bluuebunny/crossref_metadata_2025_split huggingface dataset:
SHELTER IN PLACE ORDER CONTAINED COVID-19 GROWTH RATE IN GREECE
Authors: Giannouchos T. , Giannouchos A. , Christodoulou I. , Steletou E. , Souliotis K. 
Published: June 2020

AbstractBackgroundThe Greek authorities implemented the strong social distancing measures within the first few weeks after the first confirmed case of the virus to curtail the COVID-19 growth rate.ObjectivesTo estimate the effect of the two-stage strong social distancing measures, the closure of all non-essential shopping centers and businesses on March 16 and the shelter in place orders (SIPOs) on March 23 on the COVID-19 growth rate in GreeceMethodsWe obtained data on COVID-19 cases in Greece from February 26th through May 4th from publicly available sources. An interrupted time-series regression analysis was used to estimate the effect of the measures on the exponential growth of confirmed COVID-19 cases, controlling for the number of daily testing, and weekly fixed-effects.ResultsThe growth rate of the COVID-19 cases in the pre-policies implementation period was positive as expected (p=0.003). Based on the estimates of the interrupted time-series, our results indicate that the SIPO on March 23 significantly slowed the growth rate of COVID-19 in Greece (p=0.04). However, we did not find evidence on the effectiveness of standalone and partial measures such as the non-essential business closures implemented on March 16 on the COVID-19 spread reduction.DiscussionThe combined social distancing measures implemented by the Greek authorities within the first few weeks after the first confirmed case of the virus reduced the COVID-19 growth rate. These findings provide evidence and highlight the effectiveness of these measures to flatten the curve and to slow the spread of the virus.
Genomic relationships across psychiatric disorders including substance use disorders
Authors: Abdellaoui Abdel , Smit Dirk J.A. , van den Brink Wim , Denys Damiaan , Verweij Karin J.H. 
Published: June 2020

AbstractBackground and aimsA recent study investigated the genetic associations and latent genetic structure among eight psychiatric disorders using findings from genome-wide association studies (GWASs). No data from substance use disorders were included, while these represent an important category of mental disorders and could influence the latent genetic structure. We extended the original paper by recreating the genetic relationship matrix, graph, and latent genetic factor structure, including additional data from substance use disorders.MethodsWe used GWAS summary statistics of 11 psychiatric disorders, including alcohol dependence, nicotine dependence, and cannabis use disorder. We estimated genetic correlations between all traits in Linkage Disequilibrium-score regression. A graph was created to illustrate the network of genetic correlations. We then used the genetic relationships to model a latent genetic factor structure.ResultsAlcohol and nicotine dependence showed significant genetic correlations with several other psychiatric disorders, including ADHD, schizophrenia, and major depression. Cannabis use disorder was only significantly associated with ADHD. The addition of substance use disorders resulted in some changes in the latent structure of the factor model when compared to the original model including eight disorders. All substance use disorders contributed mostly to Factor 3, a heterogeneous factor with also loadings from ADHD, major depression, Autism Spectrum disorders, and Tourette Syndrome.ConclusionsAlcohol and nicotine dependence show widespread genetic correlations with other psychiatric disorders. Including substance use disorders in the factor analysis results in some changes in the underlying genetic factor structure. Given the instability of such models, identified structures should be interpreted with caution.
Reusing qualitative video data: matching reuse goals and criteria for selection
Authors: Kim Jihyun , Suzuka Kara , Yakel Elizabeth 
Published: June 2020

