bluuebunny/crossref_metadata_2025_split huggingface dataset:
A review of literature on IFRS in Africa
Authors: Tawiah Vincent , Boolaky Pran 
Published: February 2020

PurposeThis paper is an appraisal of existing literature on IFRS in Africa. In a bid to determine what exists and what is missing in the literature, the authors have reviewed three streams of studies, namely, adoption, compliance/harmonisation and consequences of IFRS in Africa, with the aim to suggest what remains to be investigated on IFRS in Africa.Design/methodology/approachThis paper uses a systematic review approach including synthesis of a variety of archival materials. Articles on Africa were summarised under three main headings: adoption, compliance/harmonisation and consequences of IFRS.FindingsThis review finds limited research on IFRS in Africa. It reveals that although past cross-continent studies claimed to cover Africa, they are limited to only a few countries and mainly predominated by South Africa. The authors identified only one study that investigated the impact of economic and cultural factors on IFRS adoption in Africa and few cross-continent studies but considering only very few African countries. Regarding compliance, four studies concluded that compliance with IFRS is dependent on a firm’s characteristics. The authors also identified that some of the generalised findings from prior research on consequences of IFRS are of limited significance in the African context.Originality/valueThis study suggests the determinants of adoption, compliance and consequences of IFRS in Africa are different if studied separately. It identifies some gaps in the literature that require further research, specifically, IFRS on taxation, fair valuation practices and the institutional capacities of countries to implement the standards.
Reframing financial abuse of parishioners: an analysis of a Church of England disciplinary tribunal hearing regarding Rev. Karl Wray
Authors: Redmond Mark 
Published: February 2020

Purpose
Traditional understandings of financial abuse are limited to particular situations and people who have close access to vulnerable adults. This paper aims to add to a debate that intends to push the boundaries of the understanding of financial abuse further. In particular, it seeks to add to the understanding of what financial abuse might look like and who the perpetrators of such abuse can be. In so doing, it seeks to offer greater protection to the vulnerable.

Design/methodology/approach
Focusing on exploring the minutes of Church of England disciplinary tribunals, held to provide accountability for clergy, this paper considers how the church seeks to represent and construct the victims of financial abuse.

Findings
The paper identifies that the victims of financial abuse are whitewashed out of the tribunal minutes and discovers that the disciplinary tribunal is solely concerned with the financial loss afforded by the church. This discovery offers a new context in which it is possible to explore the competing interest in, what has been regarded as, the “legitimate assets” of older parishioners. It provides an example of how organisations and individuals compete for them.

Originality/value
This paper adds to the debate about the everyday nature of financial abuse and when and where it might take place. It provides an opportunity to reconsider potential offenders and the means by which abuse might be reduced. In exploring how the financial abuse of potentially vulnerable people can be reframed so that it is hidden by process and procedure, this paper offers an insight into the means by which it is possible to promote transparency and greater accountability.
A study of serious case reviews between 2016 and 2018: what are the key barriers for social workers in identifying and responding to child neglect?
Authors: Solem Linda , Diaz Clive , Hill Lauren 
Published: February 2020

PurposeChild neglect is the most common form of maltreatment but is also one of the most complex. Neglect has a long-term negative impact on children and young people’s development and wellbeing. This study examined 20 recent serious case reviews that had taken place in England where neglect was a feature. The purpose of this study is sought to explore the barriers, which exist for social workers in England in identifying and responding to neglect in a timely, appropriate and effective manner.Design/methodology/approachThematic analysis identified four main themes that were likely to impact upon effective interventions.FindingsChallenges in terms of the definition of neglect and how to identify it; the use of neglect toolkits; the impact of organisational cultures on practice and the voice of the child.Originality/valueIn spite of its prevalence there is a dearth of literature relating specifically to the issue of neglect. There is a need for further research to be undertaken because of the acknowledged, seriousness and potential longstanding negative impact on children even into adulthood (Horwath, 2013). It is hoped that this study provides a useful insight into some of the barriers that exist for social workers in working effectively with children and families for whom neglect is an issue.
Viewpoint: at the intersections of information, computing and internet research
Authors: Ess Charles M. 
Published: February 2020

Purpose
The purpose of this paper is to introduce a new collaboration between the Association of Internet Researchers (AoIR) and the Journal of Information, Communication and Ethics in Society (JICES).

