bluuebunny/crossref_metadata_2025 huggingface dataset:
Assessing the Reliability of Satellite-Derived Evapotranspiration Data Using Numerical Modified Penman Method at Citarum Watershed
Authors: Anggraheni Evi , Zulkarnain Faris , Giardini Pranita , Maulidina Kintan , Purbantoro Babag , Afifah Raisya , Muchlis Anang , Siswanto Siswanto , Rustanto Andry , Dimyati Muhammad , Zubair Ahmad , Nurlambang Triarko , Dewanti Ratih , Ash-Shidiq Iqbal Putut , Susanti Irma
Published: August 2023

Evapotranspiration is an essential part of water availability analysis and crop water needs that are useful to estimate irrigation water demand. Since discharge measurement stations are limited, the analysis of water availability is the most important part of water management planning. Citarum watershed is the biggest watershed in West Java, supplies raw water to Jakarta, the capital city of Indonesia. Modified Penman is the common equation to analyze evapotranspiration, which was developed by Food and Agriculture Organization (FAO) and modified for tropical areas. Evapotranspiration is one term of the water balance equation. To determine water losses, it is necessary to solve this equation. Another source of evapotranspiration data is provided by the Moderate Resolution Imaging Spectroradiometer (MODIS) satellite's standard product, MOD16A2. In order to used the evapotranspiration satelilite data to fullfill the lack of groud station data, the reliability of satelite data is needed. The objective of this study is to compares and analyzes the reliability of satellite evapotranspiration potential images with the numerical Modified Penman method at Citarum Watershed. Modified Penman is one of several methods that calculate the evapotranspiration potential based on climate data. MOD16A2 was used for simulation data, and Modified Penman was used for baseline data. The reliability of the two simulations was analyzed by the skewness percentage of each pixel and period. The distribution of percent skewness indicates the performance of satellite evapotranspiration on the Modified Penman that represents the actual condition. The sensitivity of satellites is greatly affected by local weather conditions.
Assessment of Natural Moisture Availability of Turkestan Region of the Republic of Kazakhstan
Authors: Aldazhanova Gulnar , Mustafayev Zhumakhan , Tuletayev Askhat , Skorintseva Irina , Kuderin Amanzhol
Published: August 2023

To increase the level of management efficiency in the agricultural sector of the economy, it is necessary to ensure the implementation of the sustainable environmental management principles, taking into account the spatial patterns of climate change and bioclimatic potential of the territory. The assessment of natural moisture availability of the natural areas of the Turkestan region of the Republic of Kazakhstan for 1941-2020 (by providing a comparative analysis of indicators for 1941-1960 and 2001-2020) was conducted based on the use of the natural moisture coefficient and hydrothermal index or "dryness index" predicated on  energy resources (total of biologically active air temperatures above 10°С, photosynthetically active radiation, evaporating capacity and water consumption of agricultural land). The conducted survey has used the proven domestic, international and proprietary methods according to estimates of natural water availability in the natural areas. The results of a comparative analysis of climatic indices changes in the natural areas of the Turkestan region (by sixteen weather bureau stations) for 1941 to 2020 have shown that there is an increase in average annual air temperatures in all natural areas, and the annual precipitation tends downward which affects the formation of energy resources and natural water supply. The identified features of changes in the natural moisture coefficient and hydrothermal index or "dryness index" in natural area of Turkestan region, make it possible to adjust the spread of its boundaries and consider these changes in the territorial organization of agricultural nature management.
Spatio-Temporal Variations of Reference Evapotranspiration in Western Iran
Authors: Sabzevari Yasser , Eslamian Saeid
Published: August 2023

Optimal management of water resources requires accurate determination of water balance components in each region and Evapotranspiration is one of the most important components of water balance. The purpose of this study was to investigate the spatiotemporal variability of reference evapotranspiration in Lorestan province- western Iran country using the Man-Kendall test and GIS then assess the effect of different climatic parameters on ET0 using multivariate regression. Lorestan province with a 28064 km area in western Iran has 9 synoptic stations including Khorramabad, Boroujerd, Aligouderz, Azna, Doroud, Koohdasht, Poldokhter, Aleshatar, and Noorabad. In this study, meteorological data were used for 9 synoptic stations of the Lorestan in a period from 2001 to 2017. The results showed that at most of the stations and most months, the changing trend was decreasing. The annual decrease in Azna station with Z=-2.73 at 99% level, and in the stations of Aligodarz, Kohdasht, and Doroud with Z equal to -2.27, -2.35, and -2.2, respectively at 95% was significant. The spatial distribution of ET0 showed that the maximum amount of ET0 occurred in the south of Lorestan Province, and decreased from south to north and west to east of the study area. These results indicate the influence of latitude and altitude on the spatial distribution of ET0. The impact of different parameters showed the greatest effect of maximum temperature and wind speed on ET0.
Research on the Motivation and Effect of Share Repurchase in Antarctic E-Commerce
Authors: Li Qiuru
Published: August 2023

