially sustain an institution, students are customers because pharmacy programs respond to their needs and demands. Finally, as customers of the education process, students have a shared responsibility for their education. The con-side argues that students are not customers. Instead, they argue the customers are employers, society, and, most importantly, patients. Second, education is not a transaction, so students cannot be considered customers solely because tuition is associated with the education process. Finally, there are dangers of treating students as customers, including entitlement, poor academic performance, less engagement, and limited relationship building. ConclusionsReflection and collaborative discussions by members of the academy on the transactional and relational elements of student, faculty, and institution relationships can be beneficial in supporting student development, achieving organizational outcomes, and in benefiting society as a whole.

PENCATATAN UTANG PADA PAGUYUBAN USAHA SYAR’I DI CIKARANG DALAM SUDUT PANDANG EKONOMI SYARIAH

Muslims in muamalah maliyah should be guided by the provisions of the Shari'a and pay attention to how to find halal assets in a lawful way. Because every property obtained will be held accountable by Allah on the Day of Judgment about where the wealth was obtained and where it was donated. So it is very important for Muslims to understand and know transactions that are justified by the Shari'a in order to avoid illicit assets caused by elements of transactions that are prohibited by the Shari'a. As the background for the formation of the Syar'i Business Association (PUS) is to avoid dishonorable, ghoror and usury transactions. Among the things that need to be considered in muamalah are related to recording transactions in muamalah, one of which is muamalah which is done in cash or debt which is carried out in the Syar'i Business Association. Based on this background, this study aims to find out how debt is recorded at the Syar'i Business Association and what it looks like from a sharia economic perspective. As a basis for this study, the authors used the theory of sharia accounting principles in a book authored by Dr. Muammar Kaddafi., SE., M.Si et al entitled Sharia Accounting Putting Islamic Sharia Values in Accounting. The theory of recording based on Islamic accounting principles has 3 indicators, namely accountability, fairness and truth. To reveal the problem as a whole the author uses a library research method with a qualitative descriptive approach. The data analysis technique uses data reduction, namely the process of summarizing and choosing the main points, the researcher analyzes the data obtained both through interviews and documentation, then draws conclusions to find out the recording of debts at the Syar'i Business Association. From the results of this study it can be concluded that the recording of debt at the Syar'i Business Association is in accordance with sharia accounting principles. The principles of accountability, justice and truth are applied in the form of an application that contains information related to the debt records of association members that are easily accessible by each member.

Leading-by-example in public goods experiments: What do we know?

This meta-analysis explores whether leading-by-example increases contributions in public goods experiments. I find that leadership overall improves public good provision significantly, whereas leaders benefit less than followers. The reason is that followers match the leader’s contributions imperfectly and, on average, only contribute about 79% of the leader’s contribution. Consequently, only a small proportion of group members are willing to bear the burden of leadership. Despite this, leaders are usually not worse off compared to an average player in a simultaneous game without a leader. In general, leadership becomes more effective when one adds transactional elements like punishment and reward, whereas it becomes less effective if there is frequent change (rotating leadership).

Should I Stay, or Should I Go Now? The Impact of Psychological Contract Breach in Volunteerism

