bluuebunny/crossref_metadata_2025_split huggingface dataset:
Budget Development and Use in Small‐ and Medium‐Sized Enterprises: A Field Investigation
Authors: Armitage Howard M. , Lane Dorian , Webb Alan 
Published: September 2020

ABSTRACTWe examine the process by which operating budgets are developed and how they are used for control, evaluation, and reward purposes in small‐ and medium‐sized enterprises (SMEs). SMEs (i.e., fewer than 500 employees) represent the dominant organizational form in North America but surprisingly little research has examined how these companies develop and use management controls. Our study focuses on a key element of the management control system, operating budgets, because prior research on SMEs indicates this as an important and commonly used control tool in such companies. Prior research on budgeting practices, while extensive, has almost exclusively examined larger companies. We conduct in‐depth field interviews at 12 participating SMEs to address four theory‐based research questions intended to provide insights regarding the development and use of budgets by SMEs. Our first question examines how budgets are developed, top‐down versus collaborative. Our second, third, and fourth research questions examine, respectively, whether budgets are used tightly or loosely for results control, performance evaluation, and reward purposes. As a first step in providing a deeper understanding of budget development and use in SMEs, our results have implications for practice, theory development, and management accounting education.
Test set verification is an essential step in model building
Authors: Quinn Thomas P. , Le Vuong , Cardilini Adam P. A. 
Published: September 2020

Abstract

Recently, Christin et al. published an article that reviewed the field of deep learning and offered advice on how to train a deep learning model.

We write here to emphasize the importance of model verification, which can help ensure that the model will generalize to new data.

Specifically, we discuss the importance of using a test set for model verification, and of defining an explicit research hypothesis.

We then present a revised workflow that will help ensure that the accuracy reported for your deep learning model is reliable.
Physicians’ very brief (30‐sec) intervention for smoking cessation on 13 671 smokers in China: a pragmatic randomized controlled trial
Authors: Cheung Yee Tak Derek , Jiang Nan , Jiang Chao Qiang , Zhuang Run Sen , Gao Wen Hui , Zhou Jian , Lu Jin Hong , Li Hui , Wang Jun Feng , Lai Yi Sheng , Sun Jun Sheng , Wu Jiu Chang , Ye Chiang , Li Na , Zhou Gang , Chen Jing Ying , Ou Xiu Yan , Liu Liu Qing , Huang Zhuang Hong , Ho Sai Yin , Li Ho Cheung William , Su Sheng Hua , Yang Yan , Jiang Yuan , Zhu Wei Hua , Yang Lie , Lin Peiru , He Yao , Cheng Kar Keung , Lam Tai Hing 
Published: September 2020

AbstractBackground and aimsThree to 10 minutes of smoking cessation advice by physicians is effective to increase quit rates, but is not routinely practised. We examined the effectiveness of physicians’ very brief (approximately 30 sec) smoking cessation intervention on quit rates among Chinese outpatient smokers.DesignA pragmatic, open‐label, individually randomized controlled trial.SettingSeventy‐two medical outpatient departments of hospitals and/or community health centers in Guangdong, China.ParticipantsChinese adults who were daily cigarette smokers (n = 13 671, 99% males) were invited by their physician to participate during outpatient consultation. Smokers who were receiving smoking cessation treatment or were judged to need specialist treatment for cessation were excluded.InterventionsThe intervention group (n = 7015) received a 30‐sec intervention including physician's very brief advice, a leaflet with graphic warnings and a card with contact information of available cessation services. The control group (n = 6656) received a very brief intervention on consuming vegetables and fruit. A total of 3466 participants in the intervention group were further randomized to receive a brief booster advice from trained study personnel via telephone 1 month following their doctor visit.MeasurementsThe primary outcome was self‐reported 7‐day point prevalence abstinence (PPA) in the intervention and control groups at the 12‐month follow‐up. Secondary outcomes included self‐reported 30‐day abstinence and biochemically validated abstinence at 12‐month follow‐up.FindingsBy intention‐to‐treat, the intervention (versus control) group had greater self‐reported 7‐day abstinence [9.1 versus 7.8%, odds ratio (OR) = 1.14, 95% confidence interval (CI) = 1.03–1.26, P = 0.008] and 30‐day abstinence (8.0 versus 6.9%, OR = 1.14, 95% CI = 1.03–1.27, P = 0.01) at 12‐month follow‐up. The effect size increased when only participants who received the intervention from compliant physicians were included (7‐day PPA, OR = 1.42, 95% CI = 1.11–1.74). The group difference in biochemically validated abstinence was small (0.8 versus 0.8%, OR = 1.00, 95% CI = 0.71–1.42, P = 0.99).ConclusionA 30‐sec smoking cessation intervention increased self‐reported abstinence among mainly male smokers in China at 12‐month follow‐up (risk difference = 1.3%), and should be feasible to provide in most settings and delivered by all health‐care professionals.
The optimal export tax for a primary commodity in a vertical market
Authors: Lin Ying , Kinnucan Henry W. 
Published: September 2020