PurposeThis research investigated the reuse of Video Records of Practice (VRPs) – i.e. a type of qualitative data documenting teaching and learning in educational settings. It studied how reusers' purposes and experience-level with VRP reuse influence the importance of various VRP selection criteria and how these differ depending on whether the main goal for reuse was research or teaching. It also examined whether two different dimensions of qualitative research – reflexivity and context – were factors in VRP reuse.Design/methodology/approachThe study reports on surveys of reusers at four VRP repositories. Questions were based on the literature and interviews with VRP reusers. The response rate was 20.6% (180 of 872 distributed surveys). This paper focused on 126 respondents who affirmatively responded they reused VRPs from a repository.FindingsResearchers using VRPs were primarily interested in examining a broad range of processes in education and studying/improving ways to measure differences and growth in education. Reusers with teaching goals were commonly interested in VRPs to engage learners in showing examples/exemplars of – and reflecting on – teaching and learning. These differences between research and teaching led to varied expectations about VRPs, such as the amount of content needed and necessary contextual information to support reuse.Research limitations/implicationsWhile repositories focus on exposing content, understanding and communicating certain qualities of that content can help reusers identify VRPs and align goals with selection decisions.Originality/valueAlthough qualitative data are increasingly reused, research has rarely focused on identifying how qualitative data reusers employ selection criteria. This study focused on VRPs as one type of qualitative data and identified the attributes of VRPs that reusers perceived to be important during selection. These will help VRP repositories determine which metadata and documentation meet reusers' goals.
Earnings opacity and corporate governance for Chinese listed firms: the role of the board and external auditors
Authors: Yeung Wing Him , Lento Camillo 
Published: June 2020

PurposeThe purpose of this paper is to investigate the relationship between corporate governance and earnings opacity in China.Design/methodology/approachTwo corporate governance mechanisms form the basis of the analysis: 1) the board of directors and 2) the external audit function. OLS regression analysis is employed on a large sample from 2000 to 2014 with 20,235 firm-year observations.FindingsCorporate governance is found to be associated with reduced levels of earnings opacity for Chinese listed companies. Furthermore, the association between corporate governance and reduced levels of earnings opacity strengthened after the implementation of various key reforms.Practical implicationsChinese regulators are advised to proceed with caution as not all Western approaches to corporate governance are transferrable to the Chinese setting.Originality/valueThis study contributes to the literature by analyzing broad latent constructs of corporate governance in addition to individual observable dimensions in order to reveal that various key reforms have been successful in strengthening the link between governance and reporting quality for Chinese listed companies.
Discussion of commercial lender judgment and fair-value recognition: an investigation into the impact of future accounting standards
Authors: Hwang Nen-Chen (Richard) 
Published: June 2020

PurposeThis paper aims to discuss the study by Warne (2020), which investigates whether disclosure or recognition of fair value information for nonfinancial assets influences commercial lenders’ judgment on interest rates and the dollar amounts of business loans.Design/methodology/approachProvides a discussion of research design and general issues related to behavioral/experimental studies.FindingsIdentifies issues that should be carefully thought out and properly addressed by behavioral researchers in order to improve the robustness of the empirical evidence.Originality/valueThis discussion highlights issues that should be carefully thought out and properly addressed by behavioral researchers in order to improve the robustness of the empirical evidence.
Risk disclosure, income smoothing and firm risk
Authors: Monjed Hend , Ibrahim Salma 
Published: June 2020

PurposeEvidence on whether firms with higher risk choose a more transparent or more opaque risk reporting strategy in their annual reports is mixed. A potential explanation is that firms choose an alternative reporting strategy to risk disclosure, namely income smoothing. The purpose of this paper is to investigate the association between both strategies in relation to firm risk levels.Design/methodology/approachThe authors use a balanced sample of 74 non-financial UK firms from the FTSE100 index over the period 2005–2015, examining the association between firm risk measures and both risk disclosure and income smoothing using a seemingly unrelated regression methodology.FindingsThe authors find that firm financial risk measures are positively associated with both risk disclosure and income smoothing, implying a complementary association. Furthermore, non-risk-related factors are associated with both lower levels of risk disclosure and higher income smoothing, implying a substitutive effect.Research limitations/implicationsThe authors do not consider other factors such as managerial optimism, managerial financial incentives and analysts' earnings forecasts which might influence the association between risk disclosure and income smoothing, and hence, this may be a limitation of the current study.Practical implicationsThese results are important to regulators, investors and boards of directors who are interested in understanding the alternative reporting strategies that managers select when faced with high risk. The findings signal a need for closer regulatory scrutiny on not only the level of risk disclosure but also the financial reporting choices.Originality/valueThe authors extend the literature on the reporting versus recognition decisions made by managers.
Timeliness and persistence of conservative earnings in an emerging market
Authors: P. Afsheena , Santhakumar Shijin 
Published: June 2020

