bluuebunny/crossref_metadata_2025_split huggingface dataset:
Does Accounting Conservatism Discipline Qualitative Disclosure? Evidence From Tone Management in the MD&A*
Authors: D'Augusta Carlo , DeAngelis Matthew D. 
Published: March 2020

ABSTRACTWe investigate whether accounting conservatism, which has been found to be effective in constraining management opportunism in other settings, constrains upward tone management (UTM) in the Management's Discussion and Analysis (MD&A) portion of the 10‐K filing. We hypothesize that conservatism makes it harder for managers to opportunistically downplay bad news and magnify good news when discussing current performance. Consistent with this hypothesis, we find that UTM is negatively associated with several accounting conservatism proxies. Additionally, we hypothesize and find that this association is stronger for firms where managers have higher incentives to manipulate tone. In supplemental analyses, we find evidence to suggest that our results are not due to an endogenous relationship between conservatism and UTM. We also find that conservatism neither encourages downward tone management (DTM) nor constrains managers from conveying real information about future good news. Together, our results suggest that accounting conservatism improves disclosure narratives.
Audit Regulation and Cost of Equity Capital: Evidence from the PCAOB's International Inspection Regime*
Authors: Lamoreaux Phillip T. , Mauler Landon M. , Newton Nathan J. 
Published: March 2020

ABSTRACTThis study investigates the relation between audit regulation and cost of equity capital. There is scant empirical evidence on this relation because changes in audit regulation are frequently accompanied by other major regulatory changes. We exploit variation in the timing of regulatory changes induced by foreign governments' staggered allowance of PCAOB inspections. Using a difference‐in‐differences design, we find that foreign SEC registrants with auditors from countries that allow PCAOB inspections enjoy a lower cost of capital, relative to foreign SEC registrants with auditors from countries that prohibit inspections. Furthermore, we find that this cost of capital effect is attenuated for companies with higher‐quality governance mechanisms. Finally, we document that inspection access is associated with higher‐quality analyst forecasts, which suggests that this change in audit regulation reduces information risk for market participants.
Intracavernous delivery of Dickkopf3 gene or peptide rescues erectile function through enhanced cavernous angiogenesis in the diabetic mouse
Authors: Song Kang‐Moon , Kim Woo‐Jean , Choi Min‐Ji , Limanjaya Anita , Ghatak Kalyan , Minh Nguyen Nhat , Ock Jiyeon , Yin Guo Nan , Hong Soon‐Sun , Suh Jun‐Kyu , Ryu Ji‐Kan 
Published: March 2020

AbstractBackgroundSevere peripheral angiopathy in patients with diabetes is a major contributing factor for low response rate to phosphodiesterase‐5 inhibitors.ObjectivesTo examine whether and how Dickkopf3 (DKK3), a secreted modulator of the Wnt pathway that known to be involved in endothelial cell repair and vascular progenitor cell migration, restores erectile function in diabetic mice.MethodsEight‐week‐old C57BL/6 mice received intraperitoneal injections of streptozotocin (50 mg/kg for 5 days). Eight weeks after the diabetes was induced, the efficacy of DKK3 was determined by three independent experiments: experiment 1 (DKK3 peptide [5 μg in 20 μL PBS]); experiment 2 (DKK3 plasmid DNA with electroporation [10, 40, or 100 μg in 20 μL PBS, respectively]); and experiment 3 (DKK3 adenovirus [1 × 107, 1 × 108, 1 × 109 virus particles per 20 μL, respectively]). Erectile function was measured by electrical stimulation of the cavernous nerve one week (for peptide) or two weeks (for genes) after treatment. The angiogenic activity of DKK3 was determined in diabetic penis in vivo and in primary cultured mouse cavernous endothelial cells (MCECs) in vitro.ResultsThe cavernous expression of DKK3 protein was significantly lower in the diabetic mice than in controls. DKK3 peptide or adenovirus significantly improved erectile function in diabetic mice (70% of the control values). DKK3 adenovirus profoundly restored cavernous endothelial cell and pericyte contents and increased endothelial junction proteins in diabetic mice in vivo. DKK3 peptide induced upregulation of angiogenic factors (angiopoietin‐1, vascular endothelial growth factor, and basic fibroblast growth factor) and accelerated tube formation in MCECs cultivated under the high‐glucose condition in vitro.ConclusionDKK3 restored cavernous vascular integrity and improved erectile function in diabetic mice. Therapeutic cavernous angiogenesis by the use of DKK3 will be a promising therapeutic strategy to treat diabetic erectile dysfunction.
Smoking cessation prior to gynecological surgery—A registry‐based randomized trial
Authors: Bohlin Katja S. , Löfgren Mats , Lindkvist Håkan , Milsom Ian 
Published: March 2020

