bluuebunny/crossref_metadata_2025_split huggingface dataset:
The impact of SFAS 157 on fair value accounting and future bank performance
Authors: Ehalaiye Dimu , Tippett Mark , van Zijl Tony 
Published: July 2020

Purpose
The purpose of this paper is to investigate whether levels-classified fair values of US banks based on SFAS 157: Fair Value Measurements, as recognised in the quarterly financial statements of the banks over the period from 2008 until 2015, have predictive value in relation to the banks’ future financial performance measured by operating cash flows and earnings over a three-quarter horizon period. In addition, we consider whether the global financial crisis (GFC) impacted the relationship between SFAS 157–based levels‐classified fair values and bank future financial performance.

Design/methodology/approach
We develop hypotheses connecting the net levels-classified bank fair values based on SFAS 157 with banks’ future financial performance. We test the hypotheses by estimating three-period quarters’ ahead forecasting models. We also use these models to test for the impact of the GFC on the relationship between the fair values and future financial performance.

Findings
Our findings suggest that the levels-classified net fair values based on SFAS 157 have predictive value in relation to future cash flows for banks. There is significant variation, across the levels, in the predictive value of levels-classified net fair values for future performance. Our findings indicate that the GFC has limited impact on the predictive value for cash flows, but the GFC had a significant adverse impact on earnings, and, with allowance for the effect of the GFC, the Level 2 net fair values have predictive value for the future earnings.

Originality/value
The study provides the first direct empirical evidence on the relationship between the SFAS 157 levels-classified quarterly bank fair values recognised in publicly available financial statements and banks’ future performance. Our results are consistent with the findings from earlier research (Ehalaiye et al., 2017) using annual data disclosed in the supplementary notes to the financial statements of US banks based on SFAS 107. The study, makes a significant contribution to the question of frequency of reporting and to the disclosure vs recognition debate. The study has implications for policy makers, regulators and accounting standards setters such as the Securities and Exchange Commission and the Financial Accounting Standards Board in evaluating the use of fair value measurement in financial reporting.
Effects of combined measures to minimize white efflorescence formation on dry fermented sausages co‐extruded with alginate casings
Authors: Hilbig Jonas , Wenzel Hannes , Herrmann Kurt , Weiss Jochen , Gibis Monika 
Published: July 2020

AbstractOn dry fermented sausages, especially co‐extruded with calcium alginate casings, the formation of white crystals on the surface of the product is a common problem. In this study a hurdle system of combinations of different metal complexing chelators (citric acid and polyphosphate) was investigated. The control and the sample produced with 1.1% citric acid in the alginate gel showed strong white efflorescence formation during the storage (∼60% of the surface was covered), whereas the samples with added 0.3% polyphosphate showed no efflorescence formation. The efflorescence‐causing substances such as lactate, magnesium, and calcium increased significantly in the samples, which showed the strongest white efflorescence formation. In the control, lactate increased by 45.0%, calcium by 23.9%, and magnesium by 150.8%, whereas in the samples without white efflorescence, the magnesium and lactate content increased only slightly, and the calcium content even decreased during the storage of 8 weeks. The best results were observed on the addition of 0.3% polyphosphates and the citric acid surface treatment directly after the co‐extrusion. Moreover, the strong complex formation could be due to the complexation of magnesium and calcium by lactate, whereby they are removed from the diffusion equilibrium leading to an increased diffusion of the efflorescence‐causing substances.Practical ApplicationWhite efflorescence formation on dry fermented sausages is a major problem on dry fermented sausages, which causes food waste and financial loss for the producer. This study investigated different combinations of promising methods and it was possible to inhibit the white efflorescence formation during the storage. The methods are easy to implement during the manufacturing of the products and are therefore quite interesting for the industrial applications.
Factors leading to high morbidity and mortality of COVID‐19 in patients with type 2 diabetes
Authors: Rajpal Aman , Rahimi Leili , Ismail‐Beigi Faramarz 
Published: July 2020

