bluuebunny/crossref_metadata_2025 huggingface dataset:
A systematic review on the health of African immigrants in the United States: synthesizing recommendations for future research
Authors: Semprini Jason
Published: March 2020

Purpose

The purpose of this paper is to conduct a systematic review of published literature studying the health of African immigrants in the USA and to develop a formal set of recommendations for future researchers aiming to improve the health outcomes in this population.

Design/methodology/approach

A comprehensive search was initiated on PubMed, Cochrane, ERIC, DOAJ, Prospero and Scopus databases. Final inclusion criteria were: systematic reviews, studying African Immigrants in the USA, measuring a clinical health outcome, since 1999. Articles were screened in four stages by title, abstract, full-text of the review and full-text of the primary studies within each review. Data was abstracted by identifying general information, study population, outcome measurements, conclusions and recommendations of each review.

Findings

In the initial search, 519 potential reviews were identified. After removing duplicates, 473 articles were excluded by screening the title or abstract. After a full-text review of each article and primary study within each article, nine reviews were included in the final synthesis. Reviews covered Female Genital Cutting and Pregnancy Outcomes, Caesarean Births, Gestational Diabetes, Cancer, HIV/AIDS, Body-weight and Acculturation. Among the primary reports included in the final synthesis, less than 50 per cent studied African immigrants in the USA. African Americans living in the USA made up only 11 per cent of the pooled study sample.

Research limitations/implications

Immigrants from Africa are one of the fastest-growing populations in the USA. This group has been underrepresented in health research, leading to a poor understanding of the group’s health outcomes. Health researchers must adopt recommendations and prioritize studies that meet the health needs of Africans during this time of demographic transition.

Originality/value

Systematic reviews represent a bedrock of medical evidence and signify a solid understanding of accepted knowledge in the field. Systematic reviews, however, do not necessarily constitute the end of discovery. Researchers can use existing systematic reviews to critique previous studies or initiate future research. There remain significant research gaps analyzing the health outcomes, behaviors and treatment of subgroups of African immigrants living in the USA. Future research should shift toward the growing needs of the population, leveraging the strengths and diversity of African immigrants now living in the USA.
The impact of personal characteristics, quality of working life and psychological well-being on job burnout among Iranian external auditors
Authors: Salehi Mahdi , Seyyed Fereshteh , Farhangdoust Shayan
Published: March 2020

Purpose

Given the negative consequences of job burnout for both individual auditors and audit firms, the present study aims to examine the effect of auditors' personal characteristics, working life quality and psychological well-being on auditors' job burnout.

Design/methodology/approach

We chose 240 auditors (junior, senior, manager and partner) who work at 53 audit and public accounting firms in Mashhad during 2015–2016 as our sample. The respondents were randomly selected and the data were gathered through the distribution of questionnaires of Walton’s (1973) quality of working, Ryff’s (1995) psychological well-being and Maslach and Jackson’s (1984) job burnout. We also employ structural equation modeling (SEM) along with statistical path analysis to test our hypotheses by using R statistical software.

Findings

Consistent with our expectations and prior literature, our findings suggest that auditors' job burnout is significantly and positively influenced by auditors' personal traits, quality of working life and psychological well-being.

Originality/value

The present study is quite remarkable and unique in that it focuses on a specific audit market where there are significant differences in socio-economic, political and cultural factors with those of Western or European developed markets. The results provided in this paper could be fruitful for auditors, regulators and policymakers.
Moisture absorption effects on the mechanical properties of carbon/epoxy composites
Authors: Mad Asasaari Siti Faizah , Wong King Jye , Tamin Mohd Nasir , Johar Mahzan
Published: March 2020

Purpose

This paper investigates the influence of moisture absorption on the mechanical properties of carbon/epoxy composites.

Design/methodology/approach

Three types of specimens are prepared, which are for longitudinal, transverse and shear tests. Specimens are immersed in distilled water at 70°C for 1, 3 and 9 months. These correspond to the moisture content of 2.2, 3.8 and 5.3%.

Findings

Compared to the values at dry condition, the longitudinal modulus, shear modulus and Poisson's ratio are invariant with the moisture content. However, the transverse modulus, transverse strength and shear strength are sensitive to moisture attack. The maximum degradation is 33%, 76 and 33% for the three properties, respectively. It is also worth to note that the longitudinal tensile strength is stable at 1 and 9 months of immersion. However, at 3-months ageing period, there is only 67% of the longitudinal tensile strength retained.

Originality/value

The experimental results are fitted with a residual property model. Results show comparatively good fit, with a difference within 16% except the longitudinal tensile strength at 9-months immersion. This highlights that the model is not suitable to fit the experimental data with a fluctuated trend.
Understanding cloud computing success and its impact on firm performance: an integrated approach
Authors: Khayer Abul , Bao Yukun , Nguyen Bang
Published: March 2020

Purpose

This study aims to investigate the determinants of successful implementation of cloud computing and, further, examines how cloud computing success influences firm performance.

