bluuebunny/crossref_metadata_2025 huggingface dataset:
Five-Year Graft Survival and Clinical Outcomes of 500 Consecutive Cases After Descemet Membrane Endothelial Keratoplasty
Authors: Birbal Rénuka S. , Ni Dhubhghaill Sorcha , Bourgonje Vincent J.A. , Hanko Jennifer , Ham Lisanne , Jager Martine J. , Böhringer Stefan , Oellerich Silke , Melles Gerrit R.J.
Published: September 2019

Purpose:

To report the 5-year graft survival and clinical outcomes after Descemet membrane endothelial keratoplasty (DMEK).

Methods:

A retrospective, interventional case series was performed at a tertiary referral center. Five hundred eyes of 393 patients that underwent DMEK for Fuchs endothelial corneal dystrophy, bullous keratopathy, failed previous corneal transplants other than DMEK, or other indications were evaluated for graft survival, best-corrected visual acuity (BCVA), endothelial cell density, postoperative complications, and retransplantation rate.

Results:

Kaplan–Meier analysis demonstrated an estimated survival probability of 0.90 [95% confidence interval, 0.87–0.94] for the entire cohort at 5 years after DMEK. At this time point, 82% of the eyes achieved a BCVA of ≥20/25 (0.8), 54% achieved ≥20/20 (1.0), and 16% achieved ≥20/17 (1.2). BCVA continued to improve from 6 to 36 months after DMEK surgery (P ≤ 0.005) and then remained stable up to 60 months postoperatively (P > 0.08). Preoperative donor endothelial cell density averaged 2530 (±210) cells/mm2 and decreased by 37% at 6 months, 40% at 1 year, and 55% at 5 years after DMEK surgery (P < 0.001 between all follow-up time points). During the study period, allograft rejection episodes developed in 2.8% of the eyes, primary graft failure occurred in 0.2%, and secondary graft failure in 2.8% of the eyes. Re-keratoplasty was required in 8.8% of the eyes.

Conclusions:

Five-year graft survival after DMEK is high, and visual acuity outcomes remain excellent and are accompanied by a low longer-term complication rate.
Effects of open-label placebo on pain, functional disability, and spine mobility in patients with chronic back pain: a randomized controlled trial
Authors: Kleine-Borgmann Julian , Schmidt Katharina , Hellmann Andreas , Bingel Ulrike
Published: September 2019

Chronic back pain (CBP) is a major global health problem, while its treatment is hampered by a lack of efficacy and restricted safety profile of common frontline therapies. The present trial aims to determine whether a 3-week open-label placebo treatment reduces pain intensity and subjective and objective functional disability in patients with CBP. This randomized controlled trial, following a pretest–posttest design, enrolled 127 patients with CBP (pain duration >12 weeks) from the Back Pain Center, Neurology, University Hospital Essen, Germany. Patients randomized to the open-label placebo group received a 3-week open-label placebo treatment. Patients in the treatment as usual (TAU) group received no intervention. Both groups continued TAU. Primary outcome was the change in pain intensity. Secondary outcomes included patient-reported functional disability and objective measures of spine mobility and depression, anxiety, and stress. One hundred twenty two patients with CBP were randomized to the open-label placebo group (N = 63) or TAU group (N = 59). Open-label placebo application led to a larger reduction of pain intensity (−0.62 ± 0.23 vs 0.11 ± 0.17, all M ± SE, P = 0.001, d = −0.44) as well as patient-reported functional disability (3.21 ± 1.59 vs 0.65 ± 1.15, P = 0.020, d = −0.45) and depression scores (−1.07 ± 0.55 vs 0.37 ± 0.39, P = 0.010, d = −0.50) compared with TAU only. Open-label placebo treatment did not affect objective mobility parameters, anxiety and stress. Our study demonstrates that a 3-week open-label placebo treatment is safe, well tolerated and reduces pain, disability, and depressive symptoms in CBP. Trial registration: German Clinical Trials Register, DRKS00012712.
Spared nerve injury differentially alters parabrachial monosynaptic excitatory inputs to molecularly specific neurons in distinct subregions of the central amygdala
Authors: Li Jun-Nan , Sheets Patrick L.
Published: September 2019