AbstractCoronavirus disease 2019 (COVID‐19) is a recent pandemic caused by severe acute respiratory syndrome coronavirus 2 (SARS‐CoV‐2), a novel coronavirus. Diabetes (mostly type 2 diabetes mellitus, T2DM) and hyperglycemia are among the major comorbidities in patients with COVID‐19 leading to poor outcomes. Reports show that patients with diabetes and COVID‐19 are at an increased risk for developing severe complications including acute respiratory distress syndrome, multi‐organ failure, and death. Here we explore potential mechanistic links that could explain the observed higher morbidity and mortality in this patient population. Patients with T2DM have an underlying increased level of inflammation associated with obesity and insulin resistance in addition to other comorbidities including hypertension, obesity, cardiovascular disease, dyslipidemia, and being older. We review evidence that T2DM with hyperglycemia are among factors that lead to elevated expression of angiotensin‐converting enzyme 2 (ACE2) in lungs and other tissues; ACE2 is the cellular “receptor” and port of viral entry. The preexisting chronic inflammation with augmented inflammatory response to the infection and the increasing viral load leads to extreme systemic immune response (“cytokine storm”) that is strongly associated with increased severity of COVID‐19. Based on the available evidence, it is recommended by a panel of experts that safe but stringent control of blood glucose, blood pressure, and lipids be carried out in patients with T2DM, measures that could potentially serve to decrease the severity of COVID‐19 should these patients contract the viral infection. Once the infection occurs, then attention should be directed to proper glycemic control with use of insulin and frequent monitoring of blood glucose levels.
Clinical and preclinical evidence of somatosensory involvement in amyotrophic lateral sclerosis
Authors: Riancho Javier , Paz‐Fajardo Lucía , López de Munaín Adolfo 
Published: July 2020

Amyotrophic lateral sclerosis (ALS) is the most common motor neuron neurodegenerative disease. Although it has been classically considered as a disease limited to the motor system, there is increasing evidence for the involvement of other neural and non‐neuronal systems. In this review, we will discuss currently existing literature regarding the involvement of the sensory system in ALS. Human studies have reported intradermic small fibre loss, sensory axonal predominant neuropathy, as well as somatosensory cortex hyperexcitability. In line with this, ALS animal studies have demonstrated the involvement of several sensory components. Specifically, they have highlighted the impairment of sensory–motor networks as a potential mechanism for the disease. The elucidation of these “non‐motor” systems involvement, which might also be part of the degeneration process, should prompt the scientific community to re‐consider ALS as a pure motor neuron disease, which may in turn result in more holistic research approaches.LINKED ARTICLESThis article is part of a themed issue on Recent advances in ALS pathogenesis and therapeutics. To view the other articles in this section visit http://onlinelibrary.wiley.com/doi/10.1111/bph.v178.6/issuetoc
Disadvantages of living in a populous neighborhood for sit‐and‐wait predators: Competition for space reduces pit‐trap size in antlion larvae
Authors: Farji‐Brener Alejandro G. , Juncosa‐Polzella Agostina S. , Tejada Daniela Madrigal , Centeno‐Alvarado Diego , Hernández‐Soto Mariana , Soto‐Huaira Mayori , Gutiérrez‐Cruz Sebastián 
Published: July 2020

AbstractThe study of how trap design responds to biotic and abiotic conditions can help to understand the selective forces affecting the foraging of trap‐building organisms. We experimentally tested whether pit design can be modified by intraspecific competition for space in larvae of Myrmeleon crudelis, a common sit‐and‐wait predator that digs conical pit traps in the soil to capture walking arthropods. In a tropical forest in Costa Rica, we measured pit dimensions, larval body size, and the level of competition (i.e., density of neighboring traps) in 40 antlion larvae. These larvae were then taken to the laboratory and allowed to build new traps in individual containers. We measured within‐individual changes in the size of traps in the field and in the laboratory, and related these to the level of competition experienced in the field. Larvae with relatively high levels of competition in the field showed a greater increase in the size of their pits in the laboratory. This change was independent of larval size. Larvae with none or few neighbors in the field showed little change in their pit sizes, whereas those with higher competition levels increased their diameter and depth up to 1,400% and 1,000%, respectively. Our results demonstrate that, at least in high‐density aggregations, pit design is restricted by competition in addition to the constraints imposed by body size. This work suggests that biotic interactions can play a role in the design of extended phenotypes in sit‐and‐wait predators that live in dense aggregations.
Coronavirus disease 2019 (COVID‐19) outcomes in HIV/AIDS patients: a systematic review
Authors: Cooper TJ , Woodward BL , Alom S , Harky A 
Published: July 2020