Purpose
The asymmetric effect of conservatism on earnings and its other components serves as a contrivance to incorporate transparency and timeliness in financial reporting. This study aims to explore cash flow-return association, which provides insight into the accruals’ contribution that traverses through conservatism-earnings persistence liaison and its associated effects on stock returns.

Design/methodology/approach
The study used asymmetric timeliness (AT) model and two firm-year measures, namely, C-Score and conservatism ratio, to capture conservatism. The firm-year measures of conservatism, in addition to the AT measure, facilitate a better understanding of the persistence of reported earnings that branch out the study from the existing literature. Further, the study used panel regression analysis to evaluate the timeliness and persistence of earnings under the conservative approach with a sample of Indian corporate data from 2000 to 2017.

Findings
The findings of the study reveal that conservative earnings are less persistent and the accruals recognize bad news timelier than good news. The unfavorable change in earnings shows a lower earnings response coefficient in contrast to favorable earnings variations. However, the appropriate loss recognition nature of conservative reporting has little or no influence on stock returns in an emerging market such as India.

Research limitations/implications
Accounting conservatism is a captivating feature accounting information, especially pertinent to many decision-makers. Thus, the study has implications for the investors while evaluating the adverse and positive changes in accounting earnings; also, the results are helpful for the standard setters in ongoing debate related to accounting conservatism vs fair evaluation. The present study focuses exclusively on ex-post conservatism, while the ex post and ex ante conservatism are having a significant role in accounting practices. Future research on the differential effects of ex post and ex ante conservatism on accounting information in an emerging market, is worth promising.

Originality/value
The study reveals the first Indian evidence on accounting conservatism and earnings persistence relationship, which would bring a different dimension to investors’ perception in evaluating the characteristic variations of reported earnings. The findings add value to the accounting standard setters concerning the asymmetric verification as Indian Accounting standards are on the verge of convergence with International Financial Reporting Standards (IFRS).
The moderating role of trust and the theory of reasoned action
Authors: Ng Keith Yong Ngee 
Published: June 2020

PurposeThis paper aims to examine the role of trust in colleagues and its relationships with the factors of the theory of reasoned action (TRA). Specifically, this study examines the relationships among perceived social pressure about knowledge sharing, attitude toward knowledge sharing, behavioural intent to share knowledge, trust in colleagues and knowledge-sharing behaviour.Design/methodology/approachThe methodology adopted was a questionnaire survey of employees working in 34 member institutions of the Singapore Association for Private Education (SAPE). These institutions form the entire member list of the SAPE as of 2020. A total of 297 employees completed a self-administered and anonymous survey using a cross-sectional design. Multiple linear regression was used to test the conceptual framework.FindingsOn the mediation effects, full mediation was found to affect attitude toward knowledge sharing on knowledge-sharing behaviour, and partial mediation was found to affect perceived social pressure on knowledge-sharing behaviour. On the moderation effects, trust in colleagues moderates both perceived social pressure and knowledge-sharing behaviour and attitude toward knowledge sharing and knowledge-sharing behaviour positively. Specifically, as the level of trust in colleagues increases, the impact of direct relationships also increases.Research limitations/implicationsData for the current study were obtained at a single point in time and self-reported. The findings may be biased because of common method variance. Furthermore, this study was conducted in a specific industry in Singapore, i.e. the private education institutions, which limits the generalisability of the research.Practical implicationsThe results of this study indicate that managers need to encourage a higher level of trust between employees. Policies and processes could be enacted to promote building quality and trusting relationships between employees.Originality/valueThis study contributes to knowledge-sharing behaviour by integrating the role of trust with the TRA. This study extends the conceptual model of the TRA by providing a new theoretical perspective that takes into account the position of trust in knowledge sharing.
Relating deformation parameters test research of mortar and limestone cooled to cryogenic temperatures
Authors: Shen Zihao , Li Yang , Liu Kuizhou , Zhang Jin , Su Yu 
Published: June 2020