AbstractIntroductionSmoking cessation, both pre‐ and postoperatively, is important to reduce complications associated with surgery. Identifying feasible and effective means of alerting the patient before surgery to the importance of perioperative smoking cessation is a challenge to healthcare systems.Material and methodsA randomized registry‐based trial using the web‐version of the Swedish national quality register for gynecological surgery, GynOp, was performed (ClinicalTrials.gov NCT03942146). Current smokers scheduled for gynecological surgery were randomly assigned before surgery to group 1 (control group, no specific information), group 2 (web‐based written information), group 3 (information to doctor that the woman was a smoker and should be recommended smoking cessation or group 4 (a combination of groups 2 and 3). Perioperative smoking habits were evaluated in a postoperative questionnaire 2 months after surgery. The treatment effect was estimated to be a 15% reduction in the number of smokers at the time of surgery. Thus, 94 women in each group were required, in total 376 women, using a one‐sided test with an alpha level of 0.001 and a statistical power of 80%.ResultsParticipants (n = 1427) were recruited between 5 November 2015 and 6 December 2017. A total of 1137 smokers responded to the follow‐up questionnaire (80%), with 486 women declining to participate, leaving 651 women eligible for analysis. Women who received both web‐based information prior to surgery and information from a doctor, reported smoking cessation more often from 1 to 3 weeks preoperatively (Odds ratio [OR] 1.8, 95% confidence interval [CI] 1.0‐3.3) and 1 to 3 weeks after surgery (OR 1.9, 95% CI 1.1‐3.3) compared with the control group who received no specific information.ConclusionsA combination of written information in the health declaration and a recommendation from a doctor regarding smoking cessation may be associated with higher odds of smoking cessation at 1‐3 weeks pre‐ and postoperatively.
Evaluation of quality of life, body image and surgical outcomes of robotic total laparoscopic hysterectomy and sentinel lymph node mapping in low‐risk endometrial cancer patients – A Robotic Gyne Club study
Authors: Mereu Liliana , Berlanda Valeria , Surico Daniela , Gardella Barbara , Pertile Riccardo , Spinillo Arsenio , Tateo Saverio 
Published: March 2020

AbstractIntroductionThe aims of the study were to evaluate quality of life, cosmetic results and surgical outcomes of robotic single‐site and robotic multiport total laparoscopic hysterectomy with sentinel lymph node mapping in women treated for low‐risk endometrial cancer.Material and methodsThe study is a prospective, multicenter, case‐control study conducted at Ospedale Santa Chiara in Trento and Novara and Pavia University Hospitals. Seventy‐six consecutive patients with a biopsy‐confirmed diagnosis of low‐risk endometrial cancer or atypical endometrial hyperplasia who between January 2017 and January 2019 had undergone robotic total laparoscopic hysterectomy and sentinel lymph node mapping were included. Data on surgical outcomes, quality of life and cosmetic results were prospectively collected and analyzed based on the surgical approach with robotic single‐site vs robotic multiport assistance. Patients' clinical characteristics, intra‐operative parameters, sentinel lymph node mapping results and postoperative findings were prospectively recorded. Clinical follow up was performed 4 weeks and 6 and 12 months after surgery. Fifty‐one patients underwent a robotic multiport procedure and 25 patients a robotic single‐site surgery.ResultsThere was one significant difference between the two groups in terms of patient characteristics: mean body mass index (BMI) in the multiport group was 29 kg/m2 vs 24.8 kg/m2 in the single‐site group (P value <.001). After univariate and multivariate analysis on intraoperative and postoperative findings, a shorter surgical time was observed in the single‐site cohort than in the multiport group (148.7 vs 158.2 minutes, P value .0182). BMI also had a significant effect on surgical time (P = .022). No differences were seen in terms of sentinel lymph node detection: the bilateral detection rate was 96.1% for multiport (66.7% bilateral, 29.4% monolateral) and 96% for single‐site (76% bilateral, 20% monolateral) procedures. No differences between the two approaches were identified with regard to postoperative complications, pain, cosmetic results or quality of life comparisons.ConclusionsFor the treatment of low‐risk endometrial cancer and atypical endometrial hyperplasia with total hysterectomy and sentinel lymph node mapping, the robotic single‐port approach is comparable to the multiport procedure in terms of intraoperative and postoperative findings, and has an advantage in terms of shorter surgical times. Further studies are required to identify possible differences in quality of life and cosmetic results.
Improved infrastructure and support needed for paediatric clinical trials in Sweden
Authors: Mattsson Hanna , Kindblom Jenny M. , Norman Elisabeth , Rane Anders , Naumburg Estelle 
Published: March 2020