AbstractThe conventional formula for the optimal export tax (derived from a partial equilibrium model that ignores importers’ welfare) is extended to include the deadweight loss to the domestic economy associated with the tax. Applying the extended formula to the tax Russia imposes on its exports of logs, results suggest ignoring the marketing channel causes the optimal export tax for a primary commodity to be understated. The degree of understatement increases as the supply of logs and processing/marketing inputs become less price elastic, and as buyer and seller power in the downstream (lumber) industry increases. For plausible values of model parameters, however, the degree of understatement is modest, less than 19%.
Sex‐based differences in the outcomes of total hip and knee arthroplasty: a narrative review
Authors: Choong Annabelle L.C. , Shadbolt Cade , Dowsey Michelle M. , Choong Peter F. M. 
Published: September 2020

AbstractTotal joint arthroplasty (TJA) is an effective treatment for end‐stage osteoarthritis, which aims to alleviate pain and improve function and mobility. Despite the remarkable success of TJA, complications can arise, leading to unplanned hospital readmission, implant failure, morbidity and mortality. Recently, there has been a growing interest in analysing sex‐based differences in diseases and response to medical interventions. This review summaries evidence pertaining to the widening gap between men and women regarding the utilization and outcome of TJA surgery. Interactions between sex and patient‐reported outcome, implant failure and medical complication are complex and often demonstrate conflicting results. Significantly, there is a global consensus that men are at a higher risk of developing prosthetic joint infection following joint arthroplasty. Guided by the literature, there is a clear need for standardized methods of collecting, analysing and reporting sex‐specific data to improve outcomes for both men and women who undergo TJA.
Identical twins affected by congenital cytomegalovirus infections showed different audio‐vestibular profiles
Authors: Lazar Andra , Löfkvist Ulrika , Verrecchia Luca , Karltorp Eva 
Published: September 2020

AbstractThis study explored whether there were long‐term hearing and vestibular outcome differences between five pairs of identical twins who had been infected with the congenital cytomegalovirus (CMV) infection before birth. Data were collected from the medical records at the Audiological Clinic, Karolinska University Hospital, Stockholm. The congenital CMV infection resulted in high variations in vestibular and hearing function within, and between, the genetically identical twin pairs. Clinicians need to be aware that treatment and interventions may need to differ substantially when identical twins have hearing issues related to the congenital CMV infection.
Metabolic disposition of [14C]‐abivertinib, an epidermal growth factor receptor tyrosine kinase inhibitor: Role of glutathione conjugation
Authors: Wang Lu , Guo Lian , Wang Yixiang , Guo Renhua , Xu Zhaoqiang , Gao Zhengzhen , Xie Lijun , Chen Juan , Chen Ying , Liu Yun , Zhang Hongwen , Bao Lihua , Xu Wanhong , Zhu Mingshe , Shao Feng , Shu Yongqian 
Published: September 2020