As one of the means of capital operation, share repurchase first appeared in the western capitalist market and developed and started late in China’s market. In recent years, especially after the revision of the “Company Law” in 2018, more and more listed companies have begun to accept and approve this behavior with the increasing attention paid to share repurchase in our country. In order to ensure the steady development of the company and enhance the company’s status, share repurchase behavior has become the norm when the market is in the doldrums and the stock price is considered to be undervalued. Focusing on the two share buybacks launched by Antarctic e-commerce in 2021, this paper analyzes the motivation and impact of the share buybacks.
ASSESSMENT OF TREATMENT OUTCOME AND ASSOCIATED FACTORS OF BACTERIAL MENINGITIS AT PEDIATRICS WARD IN MIZAN TEPI UNIVERSITY TEACHING HOSPITAL. SNNPR, SOUTHWEST ETHIOPIA
Authors: NIGUSSIE TSEGAYE , BIRHANU BELETE
Published: August 2023

Objective: The aim is to assess the treatment outcome and associated factors of bacterial meningitis in the pediatric ward of Mizan Tepi University teaching hospital, southwest Ethiopia.
Methods: A retrospective cross-sectional study was conducted among pediatrics between the ages of (0 and 15 years) admitted to the Pediatric ward of MTUTH from January 1, 2015, to December 31, 2017. Data were collected through a Data abstraction checklist from March 10 to 22, 2018. Data were entered using the EPI-INFO (version 3.5.1) and then transferred to SPSS (version 21) for the analysis, and bivariate analysis was performed for all independent variables, and variables with p<0.25 were selected to fit multivariate logistic regression. Finally, multivariate logistic regression was performed to determine independent predictors of poor outcomes. An odds ratio and 95% confidence interval were used, and the level of statistical significance was considered at p<0.05.
Results and Discussion: The results of this study were analyzed for 99 patients treated for acute bacterial meningitis. The most frequently used initial antibiotic regimen in young infants was ampicillin plus gentamycin (87.5%). While most of the older infants and children, 71 (78%) were initially managed with ceftriaxone. Among the treated patients, 76 (76.76%) were improved and 23 (23.23%) of them had poor outcomes (11.1% died, 9.1% Left against medical advice, and 3% were Referred to a Higher facility. The determinant factors of poor outcome of pediatrics treated for bacterial meningitis were duration of illness before hospital admission AOR=11.26, 95% CI (1.8–68), vomiting (AOR=4.9, 95%CI (1.2–19.9) and AB regimen changes (AOR=4.6, 95% CI (1.72–20.43) independent predictors of poor outcomes.
Conclusion: To conclude that, this study has shown the initial antimicrobial regimen used was almost in line with the recommendation. At discharge around 25% of the pediatric patients treated for bacterial meningitis, experienced poor outcomes, which implicates the need for more attention during treatment. Duration of illness before hospital admission most independently predicts the incidence of poor outcomes.
MOLECULAR DOCKING STUDY TO TREAT FAMILIAL HYPERCHOLESTEROLEMIA USING NATURAL PHYTOCOMPOUNDS FROM INDIAN PANICUM MILIACEUM
Authors: KANAWADE ANIKET , WANARASE SHUBHAM
Published: August 2023

Objectives: Lipoprotein disorders like Familial Hypercholesterolemia are crucial from the clinical point of view. In atherogenesis and the associated risk of atherosclerotic cardiovascular disease, lipoproteins are crucial. Therefore, to treat the disease, naturally active phytocompounds from an Indian millet Panicum miliaceum were used for molecular docking study and drug-likeness prediction along with absorption, distribution, metabolism, excretion (ADME) analysis.
Methods: Proprotein convertase subtilin/kexin type 9 (PCSK9) decreases low-density lipoprotein (LDL) cholesterol levels in vivo by forming a complex with an LDL Receptor disruptor, according to a 3D structure retrieved from protein data bank (PDB). Plant phytocompound names and their structures were obtained from Indian medicinal plant, phytochemistry and therapeutics database and PDB, respectively. Docking was performed using two different docking software – PyRx.
Results: Molecular docking study and drug-likeness prediction were carried out with the help of various computer-aided drug-designing tools and techniques. Five phytocompounds from P. miliaceum show prominent binding affinity toward PCSK9-disruptor complex, namely Diosgenin, Yamogenin, Miliacin, Germanicol, and beta-Amyrin are observed to possess drug-like properties that were confirmed through ADMET and drug likeliness studies.
Conclusion: According to the present research, it has been concluded that Diosgenin, Yamogenin, Miliacin, Germanicol, and beta-Amyrin show specific interactions with the PCSK9-disruptor complex.
IN SILICO APPROACH TO IDENTIFY POTENTIAL ANTI-PSORIATIC COMPOUNDS FROM CURCUMA LONGA
Authors: MANDAL SAJAL , WANARASE SHUBHAM
Published: August 2023

Objectives: Psoriasis is a type of skin disease which is accompanied with over production of keratinocytes, itchiness, and scaly skin. In this study, an attempt was made to recognize naturally occurring phytocompounds from the plant Curcuma longa which can be helpful in treating psoriasis using molecular docking techniques.
Methods: The protein associated to the mechanism of psoriasis was obtained from the protein data bank database, along with retrieving the phytocompounds from C. longa. The phytocompounds were docked with the protein using PyRx docking. Further, analysis was done using Swiss-absorption, distribution, metabolism, and excretion (ADME), ADME toxicity (ADMET) LAB 2.0, and ProTox webservers to evaluate the credibility of the best docked compounds.
Results: Molecular docking study shows that two compounds, piperine and cyclocurcumin, have the potential to inhibit the protein interferon-gamma protein (IFNY), hindering the mechanism of psoriasis. Drug likeliness and ADMET properties also suggest that these two compounds exhibit potential drug like properties.
Conclusion: The present study suggests that piperine and cyclocurcumin have significant binding affinity and they could inhibit the protein IFNY and also helps to manage the therapeutic strategies against psoriasis.
A BRIEF EXPLORATION OF THE ISLAMIZABLE YORUBA ART AND CULTURE
Authors: AL-SHAFI’I MOHAMMED MUNEER’DEEN OLODO , ABDULLAHI AUWAL , AL-SHAFI’I KAFAYAT OMOWUMI OLODO
Published: August 2023

