bluuebunny/crossref_metadata_2025 huggingface dataset:
Polymeric poly[[decaaquabis(μ6-1,8-disulfonato-9H-carbazole-3,6-dicarboxylato)di-μ3-hydroxy-pentazinc] decahydrate]
Authors: Yu Jiamei , Wang De-Chao , Wang Bin
Published: May 2019

The asymmetric unit of the title MOF, [Zn5(C14H5NO10S2)2(OH)2(H2O)10]
n
comprises three ZnII atoms, one of which is located on a centre of inversion, a tetra-negative carboxylate ligand, one μ
3-hydroxide and five water molecules, each of which is coordinated. The ZnII atom, lying on a centre of inversion, is coordinated by trans sulfoxide-O atoms and four water molecules in an octahedral geometry. Another ZnII atom is coordinated by two carboxylate-O atoms, one hydroxy-O, one sulfoxide-O and a water-O atom to define a distorted trigonal–bipyramidal geometry; a close Zn...O(carboxylate) interaction derived from an asymmetrically coordinating ligand (Zn—O = 1.95 and 3.07 Å) suggests a 5 + 1 coordination geometry. The third ZnII atom is coordinated in an octahedral fashion by two hydroxy-O atoms, one carboxylate-O, one sulfoxide-O and two water-O atoms, the latter being mutually cis. In all, the carboxylate ligand binds six ZnII ions leading to a three-dimensional architecture. In the crystal, all acidic donors form hydrogen bonds to oxygen acceptors to contribute to the stability of the three-dimensional architecture.
Distance and the completion of Chinese cross-border mergers and acquisitions
Authors: Dong Lijun , Li Xin , McDonald Frank , Xie Jiaguo
Published: May 2019

Purpose

The purpose of this paper is to draw attention to the significant lower completion rate of mergers and acquisitions (M&As) by firms from emerging economies (EEs) (China in particular) compared with firms from advanced economies, and identify the country- and industry-level factors that affect the completion of cross-border M&As by Chinese firms.

Design/methodology/approach

This study explores the effects of economic, cultural and institutional distances and target firms in technology- and knowledge-intensive industries on the completion of cross-border M&As by Chinese firms. It also examines the interplay between distance factors and technology- and knowledge-intensive industries on cross-border M&A completion. This study adopts a quantitative approach and is based on a sample of 768 announced cross-border M&A deals by firms in China between 2000 and 2015.

Findings

The results indicate that economic distance increases the likelihood of the completion of cross-border M&As when the target is in a more developed economy than China, but decreases when the target is in a less developed economy. Cultural and institutional distances have a significant, negative impact on the completion of cross-border M&As. In addition, target technology-intensive industries have a significant direct negative effect on cross-border M&A completion and moderate the relationship between the distance factors and the likelihood of cross-border M&A completion.

Research limitations/implications

The results reveal factors that affect the completion of cross-border M&As by emerging market firms (EMFs). Further research, however, is needed to discover how distance factors affect how EMFs find, evaluate and negotiate international bids. To broaden the scope of the research, data for firms from other EEs would also be required.

Originality/value

The study expands the literature that considers the effects of major distances on cross-border M&A completion. In addition, the importance of defining and measuring distances in the context of cross-border M&As is highlighted. Finally, the study expands knowledge on how cross-border M&As affect the internationalization strategies of EMFs by conceptualizing and testing how target industries affect cross-border M&A completion.
Exploring inbound tourists experience in Beijing, China: an online deductive approach
Authors: Liu Yu , Liu-Lastres Bingjie , Wang Qiuju , Fu Yao-Yi
Published: May 2019

Purpose

Beijing is becoming one of the top global destinations but the number of international tourists to the city has been declining recently. By analyzing inbound tourists experience in Beijing and identifying the relationship between the destination attributes and satisfaction, the purpose of this paper is to provide important insights into city tourism research and city destination development.

Design/methodology/approach

This study used an online deductive approach and collected 1,254 reviews on TripAdvisor referencing major attractions in Beijing. This study used the Leximancer software to analyze the content of the reviews and to identify the underlying relationships.

Findings

The results showed that international tourists’ experience in Beijing can be reflected via five aspects: attractions, city, transportation, service and people. The results further indicated that the major concern of international tourists visiting Beijing related to the service quality on site.

Originality/value

This study explored inbound tourists experience in Beijing using an online deductive approach. Practical implications were provided with respect to improving international tourists experience in Beijing and enhancing their satisfaction and revisiting intentions.
Serum lipid, homocysteine, and platelet derived growth factor in patients with hypertension
Authors: Aree Patcharaporn , Jomgeow Tanyarat , Thongbunjob Krid , Tachaudomdach Chiraporn
Published: May 2019

Purpose

The purpose of this paper is to study serum lipids, lipoproteins, homocysteine (Hcy) and platelet-derived growth factor (PDGF), and to evaluate the relationship between serum lipids, lipoproteins, Hcy and PDGF in patients with hypertension.

Design/methodology/approach

In total, 85 patients with hypertension (34 males, 51 females) were recruited from October to December 2015 at Saraphi Hospital, Chiang Mai Province using purposive sampling. PDGF mRNA levels of the patients were analyzed using the RT-PCR method. Hcy was analyzed by high-performance liquid chromatography. An enzymatic-colorimetric method was used to measure serum cholesterol, high-density lipoprotein cholesterol and triglyceride. A low-density lipoprotein cholesterol (LDL-C) level was calculated using Friedewald’s formula. Descriptive statistics and the Pearson product moment were also used in the analysis.