Dissecting the organization of circuit pathways involved in pain affect is pivotal for understanding behavior associated with noxious sensory inputs. The central nucleus of the amygdala (CeA) comprises distinct populations of inhibitory GABAergic neurons expressing a wide range of molecular markers. CeA circuits are associated with aversive learning and nociceptive responses. The CeA receives nociceptive signals directly from the parabrachial nucleus (PBn), contributing to the affective and emotional aspects of pain. Although the CeA has emerged as an important node in pain processing, key questions remain regarding the specific targeting of PBn inputs to different CeA subregions and cell types. We used a multifaceted approach involving transgenic reporter mice, viral vector-mediated optogenetics, and brain slice electrophysiology to delineate cell-type–specific functional organization of the PBn–CeA pathway. Whole-cell patch clamp recordings of molecularly defined CeA neurons while optogenetically driving long-range inputs originating from PBn revealed the direct monosynaptic excitatory inputs from PBn neurons to 3 major subdivisions of the CeA: laterocapsular (CeC), lateral (CeL), and medial (CeM). Direct monosynaptic excitatory inputs from PBn targeted both somatostatin-expressing (SOM+) and corticotropin-releasing hormone expressing (CRH+) neurons in the CeA. We find that monosynaptic PBn input is preferentially organized to molecularly specific neurons in distinct subdivisions of the CeA. The spared nerve injury model of neuropathic pain differentially altered PBn monosynaptic excitatory input to CeA neurons based on molecular identity and topographical location within the CeA. These results provide insight into the functional organization of affective pain pathways and how they are altered by chronic pain.
Peripheral brain-derived neurotrophic factor contributes to chronic osteoarthritis joint pain
Authors: Gowler Peter R.W. , Li Li , Woodhams Stephen G. , Bennett Andrew J. , Suzuki Rie , Walsh David A. , Chapman Victoria
Published: September 2019

Brain-derived neurotrophic factor (BDNF) and the high-affinity receptor tropomyosin receptor kinase B (TrkB) have important roles in neuronal survival and in spinal sensitization mechanisms associated with chronic pain. Recent clinical evidence also supports a peripheral role of BDNF in osteoarthritis (OA), with synovial expression of TrkB associated with higher OA pain. The aim of this study was to use clinical samples and animal models to explore the potential contribution of knee joint BDNF/TrkB signalling to chronic OA pain. Brain-derived neurotrophic factor and TrkB mRNA and protein were present in knee synovia from OA patients (16 women, 14 men, median age 67 years [interquartile range: 61-73]). There was a significant positive correlation between mRNA expression of NTRK2 (TrkB) and the proinflammatory chemokine fractalkine in the OA synovia. Using the surgical medial meniscal transection (MNX) model and the chemical monosodium iodoacetate (MIA) model of OA pain in male rats, the effects of peripheral BDNF injection, vs sequestering endogenous BDNF with TrkB-Fc chimera, on established pain behaviour were determined. Intra-articular injection of BDNF augmented established OA pain behaviour in MIA rats, but had no effect in controls. Intra-articular injection of the TrkB-Fc chimera acutely reversed pain behaviour to a similar extent in both models of OA pain (weight-bearing asymmetry MIA: −11 ± 4%, MNX: −12 ± 4%), compared to vehicle treatment. Our data suggesting a contribution of peripheral knee joint BDNF/TrkB signalling in the maintenance of chronic OA joint pain support further investigation of the therapeutic potential of this target.
Novel SRF-ICA1L Fusions in Cellular Myoid Neoplasms With Potential For Malignant Behavior
Authors: Suurmeijer Albert J. , Dickson Brendan C. , Swanson David , Sung Yun-Shao , Zhang Lei , Antonescu Cristina R.
Published: September 2019

Pericytic tumors comprise a histologic continuum of neoplasms with perivascular myoid differentiation, which includes glomus tumors, myopericytoma, myofibroma, and angioleiomyoma. Despite their morphologic overlap, recent data suggest a dichotomy in their genetic signatures, including recurrent NOTCH gene fusions in glomus tumors and PDGFRB mutations in myofibromas and myopericytomas. Moreover, SRF-RELA fusions have been described in a subset of cellular variants of myofibroma and myopericytoma showing myogenic differentiation. Triggered by an index case of an unclassified cellular myoid tumor showing a novel SRF-ICA1L fusion we have investigated our files for cases showing similar histology and screened them using a combined approach of targeted RNA sequencing and fluorescence in situ hybridization. A fusion between SRF exon 4 and ICA1L exon 10 or 11 was identified in a total of 4 spindle cell tumors with similar clinicopathologic features. Clinically, the tumors were deep-seated and originated in the trunk or proximal lower extremity of adult patients (age range: 23 to 55 y). Histologically, the tumors were composed of cellular fascicles of monomorphic eosinophilic spindle cells showing increased mitotic activity, harboring densely hyalinized stroma, often with focal areas of necrosis. All 4 tumors had similar immunoprofiles with positivity for smooth muscle actin, calponin, and smooth muscle myosin heavy chain. Tumors were negative for desmin and caldesmon, markers often seen in SRF-RELA-positive tumors with similar morphology. Follow-up information was available in 3 patients. Two patients had no evidence of disease, 2 and 5 years after surgical resection. One patient, a 35-year-old male patient with a 19 cm deep-seated tumor with brisk mitotic activity (>20 mitoses in 10 HPF), developed lung metastases 7 years after initial diagnosis. In summary, we report a series of 4 cellular myoid tumors with novel SRF-ICA1L gene fusions, characterized by bland spindle cell fascicular growth, expression of specific smooth muscle markers, elevated mitotic activity, marked stromal hyalinization, focal coagulative necrosis, and potential for malignant behavior. Given the morphologic overlap with related cellular myopericytic tumors with SRF-RELA fusions, it is likely that SRF-ICA1L fusions define a similar subset of neoplasms composed of immature smooth muscle cells.
Improving Recognition and Reporting of Adverse Drug Reactions in the NICU: A Quality Improvement Project
Authors: Cammack Betsy , Oschman Alexandra , Lewis Tamorah
Published: September 2019

Introduction:

Adverse drug reactions (ADRs) are under-recognized and under-reported in the Neonatal Intensive Care Unit (NICU) population, with up to 95% of all ADRs not reported. Compared with non-elderly adults, pediatric patients are 3 times more likely to experience an ADR, with varying rates from 0.6% to 16.8%. The Children’s Mercy NICU has an ADR rate of 0.29% (2015). This high rate presents an opportunity to increase recognition and reporting, and improve characterization of ADRs in the NICU.