Art and culture it is believed cannot be simply defined. This is based on the complexity of the notions and connotations they both imbibe. A similar difficulty it is faced when determining what is religious, particularly Islamic, in art and culture and what is not. Bearing in mind the complexity of both the definition and the conception, this paper attempts a general definition than can be considered by all sundry and attempts to draw closer some conceptual usages that would not be alleged as taking one beyond the boundary of religion. Islam is both an inclusive and exclusive way of life, and as such is expected to be tolerant in most cases. Art and culture derived from natural instincts would not in any way and form go against Islamic injunctions, if properly dissected and appropriately elucidated. There are many aspects of Yoruba art and culture that are still maintained both during and post adventure of Islam among the Yoruba community. Moreover, Islam has been silent on some others, not giving consent not disproving, due to lack of a direct prohibition from the Shariah law and the Muslim scholars. Art and culture cannot be strictly placed under the category of haram (prohibited acts), and it is the position of this paper that whether we like it or we like it not art and culture are both part of us and so shall we manage them with our ways of life (religion). The paper likes to conclude that the misplacement of the artistic and cultural concepts stem from the misappropriation and misrepresentation of what art and culture are and what they are not. Art and culture are just what they are, and are not what they are not, a water-concept of life that is seldom felt but hard to jettison.
Removing the “Reasonable Punishment” Defence in Wales
Authors: Holland Sally
Published: August 2023

In January 2020, the Welsh parliament passed the Children (Abolition of Defence of Reasonable Punishment) (Wales) Act to repeal the “reasonable punishment” defence. The Act states that “corporal punishment of a child taking place in Wales cannot be justified in any civil or criminal proceedings on the ground that it constituted reasonable punishment.”  The Act also compels the Welsh Government to promote public awareness and to monitor and report on the impacts of the ban three and five years after coming into force. The Act received Royal Assent on March 20, 2020 and came into force two years later. This article traces the history of the campaign to prohibit corporal punishment by parents and those acting in loco parentis. Factors relating to the government, the population and civil society which may contributed to success in Wales are laid out. Some factors are addressed that may explain the lack of progress so far in Wales’s nearest neighbour, England.
Canada at a Crossroads
Authors: Durrant Joan
Published: August 2023

Rooted in Canada’s history as a British colony, the Criminal Code defence to “reasonable corrective force” remains in force today. In this article, I trace the history of Canada’s law, describe various attempts made to remove it, and present the many recommendations and calls for repeal issued over recent decades. While Canada has stood still, 65 countries have removed their legal defences and prohibited all corporal punishment of children. At this time, Canada has another opportunity to finally remove this archaic defence, as two Private Members’ Bills have been introduced in the House of Commons and the Senate, respectively. By seizing this opportunity, Canada will demonstrate its commitments to children’s rights to protection and dignity, and uphold its pledges to end violence against children and women in Canada.
Corporal Punishment: The Global Picture
Authors: Stewart-Tufescu Ashley
Published: August 2023

Globally, corporal punishment is the most common form of violence against children. A large body of evidence demonstrates that it has no positive long-term outcomes and predicts a wide range of adverse effects in childhood and adulthood. The United Nations has declared that corporal punishment violates children’s fundamental rights to protection and has called on all countries to repeal laws that allow or justify it. As of June 2023, 65 countries have prohibited corporal punishment of children in all settings. These laws were implemented to make it clear that no level of violence against children is allowed and to uphold children’s rights to protection. This article aims to: (1) summarize the research and human rights rationales for the prohibition of corporal punishment; (2) provide a global update on its legal status; and (3) present research findings from Sweden, Germany, and New Zealand, three countries that have banned corporal punishment.
Analysis of Operational Planning in Increasing the Number of Umrah Pilgrims at PT Asyesa Hasanah Tour & Travel Padang City
Authors: Kalsum Mita , Nurani Khadijah
Published: August 2023

This study aims to determine the operational planning of PT Asyesa Hasanah Tour & Travel SUMBAR Padang City and to find out what are the inhibiting factors for the operational planning of PT Asyesa Hasanah Tour & Travel SUMBAR Padang City in increasing the interest of Umrah pilgrims after the Covid-19 pandemic. This research is a descriptive qualitative research by choosing. The background of this research is the decrease in the number of Umrah pilgrims departing with PT Asyesa Hasanah Tour & Travel SUMBAR Padang City both before and after the co-19 pandemic. From the results of data analysis, this study showed quite good results by analyzing the planning management carried out by PT Asyesa Hasanah Tour & Travel SUMBAR, Padang City before and after the Covid-19 pandemic and knowing the inhibiting factors in carrying out its planning management. There are changes in marketing strategies, products and services offered to attract Umrah pilgrims.
A systematic review of qualitative research on the self-management experience of breast cancer patients
Authors: SUN XI‑BO , SU HE-PENG , JIANG HE , WANG BING , LU SHUAI , QU JIN‑XIU , LI XIANG-QI , RAO BEN‑QIANG
Published: August 2023