Findings

Among the patients with hypertension, hypercholesterolemia, high levels of LDL-C, hypertriglyceridemia and hyperhomocysteinemia were found in 54.1, 70.7, 25.9 and 44.7 percent, respectively. In addition, PDGF was significantly correlated with Hcy (r=0.705; p<0.005). There was no association between serum lipids or lipoproteins and Hcy or PDGF in patients with hypertension.

Practical implications

The results of this study provide direction on how serum lipids, lipoproteins, Hcy and PDGF can be used as a guide to improving dietary management as a means of reducing cardiovascular disease, and stroke in patients with hypertension.

Originality/value

This manuscript is not currently under consideration, in press or published elsewhere. This manuscript is truthful original work without fabrication, fraud or plagiarism. The authors have made important scientific contributions to this study. The authors are familiar with the primary data, and have read the entire manuscript and take responsibility for it content. No benefits were received by the authors or any member of the authors’ family or the research team, from any commercial source, directly or indirectly related to this work. Moreover, no one affiliated with has any financial interest related to the subject matter of this manuscript.
New product development-processes in the fashion industry
Authors: Sari Rora Puspita , Asad Nabila
Published: May 2019

Purpose

The purpose of this paper is, first, to examine the design requirements of Islamic fashion in the new product-development process; second, to explore the different practices of new product-development activities from successful and unsuccessful new product lines; and third, to investigate the sequence of the new product-development practice in the fashion industry, specifically the Islamic fashion industry in Indonesia.

Design/methodology/approach

Questionnaires were distributed and semi-structured interviews were conducted to collect information regarding the practice of the new product-development activities. The Mann–Whitney U test was performed based on the quality of the new product-development activities of 100 Islamic fashion firms, including five innovative companies that had won several awards in Indonesia. An analysis of the extent to which fashion firms were engaging in new product-development activities provided a more detailed picture of the sequence of those activities.

Findings

Islamic norms were adapted during the early design and promotional phases of new product development in Islamic fashion. Various choices of design and colour in Islamic fashion were also perceived as a way of preaching to women to dress more accordingly to the Islamic norm. The new product-development activities that were conducted differently for successful vs unsuccessful new product lines were idea conceptualisation, market analysis, technical and engineering analysis, financial analysis and commercialisation. The commercialisation phase was given the least priority of all the activities. Nevertheless, it contributed to the very first communication to the customers about new product lines.

Originality/value

This study makes an important contribution to the deeper and more detailed research on how Islamic fashion companies perceive Islamic values during new product developments and how they perform new product-development activities between successful and unsuccessful products.
Competition law enforcement in Hong Kong SAR and in Ireland: similar and atypical
Authors: Lucey Mary Catherine
Published: May 2019

Purpose

This paper aims to understand the emergence, operation and evolution of judge-centred models for the enforcement of competition law in Ireland and in Hong Kong SAR. The public enforcement model in Hong Kong chimes with the Irish regime where competence to adjudicate on competition law violations and to impose sanctions is intentionally reserved exclusively to judges. This design choice renders the Irish and Hong Kong regimes both similar to each other and atypical on the global stage, where in many jurisdictions an administrative competition agency investigates suspected infringements, makes determinations of infringements and may penalise infringers.

Design/methodology/approach

This paper starts by detailing the current competition law architecture in each jurisdiction. Then, it examines closely the discourse (expressed in consultations, experts’ reports and Parliamentary documents) in the lengthy period preceding their introduction. This approach aims, firstly, to understand why judicial models were chosen over more familiar administrative ones and, secondly, to unearth any similar concerns which had a bearing on the choice of atypical design. Next, it analyses some implications of the judicial model in operation for, firstly, parties; secondly, the administrative competition agencies; and, thirdly, the evolution of competition law.

Findings

It finds the existence of similar concerns surrounding due process/separation of power arose in each jurisdiction. Other similar strands include a sluggish political appetite which delayed reform. Each jurisdiction actively sought to inform itself about international experience but did not feel obliged to copy the enforcement dimension even where substantive prohibitions were persuasive.

Research limitations/implications

It shines a light on the independent response by two small Common Law jurisdictions, which does not converge with popular administrative international models of competition law enforcement.

Practical implications

It is hoped that the decades-long experience in Ireland may interest those involved in Hong Kong competition law, which is at a comparatively fledgling stage of development.

Originality/value

This is an original research and appears to be the first paper exploring the atypical approaches taken in Hong Kong SAR and Ireland to designing locally suited regimes for the enforcement of competition law.
Compensating regulation of land: UK and Singapore compared
Authors: Ti Edward Seng Wei
Published: May 2019

Purpose

The paper aims to analyse and compare how UK and Singapore deal with compensation with respect to regulation of land (short of a physical taking). The purpose is to determine whether the non-compensation in each jurisdiction is justified.

Design/methodology/approach

A comparative method using case law, statutes and secondary material across both jurisdictions (as well as some US case law) is adopted.