AbstractAimThere is a lack of authorised medicines for paediatric patients and improved drug development is necessary. The aim of this study was to evaluate the need for infrastructure and support for paediatric clinical trials in Sweden.MethodsA web‐based survey was sent to doctors and nurses involved in the care of neonates, children and adolescents assessing the current situation and future needs for paediatric clinical trials in Sweden. Questions regarding premises, competence, organisation, support for paediatric clinical trials and Good Clinical Practice Training were addressed.ResultsIn total, 137 individuals responded to the survey (109 doctors and 28 nurses). Overall, 61% of the respondents had previous experience of paediatric clinical trials. Some respondents had access to trial units, but only 34% had used the trial unit for support. Half of the responders were interested in recurrent paediatric Good Clinical Practice training. Doctors responded that clinical work often had to be prioritised and emphasised the need for research time.ConclusionThis study clearly shows the commitment for clinical trials among doctors and nurses involved in paediatric care in Sweden, but also that administrative, logistic and economic support in a sustainable setting and an expanded national collaboration are needed.
Systematic review with meta‐analysis: biologics and risk of infection or cancer in elderly patients with inflammatory bowel disease
Authors: Piovani Daniele , Danese Silvio , Peyrin‐Biroulet Laurent , Nikolopoulos Georgios K. , Bonovas Stefanos 
Published: March 2020

SummaryBackgroundUncertainty exists concerning the risk of infection and cancer associated with biologic therapies in elderly patients with inflammatory bowel disease (IBD).AimsTo identify, synthesise and critically appraise the available evidence on the topic.MethodsWe systematically searched Medline/PubMed, Embase and Scopus, through October 2019, and recent conference proceedings, to identify studies investigating the risk of serious infections, opportunistic infections, any infection and cancer in elderly IBD patients (>60 years) exposed to biologics as compared to those unexposed to biologics. Two reviewers independently extracted study data and assessed each study’s risk of bias. We examined heterogeneity, and calculated summary effect estimates using fixed‐ and random effects models. Quality of evidence was determined with GRADE.ResultsWe included 15 studies (one post hoc analysis of a randomised trial, nine cohort and five case‐control studies). Elderly IBD patients treated with biologics were at increased risk of developing serious infections (random effects summary relative risk: 2.70, 95% CI: 1.56‐4.66; seven studies; I2 = 57%) and opportunistic infections (3.16, 1.09‐9.20; four studies; I2 = 73%). The occurrence of any infection (1.67, 0.51‐5.43; five studies; I2 = 75%) and cancer (0.90, 0.64‐1.26; nine studies; I2 = 0%) was not significantly affected. Nevertheless, our confidence in the effect estimates is rather limited; the quality of evidence is low to very low.ConclusionsBiologics are likely to increase the risk of serious and opportunistic infections in old IBD patients. Large prospective studies are needed to further assess the biologic treatments’ long‐term safety profile in this population.
Critical literacy for a posthuman world: When people read, and become, with machines
Authors: Leander Kevin M. , Burriss Sarah K. 
Published: March 2020