Objective:
To integrate the qualitative research on
self-management experience of breast cancer patients, and conduct a
systematic review on their self-management experience.
Methods:
Using a computer to search a series of databases such as CNKI,
Wanfang, VIP, and China Biomedical Database, systematically collect and
integrate qualitative research on the self-management experience of
breast cancer patients, and the search time is limited to 2010 January
to December 2022. The qualitative research quality evaluation standard
of the Joanna Briggs Institute (JBI) Center for Evidence-Based Health
Care in Australia was used as the evaluation standard of this project to
complete the accurate evaluation of the literature; Meta-analysis was
used to complete the effective integration of the results.
Results:
A total of 17 literatures were included in this
project, and 37 research results with strong integrity were extracted
accordingly. On this basis, 7 different categories were summarized, and
3 integrated results were obtained, which were experience of maintaining
self-management, symptom recognition, and self-management.
Conclusion:
In the different stages of self-management of
breast cancer patients, medical staff should give targeted guidance to
help patients obtain good prognosis.
Patient or Public
Contribution：
Patients, service users, care-givers, people with
lived experience or members of the public were involved at several
stages of the trial, including the design, management and conduct of the
trial, but all the information was collected from public database. The
statement is not applicable.
Design of novel stripline diplexer using frequency dependent couplings
Authors: Song Jiaxing , Rong Chuicai , Zhu Ruilong , Zhang Wen , Zhang Yiping , Liao Yubo
Published: August 2023

A novel stripline diplexer design using frequency dependent couplings to
achieve multiple transmission zeros is developed in this paper. The
transmission zeros generated by the frequency dependent couplings are
flexible and controllable, on the basis of the existing cross-coupled,
more transmission zeros are introduced to improve the frequency
selection characteristics. Based on this characteristic, we designed a
2.6G Hz diplexer, its transmitting channel filter is 5 order with 4
transmission zeros, and the receiving channel filter is 4 order with 5
transmission zeros. We fabricated and measured it, the synthesis
results, simulation results, and the tested results are well matched
with each other, which will provide more flexibility in the design of
diplexers for wireless communication system.
Simple modeling of a novel Multiterminal Nanoscale memtransistor
Authors: Kuang Xianyan , huan xianglan , Zhang Zuliang , Cheng Fujun
Published: August 2023

Nanoscale memristors open up new opportunities for the development of
brain neural networks. Simple and precise memristors enhance the
performance of various neural networks and operational circuits. In this
letter, a three-terminal memristor is proposed, which makes the
memristor more flexible and practical in circuit design and application
through the introduction of a control port. Consid-ering that the
resistance of a three-terminal memristor consists of three parts, i.e.,
metal region, low-resistance region, and high-resistance region, a
three-segment piecewiselinear method is applied to fit these three
regions. The model of this memristor is constructed through the
derivation of the memristor formula and working principle. Candence
simulations are conducted on the resultant circuit to verify its
correctness.
A physically informed neural network based on Basquin's formula for predicting fatigue life
Authors: JIN Afang , Yang Dexin , Dai Yong , Jia Xiaochen
Published: August 2023

A physically informed neural network（PINN）for predicting material
fatigue life is proposed. The Basquin formula and the Walker equivalent
driving force model combined with the neural network custom blocks form
physical information neurons to output preliminary lifetime results
consistent with the S-N curve. The fully connected neural network
evaluates the influence of temperature, notch stress coefficient and
other factors that are not easy to directly participate in the
calculation on fatigue life. The output of the physics module and the
fully connected neural network is integrated by a single-layer fully
connected neural network to generate the final life prediction result.
The learning process of the obtained neural network embedded in the
physical model is relatively stable, and the influence of outlier
samples can be properly handled. The proposed method was validated using
published experimental data. The prediction results are basically within
2 times the error bar, which meets the expectations of physical
constraints and has certain extrapolation capabilities
IMPACT OF INTRODUCING PROMPT ON PERMANENT BRACHIAL PLEXUS INJURY & TEARS °III/IV IN SHOULDER DYSTOCIA: THE HANOVER COHORT STUDY
Authors: Kaisenberg Constantin von , Papageorgiou Spyridon , Brodowski Lars , Lewinski Halina , Bohnhorst Bettina , Flentje Markus
Published: August 2023