Findings

Both the UK and Singapore do not provide compensation when land is affected by regulation, so long as a physical taking has not occurred. Partly because of the abolition of development rights in the UK since 1947, this position may be justified. Conversely, Singapore’s Master Plan seeks a great deal of public reliance and advertises development potential, and non-compensation is not defensible.

Originality/value

There is very limited analysis on regulatory effects of land in the UK, and virtually none in Singapore. This would also be the first attempt to compare this aspect of the UK and Singapore’s planning regime.
Classifying internal audit quality using textual analysis: the case of auditor selection
Authors: Boskou Georgia , Kirkos Efstathios , Spathis Charalambos
Published: May 2019

Purpose

This paper aims to assess internal audit quality (IAQ) by using automated textual analysis of disclosures of internal audit mechanisms in annual reports.

Design/methodology/approach

This paper uses seven text mining techniques to construct classification models that predict whether companies listed on the Athens Stock Exchange are audited by a Big 4 firm, an auditor selection that prior research finds is associated with higher IAQ. The classification accuracy of the models is compared to predictions based on financial indicators.

Findings

The results show that classification models developed using text analysis can be a promising alternative proxy in assessing IAQ. Terms, N-Grams and financial indicators of a company, as they are presented in the annual reports, can provide information on the IAQ.

Practical implications

This study offers a novel approach to assessing the IAQ by applying textual analysis techniques. These findings are important for those who oversee internal audit activities, assess internal audit performance or want to improve or evaluate internal audit systems, such as managers or audit committees. Practitioners, regulators and investors may also extract useful information on internal audit and internal auditors by using textual analysis. The insights are also relevant for external auditors who are required to consider various aspects of corporate governance, including IAQ.

Originality/value

IAQ has been the subject of thorough examination. However, this study is the first attempt, to the authors’ knowledge, to introduce an innovative text mining approach utilizing unstructured textual disclosure from annual reports to develop a proxy for IAQ. It contributes to the internal audit field literature by further exploring concerns relevant to IAQ.
A comparative analysis of banking institutions: examining quiet life
Authors: Doyran Mine Aysen , Santamaria Zachary Roman
Published: May 2019

Purpose

The purpose of this paper is to analyze the performance of banking institutions in Costa Rica over the period 2004–2014.

Design/methodology/approach

This paper employs system GMM, dynamic panel data and traditional financial hypothesis framework to analyze bank performance and assess marketplace sustainability for a sample of commercial and cooperative banks from Costa Rica. In the assessment, the authors visit the relative market power, structure conduct performance (SCP) and efficient structure literature.

Findings

Market share (MS) is positively related to performance whereas the authors find a negative effect of market concentration (Herfindahl–Hirschman index) on bank profits, thereby refuting the SCP hypothesis. The authors accept the “quiet life” hypothesis within Costa Rican banks since a moderate level of profit persistence is detected. Commercial banks are less profitable. Yet when crisis is introduced to the models, it has a significant and negative impact on overall bank performance.

Research limitations/implications

The authors selected years and banks based on available data plus default information in the relevant database. More insights can be gained from post-2014 developments.

Practical implications

The current results and conclusions have implications for developing economies (and economic development, in general) by showing that the traditional understanding of cooperative bank model as better for the public good may not be necessarily true. They offer insight into the understanding of how different bank-type institutions affect the public good. Furthermore, expanding the research to Latin America in order to directly compare commercial and cooperative enterprises via a meta-frontier technique would help buttress this evidence.

Originality/value

This is the most recent study to provide such an investigation for a Latin American country with a sizable MS for cooperative and public sector banks. The paper offers analysis that has been limited in Latin American banking markets thus far.
Cattaneo–LTNE porous ferroconvection
Authors: M. Ravisha , Shivakumara I.S. , A.L. Mamatha
Published: May 2019

Purpose

The onset of convection in a ferrofluid-saturated porous layer has been investigated using a local thermal nonequilibrium (LTNE) model by allowing the solid phase to transfer heat via a Cattaneo heat flux theory while the fluid phase to transfer heat via usual Fourier heat-transfer law. The flow in the porous medium is governed by modified Brinkman-extended Darcy model. The instability of the system is discussed exactly for stress-free boundaries, while for rigid-ferromagnetic/paramagnetic boundaries the results are obtained numerically using the Galerkin method. The presence of Cattaneo effect introduces oscillatory convection as the preferred mode of instability contrary to the occurrence of instability via stationary convection found in its absence. Besides, oscillatory ferroconvection is perceived when the solid thermal relaxation time parameter exceeds a threshold value and increase in its value is to hasten the oscillatory onset. The effect of different boundary conditions on the instability of the system is noted to be qualitatively same. The paper aims to discuss these issues.

Design/methodology/approach

The investigators would follow the procedure of Straughan (2013) to obtain the expression for Rayleigh number. The Brinkman-extended Darcy model is used to describe the flow in a porous medium. The investigators have used a Galerkin method to obtain the numerical results for rigid-ferromagnetic/paramagnetic boundaries, while the instability of the system is discussed exactly for stress-free boundaries.

Findings

The Cattaneo–LTNE porous ferroconvection has been analyzed for different velocity and magnetic boundary conditions. The Brinkman-extended Darcy model is used to describe the flow in a porous medium. The effect of different types of velocity and magnetic boundary conditions on the instability of the system has been highlighted. The instability of the system is discussed exactly for stress-free boundaries, while for rigid-ferromagnetic/paramagnetic boundaries the results are obtained numerically using the Galerkin method.

