bluuebunny/crossref_metadata_2025 huggingface dataset:
Novel Performance Rating Instruments for Gynecological Procedures in Primary Care: A Pilot Study
Authors: Rezaiefar Parisa , Waqas Nisha , Archibald Douglas , Humphrey-Murto Susan
Published: September 2023

Background and Objectives: Improving training and confirming the acquisition of gynecological procedure skills for family physicians (FPs) is crucial for safe health care delivery. The objectives of this study were to (a) develop performance rating instruments for four gynecological procedures, and (b) pilot them to provide preliminary validity evidence using modern validity theory.
Methods: Sixteen academic FPs and gynecologists participated in a modified Delphi technique to develop procedure-specific checklists (PSCs) for four procedures: intrauterine device insertion, endometrial biopsy, punch biopsy of the vulva, and routine pessary care. We modified a previously validated global rating scale (GRS) for ambulatory settings. Using prerecorded videos, 19 academic FPs piloted instruments to rate one first-year and one second-year family medicine resident’s performance. They were blinded to the level of training. We compared the mean scores for PSCs and GRS for each procedure using paired samples t tests and Cohen’s d to estimate effect sizes.
Results: Consensus on items for the final PSCs was reached after two Delphi rounds. PSC and GRS scores were numerically higher for the second-year resident than the first-year resident for every procedure, with statistically significant differences for six of eight comparisons (P<.05). All comparisons demonstrated large effect sizes (Cohen’s d>0.8). Both instruments received high scores for ease of use by raters.
Conclusions: We developed novel performance rating instruments for four gynecological procedures and provided preliminary validity evidence for their use for formative feedback in a simulation setting. This pilot study suggests that these instruments may facilitate the training and documentation of family medicine trainees’ skills in gynecological procedures.
Resident Involvement in Curricular and Clinical Practice Change and Satisfaction With Training According to Length of Training in Family Medicine
Authors: Romeu Jennifer , Carney Patricia A. , Ericson Annie , Weida Nicholas , Somers Jennifer , Picker Bethany , Tepperberg Suki , Young Richard A.
Published: September 2023

Background and Objectives: Most research in residency training has focused on quality improvement within a single program. We explored resident involvement in curricular and clinical practice change, the learning environment, and resident satisfaction in 3-year family medicine residencies compared to matched 4-year residencies.
Methods: We used two surveys to capture data. One was for program directors, which assessed the level of resident involvement in curricular and practice transformation. The second was a resident survey, which asked residents to rate their involvement in curricular change and practice transformation, the learning environment, and satisfaction with training. Both were administered annually between 2013 and 2019. Response rates ranged from 84.6% to 100%.
Results: Findings revealed no overall difference in resident involvement in curricular change, but the program director survey findings indicated that a higher proportion of residents in 4-year programs were using a broader diversity of approaches to working on quality improvement (QI) projects compared to those in 3-year programs. We also found statistical differences in the number of QI projects completed per year, with 34.1% completing three or more in 4-year programs compared to 13.3% in 3-year programs (P<.001). We found a positive correlation between resident involvement, learning environment, and satisfaction with training for both 3-year (range 0.489–0.666; P=.001) and 4-year residents (range 0.441–0.529; P=.001).
Conclusions: Four-year residents were involved in a greater number of quality improvement projects and had a more diverse profile of involvement than those in 3-year residency programs. Involvement in practice and curricular change and the learning environment were associated with greater levels of resident satisfaction with training in both 3-year and 4-year programs.
Enhancing Medical Students’ Understanding of Team-Based Care to Address Social Determinants of Health: A Case-Based Experience
Authors: Taylor Jennifer D. , King Jalysa
Published: September 2023

Background and Objectives: Social and structural factors play a critical role in driving inequitable health outcomes, resulting in the need for undergraduate medical education to include important care components such as team-based care to address social determinants of health. Research shows that learning strategies such as case-based initiatives are valuable opportunities to impact knowledge of population health, health disparities, and social determinants that impact care. The purpose of this study was to assess the impact of a clinical case-based experience on medical students’ self-efficacy and future intent to use the team-based care necessary to address social determinants of health.
Methods: We used a retrospective analysis of program data from 640 third-year medical students who engaged in a case-based experience and small-group debriefing around the impact of team-based care and social determinants of health on patient care during their family medicine clerkship between July 2020 and April 2022.
Results: We found a statistically significant improvement in students’ reported self-efficacy and intent to collaborate with other health care workers (team-based care) to address patient care needs in rural and urban underserved community settings.
Conclusions: Our students reported that a case-based experience coupled with a small-group debriefing was an effective method for teaching them how to use a team-based approach to address social determinants of health.
Impact of accounting information systems on corporate performance: An application of agency theory
Authors: Tran Trung Tuan , Nguyen Anh Huu
Published: September 2023