Objective: to test the hypothesis that PROMPT reduces permanent
brachial plexus palsy and perinatal tears. Design: prospective
/ retrospective cohort study. Setting: Hanover Medical School,
Germany. Population / Sample: a self-selected population.
Methods: training period November 9 2017
until 31 December 2019, control January 1
2004 until November 8 2017.
Main outcome measures: shoulder dystocia, non-permanent and
permanent brachial plexus injuries (BPI), perineal tears III°/ IV°,
manual manoeuvres, and asphyxia. Results: there was a total of
22,640 births, shoulder dystocia increased from 48/18.031
(0.27%) to 23/4.609 (0.50%) (p=0.017), OR 1.88, 95%-CI [1.14;
3.09] whereas BPIs decreased from 7/48 (14.6%) to 1/23
(4.3%) (p=0.261). There was 1/7 (14.2%) of permanent BPI before and
0/1 (0%) case after. Perinatal asphyxia increased from 3/48
(6.3%) to 4/23 (17.4%) (p=0.23). However, adverse outcomes after one
year were zero. McRoberts’ increased from 37/48 (77.1%) to
23/23 (100%) (p=0.013), OR 1.62, 95%-CI [1,33; 1,98] and
internal rotation manoeuvres and manual extraction of
the posterior arm from 6/48 (12.5%) to 5/23 (21.7%)
(p=0.319). Episiotomies decreased from 5.267/18.031 (29.2%) to
836/4.609 (18.1%) (p<0.001) OR 0.54, 95 %-CI [0.49,
0.58], whereas perineal tears III°/IV° associated with
shoulder dystocia increased from 1/48 (2.1%) to 1/23 (4.8%),
(p=0.546). Vaginal operative deliveries remained constant
(6.5% vs 7%). Conclusions: PROMPT significantly improves the
management of shoulder dystocia and decreases permanent brachial plexus
injuries, but not perinatal tears III°/IV°.
Assessing Soil Quality and Carbon Sequestration Potential in Western Ghats Forests, Karnataka, India: Implications for Sustainable Forest Management
Authors: Saha Kaushik , Kumar K.S. Anil , Nair K. M. , M Lalitha , Das Parinita , Maske S. P. , Jacob James , J Jessy , S Karthika K , V Ramamurthy , G Patil N.
Published: August 2023

The Western Ghats (WG) tropical forests in peninsular India are
recognized for their capacity to sequester carbon, owing to their
diverse geology, topography, and ecology. To ensure sustainable forest
management and ecosystem services (ESs), it is crucial to evaluate the
Soil Quality Index (SQI) across various forest types and vegetation.
However, comprehensive profile data on soil quality in relation to total
soil organic carbon (SOC) stock and biomass stand particularly under
different forest types, and its drivers is limited. In this study, we
evaluated SQI and SOC stock of three forest types, i.e., tropical wet
evergreen (TWE), tropical semi evergreen (TSE) and tropical moist
deciduous (TMD) from nine forest stands under WS range of Karnataka. SQI
was estimated through selection of minimum data set (MDS) using
principal component analysis (PCA) and two indexing approaches (i.e.,
additive index and weightage index) and scoring methodologies, i.e.,
linear scoring function (LSF) and non-linear scoring function (NLSF)
were involved in calculating SQI. Study resulted significant correlation
(p<0.05) and superiority of weightage indexing through NLSF
over other methodologies for detection of forest above ground bio mass
(AGB). Within the forest types, mean SQI-NLSF resulted as
TMD>TWE>TSE, ranging from 0.28 (Rippon pet RF)
in control section (0-100cm) to 0.68 (Mookambika RF) in surface (0-30cm)
soils. Total SOC stock follows the similar trend as SQI over forest
types, whereas highest found under Kollegal RF (339.3 MG ha
) and lowest in Rippon pet RF (102.5 MG ha
) under TMD and TSE forest type respectively. Higher
rhizodeposition and soluble acid formation may induce aluminium toxicity
in Poomale RF, indicative of potential forest soil degradation. Our
results demonstrate that the SQI along with SOC estimation could be a
useful tool to indicate the soil ESs in forest systems and can be can be
used as a key indication of sustainable forestry practises.
Seasonal variation of zooplankton assemblages and their responses to water chemistry and microcystin content in shallow lakes in Thailand
Authors: Prasertphon Rawipa , Chaichana Ratcha , Jitchum Pailin
Published: August 2023

This study examines zooplankton assemblage structure and density from five hypereutrophic urban shallow lakes between cool and hot periods in 2018-2019. We analyzed the variation of zooplankton and their relationship with environmental factors. Samples of zooplankton were collected from shallow lakes in different regions of Thailand. Four groups of zooplankton were identified, of which Rotifera was the most abundant group, followed by Copepoda, Protozoa, and Cladocera. Zooplankton assemblages were influenced by seasons, as indicated by multidimensional scaling analysis. The number of species and density of zooplankton were lower during the cool period than during the hot period. The increased density of zooplankton in the hot period may have been due to increased phytoplankton density as food sources. Pearson?s correlation coefficient revealed that Rotifera and Copepoda positively correlated with the temperature and pH, and Rotifera was negatively correlated with total phosphorus; a negative correlation was also observed between Protozoa and dissolved oxygen. The microcystin content tended to have a negative impact on specific small species such as Protozoa (Coleps sp.). Information from this research is important for further study involving factors affecting the size structure of zooplankton communities, especially large-bodied species in tropical regions.
Informativeness of Internal Control Weakness Disclosure on Acquirers’ M&A Decisions
Authors: Chan Koon Hung , Mo Phyllis Lai Lan , Yorke Sally Mingle
Published: August 2023

SYNOPSIS

We empirically examine the relevance of the disclosure of internal control weaknesses (ICWs) by target firms for acquirers in making their merger-and-acquisition (M&A) decisions. We find that acquirers offer lower premiums for targets that disclose ICWs (ICW targets) before acquisition in comparison with targets that disclose effective internal controls (non-ICW targets). We also find that acquirers offer less cash (versus stock) for ICW targets in comparison with non-ICW targets. Overall, results indicate that ICW disclosure by targets is informative to acquirers. Practically, we contribute to the literature by identifying the relevance of ICW disclosure as a reliable public source of information that can help mitigate the negative impact on acquirers acquiring target firms with poor financial reporting quality.