PurposeThe coefficient of thermal expansion (CTE) and modulus of elasticity (ME) values of mortar and stone from room temperature to cryogenic temperatures provide an experimental basis for the design of liquefied natural gas (LNG) storage tanks.Design/methodology/approachThe CTE and ME of mortar and limestone were measured by resistance strain gauge testing technology at cryogenic temperatures.FindingsThe test results showed that CTE values of mortar and stone decreased with the decrease of temperature and CTE values of mortar was greater than that of stone from 0 °C to −165 °C. The ME values of mortar increased significantly at cryogenic temperatures, and less change in stone.Originality/valueThe material at cryogenic temperatures may continue to work in the elastic phase due to the continuous increase of elastic modulus. Therefore, the study of material in the elastic stage may be more important than in the ultimate bearing capacity stage, and it is necessary to carry out further study surrounding the deformation properties of materials at cryogenic temperatures. The CTE and ME values of mortar and stone from room temperature to cryogenic temperatures provide an experimental basis for the design of LNG storage tanks.
Multiple and flexible roles of facultative anaerobic bacteria in microaerophilic oleate degradation
Authors: Duarte M. Salomé , Salvador Andreia F. , Cavaleiro Ana J. , Stams Alfons J. M. , Pereira M. Alcina , Alves M. Madalena 
Published: June 2020

SummaryAnaerobic degradation of long‐chain fatty acids (LCFA) involves syntrophic bacteria and methanogens, but facultative anaerobic bacteria (FAB) might have a relevant role as well. Here we investigated oleate degradation by a syntrophic synthetic co‐culture of Syntrophomonas zehnderi (Sz) and Methanobacterium formicicum (Mf) and FAB (two oleate‐degrading Pseudomonas spp. I1 + I2). Sz + Mf were first cultivated in a continuous bioreactor under strict anaerobic conditions. Thereafter, I1 + I2 were inoculated and microaerophilic conditions were provided. Methane and acetate were the main degradation products by Sz + Mf in anaerobiosis and by Sz + Mf + I1 + I2 in microaerophilic conditions. However, acetate production from oleate was higher in microaerophilic conditions (5% O2) with the four microorganisms together (0.41 ± 0.07 mmol day−1) than in anaerobiosis with Sz + Mf (0.23 ± 0.05 mmol day−1). Oleate degradation in batch assays was faster by Sz + Mf + I1 + I2 (under microaerophilic conditions) than by Sz + Mf alone (under strict anaerobic conditions). I1 + I2 were able to grow with oleate and with intermediates of oleate degradation (hydrogen, acetate and formate). This work highlights the importance of FAB, particularly Pseudomonas sp., in anaerobic reactors treating oleate‐based wastewater, because they accelerate oleate conversion to methane, by protecting strict anaerobes from oxygen toxicity and also by acting as alternative hydrogen/formate and acetate scavengers for LCFA‐degrading anaerobes.
Comparison of larval performance and oviposition preference of Spodoptera frugiperda among three host plants: Potential risks to potato and tobacco crops
Authors: Guo Jing‐Fei , Zhang Meng‐Di , Gao Zu‐Peng , Wang Deng‐Jie , He Kang‐Lai , Wang Zhen‐Ying 
Published: June 2020