Design/methodology/approach

The authors developed a conceptual framework based on the integration of several strands of literature in business studies and information systems. To test the proposed model, data were collected from 300 Chinese firms which have adopted cloud computing. To analyze the data, partial least squares structural equation modeling (PLS-SEM) was used. An importance-performance map analysis (IPMA) was also conducted to identify the critical factors that exhibit high importance but low performance.

Findings

The results of the study revealed that end-user satisfaction, information quality, system quality, managerial information technology (IT) capability and technical IT capability significantly affect cloud computing success. Additionally, cloud computing success has a strong and positive impact on firm performance. IPMA further confirms that managers need to concentrate more on system quality, information quality, user satisfaction and technical IT capability.

Originality/value

This paper is one of the few attempts to integrate several theoretical frameworks (i.e. IT capabilities and resource-based view, expectation-confirmation theory, and information system success theory) to develop a comprehensive model for understanding the key determinants of cloud computing success and its impact on firm performance. This study makes a useful contribution to the conventional information systems (IS) literature and IT management practice.
Strategic design: orchestrating and leveraging market-shaping capabilities
Authors: Windahl Charlotta , Karpen Ingo O. , Wright Mark R.
Published: March 2020

Purpose

This paper aims to conceptualise the interplay of strategic design and market-shaping capabilities.

Design/methodology/approach

Drawing on the emergent scholarly discourses related to strategic design and dynamic markets, this paper merges a contemporary view of markets and market-shaping capabilities with a conceptual exploration of strategic design.

Findings

This paper proposes that the strategic design process can shape markets through orchestrating and leveraging market-shaping capabilities. Specifically, it highlights how these capabilities trigger and facilitate purposeful intent; situated and systemic understanding; and collective collaboration.

Practical implications

Furthering the notion of strategic design, this paper contributes to clarifying how to interpret and use design as a strategic practice in business management.

Originality/value

This paper identifies strategic design as an innovative approach for creating future value-creating systems or markets, and as such, it develops a process framework for market-shaping capabilities, addressing the “how” of market shaping.
Relationships and networks as a chiasmic mirroring of ideas/images translated in context through ritual embodied activities
Authors: Lowe Sid
Published: March 2020

Purpose

The purpose of this study is to enhance and further an understanding of business to business (B2B) contexts in relation to sensemaking “translations” between “performing” and “representing” of meanings that evolve within an interacting duality. The implications for research are outlined and a need for a corresponding duality in research methods is emphasised.

Design/methodology/approach

This is a conceptual paper exploring some of the main implications for indistrial marketing & purchasing group (IMP) and other B2B research of abandoning Cartesian privileging of generalised cognitive ideas over embodied activities in context.

Findings

Dualities of general structures and contextual practices are mutually constituted by performing and representing translations. They are described as “chiasmic” or “polyphonic” and regarded as polyvalent, dynamic and non-linear. Embodied contextual activities are described as of equal importance to de-contextual cognitive structures in meaning-making.

Practical implications

Practical actors within business networks are encouraged to continue relying upon practical improvisational coping skills that enable them to be effective, embodied “bricoleurs” within complex, often unpredictable and regularly unmanageable, eventful B2B contexts.

Originality/value

A post-Cartesian focus upon ideas and activities, structure and agency as dynamically evolving multiple dualities promotes an appreciation that contextual practices and decontextualised structures are mutually constituted; supporting a practical and pragmatic turn towards polyvalent and ephemeral, contextualised solutions to a diverse multiplicity of problems and issues. A post-Cartesian focus upon ideas and activities, and structure and agency as dynamically evolving multiple dualities promotes an appreciation that contextual practices and decontextualised structures are mutually constituted and a practical and pragmatic “turn” towards polyvalent and ephemeral, contextualised solutions to diverse problems and issues involving business relationships and interaction.
Advice-seeking process in family businesses: a qualitative study
Authors: Kubíček Aleš , Dofkova Lucie , Machek Ondřej
Published: March 2020

Purpose

The purpose of this paper is to explore the process of seeking advice in family firms.

Design/methodology/approach

Exploratory multiple case study design was employed to examine how family firm owners use various sources of advice. The analysis is based on data collected from semi-structured interviews with six Czech family business owners.

Findings

The case study analysis shows that family business owners first seek advice among those family members who work in the family firm. Subsequently, they approach internal or external sources with whom they have a specific relationship (management and key employees, peers and professional associations). Only when these sources do not provide adequate results, external advisors are approached. However, if the advice required a specific knowledge or certification, external advisors may be approached in the first place.