Data Availability: Data are available from the public sources cited in the text.

JEL Classifications: G34; D81; M41; M4.
Socializing Remote Newcomers in Public Accounting: Challenges and Best Practices from the Perspective of Experienced Big 4 Professionals
Authors: Bailey Charles D. , Dalton Derek W. , Harp Nancy L. , Phillips Thomas J.
Published: August 2023

SYNOPSIS

Accounting firms increasingly provide remote or hybrid work options to attract qualified professionals, but they must also effectively socialize new employees to develop and retain them. This study explores the effect of remote work on newcomer socialization. Rather than surveying remote newcomers who have less understanding of what “successful” socialization means, we ask 122 experienced Big 4 professionals about the impact of remote work during the COVID-19 pandemic on socialization. Respondents report that every aspect of socialization is impacted by remote work. Although participants perceive that newcomers are able to learn technical skills (e.g., how to complete work tasks) remotely, they are less able to learn about firm expectations (e.g., client interactions). Participants believe remote newcomers are less able to form bonds with coworkers and clients and are less committed to their firm. Best practices for remote socialization are discussed (e.g., virtual audit rooms) to assist accounting firms.
The Influence of Controllability and Outcome Valence on Cost-Shifting
Authors: Cohen Jeffrey , Fehrenbacher Dennis D. , Schulz Axel K.-D. , Weisner Martin
Published: August 2023

In a setting that considers both operational and accounting decentralization, we propose that controllability and outcome valence effects (i.e., positive versus negative contractual outcomes for managers) interact to affect managers’ misreporting behavior. Experimental results show that the level of cost-shifting under negative outcome valence is relatively invariant to the amount of control over a project’s results, whereas the decision to engage in cost-shifting under positive outcome valence is contingent upon whether the manager had control or not. We contribute to the management accounting literature on contract framing and misreporting and extend research on how decentralization choices affect managers’ use of private information, with direct implications for practice. Our results suggest that limiting individual managers’ operational control primarily to constrain misreporting may only be beneficial when contracts stipulate positive outcomes for managers.
The Social Mortality Gradient and Social Mobility: New Insights from Early Scottish Chartered Accountants
Authors: Merkoulova Yulia , Paisey Catriona
Published: August 2023

This paper examines the prevalence and benefits of upward social mobility in the early accountancy profession by analyzing the lifespan of chartered accountants admitted to membership in Scotland between 1853 and 1940. We find that 76 percent of the chartered accountants in our sample experienced upward social mobility, a greater percentage than found in previous studies. The chartered accountants in our sample experienced an average life expectancy premium of approximately three years over the general population, irrespective of social origins, and were less likely to die from most preventable causes than the general population. Upwardly mobile chartered accountants achieved lifespans consistent with their achieved professional status rather than their previous social class. While the findings confirm the existence of a social mortality gradient, the increase in longevity is likely attributable to the superior resources of higher social class and other factors affecting self-selection into the accountancy profession.

Data Availability: Data are available from the public sources cited in the text.

JEL Classifications: I1; I3; M4; N3.
Deceiving Two Masters: The Effects of Labor Market Incentives on Reporting Bias and Market Efficiency
Authors: Feller Miró , Schäfer Ulrich
Published: August 2023

We study a model in which financial reports are used in labor markets to learn about managerial talent. A manager manipulates reports to influence the labor market assessment of his talent. If investors are uncertain about the manager’s incentives, manipulation introduces noise into the report and reduces its usefulness for the capital market. We consider price informativeness and expected reporting bias as measures of capital market efficiency and develop novel empirical predictions. We show that higher uncertainty about the manager’s contribution to firm value can decrease price informativeness and earnings response coefficients. Intuitively, supplemental disclosures about managerial talent can mitigate the detrimental consequences of uncertain labor market incentives. Perhaps surprisingly, we show that the usefulness of such supplemental disclosures may increase in their susceptibility to manipulation.
Internal Performance Measures and Earnings Management: Evidence from Segment Earnings
Authors: Gross Christian , Wagenhofer Alfred , Windisch David
Published: August 2023

We examine whether the design of a firm’s internal management accounting system is associated with GAAP earnings management. We exploit the fact that ASC 280 mandates a “management approach” requiring multisegment firms to disclose their segment earnings as defined internally by their management accounting system. We posit that the less these segment earnings are decoupled from GAAP earnings, the higher are the costs of earnings management because earnings management spills over to segment earnings and distorts information used for internal decision-making. Thus, we predict that firms with more decoupled segment earnings engage in more earnings management. Using a large sample of U.S. firms from 1998 to 2020, we find support for this prediction. We also find that the decision usefulness of segment earnings for segment investment purposes decreases as earnings management increases, with this association being more pronounced for firms with less decoupled segment earnings measures.

Data Availability: Data are available from the public sources cited in the text.

