bluuebunny/crossref_metadata_2025_split huggingface dataset:
Using the International Integrated Reporting Framework to comply with EU Directive 2014/95/EU: can we afford another reporting façade?
Authors: Biondi Lucia , Dumay John , Monciardini David 
Published: July 2020

Purpose
Motivated by claims that the International Integrated Reporting Framework (IRF) can be used to comply with Directive 2014/95/EU (the EU Directive) on non-financial and diversity disclosure, the purpose of this study is to examine whether companies can comply with corporate reporting laws using de facto standards or frameworks.

Design/methodology/approach
The authors adopted an interpretivist approach to research along with current regulatory studies that aim to investigate business compliance with the law using private sector standards. To support the authors’ arguments, publicly available secondary data sources were used, including newsletters, press releases and websites, reports from key players within the accounting profession, public documents issued by the European Commission and data from corporatergister.com.

Findings
To become a de facto standard or framework, a private standard-setter requires the support of corporate regulators to mandate it in a specific national jurisdiction. The de facto standard-setter requires a powerful coalition of actors who can influence the policymakers to allow its adoption and diffusion at a national level to become mandated. Without regulatory support, it is difficult for a private and voluntary reporting standard or framework to be adopted and diffused. Moreover, the authors report that the <IRF> preferences stock market capitalism over sustainability because it privileges organisational sustainability over social and environmental sustainability, emphasises value creation over holding organisations accountable for their impact on society and the environment and privileges the entitlements of providers of financial capital over other stakeholders.

Research limitations/implications
The authors question the suitability of the goals of both the <IRF> and the EU Directive during and after the COVID-19 crisis. The planned changes to both need rethinking as we head into uncharted waters. Moreover, the authors believe that the people cannot afford any more reporting façades.

Originality/value
The authors offer a critical analysis of the link between the <IRF> and the EU Directive and how the <IRF> can be used to comply with the EU Directive. By questioning the relevance of the compliance question, the authors advance a critique about the relevance of these and other legal and de facto frameworks, particularly considering the more pressing needs that must be met to address the economic, social and environmental implications of the COVID-19 crisis.
Frontline managers' implementation of the formal and informal performance management systems
Authors: Lee Qian Yi , Townsend Keith , Wilkinson Adrian 
Published: July 2020

PurposeThe implementation of performance management is the responsibility of managers; more importantly, a key part of a frontline manager's role is ensuring that frontline employees are performing by meeting organisational goals. Existing research has shown a lack of focus on the role of frontline managers in the implementation of performance management systems despite plenty of research on the separate topics of frontline managers and performance management. This article aims to understand how frontline managers connect the intended performance management system, through components and processes developed by the human resources department and higher levels of management, with their employees' performance.Design/methodology/approachThis study used a qualitative method, conducting semi-structured interviews with 57 participants from two Singapore public sector organisations to understand the interaction between the formal and informal performance management systems.FindingsThe authors found that frontline managers used the formal and informal performance management systems in the organisation to manage the demands of their role. Notably, the expectations that superiors and subordinates have heavily influences how the frontline managers choose to implement their performance management responsibilities.Originality/valueThe article uses systems theory to illustrate and explain the complex and dynamic nature of PM in practice through the FLM's implementation of the formal and informal PM systems. The primary contribution of the study is through demonstrating under what situations do frontline managers use the formal and informal performance systems in a complementary manner within the constraints placed on them.
Individual investors’ intention towards SRI in India: an implementation of the theory of reasoned action
Authors: Raut Rajdeep Kumar , Kumar Rohit , Das Niladri 
Published: July 2020

Purpose
This study aims to explore and comprehend the reasons behind individual investors’ intention towards socially responsible investment (SRI) in the Indian stock market along with examining the validity of the theory of reasoned action (TRA) model to predict such phenomenon in the Indian context.

Design/methodology/approach
The TRA has been used as an underlying framework and has been extended by adding four variables, namely, moral norms, environmental concern, financial literacy and financial performance. The study used a self-administered questionnaire and adopted a convenience sampling method for a survey to collect the data from the individual investors from the capital cities of three states of India. Further, the collected data have been analysed using two-step structural equation modelling.