Originality/value

The novelty of the present paper is to combine LTNE and second sound effects in solids on thermal instability of a ferrofluid-saturated porous layer by retaining the usual Fourier heat-transfer law in the ferrofluid. The Brinkman-extended Darcy model is used to describe the flow in a porous medium. The effect of different types of velocity and magnetic boundary conditions on the instability of the system is discussed.
Prevalence of inflammatory bowel disease in Japanese psoriatic patients
Authors: Masaki Saori , Bayaraa Bolortuya , Imafuku Shinichi
Published: May 2019

Psoriatic patients reportedly have a higher prevalence of inflammatory bowel disease (IBD); however, there have been few research studies of Japanese psoriatic patients. To elucidate the prevalence of IBD in Japanese psoriatic patients, a cross‐sectional study was performed. Information was collected regarding psoriatic patients with current or prior history of Crohn's disease (CD) or ulcerative colitis (UC) who were treated at Fukuoka University Hospital from 2010 to 2018. Among 681 psoriatic patients (449 men and 232 women), eight (1.2%, six men, two women) had UC and two (0.3%, one man, one woman) had CD. Diagnosis of IBD preceded psoriasis in five patients, while diagnosis of psoriasis preceded IBD in two; the remaining patients’ records did not have sufficient information. Seven of 10 UC‐positive patients had mild psoriasis, two had moderate psoriasis and one had severe psoriasis. When UC‐positive psoriatic patients were compared with IBD‐negative psoriatic patients, there were no differences in age at onset of psoriasis, age at first visit or complications (e.g. psoriatic arthritis, hypertension, hyperlipidemia, hyperuricemia and diabetes). However, UC‐positive patients had significantly higher body mass index (BMI) (26.7 vs 23.7; P = 0.021), compared with patients without IBD. The CD/UC ratio in this cohort was 0.25, while the prevalence of IBD was 1.2%; these values were both lower than those in previous reports involving Caucasian patients. Patients with psoriasis and UC may have higher BMI and milder skin symptoms than those with psoriasis alone. These observations must be further confirmed by controlled domestic studies with larger samples.
Possible association of decreased serum CXCL14 levels with digital ulcers in patients with systemic sclerosis
Authors: Fukui Yuki , Miyagawa Takuya , Hirabayashi Megumi , Yamashita Takashi , Saigusa Ryosuke , Miura Shunsuke , Nakamura Kouki , Yoshizaki Ayumi , Sato Shinichi , Asano Yoshihide
Published: May 2019

CXCL14 serves as a chemoattractant for activated macrophages, immature dendritic cells and natural killer cells, as well as an antiangiogenic factor by preventing the migration of endothelial cells. CXCL14 also exerts an inhibitory effect on the CXCL12/CXCR4 signaling pathway, which is involved in the maintenance of T‐helper (Th)2 bias, and promotes Th1 immune response under the physiological and pathological conditions. Because CXCL14‐mediated biological processes seem to be involved in the development of systemic sclerosis (SSc), which is characterized by Th2/Th17‐skewed immune polarization and impaired neovascularization, we investigated the clinical correlation of serum CXCL14 levels in patients with this disease. Serum CXCL14 levels were significantly decreased in SSc patients compared with healthy individuals and in diffuse cutaneous SSc patients relative to limited cutaneous SSc patients. SSc patients with digital ulcers had serum CXCL14 levels significantly lower than those without. Furthermore, i.v. cyclophosphamide pulse significantly increased serum CXCL14 levels as compared with the baseline in SSc patients with interstitial lung disease successfully treated with this therapy. These results indicate that decreased CXCL14 expression may contribute to the maintenance of Th2‐skewed immune polarization and dysregulated neovascularization, both of which underlie the developmental process of SSc.
Morphological traits can track coral reef responses to the Anthropocene
Authors: Zawada Kyle J. A. , Madin Joshua S. , Baird Andrew H. , Bridge Tom C. L. , Dornelas Maria
Published: May 2019

Susceptibility to human‐driven environmental changes is mediated by species traits. Therefore, identifying traits that predict organism performance, ecosystem function and response to changes in environmental conditions can help forecast how ecosystems are responding to the Anthropocene.

Morphology dictates how organisms interact with their environment and other organisms, partially determining the environmental and biological contexts in which they are successful. Morphology is important for autogenic ecosystem engineering organisms, such as reef‐building corals, because it determines the shape of the structures they create and by extension the communities they support.

Here, we present six morphological traits that capture variation in volume compactness, surface complexity and top‐heaviness. With support from the literature, we propose causal links between morphology and a performance–function–response framework.

To illustrate these concepts, we combine 3D scanning and coral survey data to predict morphological traits from in situ colonies. We present a case study that examines how assemblage‐scale morphological traits have responded to two cyclones and the 2016 mass bleaching event—two phenomena predicted to increase in severity in the Anthropocene—and discuss how these changes may impact ecosystem function.

The morphological traits outlined here offer a generalised and hypothesis‐driven approach to tracking how reefs respond to the Anthropocene. The ability to predict these traits from field data and the increasing use of photogrammetry makes them readily applicable across broad spatiotemporal scales.