Design/methodology/approach
The paper uses historical, comparative and ethics-based approaches.

Findings
The collaboration is catalyzed by central interests shared between AoIR and JICES, namely, in the ethical and social impacts of the internet. The collaboration accordingly aims to bring research and reflection developed for the AoIR conferences to the JICES’ readership.

Originality/value
The value of this collaboration is considerable, as it promises extensive new cross-fertilization between the two communities. The viewpoint begins with a brief overview of the collaboration’s initiation by Prof Simon Rogerson and its logistics over the next two years. Following a general review of Information and Computing Ethics and Intercultural Information Ethics, an overview of ethical considerations fostered by AoIR is offered, focusing on the development of internet research ethics (IRE), especially its most recent expression in an IRE 3.0.
A Web application for generating 3D motifs of Indonesian batik using triangle mesh
Authors: Endah Sukmawati Nur , Suhartono Suhartono , Kusumaningrum Retno , Ulfattah Roihan Auliya 
Published: February 2020

Purpose
Currently, the industrial field has entered the revolution era 4.0. This era is marked by rapid globalization and the combination of information and communication technology with conventional technology to significantly improve production efficiency and customer service. One area of industry that is currently developing is the textile field. Indonesia has one of its flagship textiles, namely, Batik. Batik has different motives in each region, one of which is monumental batik typical of the area of Semarang. But making batik is still made by conventional methods. Based on the development of industry 4.0, making batik motifs can be improved by using 3D printing as the latest technology in the batik industry.

Design/methodology/approach
3D batik motifs are produced by the triangle mesh method.

Findings
In this research, Web-based applications are produced to produce 3D batik motifs with triangular mesh and batik ordering based on the designed batik designs

Originality/value
We can make 3D batik motifs, especially monumental building in Semarang
Impact of stakeholder pressure on the adoption of carbon management strategies
Authors: Yunus Somaiya , Elijido-Ten Evangeline O. , Abhayawansa Subhash 
Published: February 2020

PurposeThis paper aims to examine whether the perceived pressures from stakeholders with high potential to cooperate and/or threaten the firm’s survival affect the decision to adopt carbon management strategies (CMSs).Design/methodology/approachA logistic panel regression model is estimated using longitudinal data from Australia’s Top-200 listed firms over seven years from 2009 to 2015. The authors test the firm’s propensity to adopt CMSs conditioned on the influence of four groups of stakeholders: the regulators, institutional investors, media and creditors. Data on CMSs adopted by firms are sourced from Thomson Reuters ASSET4 database, the Carbon Disclosure Project survey, annual reports, company websites and sustainability reports.FindingsThe authors show that stakeholder pressures are associated not only with the adoption or non-adoption of CMSs but also with the type of CMSs adopted. Three types of CMSs are identified, namely, compensation, reduction and innovation strategies. The findings reveal that CMS adoption and the firms’ propensity to adopt compensation and reduction strategies are significantly related to perceived pressures from the regulators, media and creditors. While pressure from the regulators is also associated with the firms’ propensity to adopt innovation strategies, a more advanced type of CMSs, the potential pressure from the media and creditors are not significantly related.Practical implicationsThe findings imply that a firm’s adoption of CMSs is not merely about managing stakeholders in the regulatory sphere but also about taking into account the perceived pressures from non-regulatory stakeholders and the context-dependent nature of their influences. The authors show that by influencing the voluntary disclosure of carbon emissions, the government continues to be effective in encouraging firms to take action on climate change despite the abolition of the carbon tax in Australia.Social implicationsThis study highlights that, apart from a heavy-handed approach, regulators can adopt softer forms of regulation such as the National Greenhouse and Energy Reporting (NGER) Act and a less invasive, stakeholder-driven approach to encourage firms to adopt CMSs and thereby work towards climate change mitigation.Originality/valueThis study extends the literature by showing that perceived pressure from some stakeholders found to be influential in relation to some corporate decisions (such as environmental strategy adoption and climate-change-related disclosure) may not necessarily be influential in relation to CMS adoption.
Electronic food records among middle‐aged and older people: A comparison of self‐reported and dietitian‐assisted information
Authors: Lancaster Rebecca , Radd‐Vagenas Sue , Fiatarone Singh Maria , Noble Yian , Daniel Kenneth , Mavros Yorgi , Sachdev Perminder S. , Lautenschlager Nicola , Cox Kay , Brodaty Henry , O'Leary Fiona , Flood Victoria M. 
Published: February 2020