Accounting information systems (AIS) provide appropriate information for managers to make decisions and improve corporate performance. When enterprises use appropriate AIS, enterprises can improve their corporate performance because the AIS can protect data, and assets, and generate useful information, thereby improving the decision-making process to achieve business goals (Akhter, 2022). Today, the need to apply appropriate AIS is increasing due to the influence of AIS on corporate performance (Al-Delawi & Ramo, 2020). This study is conducted to investigate AIS and the impact of AIS on the corporate performance of joint stock commercial banks in Vietnam. We employ both qualitative and quantitative methods for processing data collected from 22 joint stock commercial banks in Vietnam. The study sent 250 questionnaires to managers of joint stock commercial banks in Vietnam. The results reveal that there is a positive relationship between AIS and the corporate performance of joint stock commercial banks in Vietnam. In addition, research has also shown in more detail the relationship between AIS and corporate performance based on the application of agency theory. Based on the findings, some recommendations are proposed relating to AIS for enhancing the corporate performance of joint stock commercial banks in Vietnam.
LMI-Based Neural Observer for State and Nonlinear Function Estimation
Authors: Rajamani Rajesh , Jeon Woongsun , Zemouche Ali , Chakrabarty Ankush
Published: September 2023

This paper develops a neuro-adaptive observer for state and nonlinear
function estimation in systems with partially modeled process dynamics.
The developed adaptive observer is shown to provide exponentially stable
estimation errors in which both states and neural parameters converge to
their true values. When the neural approximator has an approximation
error with respect to the true nonlinear function, the observer can be
used to provide an H ∞ bound on the estimation error. The paper does not
require assumptions on the process dynamics or output equation being
linear functions of neural network weights and instead assumes a
reasonable affine parameter dependence in the process dynamics. A convex
problem is formulated and an equivalent polytopic observer design method
is developed. Finally, a hybrid estimation system that switches between
a neuro-adaptive observer for system identification and a regular
nonlinear observer for state estimation is proposed. The switched
operation enables parameter estimation updates whenever adequate
measurements are available. The performance of the developed adaptive
observer is shown through simulations for a Van der Pol oscillator and a
single link robot. In the application, no manual tuning of adaptation
gains is needed and estimates of both the states and the nonlinear
functions converge successfully.
Genome-wide scan for selection signatures in wild African harlequin quail (Coturnix delegorguei delegorguei) reveals candidate genes associated with immune response, morphological and production traits
Authors: Ogada Stephen , Panyako Philip , Lichoti Jacqueline , Peng Min-sheng , Ommeh Sheila
Published: September 2023

The wild African harlequin quails (Coturnix delegorguei delegorguei) of
Western Kenya suffer from incessant hunting, habitat fragmentation, and
the effects of climate change. These challenges, among others, have
forced them to breed under intensive pressure, disrupting normal
evolutionary processes. Here, we provide the first overview of the
selection signatures in wild African harlequin quails using
genotyping-by-sequencing information from 76 captured individuals.
Additionally, 19 domestic Japanese quails (Coturnix coturnix japonica)
were incorporated for comparative signatures of selection analysis
between wild and domesticated quail species that undergo different
selection pressures. Composite likelihood ratio test (CLR) and
integrated haplotype score (iHS) methods were used to detect selection
signatures. As a result, 252 and 424 candidate genes were detected in
wild African harlequin and domestic Japanese quails, respectively,
through the CLR test, whereas 150 and 457 candidate genes were
identified through iHS. Some of the essential candidate genes identified
in the wild African harlequin quail were associated with important
traits such as immune response (MAPK13, MAPK14, CREB1, ITGB3, and
PPP1CA) and morphological traits (WNT5A, GRIA1, CREB1, ADCY8, and ALK)
whereas, in domestic Japanese quail, primarily production-related genes
such as VIPR2, DYNLL2, COL6A3, MSX2, PRF1and GNA12 were identified. Our
findings provide insights into the role of selection in shaping both
wild and domestic quail genomes in terms of significant immune response,
growth, reproduction, and morphological and behavioral traits.
Long term face analysis of male red deer reveals suitability of the nose-lip-mirror for the lifelong identification of individual animals
Authors: Frank Zabel
Published: September 2023

Habitat fragmentation due to human encroachment have significantly
impacted the genetic diversity and population dynamics of red deer
(Cervus elaphus) in Western Europe. Recognizing the urgent need for
conservation and management measures, this study sought to identify
markers for the lifelong identification of male red deer. Traditional
markers, such as antlers, proved unsuitable for long-term recognition
due to their variability. This project therefore aimed to identify
markers for the lifelong recognition and identification of male red
deer, focusing on facial features as potential markers. The author
analysed a dataset of 12,662 images of red deer, emphasizing
characteristics that could facilitate long-term recognition. A total of
49 male red deer were tracked over several years, based on a subset of
7,252 images. From this dataset, image-series for 25 different male red
deer were created, spanning from 2 to 9 years (average 5.5 years, median
6.0 years). All images in a series were cropped to focus the attention
on the face, removing antlers and other distracting body features. The
results showed that muzzle patterns were a distinctive feature to
discriminate individual male, but they were not suitable for the
long-term identification of individual male red deer, as they changed
over time in some cases. However, the shape and features of the
nose-lip-mirror of male red deer remained consistent throughout the
documented lifespans of the 25 indviduals. The nose-lip-mirror has
proven to be a reliable and age-independent marker for the lifelong
identification of male red deer, offering valuable insights for
conservation efforts and population monitoring.
Parameter estimation of panel count data with latent variables following Dirichlet process
Authors: Yuan Linlin , Qiu Xiang , Zhou Xueqin , Liu Yulu
Published: September 2023