A plain language summary is available for this article.
Enzymes involved in phthalate degradation in sulphate‐reducing bacteria
Authors: Geiger Robin Alexander , Junghare Madan , Mergelsberg Mario , Ebenau‐Jehle Christa , Jesenofsky Vivien Jill , Jehmlich Nico , von Bergen Martin , Schink Bernhard , Boll Matthias
Published: May 2019

The complete degradation of the xenobiotic and environmentally harmful phthalate esters is initiated by hydrolysis to alcohols and o‐phthalate (phthalate) by esterases. While further catabolism of phthalate has been studied in aerobic and denitrifying microorganisms, the degradation in obligately anaerobic bacteria has remained obscure. Here, we demonstrate a previously overseen growth of the δ‐proteobacterium Desulfosarcina cetonica with phthalate/sulphate as only carbon and energy sources. Differential proteome and CoA ester pool analyses together with in vitro enzyme assays identified the genes, enzymes and metabolites involved in phthalate uptake and degradation in D. cetonica. Phthalate is initially activated to the short‐lived phthaloyl‐CoA by an ATP‐dependent phthalate CoA ligase (PCL) followed by decarboxylation to the central intermediate benzoyl‐CoA by an UbiD‐like phthaloyl‐CoA decarboxylase (PCD) containing a prenylated flavin cofactor. Genome/metagenome analyses predicted phthalate degradation capacity also in the sulphate‐reducing Desulfobacula toluolica, strain NaphS2, and other δ‐proteobacteria. Our results suggest that phthalate degradation proceeds in all anaerobic bacteria via the labile phthaloyl‐CoA that is captured and decarboxylated by highly abundant PCDs. In contrast, two alternative strategies have been established for the formation of phthaloyl‐CoA, the possibly most unstable CoA ester in biology.
Legal Remedies to Address Stigma‐Based Health Inequalities in the United States: Challenges and Opportunities
Authors: BLAKE VALARIE K. , HATZENBUEHLER MARK L.
Published: May 2019

Policy Points

Stigma is an established driver of population‐level health outcomes. Antidiscrimination laws can generate or alleviate stigma and, thus, are a critical component in the study of improving population health.

Currently, antidiscrimination laws are often underenforced and are sometimes conceptualized by courts and lawmakers in ways that are too narrow to fully reach all forms of stigma and all individuals who are stigmatized.

To remedy these limitations, we propose the creation of a new population‐level surveillance system of antidiscrimination law and its enforcement, a central body to enforce antidiscrimination laws, as well as a collaborative research initiative to enhance the study of the linkages between health and antidiscrimination law in the future.

Context

Stigma is conceptualized as a fundamental cause of population health inequalities. Antidiscrimination law is one important lever that can influence stigma‐based health inequities, and yet several challenges currently limit the law's potential to address them.

Methods

To determine whether antidiscrimination law adequately addresses stigma, we compared antidiscrimination law for its applicability to the domains and statuses where stigma is experienced according to the social science literature. To further examine whether law is a sufficient remedy for stigma, we reviewed law literature and government sources for the adequacy of antidiscrimination law enforcement. We also reviewed the law literature for critiques of antidiscrimination law, which revealed conceptual limits of antidiscrimination law that we applied to the context of stigma.

Findings

In this article, we explored the importance of antidiscrimination law in addressing the population‐level health consequences of stigma and found two key challenges—conceptualization and enforcement—that currently limit its potential. We identified several practical solutions to make antidiscrimination law a more available tool to tackle the health inequities caused by stigma, including (1) the development of a new surveillance system for antidiscrimination laws and their enforcement, (2) an interdisciplinary working group to study the impact of antidiscrimination laws on health, and (3) a central agency tasked with monitoring enforcement of antidiscrimination laws.

Conclusions

Antidiscrimination law requires better tailoring based on the evidence of who is affected by stigma, as well as where and how stigma occurs, or it will be a poor tool for remedying stigma, regardless of its level of enforcement. Further interdisciplinary research is needed to identify the ways in which law can be crafted into a better tool for redressing the health harms of stigma and to delimit clearer boundaries for when law is and is not the appropriate remedy for these stigma‐induced inequities.
Does Tax Planning Affect Analysts' Forecast Accuracy?
Authors: Francis Jere R. , Neuman Stevanie S. , Newton Nathan J.
Published: May 2019

We investigate whether firms' tax planning affects the accuracy of analysts' forecasts. Tax planning can exacerbate the complexity of firms' operations through strategic choices to exploit tax laws. Because of its effect on firms' operations, tax planning can influence analysts' efforts to understand and forecast earnings. Specifically, if the additional complexity arising from tax planning makes firm attributes less representative of expected earnings, analysts may issue less accurate forecasts. Using auditor‐provided tax services (APTS) as a measure of tax planning, we find that, as firms spend more on tax planning, the accuracy of analysts' forecasts of both earnings per share and tax expense declines. We also document that firms with higher levels of APTS have greater year‐to‐year volatility in, and lower persistence of, effective tax rates and earnings. Our results suggest that increased firm complexity, due to greater tax planning, makes earnings and tax expense more difficult to forecast and that analysts do not properly adjust for these effects. Thus, when deciding to engage in tax planning, firms appear to make trade‐offs between potential tax savings and negative effects on earnings properties and analysts' forecasts.
Comparative analysis of torque and apical force to assess the cutting behaviour of ProTaper Next and ProTaper Universal endodontic instruments
Authors: de Cristofaro Almeida Gustavo , Aun Diego Pinheiro , Resende Pedro Damas , Peixoto Isabella Faria da Cunha , Viana Ana Cecília Diniz , Buono Vicente Tadeu Lopes , de Azevedo Bahia Maria Guiomar
Published: May 2019