AimsTo determine the absorption, distribution, metabolism and excretion of abivertinib, a third‐generation epidermal growth factor receptor tyrosine kinase inhibitor, in patients with advanced non‐small cell lung cancer (NSCLC).MethodsSeven patients with advanced NSCLC were given a single 200 mg/83 μCi oral suspension of [14C]‐abivertinib. Blood, urine and faeces were collected. Mass balance of radioactivity, the pharmacokinetics of abivertinib, and the total radioactivity were determined. Metabolite profiling and characterisation were performed.ResultsThe mean recovery was 82.16%, with 2.38 and 79.78% of the radioactive dose excreted in urine and faeces, respectively. The unchanged abivertinib was the major radioactive component detected in plasma within the first 24 hours after dosing, accounting for 59.17% of the total drug‐related radioactivity. Abivertinib in urine accounted for only 0.96% of the administered dose, whereas in faeces it accounted for 33.36%. Eight metabolites were detected and characterised in plasma, among which MII‐7, a product of cysteine glycine conjugate, was the only circulating metabolite, accounting for approximate 10.6% of the total drug‐related exposure. MII‐2 (an abivertinib cysteine–glycine adduct) and M7 (a reduced product of abivertinib) were the 2 major metabolites in the excreta, accounting for 20.0 and 12.4%, respectively, of the drug‐related radioactivity in faeces.ConclusionFollowing a single oral administration, the unchanged abivertinib was the predominant drug‐related material in plasma, urine and faeces. The drug‐related materials were primarily eliminated via the faecal route. Direct glutathione conjugation of abivertinib played a significant role in the metabolic clearance and metabolite exposure of abivertinib.
Candidate risk genes for bipolar disorder are highly conserved during evolution and highly interconnected
Authors: Franklin Claire , Dwyer Donard S. 
Published: September 2020

AbstractObjectivesBipolar disorder (BPD) is a highly heritable psychiatric disorder whose genetic complexity and pathogenetic mechanisms are still being unraveled. The main goal of this work was to characterize BPD risk‐gene candidates (identified by Nurnberger et al., JAMA Psychiatry 71:657, 2014, and Stahl et al., Nat. Genet. 51:793, 2019) with respect to their evolutionary conservation, associated phenotypes, and extent of gene‐gene interactions.MethodsDatabase searches and BLAST were used to identify homologous counterparts of human BPD risk genes in C. elegans, zebrafish, and Drosophila. Phenotypes associated with the C. elegans genes were annotated and searched. With GeneMANIA, we characterized and quantified gene‐gene interactions among members of the BPD gene set in comparison to randomly chosen gene sets of the same size.ResultsBPD risk genes are highly conserved across species and are enriched for essential genes and genes associated with lethality and altered life span. They are significantly more interactive with each other in comparison to random genes. We identified syntenic blocks of risk genes, which provided potential insights into molecular pathways and co‐morbidities associated with BPD including coronary disease, obesity, and decreased life expectancy.ConclusionsBPD risk genes appear to be special in terms of their degree of conservation, interconnectedness, and pleiotropic effects that extend beyond a role in brain function. Key hub genes or pleiotropic regulatory components may represent attractive targets for future drug discovery.
Gender differences in avoidance and repetitive negative thinking following symptom provocation in men and women with spider phobia
Authors: Graham Bronwyn M. , Weiner Shelley , Li Sophie H. 
Published: September 2020

ObjectivesWomen’s greater prevalence of anxiety disorders compared to men is widely assumed to be partly due to gender differences in cognitive and behavioural factors that perpetuate anxiety, such as repetitive negative thinking (RNT) and avoidance. However, past studies assessing this assumption have not controlled for gender differences in baseline symptom severity, the type of stressful life experiences against which RNT and avoidance are measured, or emotional reactivity to these experiences.DesignUsing a two‐group design, the present study controlled for these confounds by comparing avoidance and RNT in relation to a controlled symptom provocation task in spider phobic men and women with equivalent spider fear severity on the Fear of Spiders Questionnaire.MethodsParticipants engaged in a behavioural approach test (BAT) involving a live spider, during which they were assessed for avoidance (physical proximity to the spider) and subjective distress. Two weeks later, participants reported on their levels of negative affect and RNT experienced during the preceding weeks in relation to the BAT.ResultsWomen exhibited greater avoidance and reported greater RNT than men, despite reporting comparable distress and negative affect. Gender remained a significant predictor of avoidance when accounting for distress and also remained a significant predictor of RNT when accounting for depressive symptoms and negative affect.ConclusionsThese results provide in vivo evidence that heightened avoidance and RNT may perpetuate anxiety symptoms in women independently of gender differences in symptom severity, daily experiences, or emotional reactivity.Practitioner Points

Following symptom provocation, men and women with spider phobia differ in cognitive and behavioural coping responses.