AbstractComputational objects (eg, algorithms, bots, surveillance technology and data) have become increasingly present in our daily lives and are consequential for our changing relations to texts, multimodality and identity. Yet, our current theories of literacy, and especially the prevalence of mediational and representational perspectives, are inadequate to account for these changing relations. What are the implications for critical literacy education when it takes seriously computational agents that interact, produce and process texts? While such work is only beginning in education, scholars in other fields are increasingly writing about how AI and algorithmic mediation are changing the landscape of online intra‐action, and business strategies and tactics for working with AI are advancing far ahead of critical literacy education. Drawing on our own and others’ research into non‐human actors online, and building on posthuman theories of networks, heterogeneous actants and the assemblage, in this conceptual paper, we sketch some of the forms of critical consciousness that media education might provide in this new mixed landscape.Practitioner NotesWhat is already known about this topicAI is a hot topic in education and in public discourse, but critical literacy theories have not sufficiently accounted for how AI and computational agents change what it means to be “critically literate.”Technology is an important force in shaping (and is also shaped by) literacy practices and identity.Corporate actors have an enormous influence on the texts we read and write, but this influence is often hidden.What this paper addsWe bridge between critical literacy studies and posthumanist theory to conceptualize critical posthuman literacy.We argue for re‐imagining what texts, multimodality and identity are and do in the age of AI.We pose new questions of our texts and ourselves, informed by posthuman critical literacy.Implications for practice and/or policyToday’s readers and composers must be able to identify and interrogate networks of computational and human agents that permeate literacy practices.Beyond identifying and understanding computational agents, posthuman critical literacy necessitates that people can actively build more ethical assemblages with computational agents.
Academic Self‐Perceptions and Academic Achievement in Chinese Children: A Multiwave Longitudinal Study
Authors: Fu Rui , Lee Jinsol , Chen Xinyin , Wang Li 
Published: March 2020

This study examined reciprocal contributions between academic self‐perceptions and academic achievement. Data were collected each year in four consecutive years from a sample of children in China (initial N = 1,156; 581 boys; initial Mage = 9.33 years). Analyses using random intercept cross‐lagged panel models revealed that the effects of academic achievement on self‐perceptions tended to be more evident in lower grades and the effects of academic self‐perceptions on achievement tended to be more evident in higher grades. Latent growth curve analyses showed that the initial level of academic self‐perceptions and achievement moderated the growth of each other. The results indicate the contributions between academic self‐perceptions and achievement that occur in a progressive cascading manner in Chinese children.
Characterization and management of elderly and very elderly patients with non‐small cell lung cancer
Authors: Clérigo Vera , Hasmucrai Direndra , Teixeira Encarnação , Alves Paula , Vilariça Ana Sofia , Sotto‐Mayor Renato 
Published: March 2020

AbstractObjectivesDespite non‐small cell lung cancer (NSCLC) high prevalence and increasing incidence, evidence specific to the elderly and very elderly is sparse. To retrospectively compare characterization and approach of NSCLC patients (pts) aged 70‐79 and ≥80 years.MethodsWe performed a retrospective analysis of 297 adult NSCLC pts who registered and initiated NSCLC management in our Pulmonology Oncology Unit from January 2013 to December 2016 corresponding to 38.2% of all NSCLC patients (n = 778). Demographic data and lung cancer management were analysed.ResultsPts were categorized as elderly (n = 211, 71.0%) and very elderly (n = 86, 29.0%). Very elderly pts had worse Eastern Cooperative Oncology Group performance status (P = 0.047), higher Charlson age comorbidity index (P < 0.001) and the majority had stage IV cancer (66.3%, P = 0.04). The first management option in very elderly pts was chemotherapy (CTX) (30.2%, P = 0.37) and in elderly pts was multimodal therapy (30.3%, P ≤ 0.001). Support therapy and first‐line targeted (EGFR or ALK‐positive) were more common in the very elderly (23.6%, P = 0.01; 17.4% P = 0.002, respectively). Curative radiation or surgery rates did not differ between groups. Reasons for premature first‐line CTX stop, toxicity and hospitalization did not differ. Death rate (69.7% vs 63.5% for very elderly and elderly, respectively) and mean survival since diagnosis (11.5 vs 11.6 months for very elderly and elderly, respectively) did not differ.ConclusionsThere were significant differences in pts characteristics having the very elderly more multimorbidity and advanced state of disease. First management options were significantly different with respect to multimodal, targeted and support therapy.
Metabolic activity of primary tumour on PET/CT has a relationship with survival in stages I‐III small‐cell lung carcinoma
Authors: Özdemir Özer , Batum Özgür , Ermin Sinem , Aksel Nimet , Kömürcüoğlu Berna , Mertoğlu Aydan , Deniz Sami , Balcı Günseli , Koparal Hakan , Özbilek Engin , Yılmaz Ufuk 
Published: March 2020