This study assessed the cutting properties of two Nickel Titanium file systems with different designs and manufacturing materials. ProTaper Next X1 and X2 (PTN; Dentsply Sirona) and ProTaper Universal S2 and F1 (PTU; Dentsply Sirona) instruments were employed. The cutting parameters, that is torque and apical forces, were determined using a specially designed bench‐testing machine. Dimensional and geometric parameters were considered to evaluate the results. The average maximum torque values showed statistically significant differences (P < 0.05) among all instruments. Apical force for PTN X2 and PTU F1 instruments initially decreased and then experienced a rapid increase in the last 2 mm of the canal. For PTN X1 and PTU S2, apical force increased during the entire test. When compared to PTU files, PTN required higher torque and apical forces during the shaping procedure. The results lead us to conclude that PTN instruments demonstrated a lower cutting efficiency than PTU.
Prolonged surgical duration, higher body mass index and current smoking increases risk of surgical site infection after intra‐articular fracture of distal femur
Authors: Xu Hang , Yu Lili , Li Yansen , Gong Zhixin
Published: May 2019

Background

This study aimed to investigate incidence of surgical site infection (SSI) following the surgery of intra‐articular fractures of distal femur.

Methods

Between July 2014 and December 2017, inpatient medical records of consecutive patients who had intra‐articular fractures of distal femur treated by open reduction and plate/screw fixation were inquired to identify whether they had a SSI. After discharge, patients who had a SSI and were readmitted for treatment of SSI were also allocated to the case group. Univariate and multivariate logistic regression analyses were performed to determine whether some clinical factors were independently associated with SSI, after adjustment for confounding variables.

Results

During the study period, 434 patients were evaluated and 21 patients were confirmed to develop a SSI, indicating the accumulated incidence of 4.8% within 1 year. A total of six deep and 15 superficial SSIs were identified, with respective incidence being 1.4% and 3.4%. The most common causative pathogen was Staphylococcus aureus (8, 50.0%), followed by mixed bacteria (5, 31.3%). Open fracture, prolonged surgical duration, increased body mass index and current smoking were identified as independent risk factors for development of SSI (P < 0.05).

Conclusions

It should be noted that it was likely difficult to modify these risk factors, but they do prove useful for preoperative counselling of patients and their relatives regarding their own risk profile of SSI, and the perioperative medical optimization.
Evaluating diurnal changes in choroidal sublayer perfusion using optical coherence tomography angiography
Authors: Siegfried Fynn , Rommel Felix , Rothe Matthias , Brinkmann Max P. , Sochurek Jan A. M. , Freitag Josephine , Grisanti Salvatore , Ranjbar Mahdy
Published: May 2019

Purpose

To investigate diurnal changes of choroidal sublayer perfusion in normal eyes and to identify influencing factors using optical coherence tomography angiography (OCTA).

Methods

A prospective study was conducted on healthy volunteers, each of whom underwent repeated measurements of subfoveal choroidal thickness (SFCT) via enhanced depth imaging (EDI) optical coherence tomography (OCT) as well as perfusion of choroidal vascular sublayers using OCTA at 7 a.m., 12 p.m., 4 p.m. and 8 p.m. Possible interactions between diurnal variations and other factors, such as mean arterial pressure (MAP), gender and age, were evaluated.

Results

A total of 22 eyes from 22 participants were analysed. Mean age of participants was 56 years. A significant pattern of diurnal variation was observed for SFCT (p < 0.001) as well as perfusion of Sattler's layer (SLP; p = 0.009) and Haller's layer (HLP; p = 0.003). SFCT demonstrated a linear decrease, being thicker in the morning (348 μm) and thinner in the evening (310 μm). Both, SLP and HLP showed a quadratic relation to time of day, increasing from morning (64% and 76%) to afternoon (66% and 77%), before decreasing again in the evening (64% and 76%). HLP changes were significantly associated with fluctuations of MAP (B = 0.0007; CI 0.0001–0.0014; p = 0.047). No significant differences with regard to gender were detectable. However, older participants (≥60 years) had fewer diurnal changes (p = 0.042).

Conclusion

Optical coherence tomography angiography‐based analysis of choroidal sublayer perfusion demonstrated significant diurnal variations. Therefore, it is important to account for time of day, when comparing longitudinal OCTA data.
The prognostic impact of cirrhosis on patients receiving maintenance haemodialysis
Authors: Artru Florent , Louvet Alexandre , Glowacki François , Bellati Sara , Frimat Marie , Gomis Sebastien , Castel Hélène , Barthelon Justine , Lassailly Guillaume , Dharancy Sebastien , Noel Christian , Hazzan Marc , Mathurin Philippe
Published: May 2019

Background

Further study is needed on the prognostic impact of cirrhosis on haemodialysis patients.