Methods:

The primary aim of this quality improvement project was for 70% of patients who received specified medications (indomethacin, dexmedetomidine, fentanyl, lorazepam, dexamethasone, or hydrocortisone) in the first 3 months of age to be assessed daily for ADRs. We selected these medications due to the frequency of use and well-understood ADR associations. For each ADR recognized, the Naranjo score, was calculated and compared with the neonatal-specific Du score to assess the effectiveness of ADR characterization.

Results:

Implementation occurred on May 15, 2017. We completed 3 PDSA cycles over 1 year. The bedside monitoring tool was utilized 83% of the time. Twenty-eight potential ADRs were identified, far exceeding the number reported before implementation. The Du score appeared to better characterize ADRs compared with the Naranjo score.

Conclusions:

Use of a bedside monitoring tool improves ADR detection. We experienced challenges with consistently identifying patients on target drugs and getting the tool to the bedside. Application of the Du score for ADR classification in neonates appears to be more appropriate than the use of the Naranjo.
Cranioorbital Morphology Caused by Coronal Ring Suture Synostosis
Authors: Watts Guy D. , Antonarakis Gregory S. , Blaser Susan I. , Phillips John H. , Forrest Christopher R.
Published: September 2019

Background:

Minor cranial sutural synostosis is currently regarded as a rare diagnosis. As clinical awareness grows, a greater number of cases are being documented. This study aims to describe the variants of unicoronal synostosis with regard to major and minor sutural involvement and secondary effects on cranial and orbital morphology. The information is aimed to improve clinical diagnosis and management.

Methods:

A retrospective study was conducted collecting preoperative computed tomographic scans of patients diagnosed with unicoronal synostosis and listed for surgical interventions, identified from a craniofacial database. Within these patients, different synostotic variants were identified based on which suture was affected. Scans of normal pediatric skulls (trauma) were used for a control group. Computed tomographic scans were analyzed for sutural involvement, cranial base deflection, and ipsilateral and contralateral orbital height and width. One-way analysis of variance was used to detect differences between synostotic variants and controls.

Results:

A total of 57 preoperative computed tomographic scans of patients with unicoronal synostosis were reviewed, in addition to 18 computed tomographic scans of normal skulls (control group). Four variants of unicoronal synostosis were identified: frontoparietal, frontosphenoidal, frontoparietal and frontosphenoidal, and frontosphenoidal and frontoparietal. The last two variants differ in their temporal involvement in the direction of sutural synostosis and ultimately cranial and orbital morphology. Three variants have been previously identified, but the fourth is presented for the first time.

Conclusions:

An understanding of the variants of unicoronal synostosis and their temporal relationships is integral for accurate clinical diagnosis and surgical correction. Recommendations for treatment are based on discrete changes in orbital morphology.
Ultrasonography of Extrathyroidal Diseases Mimicking Intrinsic Thyroid Lesions
Authors: Liu Ruifeng , Chen Cheng , Huang Xuepei , Zhu Qingli , Xia Yu
Published: September 2019

Some localized or multisystem diseases as well as congenital anomalies occasionally involve thyroid and unusual findings will be identified during thyroid ultrasonography. Recognition of these entities will minimize unnecessary complementary examination and lead to appropriate management for patients. Therefore, we aim to review sonographic features of these extrathyroidal diseases that affect thyroid in adults. Our review derives from cases diagnosed in our hospital and published literature, with pictures accessible using as illustration. These disorders included intrathyroidal parathyroid adenoma, intrathyroidal cystic findings of nonthyroid origin, metastases to the thyroid, esophageal diverticulum, paratracheal air cysts, and ossification of anterior longitudinal ligament.
Adult Cranioplasty
Authors: Pasick Christina Marie , Margetis Konstantinos , Santiago Gabriel F. , Gordon Chad , Taub Peter J.
Published: September 2019

Objectives:

After reading this article, the participant should be able to: Understand the etiology of cranial defects. Understand the anatomy of the cranium. Understand the importance of the preoperative workup in the cranial reconstruction decision-making process. Describe the options available for calvarial reconstruction including autologous and alloplastic materials. Describe the basic differences between available alloplastic materials. Understand the intraoperative and postoperative complications that may arise during cranioplasty.