Originality/value

Based on the qualitative data analysis, we developed a model of the advice-seeking process. Since the theoretical “how” of the advising process in family firms is still underresearched, this study presents theoretical extensions as well as practical implications.
Lifting the veil on beneficial ownership
Authors: Gilmour Paul Michael
Published: March 2020

Purpose

This paper aims to critically explore the challenges facing the UK in implementing registers of beneficial owners, a measure mandated by the EU’s anti-money laundering (AML) directive to enhance beneficial ownership transparency.

Design/methodology/approach

This study systematically reviews the literature surrounding beneficial ownership transparency to critically analyse the extent to which challenges facing the UK, impact upon its ability to successfully implement registers of beneficial owners.

Findings

This study demonstrates that a lack of beneficial ownership transparency facilitates money laundering by concealing corrupt wealth and frustrating authorities’ efforts to trace illicit finance. It demonstrates that implementing registers of beneficial owners may be a superficial approach to tackling the multifaceted problem of money laundering. Better intergovernmental cooperation is required to improve beneficial ownership transparency and to ensure measures to curb offshore money laundering are successful.

Research limitations/implications

This research focuses on one aspect of AML control from the UK’s perspective. Further work is needed to investigate the concerns from the perspective of offshore jurisdictions and how global AML rule affects developing economies.

Practical implications

The study informs policymakers and other professionals implementing the UK’s registers of beneficial owners to enhance future strategies and better combat offshore money laundering.

Originality/value

This is the only study to explore the challenges facing the UK in implementing registers of beneficial owners, thus providing novel insight into the moral, legal and practical dilemmas to imposing AML control.
Prioritised challenges and critical success factors for delivering quality education in Malaysian private higher education institutions
Authors: Anis Azilah , Islam Rafikul
Published: March 2020

Purpose

The purpose of this paper is to develop a hierarchical model to rank the challenges faced by the private Malaysian higher education institutions (HEIs) in the provision of quality education and subsequently their corresponding critical success factors (CSFs) to address those challenges.

Design/methodology/approach

A sequential mix method was adopted in this study. Semi-structured interviews with 29 participants were initially conducted to identify the challenges and CSFs. This was followed by a questionnaire survey involving 158 respondents to prioritise the identified findings. Thematic analysis was conducted in the qualitative stage, uncovering the challenges and their corresponding CSFs. Data for both stages were accumulated from internal and external stakeholders of Malaysian private HEIs. Finally, the four stages of the analytic hierarchy process (AHP) were applied to rank the challenges and CSFs.

Findings

The qualitative stage identified eight challenges, i.e. “academics”, “facilities”, “students”, “programmes and curriculum”, “competition”, “accreditation”, “finance” and “research” together with their corresponding CSFs. The AHP enables the ranking of these challenges. “Finance” has been found to be the most crucial challenge and “high competency in managing the institution’s finance” as the most important CSF to address this challenge.

Research limitations/implications

As the study restricted its focus on Malaysian private HEIs, the results may not be generalised for public HEIs and foreign private HEIs operating in Malaysia.

Originality/value

The hierarchical model developed in this study is deemed important for implementation to resolve the prioritised challenges. It spells out the specific areas in which the resources of Malaysian private HEIs need to be prudently disbursed and properly managed.
Being Jean-Baptiste Grenouille: on the trail of consumers' olfactory perceptions
Authors: Dortyol Ibrahim Taylan
Published: March 2020

Purpose

This research aims to uncover consumers' deeply hidden thoughts and feelings about store scent and its effects on shopping experiences.

Design/methodology/approach

Following a qualitative approach, this research uses Zaltman metaphor elicitation technique (ZMET). All the steps of the ZMET have been performed, and important constructs and contents have been explored.

Findings

Ultimately, a hierarchical value map was presented. Accordingly, the naturalness and intensity of the scent played a prominent part in its effectiveness. The pleasantness and complexity of the scent, the malodor, congruity and incongruity of the scent, as well as nostalgia, were seen as the predominant originator constructs that resulted in approach or avoidance reactions.

Research limitations/implications

These findings have practical implications for managers seeking to design a store atmospherics making way for consumers to engage with the store and the brand. The cultural milieu in which the study was performed could be seen as a possible limitation of the study. This cultural angle should also be taken into consideration while the findings were considered.

Originality/value

Using ZMET as an innovative research method makes the study significant. By doing so, the metaphors of consumption are extended to the sensory marketing field to provide a more comprehensive understanding on the effects of store scent. Moreover, the study contributes to the existing literature of smell marketing.
Leveraging student expertise for niche services
Authors: Radniecki Tara , Winterman Mitch
Published: March 2020

Purpose

The purpose of this paper is to investigate using student employees with expertise in niche areas to provide library services outside the traditional scope of full-time library employees. It examines a case study where an academic library employed undergraduate students to assist users in makerspace-related work and, more recently, graduate students to assist users in data analysis. This paper will determine whether such students can provide satisfactory service to users.

Design/methodology/approach

This paper includes a background of the services, including hiring, training and assessment. The methodology for assessment includes analyzing user-created booking data, student employee consultation data and user feedback surveys to determine user and student employee satisfaction with the services.