AbstractAimNutrition‐based applications (“apps”) offer enormous research potential, however evidence of their use and acceptability among older adults is limited. We compared self‐reported and dietitian‐adjusted dietary intake records among adults aged 55 to 75 years using the Research Food Diary (RFD) app.MethodsParticipants were recruited from the 45 and Up Study and completed a 3‐day food record using the RFD. A follow‐up dietetic telephone interview was performed to confirm the electronic dietary data. Independent of these interviews, a set of adjustments based on dietetic skills, nutritional database knowledge, food composition and dietary assessment was established to resolve probable reporting errors. The “adjusted” and “dietitian‐assisted” records were compared to self‐reported records for nutrient intakes and serves of The Five Food Groups using one‐way repeated measures analysis of variance.ResultsSixty‐two participants were recruited, with 48 using the RFD app which included eight records without any identified errors. Reporting errors contained in the raw self‐reported records included: food items with missing/implausible quantities or insufficient descriptions to allow automatic coding. After removal of unusable records, 44 records were analysed. Differences were found between the self‐reported and adjusted records for protein, calcium, vitamin B12, zinc and dairy food serves (all P < .001; differences up to 8%). No significant differences were found between the adjusted and dietitian‐assisted measures.ConclusionsSimilarities between adjusted and dietitian‐assisted records suggest carefully applied dietetic assumptions are likely to improve accuracy of self‐reported intake data where dietitian interviews are not possible. We provide four key recommendations to guide this process.
Microbial, nutritional, and organoleptic quality of pomegranate juice following high‐pressure homogenization and low‐temperature pasteurization
Authors: Benjamin Ofir , Gamrasni Dani 
Published: February 2020

AbstractThis study investigated the effects of high‐pressure homogenization (HPH) on microbial, nutritional, and organoleptic qualities of pomegranate juice. Juices subjected to HPH at 100 and 150 MPa were compared to those subjected to thermal pasteurization at 55, 65, and 75 °C for 15 s, and to combined treatments. Physicochemical properties of pomegranate juices, such as color, pH, acidity, and total soluble solids, were marginally affected by either treatment. Significant microbial inactivation for the juices inoculated with Escherichia coli and yeast was achieved during 28 days of shelf life by HPH at 150 MPa, followed by thermal treatment at 65 °C. There was no significant difference in ascorbic acid levels between the treated and fresh juice. Total polyphenol content and antioxidant activity were measured to be higher in case of both treatment methods. Analyzing treated HPH samples with electronic tongue and nose showed similar flavor profiles to the fresh juice.Practical ApplicationThe work shows the benefits of using the advanced high‐pressure homogenization (HPH) compared to common thermal treatment used today in fruit juice pasteurization. HPH is capable to provide sufficient reduction in microbial with better nutritional and organoleptic quality. In this manuscript, we showed the potential of HPH as alternative method for pasteurization on a highly healthy fruit like pomegranate. The work describes the advantages in HPH process through comprehensive analysis for nutritional, microbial, and sensorial quality.
Prevention of hepatitis B virus reactivation in patients with hematological malignancies and resolved hepatitis B virus infection: a systematic review and meta‐analysis
Authors: Cheung Carmen Ka Man , Law Man Fai , Chao David Chun , Wong Sunny Hei , Ho Rita , Chao Amelia Chien Wei , Lai Jennifer Wing Yan , Chan Ted Yun Tat , Tam Mark Tsz Kin , Lau Sam Lik Fung , Tam Tommy Ho Chi 
Published: February 2020