Cranial defects can arise from a variety of causes, yielding a diverse group of patients who require cranioplasty. The goals of calvarial reconstruction are to protect the underlying brain, to restore the aesthetic contour of the calvarium, and/or to treat postcraniectomy cerebrospinal fluid circulation abnormalities that may be symptomatic. Options for calvarial reconstruction include the autogenous bone flap that was removed for access, autologous bone grafting, and a variety of alloplastic materials such as titanium, hydroxyapatite, polymethylmethacrylate, polyether ether ketone, and high-density porous polyethylene. A detailed preoperative workup and discussion with the patient is important to choosing the appropriate reconstructive path.
A Pathway for Developing Postoperative Opioid Prescribing Best Practices
Authors: Howard Ryan , Vu Joceline , Lee Jay , Brummett Chad , Englesbe Michael , Waljee Jennifer
Published: September 2019

Objective:

Opioid prescriptions after surgery are effective for pain management but have been a significant contributor to the current opioid epidemic. Our objective is to review pragmatic approaches to develop and implement evidence-based guidelines based on a learning health system model.

Summary Background Data:

During the last 2 years there has been a preponderance of data demonstrating that opioids are overprescribed after surgery. This contributes to a number of adverse outcomes, including diversion of leftover pills in the community and rising rates of opioid use disorder.

Methods:

We conducted a MEDLINE/PubMed review of published examples and reviewed our institutional experience in developing and implementing evidence-based postoperative prescribing recommendations.

Results:

Thirty studies have described collecting data regarding opioid prescribing and patient-reported use in a cohort of 13,591 patients. Three studies describe successful implementation of opioid prescribing recommendations based on patient-reported opioid use. These settings utilized learning health system principles to establish a cycle of quality improvement based on data generated from routine practice. Key components of this pathway were collecting patient-reported outcomes, identifying key stakeholders, and continual assessment. These pathways were rapidly adopted and resulted in a 37% to 63% reduction in prescribing without increasing requests for refills or patient-reported pain scores.

Conclusion:

A pathway for creating evidence-based opioid-prescribing recommendations can be utilized in diverse practice environments and can lead to significantly decreased opioid prescribing without adversely affecting patient outcomes.
About some projects with attendant circumstances
Authors: Slepyan Leonid I.
Published: September 2019

In this brief article (written at the suggestion of Prof. Gennady Mishuris), I discuss some projects, the circumstances under which the associated problems appeared on my desk, the results and what helped me to obtain them.

This article is part of the theme issue ‘Modelling of dynamic phenomena and localization in structured media (part 1)’.
Dynamic fracture of a dissimilar chain
Authors: Gorbushin N. , Mishuris G.
Published: September 2019

In this paper, we study the dynamic fracture of a dissimilar chain composed of two different mass-spring chains and connected with other springs. The propagation of the fault (crack) is realized under externally applied moving forces. In comparison with a homogeneous double chain, the considered structure displays some new essential features of steady-state crack propagation. Specifically, the externally applied forces are of a different strength, unlike a static case, and should be appropriately chosen to satisfy the equilibrium of the structure. Moreover, there exists a gap in the range of crack speeds where the steady-state fracture cannot occur. We analyse the admissibility of solutions for different model parameters and crack speeds. We complement analytical findings with numerical simulations to validate our results.

This article is part of the theme issue ‘Modelling of dynamic phenomena and localization in structured media (part 1)’.
Low-frequency wave-energy amplification in graded two-dimensional resonator arrays
Authors: Bennetts L. G. , Peter M. A. , Craster R. V.
Published: September 2019

Energy amplification in square-lattice arrays of C-shaped low-frequency resonators, where the resonator radii are graded with distance, is investigated in the two-dimensional linear acoustics setting for both infinite (in one dimension) and finite arrays. Large amplifications of the incident energy are shown in certain array locations. The phenomenon is analysed using: (i) band diagrams for doubly-periodic arrays; (ii) numerical simulations for infinite and finite arrays; and (iii) eigenvalue analysis of transfer matrices operating over individual columns of the array. It is shown that the locations of the large amplifications are predicted by propagation cut-offs in the modes associated with the transfer-matrix eigenvalues. For the infinite array, the eigenvalues form a countable set, and for the low frequencies considered, only a single propagating mode exists for a given incident wave, which cuts off within the array, leading to predictive capabilities for the amplification location. For the finite array, it is shown that (in addition to a continuous spectrum of modes) multiple discrete propagating modes can be excited, with the grading generating new modes, as well as cutting others off, leading to complicated amplification patterns. The numerical simulations reveal that the largest amplifications are achieved for a single row array, with amplifications an order of magnitude smaller for the corresponding infinite array.

This article is part of the theme issue ‘Modelling of dynamic phenomena and localization in structured media (part 1)’.
Rayleigh-type waves on a coated elastic half-space with a clamped surface
Authors: Kaplunov J. , Prikazchikov D. , Sultanova L.
Published: September 2019

Elastodynamics of a half-space coated by a thin soft layer with a clamped upper face is considered. The focus is on the analysis of localized waves that do not exist on a clamped homogeneous half-space. Non-traditional effective boundary conditions along the substrate surface incorporating the effect of the coating are derived using a long-wave high-frequency procedure. The derived conditions are implemented within the framework of the earlier developed specialized formulation for surface waves, resulting in a perturbation of the shortened equation of surface motion in the form of an integral or pseudo-differential operator. Non-uniform asymptotic formula for the speeds of the sought for Rayleigh-type waves, failing near zero frequency and the thickness resonances of a layer with both clamped faces, follow from the aforementioned perturbed equation. Asymptotic results are compared with the numerical solutions of the full dispersion relation for a clamped coated half-space. A similarity with Love-type waves proves to be useful for interpreting numerical data.