Panel count data refers to the research objects that are only observed
at discrete time intervals, and frequently appear in recurrent events.
When discrete events occur repeatedly, it is of great significance to
investigate the influence of covariates on recurrent events. Parameter
estimation with the smallest deviation is essential to explain the
authenticity of semiparametric regression model, as well as the harm of
recurrent events could be decreased by receiving effective regression
prediction. The affect of covariates on recurrent events is surveyed
using a semiparametric regression model in this study. It has been
assumed that the recurrent events, observation process and follow-up
process are related to each other, and two latent variables are applied
to represent the relationship among the three processes, with supposing
the two latent variables following Dirichlet process, in order to
establish a joint model. To solve the parameter estimation in common,
the EM and MCMC algorithms are utilized, and the accuracy of parameter
estimation with respect to our model is compared to that of other
models. Lastly, the data of COVID-NET has been used for exploring the
effect of four factors, including age, gender, race, and whether
patients have potential diseases, as covariates on repeated
hospitalization.
Nyctinastic leaf folding mimic reduces herbivory by Chromacris trogon grasshoppers (Orthoptera:Romaleidae)
Authors: Bell Aidan
Published: September 2023

Arachis pintoi (Fabaceae) is a common relative of the cultivated
peanut, and folds its four leaflets up to look like one at night. The
adaptive significance of this behavior (foliar nyctinasty) is unknown.
To test the hypothesis that leaflet folding alone can deter herbivores,
a leaf preference experiment was performed on Chromacris trogon
grasshoppers. Small oval cutouts were made from leaves of the
grasshopper’s preferred food source, Iochroma arborescens
(Solanaceae), and were combined with small pieces of tape and dry grass
to construct artificial leaves resembling the day and night form of A.
pintoi. In the experiment, groups of three grasshoppers were
starved for 24 hours and then placed in petri dishes containing one
closed and one open artificial leaf. After 30 six-hour trials, the
average herbivory of open leaves was 12.3%, while
closed leaves was 5.2% (p = 0.00145), indicating a significant
preference for open leaves. This suggests that the folded configuration
of A. pintoi leaves can be a defense against herbivory.
Sentence Level Analysis Model for Phishing Detection
Authors: Sawe Lindah , Gikandi Joyce , Kamau John , Njuguna David
Published: September 2023

Phishing emails have experienced a rapid surge in cyber threats
globally, especially following the emergence of the COVID-19 pandemic.
This form of attack has led to substantial financial losses for numerous
organizations. Although various models have been constructed to
differentiate legitimate emails from phishing attempts, attackers
continuously employ novel strategies to manipulate their targets into
falling victim to their schemes. This form of attack has led to
substantial financial losses for numerous organizations. While efforts
are ongoing to create phishing detection models, their current level of
accuracy and speed in identifying phishing emails is less than
satisfactory. Additionally, there has been a concerning rise in the
frequency of phished emails recently. Consequently, there is a pressing
need for more efficient and high-performing phishing detection models to
mitigate the adverse impact of such fraudulent messages. In the context
of this research, a comprehensive analysis is conducted on both
components of an email message – namely, the email header and body.
Sentence-level characteristics are extracted and leveraged in the
construction of a new phishing detection model. This model utilizes K
Nearest Neighbor (KNN)introducing the novel dimension of sentence-level
analysis. Established datasets from Kaggle was employed to train and
validate the model. The evaluation of this model’s effectiveness relies
on key performance metrics including accuracy of 0.97, precision,
recall, and F1-measure.
The Social Cost of Ozone-Related Mortality Impacts from Methane Emissions
Authors: McDuffie Erin E. , Sarofim Marcus , Raich William , Jackson Melanie A , Roman Henry , Seltzer Karl , Henderson Barron , Shindell Drew T. , Collins Mei , Anderton Jim , Barr Sarah , Fann Neal
Published: September 2023

Atmospheric methane directly affects surface temperatures and indirectly
affects ozone, impacting human welfare, the economy, and environment.
The social cost of methane (SC-CH­) metric estimates
the costs associated with an additional marginal metric ton of
emissions. Current SC-CH­ estimates do not consider the
indirect impacts associated with ozone production from changes in
methane. We use global model simulations and a new BenMAP webtool to
estimate respiratory-related deaths associated with increases in ozone
from a pulse of methane emissions in 2020. By using an approach
consistent with the current SC-CH­ framework, we
monetize and discount annual damages back to present day values. We
estimate that the methane-ozone mechanism is attributable to 760 (95%
CI: 330-1200) respiratory-related deaths per million metric tons (MMT)
of methane globally, for a global net present damage of $1800/mT (95%
CI: $760-$2800/mT CH­; 2% Ramsey discount rate);
this would double the current SC-CH­ if included. These
physical impacts are consistent with recent studies, but comparing
direct costs is challenging. Economic damages are sensitive to
uncertainties in the exposure and health risks associated with
tropospheric ozone, assumptions about future projections of
NO emissions, socioeconomic conditions, and mortality
rates, monetization parameters, and other factors. Our estimates are
highly sensitive to uncertainties in ozone health risks. We also develop
a reduced form model to test sensitivities to other parameters. The
reduced form tool runs with a user-supplied emissions pulse, as well as
socioeconomic and precursor projections, enabling future integration of
the methane-ozone mechanism into the SC-CH­ modeling
framework.
More than marine heatwaves: A new regime of heat, acidity, and low oxygen compound extreme events in the Gulf of Alaska
Authors: Hauri Claudine , Pages Remi , Hedstrom Katherine S. , Doney Scott C. , Dupont Sam , Ferriss Bridget , Stuecker Malte
Published: September 2023