JEL Classifications: M41; G14.
Non-GAAP Earnings and Definite-Lived Intangible Asset Allocations in Mergers and Acquisitions
Authors: Ashby Jason A. , Chyz James A. , Myers Linda A. , Whipple Benjamin C.
Published: August 2023

We test whether firms that exclude the effects of amortization from non-GAAP earnings allocate more of an acquisition’s purchase price to definite-lived intangible assets (DLIA). This strategy can yield two potential benefits: it can (1) increase non-GAAP earnings by shifting depreciation of tangible assets, which is often included in non-GAAP earnings, to amortization of DLIA, which non-GAAP earnings exclude, and (2) decrease the likelihood of future impairments by shifting allocations from goodwill to DLIA. Consistent with expectations, we find that non-GAAP-reporting firms that exclude amortization from non-GAAP earnings allocate more of the purchase price to DLIA. We also find that these firms allocate less of the purchase price to depreciable assets and goodwill. Finally, we document earnings surprise and valuation benefits related to these allocation choices. Overall, our results provide new evidence about non-GAAP reporting and purchase price allocations and suggest that non-GAAP reporting can influence management’s GAAP accounting choices.

Data Availability: All data are publicly available from sources described in the paper.

JEL Classifications: M40; M41; M45.
Stromal Interaction Molecule 1 Maintains β Cell Identity and Function in Female Mice through Preservation of G Protein-Coupled Estrogen Receptor 1 Signaling
Authors: Sohn Paul , R. McLaughlin Madeline , Krishnan Preethi , Wu Wenting , Slak Rupnik Marjan , Takasu Akira , Senda Toshiya , Lee Chih-Chun , Kono Tatsuyoshi , Evans-Molina Carmella
Published: August 2023

Altered endoplasmic reticulum (ER) Ca2+ signaling has been linked with β cell dysfunction and diabetes development. Store-operated Ca2+ entry (SOCE) replenishes ER Ca2+ through reversible gating of plasma membrane Ca2+ channels by the ER Ca2+ sensor, stromal interaction molecule 1 (STIM1). To characterize the in vivo impact of STIM1 loss, mice with a β cell-specific STIM1 deletion (STIM1Δβ mice) were generated and challenged with high-fat diet. Interestingly, β cell dysfunction was observed in female, but not male, mice. Female STIM1Δβ mice displayed reductions in β cell mass, a concomitant increase in α cell mass, and reduced expression of markers of β cell maturity, including MafA and UCN3. Consistent with these findings, STIM1 expression was inversely correlated with HbA1c levels in islets from female, but not male, organ donors. Mechanistic assays demonstrated that the sexually dimorphic phenotype observed in STIM1Δβ mice was due, in part, to loss of signaling through the noncanonical 17-β estradiol receptor (GPER1), as GPER1 knockdown and inhibition led to a similar loss of expression of β cell maturity genes in INS-1 cells. Together, these data suggest that STIM1 orchestrates pancreatic β cell function and identity through GPER1-mediated estradiol signaling. 

  
Glomic Tumors of the Finger: Diagnostic and Therapeutic Approach (About 24 Cases)
Authors: Galiou MR El
Published: August 2023

Glomus tumor according to MASSON is a benign neuro-myo-arterial proliferation. It accounts for approximately 1%-5% of all hand tumors. Pain is the main clinical sign. The diagnosis of certainty is based on a bundle of arguments: clinical and radiological, but only histology allows confirmation. A series of 24 patients was reviewed retrospectively, the average age was 35 years with an average follow-up of 4 years , and extremes of 21 and 60 years. Surgical excision was performed in all patients. This strategy allowed us to obtain satisfactory results.
Editorial: A Ghost Story
Authors: C Jaime Hinzpeter
Published: August 2023

Ghost doctors in white coats. The topic surprised me and it kept going around in my mind (see previous editorial: The Strange Case of Galté). The article about the Chilean lawyer Galté is illustrative and exciting. Nevertheless, it is not the only one. There is a fair amount of literature on the subject and also renowned mediums who have published books
Approach to the Treatment of Diabetic Foot OsteomyelitisInsertion of Bioactive BONALIVE Via Plantar Approach and Consequently External Fixation for Diabetic Foot Osteomyelitis: A Case Report
Authors: Liberson Aharon
Published: August 2023

Diabetic foot osteomyelitis (DFO) is a clinical problem with a high risk of amputation, and it is always a complication of a preexisting infected foot wound. Prevalence can be as high as 60%. There is no consensus in the current literature regarding the management of these patients and this remains an unsolved challenge for the case manager. Surgical therapy, antibiotic therapy, or conservative treatment are among the current common treatments. Each one of them has its inherent advantage and disadvantages. In the past few years, Bioactive and soluble glasses have had the potential for use in wound healing and infection eradication. The use of new bone substitutes aims to support the load of the bone segments and to ensure the eradication of the infectious process. The approach to the infection is also a challenge. We present the management of a case of DFO that has been treated by systemic antibiotics and the insertion of bioglass, Bonalive, via plantar approach and additional external fixation. This novel way of treatment allows the closure of a diabetic ulcer that was already planned for below-knee amputation (BKA) in other institutions. A long follow-up shows the resolution of the infectious process, no ulcer recurrence, and persistent recovery of the ability to walk. Our results are in line with current literature that suggests bioglass may be considered a useful option to manage DFO and achieve healing with a very conservative approach.
Extra Periosteal Sliding Plate, a New Surgical Technique for the Treatment of Fractures of the First Metacarpal and Proximal Phalanx
Authors: Fuentes Carlos Eduardo Torres
Published: August 2023