Findings

The findings report high usage numbers and overall high user and student employee satisfaction with the two services, suggesting that student employees can be used effectively in such a way.

Originality/value

Although libraries often use student employees for lower-level library tasks, these results suggest libraries with limited resources and full-time staff should consider using student employees to provide specialized consultations, especially pertaining to software and other technologies.
Designing digital public service supply chains: four country-based cases in criminal justice
Authors: Seepma Aline Pietrix , de Blok Carolien , Van Donk Dirk Pieter
Published: March 2020

Purpose

Many countries aim to improve public services by use of information and communication technology (ICT) in public service supply chains. However, the literature does not address how inter-organizational ICT is used in redesigning these particular supply chains. The purpose of this paper is to explore this important and under-investigated area.

Design/methodology/approach

An explorative multiple-case study was performed based on 36 interviews, 39 documents, extensive field visits and observations providing data on digital transformation in four European criminal justice supply chains.

Findings

Two different design approaches to digital transformation were found, which are labelled digitization and digitalization. These approaches are characterized by differences in public service strategies, performance aims, and how specific public characteristics and procedures are dealt with. Despite featuring different roles for ICT, both types show the viable digital transformation of public service supply chains. Additionally, the application of inter-organizational ICT is found not to automatically result in changes in the coordination and management of the chain, in contrast to common assumptions.

Originality/value

This paper is one of the first to adopt an inter-organizational perspective on the use of ICT in public service supply chains. The findings have scientific and managerial value because fine-grained insights are provided into how public service supply chains can use ICT in an inter-organizational setting. The study shows the dilemmas faced by and possible options for public organizations when designing digital service delivery.
The impact of phenomenological methodology development in supply chain management research
Authors: Towers Neil , Abushaikha Ismail , Ritchie James , Holter Andreas
Published: March 2020

Purpose

The purpose of this paper is to demonstrate the non-academic impact in supply chain management (SCM) research through the application of three distinctive approaches to phenomenological methodology in different contexts.

Design/methodology/approach

Evidence-based examples from three case studies using interpretivist, social constructivist and critical realist methodologies are presented. They reflect non-positivist approaches commonly used in phenomenological methodology and adopted in SCM investigative research.

Findings

Different types of non-academic reach and significance from each research methodology are discussed to illustrate the non-academic impact benefits from each case. The three distinctive phenomenological approaches have been shown to contribute to innovative research methodology development on their own philosophical merit and produced novel contributions to SCM research in particular.

Research limitations/implications

The non-academic impact examples have been shown to have wider influence and implication to business, the economy and society at large.

Originality/value

The paper highlights the relevance of phenomenological research methodology for SCM. It also contributes to the development of the SCM subject area and is hoped to encourage further reporting of non-academic impact of supply chain research.
Decomposition disentangled: A test of the multiple mechanisms by which nitrogen enrichment alters litter decomposition
Authors: Pichon Noémie A. , Cappelli Seraina L. , Soliveres Santiago , Hölzel Norbert , Klaus Valentin H. , Kleinebecker Till , Allan Eric
Published: March 2020

Nitrogen (N) enrichment has direct effects on ecosystem functioning by altering soil abiotic conditions and indirect effects by reducing plant diversity and shifting plant functional composition from dominance by slow to fast growing species. Litter decomposition is a key ecosystem function and is affected by N enrichment either by a change in litter quality (the recalcitrance of the plant material) or through a change in soil quality (the abiotic and biotic components of the soil that affect decomposition). How the direct and indirect effects of N alter soil and litter quality remains poorly known.

We designed a large grassland field experiment manipulating N enrichment, plant species richness and functional composition in a full factorial design. We used three complementary litterbag experiments, combined in a structural equation model (SEM), to quantify the effects of the treatments and various measures of functional composition and diversity on litter and soil quality and overall decomposition.

Our results revealed multiple drivers of litter quality and showed that nutrient concentrations (N and calcium) were about twice as important as structural components (leaf dry matter content, fibres) in determining litter quality. Overall the experimental results suggest that N enrichment increases litter decomposition mostly indirectly through a shift in functional composition toward faster growing plant species, producing higher quality litter. N enrichment also altered soil quality and thereby litter decomposition, through its effects on vegetation cover.

Our approach provides a mechanistic tool to test the drivers of litter decomposition across different ecosystems. Our results show that litter quality is determined by several nutrient and structure traits and highlight the importance of considering shifts in plant species composition when assessing the effects of N enrichment on decomposition.
Above‐ground plant metabolomic responses to plant–soil feedbacks and herbivory
Authors: Huberty Martine , Choi Young Hae , Heinen Robin , Bezemer T. Martijn
Published: March 2020

Understanding the causes of variation in foliar plant metabolomes is essential for our understanding of ecological interactions between plants and other organisms. It is well‐accepted that foliar herbivory alters metabolites in leaves. However, soil (micro)organisms can also induce such changes.