ObjectivesThe aim of the study was to systematically review current studies reporting on clinical outcomes in people living with HIV (PLHIV) infected with severe acute respiratory syndrome coronavirus 2 (SARS‐CoV‐2).MethodsWe conducted a systematic review using the Preferred Reporting Items for Systematic Reviews and Meta‐analysis (PRISMA) guidelines. A comprehensive literature search was conducted in Global Health, SCOPUS, Medline and EMBASE using pertinent key words and Medical Subject Headings (MeSH) terms relating to coronavirus disease 2019 (COVID‐19) and HIV. A narrative synthesis was undertaken. Articles are summarized in relevant sections.ResultsTwo hundred and eighty‐five articles were identified after duplicates had been removed. After screening, eight studies were analysed, totalling 70 HIV‐infected patients (57 without AIDS and 13 with AIDS). Three themes were identified: (1) controlled HIV infection does not appear to result in poorer COVID‐19 outcomes, (2) more data are needed to determine COVID‐19 outcomes in patients with AIDS and (3) HIV‐infected patients presenting with COVID‐19 symptoms should be investigated for superinfections.ConclusionsOur findings suggest that PLHIV with well‐controlled disease are not at risk of poorer COVID‐19 disease outcomes than the general population. It is not clear whether those with poorly controlled HIV disease and AIDS have poorer outcomes. Superimposed bacterial pneumonia may be a risk factor for more severe COVID‐19 but further research is urgently needed to elucidate whether PLHIV are more at risk than the general population.
International Council for Standardization in Haematology (ICSH) recommendations for laboratory measurement of ADAMTS13
Authors: Mackie Ian , Mancini Ilaria , Muia Joshua , Kremer Hovinga Johanna , Nair Sukesh , Machin Sam , Baker Ross 
Published: July 2020

AbstractThis guidance document was prepared on behalf of the International Council for Standardization in Haematology (ICSH), by the ADAMTS13 Assay Working Group, which comprises an international group of both clinical and laboratory experts. The document provides recommendations on best practice for the performance of ADAMTS13 assays in clinical laboratories. ADAMTS13 assays support the differential diagnosis of thrombotic microangiopathies and have utility in the management of thrombotic thrombocytopenic purpura (TTP). There are three types of assay: activity, antigen and autoantibody/inhibitor assays. Methods for activity assays differ in terms of sensitivity, specificity, precision and turnaround time. The most widely used assays involve VWF peptide substrates and either chromogenic ELISA or FRET techniques, although chemiluminescence assays and rapid screening tests have recently become available. Tests for autoantibodies and inhibitors allow confirmation of acquired, immune‐mediated TTP, while antigen assays may be useful in congenital TTP and as prognostic markers. In this document, we have attempted to describe ADAMTS13 assays and the conditions that affect them, as well as: blood collection, sample processing, quality control, standardization and clinical utility; recognizing that laboratories in different parts of the world have varying levels of sophistication. The recommendations are based on expert opinion, published literature and good clinical laboratory practice.
Global vegetation patterns of the past 140,000 years
Authors: Allen Judy R. M. , Forrest Matthew , Hickler Thomas , Singarayer Joy S. , Valdes Paul J. , Huntley Brian 
Published: July 2020

AbstractAimInsight into global biome responses to climatic and other environmental changes is essential to address key questions about past and future impacts of such changes. By simulating global biome patterns 140 ka to present, we aimed to address important questions about biome changes during this interval.LocationGlobal.TaxonSpermatophyta.MethodsUsing the LPJ‐GUESS dynamic global vegetation model, we made 89 simulations driven using ice‐core atmospheric CO2 concentrations, Earth's obliquity, and outputs from a pre‐industrial and 88 palaeoclimate experiments run using HadCM3. Experiments were run for 81 time slices between 1 and 140 ka, seven ‘hosing’ experiments also being run, using a 1‐Sv freshwater flux to the North Atlantic, for time slices corresponding to Heinrich Events H0–H6. Using a rule‐based approach, based on carbon mass and leaf area index of the LPJ‐GUESS plant functional types, the biome was inferred for each grid cell. Biomes were mapped, and the extent and total vegetation biomass of each biome, and total global vegetation biomass, estimated.ResultsSubstantial changes in biome extents and locations were found on all vegetated continents. Although the largest magnitude changes were in Eurasia, important changes were seen in tropical latitudes and the Southern Hemisphere. Total global extent of most biomes varied on multi‐millennial (orbital) time scales, although some (e.g. Tropical Raingreen Forest) responded principally to the c. 100‐kyr glacial–interglacial cycle and others (e.g. Temperate Broad‐leaved Evergreen Forest) mainly to the c. 20‐kyr precession cycle. Many also responded to millennial contrasts between stadial (‘hosing’) and interstadial climates, with some (e.g. Tropical Evergreen Forest) showing stronger responses than to the multi‐millennial changes.Main conclusionsNo two time slices had identical biome patterns. Even equivalent Holocene and last interglacial time slices, and the last and penultimate glacial maxima, showed important differences. Only a small proportion of global land area experienced no biome change since 140 ka; many places experienced multiple biome changes. These modelling experiments provided little evidence for long‐term biome stability.
Cycles of trans‐Arctic dispersal and vicariance, and diversification of the amphi‐boreal marine fauna
Authors: Laakkonen Hanna M. , Hardman Michael , Strelkov Petr , Väinölä Risto 
Published: July 2020