Background: One of the most important objectives when performing an open reduction of a fracture is to achieve a stable internal fixation with minimal damage of the periosteum to preserve irrigation in the fracture site and thus promote adequate healing. Minimally Invasive plate osteosynthesis (MIPO) follow this key technical point with great effectiveness and efficiency, however, a reduction technique with these characteristics for the management of hand fractures has not yet been widely described for the management of hand fractures. Methods: The authors technique proposes a new surgical technique “extra-periosteal sliding plate” fixation for first metacarpal and proximal phalanx fractures. Data are obtained from 9 patients from June 2022 to January 2023 and a threemonth postoperative follow-up is performed where functionality and rehabilitation results are evaluated. Results: In total nine patients underwent to the described technique achieving adequate fracture stability and total bone healing with favorable functional outcomes without sequelae. Conclusion: Extra-periosteal sliding plate fixation is considered a great surgical option for the management of hand fractures, specially in those patients with severe trauma in whom vascular and soft tissue integrity must be preserved, providing suitable functional outcomes.
MODELACIÓN HIDROGEOLÓGICA EN EL VALLE CENTRAL DE COCHABAMBA-BOLIVIA
Authors: López Brayan , Rosales Laura , Saavedra Oliver
Published: August 2023

En la región metropolitana de Cochabamba se ha observado un crecimiento acelerado de la mancha urbana, hacia las zonas de recarga acuífera y un incremento en el estrés hídrico de las aguas subterráneas, siendo el consumo de estas aproximadamente un 65% del consumo total de agua. Por esta razón, se ha visto la necesidad de realizar un estudio hidrogeológico en un sector de abanicos aluviales con acuíferos extensos y productivos, en el Valle Central de Cochabamba. En este sentido se propuso una red de monitoreo de niveles freáticos de pozos de abastecimiento de agua potable y riego en los Municipios de Tiquipaya y Colcapirhua, donde se realizaron 26 mediciones en un periodo de 6 meses entre abril y septiembre de 2021. Se ha configurado un modelo hidrogeológico simplificado en régimen estacionario, para comprender el comportamiento de los acuíferos en la zona, utilizando el software Visual MODFLOW Flex, considerando cuatro estratos: dos de arenas, gravas o bloques y dos de limos y arcillas con sus respectivas conductividades. Posteriormente, se realizó la calibración de los parámetros resultando en una correlación de 0.94, un RMS (Raíz Media Cuadrática) de 17 m y un RMS Normalizado de 16%. En la validación se obtuvo una correlación de 0.63 y un RMS normalizado de 78%. La tendencia de la dirección de flujo subterráneo principal es de norte a sur. Durante el periodo de monitoreo, se observó un descenso del nivel freático considerable, especialmente en los pozos OG-5 y OG-7. En los pozos OG-18 y OG-10, ubicados al noroeste con niveles profundos y al centro con niveles superficiales, respectivamente, los niveles freáticos subieron de 3 a 5 metros desde 2019, evidenciando una recarga correspondiente a los abanicos aluviales, principalmente del río Chijlawiri. Por ello, es crucial realizar monitoreos periódicos de los niveles freáticos, al igual de caracterizar la calidad de las aguas subterráneas en la zona.
EVALUACIÓN COMPARATIVA DE LA GESTIÓN Y COSTOS EN SISTEMAS DESCENTRALIZADOS DE TRATAMIENTO DE AGUAS RESIDUALES DOMÉSTICAS
Authors: Escalante Valeria , Echeverría Ivette , Aliaga Gabriel , Heredia Gustavo , Escalera Ramiro , Saavedra Oliver
Published: August 2023

Se ha realizado una evaluación comparativa de los costos de tratamiento de aguas residuales en 6 diferentes plantas descentralizadas, ubicadas en las comunidades de Cliza, Ucureña, Tolata, Punata, Tarata y San Benito, en el Valle Alto de Cochabamba que atienden a poblaciones de tamaño intermedias (de 4 500 a 25 000 habitantes). Se estimaron los costos de inversión anualizados (CAPEX/Vida útil), el costo anualizado de operación (OPEX) y se describen las características de gestión y eficiencias de las plantas. Los resultados de los CAPEX/Vida útil para las PTARs de Cliza, Ucureña, Tolata, Punata, San Benito y Tarata fueron de 44 566; 34 603; 22 414; 97 194; 25 412 y 36 399 USD/año, respectivamente. Los OPEX para estas PTAR fueron de 21 613; 28 625; 16 720; 19 841; 19 404 y 19 766 USD/año, respectivamente. Los costos por metro cúbico oscilan entre 0,13 y 0,48 USD/m³. Se observó que un menor costo por volumen de agua tratada está relacionado con una menor eficiencia en el sistema de tratamiento. Por otra parte, se encontró que los bajos porcentajes de remoción de contaminantes se ven afectados por la falta de una adecuada operación y mantenimiento. Mayores deficiencias en la operación y mantenimiento se presentaron en las PTAR de Tarata y San Benito, gestionadas por el municipio. La PTAR de Punata, aunque es adecuadamente operada y mantenida, presenta eficiencias relativamente bajas limitadas por la tecnología. Las PTAR de Tolata, Ucureña y Cliza gestionadas por la Fundación Aguatuya bajo un programa de cooperación internacional mostraron mejores eficiencias de remoción.