Aim

To evaluate cirrhosis’ impact according to severity on survival and to provide therapeutic guidelines for haemodialysis cirrhotic patients.

Methods

Patients with end‐stage renal failure treated with haemodialysis were included retrospectively from 01/01/2000 to 31/12/2004 and prospectively from 01/01/2005 to 31/12/2014 in our French Region. Clinical data, presence of cirrhosis and its severity were recorded at the beginning of haemodialysis. The primary endpoint was 2‐year survival.

Results

Seven thousand three hundred and fifty‐four patients (96%) without cirrhosis and 304 patients (4%) with cirrhosis were included. Two‐year survival in noncirrhotic patients was higher than in cirrhotic patients (71.7% vs 54.4%, P < 0.0001). Patients with decompensated cirrhosis had a worse 2‐year outcome (44.1%) as compared to compensated cirrhotic (62.8%, P = 0.002) and noncirrhotic patients (71.7%, P < 0.0001). Compensated and decompensated cirrhosis were independent predictive factors of 2‐year mortality. In sensitivity analysis restricted to cirrhotic patients, 2‐year survival of Child‐Pugh A patients was higher than in Child‐Pugh B and C patients (65.5% vs 27.7% vs 0%, P < 0.0001). Development of predictive models based either on severity scores (MELD and Child‐Pugh) and extrahepatic comorbidities allowed correct classification of around 70% of patients in terms of mortality and may help to better stratify mortality risk in this population.

Conclusions

Cirrhosis is independently associated with mortality in haemodialysis patients. Patients with severe cirrhosis have a poor 2‐year outcome. Severity of cirrhosis and presence of extrahepatic comorbidities should be considered when deciding to initiate renal replacement therapy.
What do women in Medicaid say about enhanced prenatal care? Findings from the national Strong Start evaluation
Authors: Hill Ian , Cross‐Barnet Caitlin , Courtot Brigette , Benatar Sarah , Thornburgh Sarah
Published: May 2019

Background

Medicaid pays for approximately half of United States births, yet little research has explored Medicaid beneficiaries’ perspectives on their maternity care. Typical maternity care in the United States has been criticized as too medically focused while insufficiently addressing psychosocial risks and patient education. Enhanced care strives for a more holistic approach.

Methods

The perspectives of participants in the Strong Start for Mothers and Newborns II initiative, which provided enhanced prenatal care to women covered by Medicaid or the Children's Health Insurance Program (CHIP) during pregnancy through Birth Centers, Group Prenatal Care, and Maternity Care Homes, are evaluated. Strong Start intended to improve care quality and birth outcomes while lowering costs. We analyzed data from 133 focus groups with 951 pregnant or postpartum women who participated in Strong Start from 2013 to 2017.

Results

The majority of focus group participants said that Strong Start's enhanced care offered numerous important benefits over typical maternity care, including considerably more focus on women's psychosocial risk factors and need for education. They praised increased support; nutrition, breastfeeding, and family planning education; community referrals; longer time with practitioners; and involvement of partners in their care. Maternity Care Home participants, however, occasionally voiced concerns over lack of practitioner continuity and short clinical appointments, whereas Group Prenatal Care participants sometimes said they could not attend visits because of lack of childcare.

Conclusions

Medicaid and CHIP beneficiaries reported positive experiences with Strong Start care. If more Medicaid practitioners could adopt aspects of the prenatal care approaches that women praised most, it is likely that women's risk factors could be more effectively addressed and their overall care experiences could be improved.
Measuring outcomes within inpatient child and adolescent mental health services: an evaluation of the Recovery Questionnaire for Young People
Authors: Bentley Natalie , Bucci Sandra , Hartley Samantha
Published: May 2019

Background

The notion of personal recovery has become central to the delivery of mental health services; however, no published subjective recovery measure has been validated in an inpatient adolescent mental health sample. We aimed to evaluate the psychometric properties of the Recovery Questionnaire for Young People (ReQuest‐YP) in this inpatient context.

Methods

Both cross‐sectional and longitudinal self‐report data were collected. The ReQuest‐YP was administered to 65 adolescents (11 males, 52 females and 2 who identified as transgender) within inpatient child and adolescent mental health services (UK) along with a feedback questionnaire, to assess the face validity of the measure. The young person's Health of the National Outcome Scales (HoNOSCA) score, as rated by clinicians in inpatient services, was also obtained to assess the convergent validity of the measure.

Results

The results demonstrated that the ReQuest‐YP demonstrated excellent internal consistency (alpha ≥ .914), test–retest reliability (ICC = .91) and sensitivity to change (Z = −2.09). The measure did not correlate with the ratings on the HoNOSCA. Feedback indicated the ReQuest‐YP was relevant and acceptable to young people. Suggestions were made about refining some questionnaire items.

Conclusions

The ReQuest‐YP demonstrated clinical utility as a measure of subjective recovery in inpatient child and adolescent mental health services. Refinement of some of the questions along with further evaluation of the measure in this population is recommended.

Key Practitioner Message

The ReQuest‐YP offers a potential tool for exploring, assessing and evaluating subjective or personal recovery for young people in inpatient units.

The measure is potentially reliable, valid and acceptable to service users, and so clinicians may wish to consider use in these settings.