Findings
Results of this study indicate a significant impact of attitude, subjective norms, moral norms, financial literacy and financial performance on investors’ intention towards SRI; however, no significant relation was found between environmental concern and investors’ SRI intention. The multiple squared correlation (R2) shows that the final model could explain 71% of the variance in investors’ intention towards SRI, which signifies a successful implementation of TRA model along with new additions to predict investors’ decision-making behaviour for SRI. Moreover, investors are found to be highly concerned primarily about their financial goals and then for their personal obligation towards society as far as SRI is concerned.

Practical implications
This study reports significant and prominent importance of subjective norms in SRI which could be a strategic theme for the government and the policymakers to influence investors through their opinion leaders to promote SRI. The government should also increase its efforts to facilitate financial literacy among citizens.

Originality/value
Using the TRA model and four variables, namely, moral norms, environmental concern, financial literacy and financial performance addition to its original variables, this study extends the understandings of SRI which is perhaps the novelty of this paper because such examination of SRI has not been conducted, especially in the case of developing countries such as India.
Twenty‐eight‐year incidence and characteristics of post‐transplant skin cancers: Comparative analysis of past and recent 10‐year experience
Authors: Kim Young Jae , Jung Chang Jin , Park Gyeong‐Hun , Won Chong Hyun , Chang Sung Eun , Choi Jee Ho , Lee Mi Woo , Lee Woo Jin 
Published: July 2020

AbstractBecause primary skin cancers in organ transplant recipients are rare, little is known about the characteristics and risk factors for skin cancers in organ transplant recipients. We searched the Asan Medical Center database of 13 469 organ transplant recipients for cases of all skin cancers from January 1990 to December 2018. Characteristics of and risk factors for skin cancers were analyzed and compared according to the period of transplantation. Of the identified 113 patients with skin cancers, squamous cell carcinoma was the most common cancer followed by basal cell carcinoma and Kaposi sarcoma. The cumulative incidence of skin cancers at 28 years was 5.3%. Over the 10‐year period from January 2009 to December 2018, the standardized incidence ratio for premalignant in situ skin lesions increased, whereas the standardized incidence ratio for skin cancers decreased. Age at transplantation and treatment with more than two immunosuppressive agents were risk factors for the development of new skin cancers in organ transplant recipients. Over the most recent 10‐year period, post‐transplant skin cancers have been found earlier and diversified compared with in the previous period.
The determinants of project worker voice in project‐based organisations: An initial conceptualisation and research agenda
Authors: Prouska Rea , Kapsali Maria 
Published: July 2020

AbstractThe growing projectification trend has brought to the forefront the importance of project‐based organising as a work mode and of project‐based organisations (PBOs) as key employers. However, research in certain human resource management (HRM) areas (including voice) has been limited in PBOs because of the decentralised and changing nature of HRM functions in these types of organisations. In dynamic project organisations, voice is highly important in recruitment, innovation and improvement; it therefore has to be conceptualised systematically. To this end, we focus on project workers as the key employee group and conceptualise the determining system factors that shape their voice in PBOs. The conceptual framework is based on a systematic review of peer‐reviewed articles and contributes to employee voice theory as a vehicle for the study of voice in temporary employment relationships.
The Differential Role of R&D and SG&A for Earnings Management and Stock Price Manipulation*
Authors: Sun Estelle Y. 
Published: July 2020

ABSTRACTThis paper documents a differential role of R&D versus selling, general, and administrative expenses (SG&A) for real earnings management. The distinction of these two components is important because prior studies mostly examine their combined use, but firms could manipulate them differently given the differing valuation implications. Reduced SG&A is viewed positively by investors as evidence of cost reduction, while reduced R&D is viewed negatively by investors as such expenditures are critical signals of expected growth. I examine their use in the context of seasoned equity offerings (SEOs) as well as firms receiving accounting and auditing enforcement releases (AAERs). Although both groups face strong incentives to manage earnings upward by reducing expenses, I predict and find that firms will reduce SG&A but increase R&D. During the manipulation period, SEO and AAER firms exhibit lower discretionary SG&A and higher discretionary R&D, relative to control firms, and investors positively value low discretionary SG&A and high discretionary R&D. Overall, this study confirms the importance of distinguishing between R&D and SG&A in real earnings management contexts and suggests a complementary (substitutive) relation between cutting SG&A (R&D) and accruals management.
FOXO3a acts to suppress DNA double‐strand break‐induced mutations
Authors: White Ryan R. , Maslov Alexander Y. , Lee Moonsook , Wilner Samantha E. , Levy Matthew , Vijg Jan 
Published: July 2020