We generated plant‐specific soil legacies by growing 12 plant species individually in a common starting soil. Then we planted all plant species in all soils and exposed a subset to foliar herbivory. We then used 1H nuclear magnetic resonance to analyse the shoot metabolomes of all responding plants.

Above‐ground herbivory and soil legacies altered shoot metabolomes. In most plant species, soil legacy more strongly affected shoot metabolomes than foliar herbivory.

Synthesis. Our results show that plant‐induced changes in soil alter metabolomes of plants that grow later in those soils. Such below‐ground legacy effects can have far‐stretching consequences for above‐ground multitrophic interactions as these often depend on the plant chemical composition. Recently, plant–soil feedbacks have received considerable attention in ecological studies, and our study now highlights that these feedbacks can be an important determinant of the often unexplained intraspecific variation in chemical composition among plants.
Day Zero and The Infrastructures of Climate Change: Water Governance, Inequality, and Infrastructural Politics in Cape Town's Water Crisis
Authors: Millington Nate , Scheba Suraya
Published: March 2020

From 2015 to 2018, Cape Town, South Africa, was marked by fears of a water crisis in which the city's taps threatened to run dry. We argue in this article that Cape Town's crisis of water scarcity was a product of the convergence of ongoing contradictions in South African water governance as they came into contact with shifting infrastructural priorities associated with climate change. In its response to the possibility of a financial crisis brought on by reduced water consumption, the city withdrew the universal provision of free basic water (FBW) and reconfigured existing tariff structures. Both changes meant that the city moved further into commercialization and valuation practices in the context of restricted monetary flows. Based on an understanding of contemporary governance in South Africa as reflective of an often contradictory need to balance municipal budgets while also correcting for apartheid inequities, we argue that ongoing experiences of climate change are stretching existing municipal budgets in ways that threaten to deepen existing inequalities. Ultimately, we suggest that Cape Town's crisis is critical for understanding how climate change is reconfiguring existing governance dynamics at a planetary scale, thus offering insights into what form urban climate change adaptation may take in the future.
Nature‐based marine tourism in the Gulf of California and Baja California Peninsula: Economic benefits and key species
Authors: Cisneros‐Montemayor Andrés M , Townsel Amanda , Gonzales Claire M , Haas Andrea R , Navarro‐Holm Estrella E , Salorio‐Zuñiga Teresa , Johnson Andrew F
Published: March 2020

Ecotourism can incentivize social and environmental benefits through marine conservation, in parallel with efforts to better manage fisheries, coastal development, and other human pressures. In Mexico's Gulf of California and Baja California Peninsula (GCBP), marine ecosystems support tourism activities in many communities, but to date there have been no region‐wide studies to estimate their benefits or identify key species. Based on data collected in this study, each year nature‐based marine tourism in the GCBP results in 896,000 visits, US$518 million in expenditures and at least 3,575 direct jobs from formal operations. In interviews with operators, over 40 species groups were named as important; sea lions, whale sharks, whales, and marlin were the highest ranked, highlighting the importance of ecosystem‐wide health for nature‐based tourism sustainability. Local employment and the ability to make economic and conservation goals compatible were noted by operators as significant opportunities provided by nature‐based marine tourism; challenges included pollution and declines in ecosystem health, a lack of infrastructure, poor resource management policies, and high operating costs. As nature‐based marine tourism expands, a wider transition to true ecotourism, a focus on equitable benefits and collaboration between stakeholders and a cross‐scale and ecosystem approach to management will be vital for achieving potential sustainable social, ecological and economic benefits.
Robust desmoothed real estate returns
Authors: Delfim Jean‐Christophe , Hoesli Martin
Published: March 2020

This research starts from the observation that common desmoothing models are likely to generate some extreme returns that will distort risk measurement and hence can lead to investment decisions that are suboptimal relative to those that would be made if a transaction‐based index were available. Thus, we propose to improve the desmoothing models by incorporating a robust filter into the procedure. We report that in addition to properly treating for smoothing, the method prevents the occurrence of extreme values. As shown with U.S. data, our method leads to desmoothed series whose characteristics are akin to those of transaction‐based indices.
idPAD: Paper Analytical Device for Presumptive Identification of Illicit Drugs
Authors: Lockwood Tracy‐Lynn E. , Leong Tammy X. , Bliese Sarah L. , Helmke Alec , Richard Alex , Merga Getahun , Rorabeck John , Lieberman Marya
Published: March 2020