ObjectivePatients with resolved hepatitis B virus (HBV) infection are at risk of HBV reactivation during treatment for hematological malignancies. We conducted a systematic review and meta‐analysis of the data on the efficacy of antiviral prophylaxis for the prevention of HBV reactivation in this group of patients.MethodsWe conducted a systemic literature search of PubMed including MEDLINE and EMBASE databases to 31 January 2019 to identify studies published in English comparing antiviral prophylaxis with no prophylaxis for HBV reactivation in patients treated for hematological malignancies. The search terms used were (“occult hepatitis B” OR “resolved hepatitis B”) AND (“reactivation”) AND (“haematological malignancy” OR “hematological malignancy” OR “chemotherapy” OR “immunotherapy” OR “chemoimmunotherapy” OR “lymphoma” OR “leukemia” OR “transplant”). The primary outcome was the reactivation of HBV infection. Pooled estimates of relative risk (RR) were calculated.ResultsWe identified 13 relevant studies including two randomized controlled trials (RCT), one post hoc analysis from RCT and 10 cohort studies. There was a trend towards a lower rate of HBV reactivation using antiviral prophylaxis, but the difference was not significant (RR 0.57, 95% confidence interval [CI] 0.23–1.40, P = 0.22). When limiting the analysis to the three prospective studies of patients receiving anti‐CD20 monoclonal antibodies, we found antiviral prophylaxis was associated with a significantly lower risk of HBV reactivation (RR 0.17, 95% CI 0.06–0.49, P = 0.001).ConclusionAntiviral prophylaxis reduced the risk of HBV reactivation in patients receiving anti‐CD20 monoclonal antibodies for hematological malignancies but not in a broader group of patients receiving anticancer therapy.
Modifying twisted nematic LCD screens to create dichromatic visual stimuli with LEDs
Authors: Didion Jeremiah E. , Smith Karleigh , Layne John E. 
Published: February 2020

Abstract

The use of computers to create and display animations/videos in the study of visually guided behaviours has been instrumental in understanding sensory mechanisms underlying complex traits. Using computer displays, scientists are able to create a wide array of colours using three differently coloured lights (Red, Green, Blue [RGB]). While it is possible to generate scenes with RGB displays that mimic animals' colour perceptual experience, this can be problematic because it requires knowledge of the spectral absorbance of the animals' photoreceptor classes, which are often unknown and are difficult to obtain. Even then, stimuli are limited to the central part of the visible spectrum (e.g. ultraviolet (UV) stimuli are not possible).

We present a cost‐effective way of modifying a twisted nematic LCD screen that utilizes coloured LEDs, that allows measuring animals' sensitivity to, and discrimination between, wavelengths of light. It has the benefit of not requiring a‐priori knowledge of animals' photoreceptor classes. An LCD screen can be modified by removing the screen's back polarizer (behind the liquid crystal layer) and backlighting the screen with LEDs of two different colours. One of the LED colours transmits through a polarizer with a transmission axis parallel to the screen's front polarizer, and other LED colour transmits through a polarizer orthogonal to the first.

To test colour discrimination, one can create a dichromatic stimulus in which both LED colours are ‘ON’ and the current through one LED colour is decreased, while the other is constant, which generated a maximum intensity contrast of 1.84 log units in our setup. To test colour sensitivity, one can create a monochromatic stimulus in which only one LED colour is ‘ON’, which generates a contrast similar to the dichromatic stimulus.