AbstractGenomic instability is one of the hallmarks of aging, and both DNA damage and mutations have been found to accumulate with age in different species. Certain gene families, such as sirtuins and the FoxO family of transcription factors, have been shown to play a role in lifespan extension. However, the mechanism(s) underlying the increased longevity associated with these genes remains largely unknown and may involve the regulation of responses to cellular stressors, such as DNA damage. Here, we report that FOXO3a reduces genomic instability in cultured mouse embryonic fibroblasts (MEFs) treated with agents that induce DNA double‐strand breaks (DSBs), that is, clastogens. We show that DSB treatment of both primary human and mouse fibroblasts upregulates FOXO3a expression. FOXO3a ablation in MEFs harboring the mutational reporter gene lacZ resulted in an increase in genome rearrangements after bleomycin treatment; conversely, overexpression of human FOXO3a was found to suppress mutation accumulation in response to bleomycin. We also show that overexpression of FOXO3a in human primary fibroblasts decreases DSB‐induced γH2AX foci. Knocking out FOXO3a in mES cells increased the frequency of homologous recombination and non‐homologous end‐joining events. These results provide the first direct evidence that FOXO3a plays a role in suppressing genome instability, possibly by suppressing genome rearrangements.
Activation of CXCR7 promotes endothelial repair and reduces the carotid atherosclerotic lesions through inhibition of pyroptosis signaling pathways
Authors: Qiu Lisha , Zhang Min , Zhang Sheng , Tang Yalin , Zhang Yanyan , Li Congcong , Wang Yi , Jiang Li , Zheng Jialin C. 
Published: July 2020

AbstractEndothelial injuries, including cell pyroptosis, are ongoing inflammatory processes with key roles in atherosclerosis development. Our previous report showed that the chemokine CXCL12 and its receptor CXCR7 are associated with the proliferation and angiogenesis of endothelial cells. Nevertheless, the mechanism underlying these effects on atherosclerotic lesions, especially on endothelial dysfunction, remains unknown. Here, we demonstrated that CXCR7 was upregulated in human carotid atherosclerotic plaques, apolipoprotein E knockout (ApoE−/−) mice fed with a high‐fat diet (HFD), and oxidized lipopolysaccharide‐treated (ox‐LDL) human umbilical vein endothelial cells (HUVECs). Further, the activation of CXCR7 reversed ox‐LDL‐induced HUVEC dysfunction, such as migration, tube formation, and cell pyroptosis; all of these protective effects were alleviated by inhibition of CXCR7. The NOD‐like receptor family pyrin domain‐containing 3 (NLRP3) inflammasomes were also elevated in human carotid atherosclerotic plaques, ApoE−/− mice fed with HFD, and ox‐LDL‐injured HUVECs by regulation of caspase‐1 and interleukin (IL)‐1β expression. The activation of CXCR7 by TC14012 led to a decrease in atherosclerotic lesions in ApoE−/− mice fed with HFD. TC14012 also inhibited the expression of the NLRP3 inflammasome signaling pathway in vivo. In conclusion, our study suggests that CXCR7 plays an important role in regulating NLRP3 inflammasome‐modulated pyroptosis in HUVECs, providing a potential novel therapy for atherosclerosis.
Systematic review with meta‐analysis: global prevalence of uninvestigated dyspepsia according to the Rome criteria
Authors: Barberio Brigida , Mahadeva Sanjiv , Black Christopher J. , Savarino Edoardo V. , Ford Alexander C. 
Published: July 2020