There is indication that the questionnaire is also sensitive to change in an inpatient admission context, although further work is needed.
Absence of vitamin D deficiency among common outdoor workers in Delhi
Authors: Dharmshaktu Pramila , Saha Soma , Kar Parmita , Sreenivas Vishnubhatla , Ramakrishnan Lakshmy , Goswami Ravinder
Published: May 2019

Background

There is reservation about accepting the notion of widespread vitamin D deficiency (VDD) in sunny countries because information base is largely urban indoors, and the cut‐off serum 25(OH)D > 75.0 nmol/L to define sufficiency is perceived as high.

Objective

We assessed the vitamin D status of subjects engaged in six types of outdoor jobs with freedom to seek shade, when needed.

Design

Descriptive observational study.

Subjects and methods

A total of 573 outdoors, (hawkers, n = 144; auto‐rickshaw drivers, n = 113; manual rickshaw pullers, n = 49; fuel‐station attendants, n = 84; gardeners, n = 96; traffic police personnel, n = 87) were assessed for serum 25(OH)D, iPTH and total calcium during summer and winter. Bank employees were indoor controls (n = 72). Serum 25(OH)D was defined as sufficient if ≥50.0 nmol/L and deficient when <30.0 nmol/L, as per ‘Institute of Medicine’.

Results

Mean serum 25(OH)D of 573 outdoors was 44.8 ± 19.6 nmol/L and showed a physiological inverse relation with iPTH (P < 0.001). 77.5% of the outdoors did not have VDD. Hawkers, gardeners, fuel‐station attendants and rickshaw pullers had sufficient or near sufficient serum 25(OH)D. The mean serum 25(OH)D (30.6 ± 23.2 nmol/L) of indoors though lower by 12.7 nmol/L than outdoors was above the cut‐off of VDD. Proportions with supranormal iPTH were comparable between outdoors and indoors (14.0% vs 20.8%). Despite winter dip, the mean serum 25(OH)D (31.2 ± 14.3 nmol/l) of outdoors was not deficient.

Conclusions

Vitamin D deficiency is not universal. Most urban outdoor workers do not have VDD.
Developmental dysfunction of prefrontal–hippocampal networks in mouse models of mental illness
Authors: Oberlander Victoria C. , Xu Xiaxia , Chini Mattia , Hanganu‐Opatz Ileana L.
Published: May 2019

Despite inherent difficulties to translate human cognitive phenotype into animals, a large number of animal models for psychiatric disorders, such as schizophrenia, have been developed over the last decades. To which extent they reproduce common patterns of dysfunction related to mental illness and abnormal processes of maturation is still largely unknown. While the devastating symptoms of disease are firstly detectable in adulthood, they are considered to reflect profound miswiring of brain circuitry as result of abnormal development. To reveal whether different disease models share common dysfunction early in life, we investigate the prefrontal–hippocampal communication at neonatal age in (a) mice mimicking the abnormal genetic background (22q11.2 microdeletion, DISC1 knockdown), (b) mice mimicking the challenge by environmental stressors (maternal immune activation during pregnancy), (c) mice mimicking the combination of both aetiologies (dual‐hit models) and pharmacological mouse models. Simultaneous extracellular recordings in vivo from all layers of prelimbic subdivision (PL) of prefrontal cortex (PFC) and CA1 area of intermediate/ventral hippocampus (i/vHP) show that network oscillations have a more fragmented structure and decreased power mainly in neonatal mice that mimic both genetic and environmental aetiology of disease. These mice also show layer‐specific firing deficits in PL. Similar early network dysfunction was present in mice with 22q11.2 microdeletion. The abnormal activity patterns are accompanied by weaker synchrony and directed interactions within prefrontal–hippocampal networks. Thus, only severe genetic defects or combined genetic environmental stressors are disruptive enough for reproducing the early network miswiring in mental disorders.
Early recovery of interhemispheric functional connectivity after corpus callosotomy
Authors: Hung Sheng‐Che , Lee Cheng‐Chia , Chen Hsin‐Hung , Chen Chien , Wu Hsiu‐Mei , Lin Ching‐Po , Peng Syu‐Jyun
Published: May 2019

Objective

To investigate whether interhemispheric functional connectivity (FC) recovers in the first year after total callosotomy.

Methods

Eight epilepsy patients undergoing total callosotomy were recruited. Resting‐state functional magnetic resonance imaging was acquired before and after surgery. The precallosotomy and postcallosotomy interhemispheric and intrahemispheric FC was analyzed by using graph theory and voxel‐mirrored homotopic connectivity (VMHC). The seizure outcome was scored using the Engel surgical outcome scale.

Results

After callosotomy (mean postoperative interval = 4 months), the network density, average node degree, characteristic path length, and global efficiency of the whole interhemispheric networks were significantly decreased, compared to those in the precallosotomy networks. However, postcallosotomy interhemispheric FC and homotopic VMHC were not significantly reduced in bilateral frontal and temporal lobes. The network density and average node degree of the intrahemispheric networks were significantly increased. The characteristic path length and global efficiency of intrahemispheric networks were unchanged.

Significance

The interhemispheric FC may be preserved or recover early within the first postoperative year after total callosotomy, particularly in the frontal and anterior temporal lobes.