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Drawing from institutional theory, this study investigates the impact of social trust, an informal institutional element, on audit report lag (ARL). This theory underscores the pivotal role of informal institutions in shaping organizational practices, but the impact of these factors on ARL remains underexplored. We address this gap by examining the role of social trust as a regional determinant of ARL. Based on a sample of Chinese A-share listed companies for the period 2010–2020, our findings indicate that higher levels of social trust are associated with shorter ARL, demonstrating that it significantly enhances the timeliness of financial reporting. In addition, social trust reduces ARL by improving internal control quality and minimizing financial misconduct. Further analysis reveals that the negative effect of social trust on ARL is more pronounced in firms that adopt International Financial Reporting Standards and operate in high-marketization regions. The robustness of these results is confirmed through various alternative proxies, endogeneity checks and temporal variations. This research contributes to the literature by integrating informal institutional factors into the ARL framework, providing valuable insights for policymakers and practitioners to enhance financial reporting practices.

The function of the neocortex is fundamentally determined by its repeating microcircuit motif, but also by its rich, interregional connectivity. We present a data-driven computational model of the anatomy of non-barrel primary somatosensory cortex of juvenile rat, integrating whole-brain scale data while providing cellular and subcellular specificity. The model consists of 4.2 million morphologically detailed neurons, placed in a digital brain atlas. They are connected by 14.2 billion synapses, comprising local, mid-range and extrinsic connectivity. We delineated the limits of determining connectivity from neuron morphology and placement, finding that it reproduces targeting by Sst+ neurons, but requires additional specificity to reproduce targeting by PV+ and VIP+ interneurons. Globally, connectivity was characterized by local clusters tied together through hub neurons in layer 5, demonstrating how local and interegional connectivity are complicit, inseparable networks. The model is suitable for simulation-based studies, and the model is made openly available to the community.

Background and Aims: Thoracolumbar spine surgery is one of the most painful surgical procedures. This study's primary objective was to evaluate the effect of erector spinae plane (ESP) block on post-operative cumulative morphine consumption at 24 h in patients undergoing thoracolumbar spine surgery. Methods: Seventy adults posted for thoracolumbar spine surgery were randomised into the control group [Number of patients (n)=35], who received general anaesthesia without any nerve block, and the intervention group (n = 35), who received bilateral ultrasound (US)-guided ESP block at the level of spine surgery with 0.25% bupivacaine 20 mL after standard general anaesthesia. Along with intravenous patient-controlled analgesia morphine, post-operative analgesia was standardised for both groups. Total morphine consumption, visual analogue scale (VAS) score to evaluate pain, overall patient satisfaction, and any side effects were compared at 24 h. The statistical analysis was done using Statistical Package for Social Sciences (SPSS Inc., Chicago, IL). Results: Post-operative total morphine consumption at 24 h was significantly decreased in the intervention group compared to the control group [5.69 (1.549) versus 9.51 (1.634) mg; P < 0.001]. Post-operative VAS scores were also significantly decreased in the intervention group at rest (P < 0.001) and on movement (P < 0.001). Patient satisfaction scores were more favourable in the intervention group [3.8 (0.4) versus 3.2 (0.6); P < 0.001]. Post-operative nausea and vomiting were found more in the control group but were not significant (n = 14 versus 8; P = 0.127). Conclusion: US-guided ESP block significantly reduces post-operative morphine consumption and improves analgesia and patient satisfaction without adverse effects in patients undergoing thoracolumbar spine surgery.

Here we report the morpho-functional features of a novel type of deep-layer neuron. The neuron was selected from a large pool of intracellularly labelled cells based on the large cell body, numerous spine-free dendrites with an overall interneuron morphology. However, the axon gave off long-range axons up to 2.8 mm from the parent soma in layers 5/6 before entering the white matter. The boutons were uniformly distributed along the axon without forming distinct clusters. Dendritic length, surface area and volume values were at least 3 times larger than any known cortical neuron types with the exception of giant pyramidal cells of layer 5. Electron microscopy of the boutons revealed that they targeted dendritic spines (78%) and less frequently dendritic shafts (22%). Nearly half of the postsynaptic dendrites were immunopositive to GABA. Superimposing the axonal field on the orientation map obtained with optical imaging showed a preponderance of boutons to cross-orientations (38%) and an equal representation of iso- and oblique orientations (31%). The results suggest an integrating role for the layer 6 stellate neuron which projects to a functionally broad range of neurons in the deep cortical layers and to other cortical and/or subcortical regions.