Women exhibit greater avoidance and repetitive negative thinking than men, and these differences are not attributable to gender differences in symptom severity or emotional reactivity.

These findings provide novel evidence for gender differences in maintaining factors that perpetuate anxiety disorders whilst accounting for confounding factors present in prior research.
Effects of mavacamten on Ca2+ sensitivity of contraction as sarcomere length varied in human myocardium
Authors: Awinda Peter O. , Bishaw Yemeserach , Watanabe Marissa , Guglin Maya A. , Campbell Kenneth S. , Tanner Bertrand C. W. 
Published: September 2020

Background and PurposeHeart failure can reflect impaired contractile function at the myofilament level. In healthy hearts, myofilaments become more sensitive to Ca2+ as cells are stretched. This represents a fundamental property of the myocardium that contributes to the Frank–Starling response, although the molecular mechanisms underlying the effect remain unclear. Mavacamten, which binds to myosin, is under investigation as a potential therapy for heart disease. We investigated how mavacamten affects the sarcomere‐length dependence of Ca2+‐sensitive isometric contraction to determine how mavacamten might modulate the Frank–Starling mechanism.Experimental ApproachMulticellular preparations from the left ventricular‐free wall of hearts from organ donors were chemically permeabilized and Ca2+ activated in the presence or absence of 0.5‐μM mavacamten at 1.9 or 2.3‐μm sarcomere length (37°C). Isometric force and frequency‐dependent viscoelastic myocardial stiffness measurements were made.Key ResultsAt both sarcomere lengths, mavacamten reduced maximal force and Ca2+ sensitivity of contraction. In the presence and absence of mavacamten, Ca2+ sensitivity of force increased as sarcomere length increased. This suggests that the length‐dependent activation response was maintained in human myocardium, even though mavacamten reduced Ca2+ sensitivity. There were subtle effects of mavacamten reducing force values under relaxed conditions (pCa 8.0), as well as slowing myosin cross‐bridge recruitment and speeding cross‐bridge detachment under maximally activated conditions (pCa 4.5).Conclusion and ImplicationsMavacamten did not eliminate sarcomere length‐dependent increases in the Ca2+ sensitivity of contraction in myocardial strips from organ donors at physiological temperature. Drugs that modulate myofilament function may be useful therapies for cardiomyopathies.
New frontiers in alcohol and gender: The role of health promotion policy and practice in Australia
Authors: Merlino Anthony , Clifford Sarah , Smith James A. 
Published: September 2020

AbstractScholarship indicates that gender norms influence drinking behaviours, yet the consequences of this for health professionals and health promotion remains neglected. To address this gap, we discuss the implications of gender and alcohol consumption for Australian health promotion and practice. We convey how a more integrated public health approach, aimed at promoting healthy gender expectations and enhancing gender relations, is warranted. We also discuss how changing gender norms pose new challenges for health professionals. By confronting these contentious issues, this commentary helps the health sector consider innovative measures to combat alcohol‐related harms.
The elusiveness of representativeness in general population surveys for alcohol: Commentary on Rehm et al.
Authors: Chikritzhs Tanya 
Published: September 2020

AbstractFor alcohol researchers, it is increasingly difficult to mount a rational argument for stoically pressing on with well‐worn probabilistic survey approaches and analysis of survey data as if representativeness remains assured, particularly when negative consequences for science, society and individuals are foreseeable. Some of the most striking examples of biases in action come from large surveys of marginalised populations that use approaches presupposed to be gold standard. Remarkably ill‐suited to their populations of interest, the conspicuous failings of these surveys have, for many years, demanded we find better ways. Work in this area has begun to demonstrate the utility of alternative approaches and solutions that, more likely than not, are transferable to general population surveys.
Examining the Stock Price Effect of Corruption Risk in the Supply Chain
Authors: Kim Seongtae , Wagner Stephan M. 
Published: September 2020