Recent marine heatwaves in the Gulf of Alaska have had devastating and
lasting impacts on species from various trophic levels. As a result of
climate change, total heat exposure in the upper ocean has become
longer, more intense, more frequent, and more likely to happen at the
same time as other environmental extremes. The combination of multiple
environmental extremes can exacerbate the response of sensitive marine
organisms. Our hindcast simulation provides the first indication that
more than 20 % of the bottom water of the Gulf of Alaska continental
shelf was exposed to quadruple heat, positive [H+], negative Ωarag,
and negative [O2] compound extreme events during the 2018-2020
marine heat wave. Natural intrusion of deep and acidified water combined
with the marine heat wave triggered the first occurrence of these events
in 2019. During the 2013-2016 marine heat wave, surface waters were
already exposed to widespread marine heat and positive [H+] compound
extreme events due to the temperature effect on the [H+]. We
introduce a new Gulf of Alaska Downwelling Index (GOADI) with short-term
predictive skill, which can serve as indicator of past and near-future
positive [H+], negative Ωarag, and negative [O2] compound
extreme events on the shelf. Our results suggest that the marine heat
waves may have not been the sole environmental stressor that led to the
observed ecosystem impacts and warrant a closer look at existing in situ
inorganic carbon and other environmental data in combination with
biological observations and model output.
Low blank sampling method for measurement of the nitrogen isotopic composition of atmospheric NOx
Authors: Kamezaki Kazuki , Maeda Takahisa , Ishidoya Shigeyuki , Tsukasaki Ayumi , Murayama Shohei , Kaneyasu Naoki
Published: September 2023

The nitrogen isotopic composition of nitrogen oxide (NOx) is useful for
estimating its sources and sinks. Several methods have been developed to
convert atmospheric nitric oxide (NO) and/or nitrogen dioxide (NO2) to
nitrites and/or nitrates for collection. However, the collection
efficiency and blanks are poorly evaluated for many collection methods.
Here, we present a method for collecting ambient NOx (NO and NO2
simultaneously) with over 90 % efficiency collection of NOx and low
blank (approximately 0.5 µM) using a 3 wt% hydrogen peroxide (H2O2) and
0.5 M sodium hydride (NaOH) solution. The 1σ uncertainty of the nitrogen
isotopic composition was {plus minus} 1.0 ‰. The advantages of this
method include its portability, simplicity, and the ability to collect
the required amount of sample to analyze the nitrogen isotopic
composition of ambient NOx in a short period of time. Using this method,
we observed the nitrogen isotopic compositions of NOx (δ15N(NOx)) at the
Tsukuba and Yoyogi sites in Japan. The averaged value and standard
deviation (1σ) in the Yoyogi site was (−2.7 {plus minus} 1.8) ‰ and in
the Tsukuba site was (−1.7 {plus minus} 0.9) ‰ during the sampling
period. The main NOx source appears to be the vehicle exhaust in the two
sites. If the developed method is used by many researchers in the
future, the database of δ15N(NOx) values will be enriched and a deeper
understanding of NOx behavior will be gained.
Generating interpretable rainfall-runoff models automatically from data
Authors: Dantzer Travis Adrian , Kerkez Branko
Published: September 2023

A sudden surge of data has created new challenges in water management,
spanning quality control, assimilation, and analysis. Few approaches are
available to integrate growing volumes of data into interpretable
results. Process-based hydrologic models have not been designed to
consume large amounts of data. Alternatively, new machine learning tools
can automate data analysis and forecasting, but their lack of
interpretability and reliance on very large data sets limits the
discovery of insights and may impact trust. To that end, we present a
new approach, which seeks to strike a middle ground between process-,
and data-based modeling. The contribution of this work is an automated
and scalable methodology that discovers differential equations and
latent state estimations within hydrologic systems using only rainfall
and runoff measurements. We show how this enables automated tools to
learn interpretable models of 6 to 18 parameters solely from
measurements. We apply this approach to nearly 400 stream gaging sites
across the US, showing how complex catchment dynamics can be
reconstructed solely from rainfall and runoff measurements. We also show
how the approach discovers surrogate models that can replicate the
dynamics of a much more complex process-based model, but at a fraction
of the computational complexity. We discuss how the resulting
representation of watershed dynamics provides insight and computational
efficiency to enable automated predictions across large sensor networks.
Detection and attribution of climate change using a neural network
Authors: Bône Constantin , Gastineau Guillaume , Thiria Sylvie , Gallinari Patrick , Mejia Carlos
Published: September 2023