AbstractFall armyworm (FAW), Spodoptera frugiperda (J.E. Smith), is a major polyphagous pest with the potential to seriously damage various crops. A better understanding of FAW's performance on different hosts may help to predict which plants will be attacked when the preferred host is absent, and facilitate the development of effective pest management practices. We compared the larval performance of FAW fed on maize with that of FAW fed on potato and tobacco, which are important crops in China, using an age‐stage two‐sex life table and adult female oviposition preference experiments. In cage experiments with potato, tobacco, or maize as the host, FAW reared on maize exhibited the strongest performance with shorter developmental time in the larval stage, longer longevity, and a higher reproductive rate in adults. Females oviposited on maize in preference to potato or tobacco. Compared with larvae fed on maize, those fed on potato and tobacco exhibited significantly lower survival, with only 31.61% and 8.13% developing to the adult stage, respectively. Several life table parameters, including the mean generation time (T), net reproductive rate (R0), finite rate of increase (λ), and intrinsic rate of natural increase (r) were negatively affected in FAW fed on potato and tobacco. Our results support the preference–performance hypothesis, that is, that herbivore females maximize fitness by choosing host plants associated with strong larval performance. Although larvae and adults performed poorly on potato and tobacco, their offspring will be capable of establishing populations on them, posing a potential threat to these crops in China.
Gray whale transcriptome reveals longevity adaptations associated with DNA repair and ubiquitination
Authors: Toren Dmitri , Kulaga Anton , Jethva Mineshbhai , Rubin Eitan , Snezhkina Anastasia V. , Kudryavtseva Anna V. , Nowicki Dmitry , Tacutu Robi , Moskalev Alexey A. , Fraifeld Vadim E. 
Published: June 2020

AbstractOne important question in aging research is how differences in genomics and transcriptomics determine the maximum lifespan in various species. Despite recent progress, much is still unclear on the topic, partly due to the lack of samples in nonmodel organisms and due to challenges in direct comparisons of transcriptomes from different species. The novel ranking‐based method that we employ here is used to analyze gene expression in the gray whale and compare its de novo assembled transcriptome with that of other long‐ and short‐lived mammals. Gray whales are among the top 1% longest‐lived mammals. Despite the extreme environment, or maybe due to a remarkable adaptation to its habitat (intermittent hypoxia, Arctic water, and high pressure), gray whales reach at least the age of 77 years. In this work, we show that long‐lived mammals share common gene expression patterns between themselves, including high expression of DNA maintenance and repair, ubiquitination, apoptosis, and immune responses. Additionally, the level of expression for gray whale orthologs of pro‐ and anti‐longevity genes found in model organisms is in support of their alleged role and direction in lifespan determination. Remarkably, among highly expressed pro‐longevity genes many are stress‐related, reflecting an adaptation to extreme environmental conditions. The conducted analysis suggests that the gray whale potentially possesses high resistance to cancer and stress, at least in part ensuring its longevity. This new transcriptome assembly also provides important resources to support the efforts of maintaining the endangered population of gray whales.
Expansion of the geographic range of the eucalypt pest Paropsisterna cloelia (Stål) (Coleoptera: Chrysomelidae) through synonymy and invasion
Authors: Nahrung Helen F , Lewis Aymee S R , Ridenbaugh Ryan D , Allen Geoff R , Reid Chris A M , McDougal Rebecca L , Withers Toni M 
Published: June 2020

AbstractThe accidental introduction of the eucalypt‐feeding paropsine beetle Paropsisterna cloelia (Paropsisterna variicollis) into New Zealand (NZ) in 2016 prompted investigation of the species complex to which the invasive species belongs. Two mitochondrial gene regions, Cytochrome c oxidase subunit 1 and Cytochrome b, were sequenced from field‐collected specimens superficially resembling P. cloelia collected in Queensland, the Australian Capital Territory, New South Wales, Victoria, South Australia, Tasmania, Western Australia (WA) and NZ. Four distinct Paropsisterna species groups were found, and representatives from each clade were identified with named species using morphology. P. cloelia was confirmed via sequencing and morphology to occur in all sampled geographic regions. The WA and NZ populations showed no diversity at the gene regions studied and hence represent invasive populations. The invasive WA haplotype was shared with both Tasmania and Victoria, whereas the NZ haplotype was unique, but most similar to one shared between WA, Tasmania and Victoria. The melanistic colour variant of P. cloelia was only found in eastern mainland Australian populations and was absent from Tasmania and invasive populations. Implications for pest management, including biological control, are discussed.