SummaryBackgroundPrevalence of uninvestigated dyspepsia varies across cross‐sectional surveys. This may be due to differences in definitions used or study methodology, rather than global variability.AimTo determine the global prevalence of uninvestigated dyspepsia according to Rome criteria.MethodsMEDLINE and EMBASE were searched to identify population‐based studies reporting prevalence of uninvestigated dyspepsia in adults (≥18 years old) according to Rome I, II, III or IV criteria. Prevalence of uninvestigated dyspepsia was extracted, according to criteria used to define it. Pooled prevalence, according to study location and certain other characteristics, odds ratios (OR), and 95% confidence intervals (CIs) were calculated.ResultsOf 2133 citations evaluated, 67 studies fulfilled eligibility criteria, representing 98 separate populations, comprising 338 383 subjects. Pooled prevalence ranged from 17.6% (95% CI 9.8%‐27.1%) in studies defining uninvestigated dyspepsia according to Rome I criteria, to 6.9% (95% CI 5.7%‐8.2%) in those using Rome IV criteria. Postprandial distress syndrome was the commonest subtype, occurring in 46.2% of participants using Rome III criteria, and 62.8% with Rome IV. Prevalence of uninvestigated dyspepsia was up to 1.5‐fold higher in women, irrespective of the definition used. There was significant heterogeneity between studies in all our analyses, which persisted even when the same criteria were applied and similar methodology was used.ConclusionsEven when uniform symptom‐based criteria are used to define the presence of uninvestigated dyspepsia, prevalence varies between countries. This suggests that there are environmental, cultural, ethnic, dietary or genetic influences determining symptoms.
Evaluation of prognosis after thoracoscopic lobectomy for primary lung cancer
Authors: Tochii Sachiko , Kawai Hiroshi , Ishizawa Hisato , Nagano Hiromitsu , Negi Takahiro , Tochii Daisuke , Suda Takashi , Hoshikawa Yasushi 
Published: July 2020

AbstractIntroductionThoracoscopic lobectomy for primary lung cancer is performed at many institutions. However, few reports are available on postoperative prognosis for progressive stages. In 2004, we adopted lobectomy by video‐assisted thoracoscopic surgery (VATS), which would be applicable to the clinical stages up to stage IIIA. This study reports long‐term outcomes of surgery for primary lung cancer at several stages, including IIIA.MethodsWe compared the long‐term outcomes of 315 VATS cases with those of 159 open thoracotomy cases.ResultsThe overall 5‐year survival rate was 78.1% for the VATS group and 61.9% for the open thoracotomy group. A statistically significant difference between the survival curves of the two groups was observed (P = .001). When analyzing the survival curves for both groups by pathological (p) stage, significant differences were observed for p‐stages IB and IIIA, with the VATS group producing better results than the open thoracotomy group.ConclusionThe long‐term outcomes of patients with primary lung cancer at our institution were more favorable in the group undergoing VATS lobectomy than in the group undergoing open thoracotomy.
Innovative marking method using novel endoscopic clip equipped with fluorescent resin to locate gastric cancer
Authors: Namikawa Tsutomu , Hashiba Motoi , Kitagawa Hiroyuki , Mizuta Hiroshi , Uchida Kazushige , Sato Takayuki , Kobayashi Michiya , Hanazaki Kazuhiro 
Published: July 2020

AbstractAn asymptomatic 76‐year‐old man presented to our department for the treatment of gastric cancer. Esophagogastroduodenoscopy revealed a superficial elevated lesion with an irregular central depression in the lower third of the stomach; this was confirmed to be adenocarcinoma by biopsy, while abdominal contrast‐enhanced CT revealed no abnormal lesions. Based on the patient's clinical diagnosis of early gastric cancer, we planned laparoscopic gastrectomy with preoperative placement of four endoscopic marking clips equipped with indocyanine green‐conjugated resin to determine the resection margin. During surgery, a dedicated laparoscopic system was used to detect indocyanine green fluorescence emitted by the clips and determine their precise position. The clips helped to identify an accurate resection line for the stomach, enabling accurate laparoscopic distal gastrectomy with regional lymphadenectomy. We successfully demonstrated the usefulness of clips with fluorescent resin for detecting gastric cancer in patients. We report the first case using the clips to accurately locate a site of interest.
Inherited cases of CNOT3‐associated intellectual developmental disorder with speech delay, autism, and dysmorphic facies
Authors: Meyer Robert , Begemann Matthias , Demuth Stephanie , Kraft Florian , Dey Daniela , Schüler Herdit , Busse Sabine , Häusler Martin , Zerres Klaus , Kurth Ingo , Eggermann Thomas , Elbracht Miriam 
Published: July 2020