This article is part of the theme issue ‘Modelling of dynamic phenomena and localization in structured media (part 1)’.
(Bi)-orthogonality relation for eigenfunctions of self-adjoint operators
Authors: Ledet L. S. , Sorokin S. V.
Published: September 2019

The bi-orthogonality relation for eigenfunctions of self-adjoint operators is derived. Its composition is explained in view of the structure of a characteristic equation and of the energy flow components. Application of the bi-orthogonality relation for solving forcing problems is generalized and the connection between the bi-orthogonality relation and the virtual wave method is highlighted. Technicalities are illustrated in a non-trivial example of propagation of free/forced cylindrical waves in a thin elastic plate under heavy fluid loading.

This article is part of the theme issue ‘Modelling of dynamic phenomena and localization in structured media (part 1)’.
Flexural vibration systems with gyroscopic spinners
Authors: Carta G. , Nieves M. J. , Jones I. S. , Movchan N. V. , Movchan A. B.
Published: September 2019

In this paper, we study the spectral properties of a finite system of flexural elements connected by gyroscopic spinners. We determine how the eigenfrequencies and eigenmodes of the system depend on the gyricity of the spinners. In addition, we present a transient numerical simulation that shows how a gyroscopic spinner attached to the end of a hinged beam can be used as a ‘stabilizer’, reducing the displacements of the beam. We also discuss the dispersive properties of an infinite periodic system of beams with gyroscopic spinners at the junctions. In particular, we investigate how the band-gaps of the structure can be tuned by varying the gyricity of the spinners.

This article is part of the theme issue ‘Modelling of dynamic phenomena and localization in structured media (part 1)’.
A new insight into corrosion inhibition process of mild steel in sulfuric acid medium: a combined experimental and theoretical study
Authors: Boutouil Aziz , Laamari My Rachid , Elazhary Ilham , Anane Hafid , Ben Tama Abdeslem , Stiriba Salah-Eddine
Published: September 2019

Purpose

This study aims to investigate the inhibition effect of a newly synthesized1,2,3-triazole containing a carbohydrate and imidazole substituents, namely,1-((1-((2,2,7,7-tetramethyltetrahydro-5H-bis([1,3]dioxolo)[4,5-b:4′,5′-d]pyran-5-yl)methyl)-1H-1,2,3-triazol-4-yl)methyl)-1H-benzo[d]imidazole(TTB) on the corrosion of mild steel in aerated 1 M H2SO4.

Design/methodology/approach

The authors have used weight loss measurement, potentiodynamic polarization, electrochemical impedance spectroscopy, FT-IR studies, scanning electron microscopy analysis and energy dispersive X-ray (EDX) spectroscopy techniques.

Findings

It is found that, in the working range of 298-328 K, the inhibition efficiency of TTB increases with increasing concentration to attain the highest value (92 per cent) at 2.5 × 10−3M. Both chemisorption and physisorption of TTB take place on the mild steel, resulting in the formation of an inhibiting film. Computational methods point to the imidazole and phenyl ring as the main structural parts responsible of adsorption by electron-donating to the steel surface, while the triazol ring is responsible for the electron accepting. Such strong donating–accepting interactions lead to higher inhibition efficiency of TTB in the aqueous working system.

Originality/value

This work is original with the aim of finding new acid corrosion inhibitors.
The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable
Authors: Mahrani Mayang , Soewarno Noorlailie
Published: September 2019

Purpose

The purpose of this paper is to determine the direct influence of the mechanism of good corporate governance (GCG) and corporate social responsibility (CSR) on financial performance as well as through earnings management as a mediating variable.

Design/methodology/approach

The data used in this research are secondary data involving 102 companies listed on the Indonesian Stock Exchange for the period 2014. The data used in this study were analyzed using partial least square and carried out with the help of software WarpPLS 5.0.

Findings

The results show that the mechanism of GCG and CSR has a positive effect on financial performance as well as the CSR on financial performance.

Originality/value

The results also show partial mediation of earnings management on impact of GCG mechanisms on financial performance and full mediation of earnings management on impact of CSR on financial performance.
Tax audit and tax productivity in Lagos state, Nigeria
Authors: Olaoye Clement Olatunji , Ogunleye Stephen Ayodeji , Solanke Festus Taiwo
Published: September 2019

Purpose

The purpose of this paper is to examine the impact of the tax audit on tax productivity in Lagos state, Nigeria. Specifically, the study analyzed trends of tax audit and tax productivity, and the impact of Desk audit, Field audit and Back-duty audit on tax productivity in Lagos state.