As drug overdose deaths across the United States continue to rise, there is increasing interest in field testing of illicit substances. This work discusses a paper‐based analytical device (idPAD) that can run a library of 12 colorimetric tests at the same time, each detecting different chemical functional groups and materials found in illicit drugs, distractor substances, and cutting agents. The idPAD requires no electricity, costs less than $2 USD, and requires minimal training to operate. The results of the 12 tests form a color barcode which is “read” by comparison to standard images. The accuracy of the idPAD was assessed using samples of heroin, cocaine HCl, crack, and methamphetamine at concentrations of 25%–100% in a lactose matrix, as well as pure lactose. Based on 840 “reads” by three different users, the idPAD showed 95% sensitivity and 100% specificity for detecting these drugs; the most common error was mistaking cocaine HCl for crack or crack for cocaine HCl. In a second step, samples of heroin, cocaine, and methamphetamine (n = 30) and distractor substances (pharmaceuticals, cutting agents, and other illicit drugs, n = 64) were tested by two readers, yielding a sensitivity of 100% and specificity of 97%. Targeted substances were detected reliably at 55–180 μg/lane, and the idPAD was found to be stable for at least 3 months when stored at room temperature. The library approach used in the idPAD may provide the accuracy and robustness necessary for a presumptive field drug test.
The Effects of the Tax Cuts and Jobs Act of 2017 on Defined Benefit Pension Contributions*
Authors: Gaertner Fabio B. , Lynch Daniel P. , Vernon Mary E.
Published: March 2020

This study examines the effect of the Tax Cuts and Jobs Act of 2017 (TCJA) on corporate defined benefit pension contributions. The TCJA decreases the corporate tax rate from 35 percent in 2017 to 21 percent in 2018 and thereafter. This change incentivizes firms to increase 2017 pension contributions to take advantage of tax deductions at a higher rate. Consistent with this incentive, we find firms increase defined benefit pension contributions by an average of 25 to 31 percent in 2017 compared with earlier years. We also find that taxpaying firms are the primary contributors. Further, taxpaying firms with high levels of pension‐related deferred tax assets contribute over three times as much as taxpaying firms with low levels of pension‐related deferred tax assets. We also find firms that increase pension contributions in 2017 reduce 2018 contributions, consistent with intertemporal income shifting rather than a permanent change in pension funding strategy.
The Use and Characteristics of Foreign Component Auditors in U.S. Multinational Audits: Insights from Form AP Disclosures*
Authors: Burke Jenna J. , Hoitash Rani , Hoitash Udi
Published: March 2020

This paper investigates the common, yet previously opaque, practice of using foreign audit firms (component auditors) to conduct portions of audit work for U.S. public companies. U.S. regulators have expressed concern for the transparency and quality of audits using component auditors. Employing data disclosed in the newly mandated PCAOB Form AP, we find that component auditor use is largely structural, determined by the size and complexity of clients' multinational operations. We do not find that the mere use of component auditors is detrimental to audit outcomes, but rather the amount of work conducted by component auditors is associated with lower audit quality (i.e., higher likelihood of misstatement), higher likelihood of nontimely reporting, and higher audit fees, which collectively suggest that component auditor engagements are associated with adverse outcomes. Furthermore, we find that only the work performed by less competent component auditors and those facing geographic and cultural/language barriers, including significant geographic and cultural distance, weak rule of law, and low English language proficiency, is associated with adverse audit outcomes. Overall, these findings provide initial archival evidence that the use of certain component auditors on U.S. multinational audits is associated with audit coordination issues, which suggests that PCAOB Form AP disclosures provide relevant information.
EasieRR: An open‐source software for non‐invasive heart rate variability assessment
Authors: Rasmussen Jeppe Have , Rosenberger Katrina , Langbein Jan
Published: March 2020

The assessment of heart rate (HR) and heart rate variability (HRV) based on electrocardiograms (ECG) is considered a good proxy for stress in a wide range of animal species. However, problems can occur e.g., when measuring ECG in ambulatory settings such as recording of unrestrained animals using non‐invasive devices. Artefacts caused by technical (i.e. bad electrode contact) or physiological (i.e. ectopic beats, non‐cardiac muscle potentials) sources are common and can disturb the ECG signal. As HRV analysis is highly sensitive to artefacts in the interbeat interval (RR‐interval) time series the process of visual inspection of the raw signal to detect and correct these is essential. Most of the commercially available software requires intensive training and extensive manual work to accomplish this task and/or is often not available to access for free.

EasieRR is an open‐source, stand‐alone software optimized for analysing ECG in non‐restrained animals. The program allows a species‐specific analysis and calculation of recommended standard HRV parameters in both, the time‐ and the nonlinear domain (RMSSD, SDNN, SD1 and SD2).

Visualization of data using Poincaré plots and tachograms of RR‐intervals eases the validation of correct heart cycle interval detection and minimizes manual work for the user. Automatically detected peaks can be manually corrected via deletion, correction of spurious detections or marking of undetected peaks.

The HRV analysis can be exported using common formats (TXT, MAT). Figures can be plotted and exported in various formats (PDF, SVG, PNG, JPG, TIFF, EMF and EPS).