AbstractIntroductionThere is limited evidence about the prognostic value of FDG‐PET/CT metrics in small cell lung cancer (SCLC) patients staged with TNM staging system.ObjectivesThe aim of this study is to examine the prognostic value of pretreatment FDG‐SUVmax in patients with SCLC staged with 8th TNM staging system.MethodsA total of 344 (292 male) SCLC patients with pretreatment FDG‐ PET/CT were included. One hundred fifty‐three of cases were stages I‐III, 191 were stage IV. SUVmax values were obtained for primary tumour, lymph nodes and metastases. Univariate and multivariate analysis were performed to determine the effect of pretreatment SUVmax, with cut‐off value of median, on progression‐free and overall survival (PFS and OS).ResultsMedian OS and PFS for patients with stages I‐III were 16.50 and 11.00 months, respectively. Median OS and PFS for patients with stage IV were 10.00 and 7.00 months, respectively. SUVmax of the primary tumour (PT), lymph nodes or metastasis were not associated with OS and PFS on univariate analysis. On multivariate analysis, SUVmax‐PT with cut‐off value of 11.60 was found to be an independent prognostic factor for OS in patients with stages I‐III (HR;1.88, 95% CI:1.15‐3.08, P = .012). But the SUVmax‐PT (HR; 1.60, 95% CI: 0.99‐2.60; P = .057) for PFS was found to be a prognostic factor with marginal significance. SUVmax were not significantly associated with OS and PFS in patients with stage IV disease.ConclusionPretreatment SUVmax‐PT (median cut‐off 11.6) may have a prognostic value of OS and PFS in patients with TNM staged I‐III SCLC.
Extirpation despite regulation? Environmental assessment and caribou
Authors: Collard Rosemary‐Claire , Dempsey Jessica , Holmberg Mollie 
Published: March 2020

AbstractMany caribou populations in Canada face extirpation despite dozens of provincial and federal legislative instruments designed to protect them. How are industrial developments that impact caribou justified and permitted despite governments' commitments to caribou protection? Toward an answer, this paper scrutinizes an approval process for major projects in Canada: environmental assessment (EA). We identify 65 EAs for major projects with potentially significant adverse impacts for caribou—all projects but one were approved. The results show that most projects were approved on the basis of proposed mitigation measures that promise to render adverse effects “insignificant”; yet mitigation effectiveness is largely unknown. Further, several projects were approved even though mitigation measures were insufficient, citing public or national interest. Finally, some projects' approval rested in part on scientific claims that the project area is already degraded or absent of caribou. Based on these findings, EA is failing caribou, acting as a means by which the state licenses major developments with potentially significant adverse effects for caribou, with a pretense of protection. The failure stems in part from a broader tension within the state that manifests in EA: a tension between the state's roles promoting economic growth and protecting against this growth's negative effects. Recognition of this tension needs to be more central to conservation biology.
Post‐zygotic ACTB mutations underlie congenital smooth muscle hamartomas
Authors: Atzmony Lihi , Ugwu Nelson , Zaki Theodore D. , Antaya Richard J. , Choate Keith A. 
Published: March 2020

AbstractBackgroundCongenital smooth muscle hamartomas (CSMHs) are benign lesions that share clinical and histopathological features with Becker nevus, a mosaic disorder associated with post‐zygotic ACTB mutations. Given the clinical and histopathological overlap between CSMH and Becker nevus, we hypothesized that post‐zygotic mutations in ACTB may underlie CSMH.MethodsDirect sequencing of ACTB gene in affected and unaffected tissue isolated from one case of hemihypertrichosis and hemihypertrophy corresponding to giant segmental CSMH and hemihypertrophy. This was followed by direct sequencing with and without enrichment assay for hotspot ACTB mutations in affected tissue from 12 samples of isolated CSMH from unrelated individuals.ResultsIn total we identified somatic missense ACTB mutations in 9 out of 13 CSMHs (69%). Mutations were either novel or previously reported in Becker nevi and Becker nevus syndrome.ConclusionsCSMHs result from post‐zygotic ACTB mutations. This study proves that CSMHs and Becker nevi are nosologically related, and expand the phenotypic spectrum of ACTB mutations.