A new detection and attribution method is presented and applied to the
global mean surface air temperature (GSAT) from 1900 to 2014. The method
aims at attributing the climate changes to the variations of greenhouse
gases, anthropogenic aerosols, and natural forcings. A convolutional
neural network (CNN) is trained using the simulated GSAT from historical
and single-forcing simulations of twelve climate models. Then, we
perform a backward optimization with the CNN to estimate the
attributable GSAT changes. Such a method does not assume additivity in
the effects of the forcings. The uncertainty in the attributable GSAT is
estimated by sampling different starting points from single-forcing
simulations and repeating the backward optimization. To evaluate this
new method, the attributable GSAT changes are also calculated using the
regularized optimal fingerprinting (ROF) method. Using synthetic
non-additive data, we first find that the neural network-based method
estimates attribuable changes better than ROF. When using GSAT data from
climate model, the attribuable anomalies are similar for both methods,
which might reflect that the influence of forcing is mainy additive for
the GSAT. However, we found that the uncertainties given both methods
are different. The new method presented here can be adapted and extended
in future work, to investigate the non-additive changes found at the
local scale or on other physical variables.
A new atmospheric background state to diagnose local waveguidability
Authors: Polster Christopher , Wirth Volkmar
Published: September 2023

A new procedure to obtain a longitudinally varying and slowly evolving
atmospheric background state for the analysis of Rossby waveguides is
described and discussed. The procedure is a rolling zonalization scheme,
redistributing Ertel potential vorticity in a moving window to separate
waves from the background. Waveguides are subsequently diagnosed from
the gradient of the logarithm of potential vorticity. The effectiveness
of the wave-background separation, even in large-amplitude conditions,
is illustrated with reanalysis data. Established climatological mean
waveguide structures are recovered from the rolling-zonalized state in
the limit of long-term aggregation. Two contrasting episodes of Rossby
wave packet propagation demonstrate how the evolution of waveguides
derived from rolling zonalization can correspond to the development of
superposed wave packets. The ability of the procedure to work with
snapshots of the atmosphere provides new opportunities for waveguide
research.
Unveiling the Quantum Frontier: A Journey into the Mechanics and Wonders of Quantum Computing
Authors: Hou Andy
Published: September 2023

The main purpose of this research paper is to examine how quantum
computing functions at both a mechanical and logical level. Through
entanglement to parallelism, crucial concepts intrinsic to qubits are
explained, not at extremely heavy depth, but still go rather far in most
subjects. There are also implications for the future of quantum
computing, as scientists continue the development and research of
quantum machines, in relation to the limits of physics. Some significant
findings of the research done were that a. quantum computing has many
problems with decoherence and noise which disturbs results and b. that
quantum computing has many advantages to classical bit-oriented
computing, with more efficiency and better allocation of memory.
Double Mass Plots reveal a marked decrease in the water yield of a Lower Mekong River watershed in 1985 from cutting the climax forest
Authors: Wronski Edward B. , Turner Neil C.
Published: September 2023

In most, but not all of the scientific literature, cutting of forested
watershed results in an increase in water yield of a watershed. In this
study, a double-mass plot of the cumulative monthly flow of water
between 1961 and 2000, from a 79,000 km2 (7.9 million ha) forested
watershed feeding into the Mekong River, on cumulative monthly
precipitation over the same period, was used to demonstrate a
significant decrease in the water yield in 1985. For 10-12 years after
1985, the total water yield from the watershed decreased by 42% (256
mm) while the late (March and April) dry-season flow decreased by almost
80%. From the changes in water yield and an understanding of the local
hydrology, we calculated that 75-80% of the forested area was cut, i.e.
more than 6 million ha, implying that the decrease in total water yield
from the area of the forest that was actually cut, was just over 50%,
while the late dry-season flow from the same area was virtually
eliminated. We consider that the main reason for the reduction in water
yield, after the forest was cut was an immediate increase in dry-season
transpiration by the remaining old forest, newly-exposed understorey and
regrowth vegetation, all of which were considered to be accessing
groundwater in the regolith. The amount of groundwater accessed was
sufficient to allow the cut forest to lose water at the potential rate
over the whole year. We conclude that restoration of the watershed water
flows resulted mainly from forest regrowth.
Crustal Thickness Variations and their Tectonic Implications beneath the Uttarakhand Himalayas and the adjoining Tectonic Segments: Results from 3-D Tomographic Inversion of Local and Regional Earthquake Data
Authors: Raoof Javed , Tiwari Anil , Kumar Parveen , Paul Ajay
Published: September 2023