Included in EasieRR is the possibility for synchronization of ECG data with video in order to link cardiac responses to specific behavioural responses.
Probability and outcomes of second pregnancy after HELLP syndrome in the first: A population‐based registry study
Authors: Malmström Ola , Håberg Siri Eldevik , Morken Nils‐Halvdan
Published: March 2020

Introduction

Some studies have suggested that women may avoid further pregnancies after experiencing a pregnancy affected by a hypertensive disorder. Large population‐based studies are needed to better understand the outcomes of later pregnancies among women who have a history of hypertensive disorders of pregnancy. The aims of the study were to assess outcomes of the second pregnancy and second delivery rate among women experiencing Hemolysis, elevated liver enzymes and low platelet count (HELLP) syndrome in their first pregnancy.

Material and methods

This population‐based registry study included all women with a first delivery registered in the Medical Birth Registry of Norway from 1999 to 2014 (n = 418 897). Logistic regression was used to estimate odds ratios (ORs) with 95% confidence intervals (CIs) for adverse outcomes of the second delivery and the probability of no second delivery among women with HELLP syndrome in first pregnancy compared with women without HELLP syndrome. We also compared outcomes in the first and second pregnancies among women with HELLP syndrome in first.

Results

HELLP syndrome occurred in 0.24% of first pregnancies (n = 1006). Among women with HELLP syndrome in their first pregnancy, adverse outcomes were substantially less frequent in the second pregnancy: preterm deliveries declined from 56.0% to 14.2%, and small for gestational age from 6.6% to 2.8%. More than 75% had no hypertensive disorder in their second pregnancy. Still, compared with women without a history of HELLP syndrome, ORs for adverse outcomes in second pregnancies were increased: preterm birth (OR 3.7, 95% CI 2.8‐4.8), small for gestational age (OR 2.7, 95% CI 1.6‐4.8), perinatal death (OR 3.1, 95% CI 1.4‐7.0), placental abruption (OR 4.2, 95% CI 1.8‐9.4) and hypertensive complication (OR 8.3, 95% CI 6.7‐10.3). HELLP syndrome did not influence the probability of a second delivery.

Conclusions

Among women with HELLP syndrome in their first pregnancy, the occurrence of adverse pregnancy outcomes was substantially reduced in the second pregnancy. However, compared with unaffected women, they were still at greater risk of pregnancy complications.
TARGET: a survey of real‐world management of chronic myeloid leukaemia across 33 countries
Authors: Turkina Anna , Wang Jianxiang , Mathews Vikram , Saydam Guray , Jung Chul Won , Al Hashmi Hani Hassan , Yassin Mohamed , Le Clanche Solenn , Miljkovic Darko , Slader Cassandra , Hughes Timothy P.
Published: March 2020

Despite the availability of guidelines for the management of chronic myeloid leukaemia (CML), various issues may prevent their successful implementation. The TARGET survey examined real‐world management of CML patients compared with international recommendations. This online survey was completed in 2017. Results were discussed by a Steering Committee (SC) of eight international haematologists, challenges were identified and practical solutions developed. Of the 1008 haematologists invited (33 countries), 614 completed the survey. Gaps regarding treatment efficacy and molecular monitoring were identified. Half of the physicians did not perform three‐monthly testing of during the initial 12 months of treatment, citing cost as the major barrier, although they know it should be done. Treatment‐free remission was not considered a primary treatment goal or as a priority factor influencing treatment decisions. European Leukemia Net guidelines interpretation was generally acceptable, but awareness regarding management of persistent adverse events was poor. Practical solutions proposed by the SC were mostly focused on enhancing physician education and awareness, or encouraging hospitals to work with the government, in order to improve the quality of BCR‐ABL testing. Gaps in current CML management were identified compared with international recommendations, which the proposed practical solutions would help to address.
Contrasting patterns of fig wasp communities along Mt. Wilhelm, Papua New Guinea
Authors: Souto‐Vilarós Daniel , Houadria Mickal , Michalek Jan , Sisol Mentap , Isua Brus , Kuyaiva Thomas , Weiblen George D. , Novotny Vojtech , Segar Simon T.
Published: March 2020