ABSTRACTAlthough corrupt practices in the supply chain are not rare, this topic seems neglected in the literature. This could potentially be because a supply chain focused framework is lacking, and therefore it is difficult to measure the true impact of such issues. Why, how, and how much does corruption damage the corresponding firm in the supply chain? Our study takes what we term a supply chain view of corruption, and then estimates the stock price effect of corruption from that point of view. We focus on kickbacks and bribery issues that may damage a target firm's reputation and its market value. In particular, we address firms’ corrupt practices from a sustainability risk perspective with the conceptualization of corruption risk (CR). Using an event study methodology, based on a sample of 315 CR cases in the United States, we find significant market penalties for allegations of the target firms’ CRs (triggers) and its subsequent issues (investigation, regulatory and resolution). However, the market penalties are largely driven by triggers, not by the subsequent issues. We further reveal that the stock market reacts more negatively to CRs that occur upstream with suppliers than downstream with customers. Therefore, target focal firms must be cautious with upstream–trigger CRs.
Italy and the little divergence in wages and prices: evidence from stable employment in rural areas†
Authors: Rota Mauro , Weisdorf Jacob 
Published: September 2020

AbstractThis article presents an early modern wage index for stable rural male workers in the Grand Duchy of Tuscany. These wages highlight the importance of distinguishing between locations and contract types when considering historical workers’ living standards, and they speak to a longstanding debate about whether Italy's early modern downturn was purely an urban phenomenon, or an all‐embracing one. Our data lend support to the former view, since we do not detect any downturn in our early modern rural wages. This observation informs the little divergence debate. By comparing rural rather than urban wages and stable rather than casual ones, we find that annual English earnings rose from being only 10 per cent higher than those in Italy in 1650 to being a staggering 150 per cent higher in 1800. If wages reflected labour productivity, then unskilled English workers—unlike their Italian counterparts—grew increasingly productive in the run‐up to the industrial revolution.
Psychosis‐spectrum experiences linked to specific psychotherapy readiness domains among psychiatrically hospitalized adolescents
Authors: Thompson Elizabeth C. , Spirito Anthony , Saarinen Jiayin Sperry , Wolff Jennifer C. 
Published: September 2020

AbstractAimEarly psychosocial treatment for psychosis‐spectrum symptoms has been linked to positive outcomes, whereas delayed treatment is associated with poorer prognosis. Thus, there is a critical need to bolster psychotherapy engagement efforts, particularly among high‐risk groups and during high‐risk periods, in order to maximize recovery. This study explores the relation between psychosis‐spectrum symptoms and psychotherapy readiness among psychiatrically hospitalized adolescents, a foundational step for developing more effective psychotherapy engagement approaches for this population.MethodsAdolescents (n = 704; 12‐18 years) who were admitted to a psychiatric inpatient unit completed the Readiness for Psychotherapy Index (RPI), a psychosis‐spectrum questionnaire (PRIME Screen), and a brief diagnostic interview at intake. Correlational patterns and regression analyses were used to explore associations between variables.ResultsThe PRIME Screen was negatively associated with the RPI Openness subscale and positively associated with the Distress subscale, beyond the effects of demographics (ie, age, sex, race) and psychiatric diagnoses.ConclusionsResults indicate that the RPI probes multiple facets of psychotherapy readiness that have unique associations with psychosis‐spectrum experiences. Adolescents with higher PRIME scores endorsed greater mental health‐related distress and lower levels of openness to psychotherapy. These psychotherapy readiness factors warrant further exploration, as they may be significant barriers or facilitators to engaging adolescents with psychosis‐spectrum symptoms in much needed early treatment services.
Score Reporting for Examinees with Incomplete Data on Large‐Scale Educational Assessments
Authors: Sinharay Sandip 
Published: September 2020

AbstractTechnical difficulties occasionally lead to missing item scores and hence to incomplete data on computerized tests. It is not straightforward to report scores to the examinees whose data are incomplete due to technical difficulties. Such reporting essentially involves imputation of missing scores. In this paper, a simulation study based on data from three educational tests is used to compare the performances of six approaches for imputation of missing scores. One of the approaches, based on data mining, is the first application of its kind to the problem of imputation of missing data. The approach based on data mining and a multiple imputation approach based on chained equations led to the most accurate imputation of missing scores, and hence to most accurate score reporting. A simple approach based on linear regression performed the next best overall. Several recommendations are made regarding the reporting of scores to examinees with incomplete data.