We image the high-resolution velocity structures of the crust and
uppermost mantle beneath the western part of the Himalayan-Tibetan
orogen through tomographic inversion of local and regional earthquake
data. We herein reconstruct and present the tomographic image of the
variable configuration of the Moho boundary beneath the
Himalayan-Tibetan orogen. The thickness of the crust varies between
~40-65 km from south beneath the sub-Himalaya to north
beneath the Higher Himalaya. The thickest crust imaged as thick as
~85 km, located ~100 km from ITSZ
towards north beneath the southwest Tibet. Our results also report
significantly variable geometry of the Moho boundary along the tectonic
trend of the Himalayan-Tibetan orogen, which may indicate that the
Indian plate subducted/underthrusted beneath the Eurasian plate in a
piecewise manner as a consequence of differential convergence rates,
counter clockwise rotation of the Indian plate and episodic collision
processes. We also image the geometry of the subducting/underthrusting
Indian plate beneath the Himalayan-Tibetan orogen. We present the
geodynamic model of the two subducted slabs, where the Indian plate
subducts/underthrusts towards north and the Tibetan slab subducted
southwards beneath the Tibetan plateau. We infer that the Indian plate
is torn into pieces differing in its northern limits and angle of
subduction/underthrusting. Where its westernmost end
subducts/underthrusts below the Eurasian plate with a gentle dip
crossing ITSZ and KKMF. On the other hand, towards east the Indian plate
subducts/underthrust the Eurasian plate with a relatively greater angle
near ITSZ, approximately 250 km distant from HFT.
Investigation of The Prevalence of Secondary Bacterial Infection Associated with COVID-19 In Baghdad and Diyala Province
Authors:   of Biology, College of Science, Diyala University, Diyala, Iraq, Albadri Ahmed , Alzubaidy Zainab
Published: September 2023

Background: Coronavirus disease 2019 (COVID-19) is an epidemic disease produced via the severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) beta coronavirus, which affects the lower respiratory tract. Secondary bacterial infection (SBI) is a serious and public problem in patients hospitalized with COVID-19 and caused 50% of deaths. Type A and O blood groups are more susceptible to infection with SBIs. Objective: To examine the relationship between SBI and ABO blood group with COVID-19 hospitalized patients in Baghdad and Diyala province. Methods: Three hundred and forty-two patients with COVID-19 were collected from several sources (nasal swab, pharyngeal swab, sputum, blood, and urine) of patients of different ages for the period between September to November 2021. Real-time reverse-transcription polymerase chain reaction technique was used to diagnose COVID-19 in the patients as well as selective and differential media, biochemical tests BACT/ALERT system, and VITEK 2 compact system were used to diagnose the isolates of SBIs. The disk diffusion technique was used to assess the susceptibility test of all isolates. ABO group analysis was done for totally patients with COVID-19 under the study. Results: Antimicrobial sensitivity test showed all SBIs were highly strong resistant to antibiotics. Fifty-seven isolates of bacteria were diagnosed including Staphylococcus aureus, Pseudomonas aeruginosa, Acinetobacter baumannii, Klebsiella pneumoniae, and Escherichia coli. Group A and O showed a higher rate of acquired SBIs. Duration of infection with COVID-19 showed 61% for 10 days and 30% for one month while 9% in the patients infected with SBI for more than one month. The result appeared that SBIs infection at were very high rate in COVID-19 patients who had untreated antibiotics compared with the patient treated with antibiotics through the duration of infection. Conclusion: The study revealed that many COVID-19 patients were more susceptible to infection with SBIs, especially in the early days of infection as well as there was a correlation between ABO blood groups and SBIs of COVID-19 patients. Keywords: COVID-19; SBIs, AST, ABO blood group Citation: Albadri AF, Alzubaidy ZM. Investigation of the prevalence of secondary bacterial infection associated with COVID-19 in Baghdad and Diyala province. Iraqi JMS. 2022; 20(2): 252-261. doi: 10.22578/IJMS.20.2.13
Association of DVWA rs11718863 Gene Polymorphism with Knee Osteoarthritis in Iraqi Patients
Authors:   of Basic Sciences, College of Dentistry, Ibn Sina University of Medical and Pharmaceutical Sciences, Baghdad, Iraq, Hasan Nadia , Alwasiti Estabraq ,   of Chemistry and Biochemistry, College of Medicine, Al-Nahrain University, Baghdad, Iraq, Ahmed Majid ,   of Physiology, College of Medicine, Al-Nahrain University, Baghdad, Iraq
Published: September 2023