The fig (Moraceae) and pollinating fig wasp (Agaonidae) mutualism is best known as a model system for the study of coevolution in plant–pollinator interactions and its central role in shaping vertebrate communities in tropical forests. Figs also host myriad antagonistic parasitic fig wasps which impose costs on both partners threatening mutualism stability. Spatiotemporal variation in parasitic wasp abundance is a key factor in mitigating these effects. Because fig wasps are temperature sensitive and likely vary in their ability to traverse environmental gradients, we expect community assemblages and abundance of both pollinating and non‐pollinating fig wasps to respond to changes along an elevational gradient. In the present study, we compare the fig wasp communities and abundance of three fig species growing along the slopes of the Mount Wilhelm altitudinal gradient in Papua New Guinea. We quantified wasps from over 100 male fig trees and calculated seed set for 55 female trees along each of the species’ distribution on the transect. Our results show that the abundance of both pollinating and non‐pollinating fig wasps follow a mid‐elevation peak, consistent with fig species richness found in the same transect. The patterns, however, are different according to the host's species distribution. Seed set remained relatively constant along the gradient for all species with some decrease along higher elevations, potentially affecting connectivity along the gradient. As suggested for insects in general, temperature and habitat diversity appear to play a fundamental role in the species richness and abundance of fig wasps.
Leaf‐cutting ants negatively impact the regeneration of the Caatinga dry forest across abandoned pastures
Authors: Knoechelmann Clarissa M. , Oliveira Fernanda M. P. , Siqueira Felipe F. S. , Wirth Rainer , Tabarelli Marcelo , Leal Inara R.
Published: March 2020

The mechanisms affecting forest regeneration in human‐modified landscapes are attracting increasing attention as tropical forests have been recognized as key habitats for biodiversity conservation, provision of ecosystem services, and human well‐being. Here we investigate the effect of the leaf‐cutting ants (LCA) Atta opaciceps on regenerating plant assemblages in Caatinga dry forest. Our study encompassed 15 Atta opaciceps colonies located in landscape patches with a gradient of forest cover from 8.7% to 87.8%, where we monitored regenerating individuals (seedlings and saplings of woody and herbaceous plants) in different habitats (nests, foraging areas, and control areas) over one year. We recorded 2,977 regenerating plant individuals, distributed among 55 species from 23 families. Herbaceous plants represented 82.1% and 58.2% of the total number of individuals and species, respectively. Species richness of both the whole and herbaceous plant assemblages increased along the forest cover gradient, but without difference between the habitats. Total plant abundance was highest in control areas followed by foraging areas and nests and this pattern held for both woody and herbaceous plants. Although forest cover did not influence the abundance of herbaceous plants and the whole plant assemblage, it positively affects woody plant abundance across control areas. Forest cover and habitat changed species composition of both the entire regenerating and the herbaceous assemblages. These results together indicate that LCA negatively impact regenerating plant assemblages, particularly in those sites with increased forest cover. As LCA proliferate in human‐modified landscapes, they may prevent plant regeneration of disturbed areas.
Public engagement in smart city development: Lessons from communities in Canada's Smart City Challenge
Authors: Goodman Nicole , Zwick Austin , Spicer Zachary , Carlsen Nina
Published: March 2020

Quality of life is often touted as the main benefit of building smart cities. This, however, raises questions about the extent to which the public is engaged as part of the “smart” development process, particularly given the significant financial investments often required to meaningfully design smart city projects. To better understand approaches to public engagement in the context of smart city development, we draw upon three selected finalists of Infrastructure Canada's Smart City Challenge, which invited municipalities, regional governments, and Indigenous communities to enter a competition where the winning proposals would be awarded federal financial grants to complete their projects. Prizes of $5 million, $10 million, and $50 million were awarded. Specifically, we compare the public engagement experiences of the Mohawk Council of Akwesasne (Quebec), the City of Guelph, and the Region of Waterloo. We carried out semi‐structured interviews and reviewed documents in each community to better understand how finalists in each category engaged residents in proposal development. The paper addresses how communities are approaching public engagement in smart city development and the implications of these approaches. We conclude that, despite earnest attempts to publicly engage and become citizen‐centric, municipal governments continue to see civic participation as a top‐down tool.
Analysis of Schedule and Layout Tuning for Sparse Matrices With Compound Entries on GPUs
Authors: Mueller‐Roemer J. S. , Stork A. , Fellner D.
Published: March 2020

Large sparse matrices with compound entries, i.e. complex and quaternionic matrices as well as matrices with dense blocks, are a core component of many algorithms in geometry processing, physically based animation and other areas of computer graphics. We generalize several matrix layouts and apply joint schedule and layout autotuning to improve the performance of the sparse matrix‐vector product on massively parallel graphics processing units. Compared to schedule tuning without layout tuning, we achieve speedups of up to 5.5 × . In comparison to cuSPARSE, we achieve speedups of up to 4.7 × .
Experiences of trafficked and sexually exploited boys transitioning from shelter programmes into the community: Findings from a longitudinal study
Authors: Cordisco Tsai Laura , Lim Vanntheary , Nhanh Channtha
Published: March 2020

This article explores the perspectives of Cambodian boys who have experienced human trafficking and sexual exploitation on their experiences transitioning out of shelters and re‐entering the community. We used an interpretive phenomenological approach to analyse 81 interviews and narrative summaries of interviews drawn from Chab Dai's 10‐year longitudinal study with survivors in Cambodia (n = 22). Themes included: minimal involvement in planning for re/integration; conflicted feelings about life in the community; challenges completing school and securing employment; importance of community‐based services; unfulfilled expectations; violence in the community; and a desire to return to the shelter.