AbstractDe novo pathogenic variants in CNOT3 have recently been reported in a developmental delay disorder (intellectual developmental disorder with speech delay, autism, and dysmorphic facies [IDDSADF, OMIM: #618672]). The patients present with a variable degree of developmental delay and behavioral problems. To date, all reported disease‐causing variants occurred de novo and no parent‐child transmission was observed. We report for the first time autosomal dominant transmissions of the CNOT3‐associated developmental disorder in two unrelated families. The clinical characteristics in our patients match the IDDSADF features reported so far and suggest substantial variability of the phenotype within the same family.
Ryle on knowing how: Some clarifications and corrections
Authors: Brandt Stefan 
Published: July 2020

AbstractI argue for an account of know‐how as a capacity for practical judgment—a view I derive from Gilbert Ryle. I begin by offering an interpretation of Ryle and by correcting a number of widespread misconceptions about his views in the current debate. I then identify some problems with Ryle's account and finally present my own view which, I argue, retains Ryle's insights while avoiding his mistakes.
Evaluating the potential of full‐waveform lidar for mapping pan‐tropical tree species richness
Authors: Marselis Suzanne M. , Abernethy Katharine , Alonso Alfonso , Armston John , Baker Timothy R. , Bastin Jean‐Francois , Bogaert Jan , Boyd Doreen S. , Boeckx Pascal , Burslem David F. R. P. , Chazdon Robin , Clark David B. , Coomes David , Duncanson Laura , Hancock Steven , Hill Ross , Hopkinson Chris , Kearsley Elizabeth , Kellner James R. , Kenfack David , Labrière Nicolas , Lewis Simon L. , Minor David , Memiaghe Hervé , Monteagudo Abel , Nilus Reuben , O'Brien Michael , Phillips Oliver L. , Poulsen John , Tang Hao , Verbeeck Hans , Dubayah Ralph 
Published: July 2020

AbstractAimMapping tree species richness across the tropics is of great interest for effective conservation and biodiversity management. In this study, we evaluated the potential of full‐waveform lidar data for mapping tree species richness across the tropics by relating measurements of vertical canopy structure, as a proxy for the occupation of vertical niche space, to tree species richness.LocationTropics.Time periodPresent.Major taxa studiedTrees.MethodsFirst, we evaluated the characteristics of vertical canopy structure across 15 study sites using (simulated) large‐footprint full‐waveform lidar data (22 m diameter) and related these findings to in‐situ tree species information. Then, we developed structure–richness models at the local (within 25–50 ha plots), regional (biogeographical regions) and pan‐tropical scale at three spatial resolutions (1.0, 0.25 and 0.0625 ha) using Poisson regression.ResultsThe results showed a weak structure–richness relationship at the local scale. At the regional scale (within a biogeographical region) a stronger relationship between canopy structure and tree species richness across different tropical forest types was found, for example across Central Africa and in South America [R2 ranging from .44–.56, root mean squared difference as a percentage of the mean (RMSD%) ranging between 23–61%]. Modelling the relationship pan‐tropically, across four continents, 39% of the variation in tree species richness could be explained with canopy structure alone (R2 = .39 and RMSD% = 43%, 0.25‐ha resolution).Main conclusionsOur results may serve as a basis for the future development of a set of structure–richness models to map high resolution tree species richness using vertical canopy structure information from the Global Ecosystem Dynamics Investigation (GEDI). The value of this effort would be enhanced by access to a larger set of field reference data for all tropical regions. Future research could also support the use of GEDI data in frameworks using environmental and spectral information for modelling tree species richness across the tropics.