Background: Osteoarthritis (OA) is a complex degenerative articular disease that has an ambiguous pathogeny because variant risk factors participate in the process of cartilage deterioration. Genetic factors may have a role in the onset and progression of OA. Objective: To investigate potential association between severity of knee OA (KOA) and Double von Willebrand factor A domains DVWA rs11718863 gene polymorphism. Methods: One hundred and twenty Iraqi patients diagnosed with KOA, aged (45 years and above) and sixty healthy people (control) at the same age range, with no family history of OA were evaluated at Al-Imamein Al-Kadhimein Medical City (Rheumatology Department). The degree of severity of KOA was assessed by clinical and radiographic assessment. DVWA rs11718863 genotyping was performed using DNA sequencing (Sanger’s method). Results: Two different genotypes wild homozygote (TT) genotype and heterozygote (AT) appeared by genotyping of DVWArs:11718863. Highly significant difference (p<0.001) was found in distribution of the two genotypes in the three study groupsl the genotype (TT) was more frequent in control group (95.0%). Also, high significant difference (p<0.001) was noted in the two alleles (A, T) frequencies between control group and KOA patients group giving odd ratio 6.437 with 95% confidence intervals of (1.93-21.42). Conclusion: Iraqi subjects carrying AT genotype of DVWA rs11718863 gene are mostly susceptible for developing of KOA and the allele A of Tyr169Asn polymorphism are more frequent in those patients indicating that allele A may be a risk factor of onset of this disease. Age and body mass index are considered risk factors of onset and progression of KOA. Keywords: Double von Willebrand factor A domains (DVWA), single nucleotide polymorphism (SNP), body mass index, Knee osteoarthritis, KOA Citation: Hasan NN, Alwasiti EA, Ahmed MH. Association of DVWA rs11718863 gene polymorphism with knee osteoarthritis in Iraqi patients. Iraqi JMS. 2022; 20(2): 207-216. doi: 10.22578/IJMS.20.2.7
Models of successful ageing
Authors: Kantar Dejan
Published: September 2023

The concept of successful ageing is rather important for understanding its
positive aspects. Although it has been present in the scientific literature
for more than half a century, it is still not entirely clear what it means,
thus the concept of successful ageing remains a challenge for scientific
research. In order to gain a clearer picture of the complexity of this
phenomenon, the models which represent successful ageing and which were
created within the biomedical and psycho-social approach will be presented
and then critically considered in this paper. In order to recognize their
scientific and practical contributions, i.e. limitations, special attention
will be paid to their mutual relations. Based on this analysis, the
suggestions for future empirical studies of this phenomenon will be offered.
'Till Death Do Us Part: An Examination of the Impact of Unbroken Auditor-Client Relationships on Audit Efficiency and Audit Quality
Authors: Robinson Dahlia , Smith Thomas , Walton Stephanie
Published: September 2023

We examine whether audit engagements where the client has never switched auditors (original auditors) are associated with different audit fee and audit quality outcomes, relative to engagements that have experienced an auditor change. We document that clients with original auditors accrue nontrivial audit fee savings. Further, we find original auditor engagements are associated with lower levels of discretionary accruals and lower likelihood of misstatements, implying higher audit quality. We also find that investors appear to recognize the audit fee and quality benefits, as these auditors receive fewer votes from investors against their ratification. These results are consistent with a reduction in information asymmetry from greater client specific knowledge with original auditors, leading to more efficient and effective audits. Finally, we document that the audit fee and audit quality benefits diminish for engagements that exceed 40 years, providing some support for the benefit of an eventual fresh look in the audit.

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

JEL Classifications: G18; H83; M4.
How Do Reviewers’ Goal Framing and Novice Auditors’ Receptivity to Negative Feedback Affect Follow-Through Performance?
Authors: Andiola Lindsay M.
Published: September 2023

Negative feedback can induce adverse responses. This is problematic in auditing as negative feedback is common during workpaper reviews, and auditors’ follow-through on this feedback is essential to staff development and audit quality. Psychology research suggests supervisors’ framing of feedback can impact subordinates’ feedback reactions and subsequent performance, and this effect might vary depending on their relative receptivity to feedback (i.e., feedback orientation). In a 2 × 2 between-subjects experiment, using a review notes task, I examine the joint influence of these factors and find divergent effects. Results show novice auditors with stronger feedback orientations have more positive reactions to negative feedback when reviewers emphasize learning goals, but framing does not influence performance. However, those with weaker feedback orientations react poorly regardless of framing, but learning goals improve their performance. These results enhance understanding of effects of goal framing on audit quality and help guide reviewers on how to frame negative feedback.

JEL Classifications: M40; M42.
Implications of Divided Responsibility in Audits Involving Component Auditors
Authors: Adams Tom , Krishnan Jayanthi , Li Mengtian
Published: September 2023

This article summarizes and reflects on the practical implications of the published study “Are Referred-To Auditors Associated with Lower Quality and Efficiency?” (Krishnan and Li 2023). Audits of companies frequently involve the participation of auditors (who audit components of clients) other than the lead auditor that signs the audit report. In general, the work of these component auditors is assimilated in the lead auditor’s report. However, uniquely in the United States, the lead auditor sometimes formally divides responsibility with the component auditor and refers to the component auditor’s work in its audit report. These component auditors are “referred-to” auditors. Krishnan and Li (2023) examine factors associated with the use of referred-to auditors as well as the associations between the use of referred-to auditors and measures of audit quality and audit efficiency.
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 2—Reporting Environment and the Decision-Making Process
Authors: Geiger Marshall A. , Gold Anna , Wallage Philip
Published: September 2023

SYNOPSIS

Auditing researchers rarely engage practicing auditors regarding the phenomena examined, or conclusions reached, in academic research. In an attempt to bridge this gap, we report on the outcomes, insights, and observations from focused interactions with Dutch audit practitioners regarding their perspectives on recent research regarding auditor going concern opinion (GCO) decisions. We provided practitioners with a summary of some of the most salient recent GCO research findings. The goals of our subsequent discussions were to (1) obtain practitioners’ responses to the research findings, and (2) identify relevant issues for future study from the perspective of practitioners. Accordingly, in this second of a two-part sequence of articles, we discuss the outcomes of our interactions with practitioners related to the GCO reporting environment and the GCO decision-making process, as well as directions for future research.