This technique overcomes many of the limitations of RGB‐based LCD screens in a cost‐effective way, and allows more accurate testing of the role of colour in visually guided behaviours. Besides the questions in vision research, this setup can answer, it can also be used as an outreach tool in classrooms where children can learn about light, colour, polarization and technology.
Electoral Institutions and Electoral Cycles in Investment Incentives: A Field Experiment on Over 3,000 U.S. Municipalities*
Authors: Jensen Nathan M. , Findley Michael G. , Nielson Daniel L. 
Published: February 2020

AbstractThrough a field experiment and audit study, we test how the electoral calendar affects the use of local economic development policies. We explore how electoral timing along with local political institutions and party composition affect local governments’ offers of investment incentives to outside firms. We legally incorporated a consultancy and, on behalf of a real investor in manufacturing, approached roughly 3,000 U.S. municipalities with inquiries. The main experimental results show no greater tendency to offer incentives for investment anticipated prior to than after elections—a null result that is estimated with high precision. Limiting the sample to municipalities that specialize in manufacturing, the relevant subgroup, suggests that election timing matters in this most likely set of locales. Some observational findings include additional evidence on how direct elections of executives and partisanship correlate with incentive offers.
Retinal oedema in central retinal artery occlusion develops as a function of time
Authors: Ochakovski G. Alex , Wenzel Daniel A. , Spitzer Martin S. , Poli Sven , Härtig Florian , Fischer Manuel Dominik , Dimopoulos Spyridon , Schultheiss Maximilian 
Published: February 2020

AbstractPurposeTime is the key criterion in the management of non‐arteritic central retinal artery occlusion (NA‐CRAO). However, the precise onset of vision loss is often difficult to determine. This study aimed to evaluate the temporal changes of retinal thickness in acute NA‐CRAO and the potential of this parameter to be used as a surrogate marker to estimate the onset of retinal ischaemia.MethodsOptical coherence tomography was used to continuously assess retinal thickness and oedema progression rate in six porcine eyes. Additionally, a retrospective analysis of 12 patients with acute NA‐CRAO was performed to determine association strength and progression rate between retinal thickness and onset of ischaemia. All Optical coherence tomography (OCT) scans (pigs and NA‐CRAO patients) were performed within an ischaemic time frame of up to 9 hr.ResultsRetinal oedema progression rate in pigs was 25.32 µm/hr [CI 95%: 24.24–26.40 µm/hr]. Retrospective analysis of the patients revealed a strong correlation between retinal oedema and duration of ischaemia (Spearman's rho = 0.77, p = 0.004) with an estimated progression rate of 10.02 µm/hr [CI 95%: 3.30–16.74 µm/hr].ConclusionRetinal thickness increases with oedema formation, and ischaemia onset is strongly correlated with this structural biomarker in both, pigs and NA‐CRAO patients. Prospective clinical trials will have to determine the clinical feasibility of retinal thickness measurements as a biomarker to support clinical management of NA‐CRAO.
Applications of CRISPR‐Cas9 in gynecological cancer research
Authors: Zhang Wei , Liu Yan , Zhou Xing , Zhao Rong , Wang Hongbo 
Published: February 2020

AbstractGynecological cancers pose a significant threat to women's health worldwide, with cervical cancer, ovarian cancer, and endometrial cancer having high incidences. Current gynecological cancer treatment methods mainly include surgery, chemotherapy, radiotherapy, and chemoradiotherapy. The CRISPR‐Cas9 gene editing technology as a new therapeutic method has shown tremendous effect in the treatment of other cancers, promoting research on its potential therapeutic effect in gynecological cancer. In this article, we reviewed the current research status of CRISPR‐Cas9 technology in gynecological cancer, focusing on the importance of studying the mechanism of CRISPR‐Cas9 in gynecological cancer treatment, thereby laying a foundation for further research on its clinical application.