Design/methodology/approach

The study made use of both primary and secondary data. Primary data used in the study were collected with the use of questionnaires administered to 350 randomly selected staffs of Lagos state Internal Revenue Services, while secondary data used in the study were sourced from Federal Inland Revenue Service and Lagos Internal Revenue Service audit division in Lagos state over the period spanning from 2000 to 2015. Data collated in the study were analyzed descriptively using inferential methods such as unit root test, and estimation techniques such as Fully Modified Least Square (FMOLS) co-integration regression and Logit regression analysis.

Findings

The study revealed that Field tax audit, desk tax audit and Back duty tax audit exert a significant positive impact on tax productivity with reported estimate of 0.530454 (p=0.0044<0.05) for FIDAUD, 0.774450 (p=0.0085< 0.05) for DEKAUD, 1.244317 (p=0.0001<0.05) for BAKAUD.

Research limitations/implications

Relevant tax authority (RTA), tax auditors and FIRS staff members should have full knowledge of modern audit tools like Computer Aided Audit Tools (CAATs) to enhance performance and maximum tax revenue generation.

Practical implications

The study concluded that tax audit enhances the level of productivity of tax administration in Lagos state and that any form of tax audit has the tendency of influencing revenue accruing to the government from taxation positively. Hence, tax audit should be carried out on a routine basis to ensure that actual revenue collected is what the RTA remits to the government. Tax audit department should be given autonomy to carry out their responsibilities effectively.

Social implications

Tax audit should be carried out on a routine basis to ensure that actual revenue collected is what the RTA remits to the government. Tax audit department should be given autonomy to carry out their responsibilities effectively.

Originality/value

This tax audit and tax productivity in Lagos state, Nigeria, fulfills an identified need to study how brand-supportive behavior can be enabled.
Macroeconomic factors, firm characteristics and financial performance
Authors: Egbunike Chinedu Francis , Okerekeoti Chinedu Uchenna
Published: September 2019

Purpose

The purpose of this paper is to explore the interrelationship between macroeconomic factors, firm characteristics and financial performance of quoted manufacturing firms in Nigeria. Specifically, the study investigates the effect of interest rate, inflation rate, exchange rate and the gross domestic product (GDP) growth rate, while the firm characteristics were size, leverage and liquidity. The dependent variable financial performance is measured as return on assets (ROA).

Design/methodology/approach

The study used theex post factoresearch design. The population comprised all quoted manufacturing firms on the Nigerian Stock Exchange. The sample was restricted to companies in the consumer goods sector, selected using non-probability sampling method. The study used multiple linear regression as the method of validating the hypotheses.

Findings

The study finds no significant effect for interest rate and exchange rate, but a significant effect for inflation rate and GDP growth rate on ROA. Second, the firm characteristics showed that firm size, leverage and liquidity were significant.

Practical implications

The study has implications for regulators and policy makers in formulating policy decisions. In addition, managers may better understand the interplay between macroeconomic factors, firm characteristics and profitability of firms.

Originality/value

Few studies have addressed the interplay of macroeconomic factors and firm characteristics in determining the profitability of manufacturing firms in the country and developing countries in general.
Detecting Earnings Management: A Foreign Exchange Losses (FEL) Model
Authors: Christiawan Yulius Jogi , Rahmiati Alfa
Published: September 2019

Foreign exchange losess bear some pressures for numerous companies in Indonesia particularly for those having liabilities denominated in foreign currencies. This occurs when Indonesian Rupiah (IDR) current exchange rate has weakened against foreign currencies. Related to those phenomenon, this study aims to investigate model earnings management actions using foreign exchange losses (FEL) which provides a method for the detection of earnings management. By employing a quantitative approach, this study used secondary data of financial statements. The data were collected from 50 companies with the largest market capitalisation, 50 of the most active companies based on trading volume, 50 of the most active companies based on the value of trade and 50 of the most active companies by frequency trading. Totally, 200 public companies listed in Indonesia Stock Exchange were gained as the data based on IDX statistical report 2013. The results identify that FEL model is capable to detect earnings management from a transaction in foreign exchange losses. However, the model cannot capture the phenomenon of earnings management if the company does not own or reported long-term debt and profit/loss on foreign exchange. To prove whether the manager will perform earnings management from FEL, it is suggested to conduct further research using the hypothesis of positive accounting theory (PAT).
Mapping Market-Based Accounting Research in Indonesia: Graphics and Guidelines for Future Research
Authors: Suhardianto Novrys , Subroto Bambang , Chandrarin Grahita
Published: September 2019

The purpose of this study is to describe the development of market based accounting research (MBAR) published in Indonesia for 10 years. This study attempts to explain the topics of MBAR, research method used, the variables, between-variable relationship formed, and the units analysis used in MBAR. This research uses qualitative-descriptive method to create descriptive models of MBAR articles published in accounting journals that have been accredited with minimum grade of B. The analysis of 109 MBAR articles of five accounting journals shows that 10 MBAR themes are still potential. Among three methods in MBAR, the multivariate association study is dominant. Some papers use intervening and moderating model to explore the relationship between accounting data and capital market reaction. The results for each theme are described in a research map that shows the relationship between variables (constructs) of MBAR from three units of analysis. This paper finds some implications to MBAR research agenda in the future, especially for meta-analysis research and triangulation research, due to many inconsistencies of the MBAR findings in Indonesia. In addition, accounting standard research topic is still promising in the moment of accounting standards transition.
Prediction of key sensory attributes of apple juices by multivariate analysis of their physicochemical profiles
Authors: Włodarska Katarzyna , Pawlak-Lemańska Katarzyna , Sikorska Ewa
Published: September 2019

Purpose

The purpose of this paper is to analyse physicochemical and sensory profiles of apple juices using multivariate methods and to predict the essential sensory properties by means of instrumental measurements.