JEL Classifications: M42.
The Gig Is Up: Examining Side Gig Income and Allowable Deductions
Authors: Albritton Bonnie R. , Foshee Renee , Holmes Amy Foshee , Webb Kimberly J.
Published: September 2023

The expansion of the gig economy has provided opportunities and challenges for tax professionals. In this case study, a rideshare driver receives a Form 1099-K for side gig income and seeks tax advice from a friend, ultimately deciding to consult with a tax professional (the student) for income tax preparation. The friend provides a video that describes misleading information giving the students a chance to consider authoritative sources as they research appropriate reporting on an individual income tax return. The case learning objectives are: (1) distinguish between credible and noncredible sources of information; (2) evaluate expenses and income to determine the taxable nature of each item; (3) analyze data for completeness in order to compile all relevant data needed for compliance reporting; (4) apply authoritative sources to resolve tax issues; (5) prepare an accurate individual income tax return; and (6) demonstrate effective written communication skills for business documentation.
Does Recognition versus Disclosure Affect Debt Contracting? Evidence from SFAS 158
Authors: Donovan John B. , McMartin Andrew S. , Phillips Matthew A.
Published: September 2023

We study whether recognition versus disclosure affects debt contracting using SFAS 158 as a setting. Upon recognition of previously disclosed pension liabilities, we find that debt contracts of firms that have high pension underfunding contain relatively more covenants based on the balance sheet and a lower cost of debt. Additional analysis suggests that improved reliability of recognized information is a likely mechanism for these findings. We also document that recognition did not affect the credit risk of the borrower or the use of income statement–based covenants that were unaffected by the accounting standard change. Collectively, our evidence suggests that recognition of previously disclosed accounting information can facilitate the incorporation of that information into lenders’ screening and monitoring.

Data Availability: Data used in this study are available from public sources identified in the study.
Accounting Uniformity, Comparability, and Resource Allocation Efficiency
Authors: Corona Carlos , Huang Zeqiong , Hwang Hyun
Published: September 2023

Uniformity is an essential feature of financial reporting, yet its desirability has long been debated. We study a model in which firms decide whether to adopt either their locally preferred accounting methods or a common method, followed by an investor allocating capital across firms. Firms’ choices of a common method are strategic complements in attaining more comparable reports. As a result, multiple equilibria may exist. Specifically, an equilibrium in which firms use their local methods always exists. However, an equilibrium in which firms adopt a common method exists if uniformity improves comparability significantly and firm-specific productivity shocks are large relative to the common productivity shock. Firms may fail to coordinate on adopting the Pareto-dominant accounting method, which may not even emerge as an equilibrium if investments exhibit substitutability. These coordination problems provide accounting regulation an opportunity to facilitate efficient capital allocation, thus providing a microfoundation for accounting measurement regulation.

JEL Classifications: D02; D61; D83; H11; M40; M41; M48.
Minnediplomati i grenseland. De russisk-norske patriotiske minneturene 2011–2019
Authors: Myklebost Kari Aga
Published: September 2023

This article traces the development and narrative staging in Russian media of the so-called Russian-Norwegian patriotic memory tours that took place from 2011 to 2019 to celebrate a heroic story of WWII Red Army soldiers and Norwegian partisans in Soviet intelligence service. The article concludes that the tours were initiated by Russian state and state-affiliated actors who exported military-patriotic symbols and perspectives across the border to Norway, and actively promoted several intertwined narratives; about joint Russian-Norwegian heroic war history; about historically peaceful relations in the North between Norway and Russia; and about Norway as a friendly Nato-member neighbor that rightfully honors the memory of the Soviet army and its crucial role in the victory over Nazi Germany. After Russia’s annexation of Crimea in 2014, these narratives were supplemented by Russian claims about a contemporary fascist threat spreading from Ukraine and the Baltics. The statements emphasized the acute importance of the patriotic memory tours to resist allegedly growing neo-fascism in today’s Europe. The article argues that the narrative staging of the tours must be read in the context of the Kremlin’s ongoing memory wars with former Soviet republics and Eastern bloc states and Russia’s military aggression in Ukraine since 2014.
At skabe meningsfuld legende undervisning – en bevægelsesfilosofisk undersøgelse af legende tilgange til undervisning på pædagoguddannelsen
Authors: Lund Ole , Pedersen Lars Dahl , Boysen Mikkel Snorre Wilms , Skovbjerg Helle Marie
Published: September 2023

Based on a design experiment with playful approaches to teaching in social education, the article investigates teachers’ and students’ intercorporeal exchanges and the significance this has for how students experience teaching situations designed to be playful. The article provides examples and analyses of how these exchanges may either promote or prevent teaching situations from becoming meaningful and playful. The article emphasizes the importance of developing didactic and pedagogical approaches that take the intercorporeal dimensions of playful teaching into account. Moreover, it suggests that practicing patience in a concrete physical way might be a promising pedagogical approach.