Purpose Under given environmental uncertainties, the purpose of this paper is to examine the effect of brokers on the networking behaviour of small- and medium-sized enterprise (SMEs) and the subsequent impact on the performance of SMEs. The following five different types of brokers were tested, namely, coordinator, representative, cosmopolitan, liaison and gatekeeper brokers. Design/methodology/approach Data were collected through an online survey and analyzed by using the hierarchical regression method. Findings The results from the hierarchical regression analysis of 198 Czech firms showed that coordinator and representative brokers moderate the relationship between environmental uncertainty and networking behaviour. However, under high environmental uncertainty, the coordinator broker worked best, whereas in the host country, under low environmental uncertainty, the representative broker worked best. Originality/value The findings of this study have useful implications for SMEs in selecting an appropriate broker for strengthening their networking behaviour in the international market. This study aimed to explore the effectiveness of various types of brokers on networking behaviour during their internationalization of SMEs. More specifically, this study examined if and how, given the uncertainties in the international market, multiple brokers help SME executives develop networking behaviour.

3D printing technology is rapidly transforming supply chains across diverse manufacturing sectors, enabling personalisation of consumer goods ranging from car parts, medical devices, toys, houses, and even clothing. Food production is also included in the breadth of applications of this expanding technology. Increasing consumer awareness about sustainability, including the problem of food waste, as well as growing interest in customised nutrition have led to the emergence of food industry research focused on aspects, such as packaging, portion size, and healthy sustainable ingredients, to satisfy consumer demands. The growing market for personalised food options in particular, requires increased flexibility and agility to tailor ingredients to an individual’s specific requirements. Such specificity is not easily fulfilled using traditional mass production methods; however, the emerging technology of 3D food printing (3DFP) may be one solution. This paper evaluates the opportunities, risks, and challenges associated with 3DFP, with a focus on developing sustainable supply chains for future growth. Drawing on 12 semi-structured interviews with 3DFP industry managers and current literature in the domain, we propose three supply chain models for 3DFP services, as well as an overview of the key business drivers.

ABSTRACT Introduction: Limb amputation is an extremely stressful event for an individual, following which the amputee develops inferior body image, anxiety, and changes in self-concept and identity. For holistic rehabilitation, understanding the psychosocial status of the amputee and its' predictors is of utmost importance. Objective: The aim of the article is to assess the psychological adjustments in patients with lower limb amputation and determine its clinical and sociodemographic correlates. Material and Methods: A observational cross-sectional study was conducted from 2020 to 2022 among lower limb amputees of a tertiary care hospital in Lucknow which serves as the only rehabilitation and artificial limb center for the whole state of Uttar Pradesh. Baseline sociodemographic and clinical data were collected. The Hospital Anxiety and Depression Scale was used to determine underlying depression and anxiety, while the Trinity Amputation and Prosthesis Experience Scale was used for understanding the psychological adjustment. Results: The mean age of the amputee was 39.47 ± 16.99 years. The mean general, social adjustment, and adjustment to limitation score was 16.3 ± 3.34, 15.19 ± 3.59, and 12.76 ± 3.15, respectively. Male amputees, aged >40 years, and pensioners had significantly higher scores for general adjustment (P < 0.05). Those aged >40 years were pensioners and had no underlying depression and anxiety and had better social adjustment (P < 0.05). Those with transfemoral amputation had a significantly lesser adjustment to limitation (P = 0.003). Conclusion: Young age amputees had poor general and social adjustments and more activity restriction but high prosthesis satisfaction as compared to the elderly. Those with transfemoral amputation had a poor adjustment to limitation while those wearing above-knee prosthesis had more activity restriction.

The mirror technique adapted for electron microscopy allows correlating neuronal structures across the cutting plane of adjoining light microscopic sections which, however, have a limited thickness, typically less than 100 µm (Talapka et al. in Front Neuroanat, 2021, https://doi.org/10.3389/fnana.2021.652422). Here, we extend the mirror technique for tissue blocks in the millimeter range and demonstrate compatibility with serial block-face electron microscopy (SBEM). An essential step of the methodological improvement regards the recognition that unbound resin must be removed from the tissue surface to gain visibility of surface structures. To this, the tissue block was placed on absorbent paper during the curing process. In this way, neuronal cell bodies could be unequivocally identified using epi-illumination and confocal microscopy. Thus, the layout of cell bodies which were cut by the sectioning plane can be correlated with the layout of their complementary part in the adjoining section processed for immunohistochemistry. The modified mirror technique obviates the spatial limit in investigating synaptology of neurochemically identified structures such as neuronal processes, dendrites and axons.

The article describes a speech-based robotic prototype designed to aid the movement of elderly or handicapped individuals. Mel frequency cepstral coefficients (MFCC) are used for the extraction of speech features and a deep belief network (DBN) is trained for the recognition of commands. The prototype was tested in a real-world environment and achieved an accuracy rate of 87.4%.