Design/methodology/approach

The studied set included apple juices reconstituted from concentrate (clear and cloudy) and direct (pasteurised and freshly squeezed, not pasteurised). The physicochemical (colour, turbidity, total soluble solids, sucrose, D-glucose, D-fructose content, pH, total acidity, total phenolic, total flavonoid content and antioxidant capacity) and sensory profiles of juices were analysed by principal component analysis and partial least squares (PLS) regression.

Findings

An exploratory study of physicochemical and sensory profiles revealed dimensions differentiating apple juices. The first dimension was related to their physical properties (clarity, sediment and colour coordinates L*, C*, h°), whereas the second dimension referred to their flavour, being positively correlated with sourness and astringency, and negatively with sweetness. The PLS regression analysis revealed the quantitative relationship between sweet and sour flavours and the instrumental measurements. The physicochemical parameters of apple juices contributing positively or negatively to the key sensory attributes were determined based on the regression coefficients.

Originality/value

This study presents a possibility to predict the key sensory attributes of apple juice on the basis of selected physicochemical parameters. This approach could be a supporting tool for sensory analysis that could allow the quality characterisation on a large sample set and hence shorten the time necessary for routine quality control, product design and development.
Department-specific collection assessment
Authors: Wang Xiaocan , Huang Jie
Published: September 2019

Purpose

The purpose of this paper is to introduce the pilot project of collection assessment performed by an academic library for the Computer Information Science (CIS) Department specifically and share the experience involved in this assessment.

Design/methodology/approach

In this descriptive research, the library gathered and analyzed a set of evaluation reports for CIS-related print and electronic materials. This assessment includes analyses of physical items, periodicals, electronic resources, peers’ databases, faculty syllabi, as well as departmental allocation fund.

Findings

This project shows the importance of collaboration between the library and academic departments on collection evaluation and assessment. It demonstrates that the assessments of a department-specific collection can provide the library with insights into the quality of the collection and help librarians better understand the information requirements of the faculty and students in the department. By analyzing the data collected in the assessment, the library can spend the tight budget on the most needed core materials related to the curriculum and research of the department. This project provides a good example for future routine assessments.

Practical implications

The procedure, results and future work of this assessment provide other academic libraries with insights into and practical solutions to department-specific collection assessments.

Originality/value

The study describes a set of collection assessment activities specific to a disciplinary department undertaken by Spiva Library. Few studies have been conducted to study department-specific collection assessments. This type of study can assist a university library to develop a core collection in support of teaching, learning and research for individual academic departments.
Archives in the stacks: documentary editions in collections
Authors: Riter Robert B.
Published: September 2019

Purpose

This paper aims to investigate the role of documentary editions in supporting the development of historical collections in libraries, their function as evidential and informational objects and considerations for their evaluation in collection development. Framed as objects possessing bibliographic and archival characteristics, attention is given to the evaluative challenges these objects present during collection development.

Design/methodology/approach

This paper provides an archival and bibliographic analysis of documentary editions through examining and discussing their archival and bibliographic elements. Consideration is given to how these elements are expressed as information and evidence, how they operate as scholarly and archive-like objects and how they acquire value as collected objects. This approach clarifies the informational and evidential characteristics of these works, offering a framework for their evaluation in libraries.

Findings

Documentary editions possess archival and bibliographic characteristics, requiring that evaluators critique the scholarly value and archival integrity of their content. This has implications for the curation of archival objects in library collections, where library and archival expertise can support a more nuanced assessment of these works.

Originality/value

The blurred documentary character of these works has been identified by scholars (Cox, 1991). This paper presents evaluative considerations. Here, these characteristics are clarified, and an approach for evaluating these works is offered.
Indexing innovation within China
Authors: Reid David McHardy , Chi Guotai , Zhao Zhi Chong , Alon Ilan
Published: September 2019

Purpose

Performed over a five-year time horizon, this paper aims to analyze the progression rates of technological innovation across 15 sub-provincial Chinese cities. The authors quantify and rate innovation performance, then rank the cities based on a purpose-built index designed to gauge the rate of technological progress.

Design/methodology/approach

Using the inferior constraint method, and a variety of national sources of data, the authors construct an innovation index based in part on new product sales revenue, proportion of college students, research and development expenditure of industrial enterprises in relation to gross industrial output value, contract deals in technical markets per capita, hazard-free treatment rate of waste, enterprises with technical development agencies accounts for industrial enterprises, number of high-tech enterprises and invention patent ownership per million population.