Given the extent of the contribution of volunteers to nonprofit organizations, one aspect of managing volunteers effectively is the potential importance of understanding the nature of psychological contract breaches and how they impact the volunteering experience and future intentions of volunteers. Three elements are considered to comprise the PC of a volunteer: (1) a transactional element that covers whether an organization provides adequate nonmonetary benefits, training, and preparation in exchange for a volunteer’s time, skills, and effort; (2) a relational element where organizations provide support for volunteers via supervisors or managers in return for volunteer’s loyalty or commitment to the organization; and (3) an ideological element or connection to the organization based on an alignment between an individual’s beliefs and values and those espoused by the organization or the cause that is supported by the organization (Hoye & Kappelides, 2021). We explore these concepts in the context of therapeutic camps in Australia where volunteer camp leaders are central to the experience of campers, leading program activities, providing guidance and support or even personal care. We conducted 32 in-depth interviews with volunteers from nonprofit therapeutic camping organizations to examine the degree to which psychological contract breach(es) may impact volunteers' intention to continue volunteering. The purpose of the study was to establish the main forms of PC breach in therapeutic camping organizations, and determine the association of the ideological element of a PC held by volunteers toward mitigating the impact these breaches might have on future program contribution and retention of therapeutic camping volunteers. Evidence from this study indicated that the ideological element of a volunteer’s psychological contract may play a central role in the decision to continue volunteering in the face of violations of the relational or transactional elements of their psychological contract with their organization. In this context, the concept of the ideological element of PCs can provide organizations with a deeper understanding of volunteers’ expectations and behaviors from the start of a relationship by setting clear standards and roles surrounding how to best support a valued cause from the start of a relationship that may be key to reducing the risk of PC breaches. Organizations may improve volunteer retention by providing support and opportunities that are specific to the ideological components of the PC that volunteers are seeking.

How transformational leadership fulfills psychological contract for reinforcing better performance: a Thai case study

This study explores how psychological contract mediates the relationship between transformational leadership (TFL) and performance to see how far these concepts, widely studied in the western context, are applicable in a non-western context. This study utilized a mixed-methodology case study based on a market-leading company in the consumer-electronics business in Thailand. There are 282 samples for quantitative data collection and utilize the three-equation approach to test the mediating effect. There are 55 participants for qualitative data, and thematic analysis was used. To explain the process, this research found three themes, feeling valued, the family atmosphere, and needing to repay the company’s kindness. They need managers with TFL qualities to make them happen. This study reveals three insightful understandings of the concepts. Firstly, the distinction between transactional and relational elements of psychological contact is only apparent at the conceptual level, while in practice, they coincide. Secondly, job satisfaction contributes to organizational commitment. Lastly, the relational psychological contract reinforces the feeling of being overwhelmed by the company’s kindness making employees want to work for the company until retirement.

An IFRS Decision Heuristic—A Model for Accounting for Credit Card Rewards Programme Transactions

Guidance on the appropriate accounting treatment of a credit card rewards programme (CCRP) transaction after the effective date of IFRS 15 is needed due to current uncertainty and inconsistencies. The objective of the research was to develop a theoretical model for the accounting treatment of CCRP transactions after the effective date of IFRS 15 by considering the relevant literature, including IFRS. This non-empirical qualitative literature study utilised document analysis and model building to construct the theoretical model. To provide practical guidelines in accounting for a CCRP transaction, a model embedded in a decision tree was developed as a heuristic to provide for various possible accounting treatments. It was found that a CCRP transaction can be accounted for in terms of IAS 37 Provisions, Contingent Liabilities and Contingent Assets (as an expense and provision), in terms of IFRS 9 Financial instruments (as an expense and financial liability), or in terms of IFRS 15 Revenue from contracts with customers (as a deferred revenue). The value of this article is that it provides answers in a clear and concise matter on a single page dealing with all the various elements of a CCRP transaction that impacts the accounting treatment. The CCRP theoretical model developed could eliminate uncertainty amongst CCRP management and increase the decision-usefulness of financial information.

The application of the concept of <i>consideration</i> to smart contracts on a blockchain

The current research is devoted to the problem of the interpretation of the concept of consideration in Contract Law when applied to smart contracts executable on a blockchain. For these types of contracts, there exists a possibility where one of the key elements of a blockchain transaction, namely, gas payment, may, under certain conditions, qualify for the standard of valid consideration. Such a scenario may lead to a case where a gift from one contracting party to the other, executed via a smart contract on a blockchain, meets all the requirements for a contract - a situation that is impossible in Common Law jurisdictions since gifts are not recognised there as contracts precisely due to the 'lack of consideration'. The mentioned conundrum needs to be addressed. The current research describes this problem in detail, invites the audience to a debate and sets the directions for further discussions.