Findings

The findings provide a methodology for indexing cities, with 15 Chinese provincial cities as examples. Among the top five cities with the highest technological innovation index were Shenzhen, Nanjing, Guangzhou, Hangzhou and Wuhan. In the bottom were Shenyang, Changchun, Dalian, Xi’an and Harbin.

Research limitations/implications

This study applied a new model of innovation at the city level for China. Application to other industries (real estate, manufacturing, etc.) and countries will extend boundaries of this model and show its wider applicability.

Practical implications

Companies can use this research and methodology when seeking new investments in high tech and innovative products. Locations offering more hospitable environments should be prioritizedceteris paribus.

Originality/value

One weakness of much of the international business and competitiveness literature is that it often views the country as the primary unit of analysis. In this way, nuanced views of the institutional environments within countries are often overlooked. This paper proposes a measure of regional rates of innovativeness across China.
The relationship between management characteristics and firm performance
Authors: Salehi Mahdi , Moghadam Samaneh Mohammadi
Published: September 2019

Purpose

This study aims to investigate the relationship between management characteristics including management capability, management entrenchment, agency costs and overconfidence and firm performance in companies listed on the Tehran Stock Exchange market.

Design/methodology/approach

The research population includes 125 companies after applying systematic elimination sampling method during 2010-2016. The primary measure for companies’ performance is return on assets and Demerjian et al. (2012a) model is used to measure managerial characteristics.

Findings

The results indicated that two management characteristics, namely, management capability and overconfidence are positively associated with firm performance and improve the level of performance. Agency costs did not have any significant effect on firm performance and management entrenchment leads to deterioration in firm performance.

Originality/value

The paper focuses on managerial characteristics and firm performance, which the results may very helpful to companies and investors to hiring managers with specific characteristics. Moreover, the results may give strength to further studies.
An integrated model of destination sustainable competitiveness
Authors: Nadalipour Zahra , Imani Khoshkhoo Mohammad Hossein , Eftekhari Abdolreza Roknoddin
Published: September 2019

Purpose

This study aims at developing a framework to investigate and analyze sustainable competitiveness in tourism destinations.

Design/methodology/approach

This study has a qualitative approach, and it has been conducted by use of a comprehensive literature review. First, the key concepts of the study such as destination competitiveness, sustainable development, stakeholders’ attitude and performance and tourist loyalty were identified. Then, an integrative review was conducted on literature regarding the mentioned keywords. More related resources were selected and critically reviewed to explore gaps. For this purpose, a search was conducted at databases such as Emerald, Elsevier and ScienceDirect.

Findings

An appropriate framework for tourism sustainable development and, in particular, for its sustainable competitiveness, requires considering economic, sociocultural and ecological dimensions on the one hand, and considering all stakeholders participating in tourism process on the other hand.

Research limitations/implications

The model suggested in this study can be applied by managers and policymakers in various destinations to investigate true competitiveness situation of their tourist destinations. It also can be theoretically a start point to raise further issues and studies on destination competitiveness by adopting a new sustainability approach.

Originality/value

From reviewing previous studies, it is clear that most models developed on destination competitiveness only consider creation of competitiveness and destination’s characteristics. In addition, a sustainability approach has rarely been considered in these studies. A model or a framework specially designed for evaluating and investigating sustainability of destination competitiveness has not been developed yet. In this sense, the proposed framework in this study is a new one. What differentiates this model with previous ones is the sustainability approach to the competitiveness and taking all stakeholders of the competition process into account.
A domain knowledge incorporated text mining approach for capturing user needs on BIM applications
Authors: Zhou Shenghua , Ng S. Thomas , Lee Sang Hoon , Xu Frank J. , Yang Yifan
Published: September 2019

Purpose

In the architecture, engineering and construction (AEC) industry, technology developers have difficulties in fully understanding user needs due to the high domain knowledge threshold and the lack of effective and efficient methods to minimise information asymmetry between technology developers and AEC users. The paper aims to discuss this issue.

Design/methodology/approach

A synthetic approach combining domain knowledge and text mining techniques is proposed to help capture user needs, which is demonstrated using building information modelling (BIM) apps as a case. The synthetic approach includes the: collection and cleansing of BIM apps’ attribute data and users’ comments; incorporation of domain knowledge into the collected comments; performance of a sentiment analysis to distinguish positive and negative comments; exploration of the relationships between user sentiments and BIM apps’ attributes to unveil user preferences; and establishment of a topic model to identify problems frequently raised by users.

Findings

The results show that those BIM app categories with high user interest but low sentiments or supplies, such as “reality capture”, “interoperability” and “structural simulation and analysis”, should deserve greater efforts and attention from developers. BIM apps with continual updates and of small size are more preferred by users. Problems related to the “support for new Revit”, “import & export” and “external linkage” are most frequently complained by users.

Originality/value

The main contributions of this work include: the innovative application of text mining techniques to identify user needs to drive BIM apps development; and the development of a synthetic approach to orchestrating domain knowledge, text mining techniques (i.e. sentiment analysis and topic modelling) and statistical methods in order to help extract user needs for promoting the success of emerging technologies in the AEC industry.