AbstractThe amphi‐boreal faunal element comprises closely related species and conspecific populations with vicarious distributions in the North Atlantic and North Pacific basins. It originated from an initial trans‐Arctic dispersal in the Pliocene after the first opening of the Bering Strait, and subsequent inter‐oceanic vicariance through the Pleistocene when the passage through the Arctic was severed by glaciations and low sea levels. Opportunities for further trans‐Arctic dispersal have risen at times, however, and molecular data now expose more complex patterns of inter‐oceanic affinities and dispersal histories. For a general view on the trans‐Arctic dynamics and of the roles of potential dispersal–vicariance cycles in generating systematic diversity, we produced new phylogeographic data sets for amphi‐boreal taxa in 21 genera of invertebrates and vertebrates, and combined them with similar published data sets of mitochondrial coding gene variation, adding up to 89 inter‐oceanic comparisons involving molluscs, crustaceans, echinoderms, polychaetes, fishes and mammals. Only 39% of the cases correspond to a simple history of Pliocene divergence; in most taxonomical groups, the range of divergence estimates implies connections through the entire Pliocene–Pleistocene–Holocene time frame. Repeated inter‐oceanic exchange was inferred for 23 taxa, and the latest connection was usually post‐glacial. Such repeated invasions have usually led to secondary contacts and occasionally to widespread hybridization between the different invasion waves. Late‐ or post‐glacial exchange was inferred in 46% of the taxa, stressing the importance of the relatively recent invasions to the current diversity in the North Atlantic. Individual taxa also showed complex idiosyncratic patterns and histories, and several instances of cryptic speciation were recognized. In contrast to a simple inter‐oceanic vicariance scenario underlying amphi‐boreal speciation, the data expose complex patterns of reinvasion and reticulation that complicate the interpretation of taxon boundaries in the region.
“The challenge of joining all the pieces together” – Nurses’ experience of palliative care for older people with advanced dementia living in residential aged care units
Authors: Pennbrant Sandra , Hjorton Cecilia , Nilsson Caroline , Karlsson Margareta 
Published: July 2020

AbstractAims and objectivesTo describe nurses’ experiences of palliative care for older people with advanced dementia living in residential aged care units.BackgroundDementia is a global health problem and the number of older people with dementia who need palliative care is increasing. Previous research has revealed that care for older people with dementia in the final stage of life is usually complex. However, little is known about how nurses experience palliative care for older people with advanced dementia living in residential aged care units.MethodNine individual, semi‐structured face‐to‐face interviews with nurses working in residential aged care units for older people with advanced dementia in palliative care in Western Sweden were analysed using qualitative inductive content analysis. The COREQ checklist was followed.ResultsThe nurses considered that palliative care for older people with advanced dementia is a complex and challenging form of care. In particular, they identified three challenges that must be met: developing specialised knowledge and skills, developing teamwork as a working method and creating a caring relationship.ConclusionsThe results of our analysis indicate that if nurses are aware of and understand that the challenges are essential for “joining all the pieces together,” the palliative care for older people with advanced dementia may become a positive experience for nurses and may increase their sense of satisfaction and security in their professional role.Relevance to clinical practiceFor the palliative care to be successful, the nurses need to “join all the pieces together,” that is succeed in developing specialised knowledge and skills, developing teamwork as a working method and creating a caring relationship to establish a person‐centred care with the older person with advanced dementia and with his or her relatives.
Supplementation of diets with tannins from Chestnut wood or an extract from Stevia rebaudiana Bertoni and effects on in vitro rumen fermentation, protozoa count and methane production
Authors: Sarnataro Chiara , Spanghero Mauro , Lavrenčič Andrej 
Published: July 2020

AbstractThe aim of the trial was to evaluate the effect of dietary additions of Stevia rebaudiana Bertoni extract (SB) and Chestnut wood tannin (CWT) on the in vitro rumen fermentability, protozoal population and methane yield. Both plant products were tested at 3 different levels of inclusion (0.75, 1.50 and 3.00% of incubated dry matter, DM) in a total mixed ration (TMR) for ruminants by using rumen batch culture systems and a rumen inoculum collected from sheep. Total volatile fatty acid concentration, their proportions and gas production were not modified by the plant extracts inclusion, except a significant linear increment of gas production at 24 hr for SB (p = .049). Ammonia concentration decreased (p < .05) of about 17% when 1.50 or 3.00% of CWT were included into TMR. Rumen protozoa population was depressed by the SB inclusion (p = .002) with a maximum reduction of 40% at the highest SB dosage, whereas CWT negatively affected total protozoa counts (−19%) only at the dose of 3.00%. In vitro DM and NDF degradability were not affected by the supplementation of SB and CWT, as well as the methane yield. Thus, the addition of SB and CWT decreases the in vitro protozoa population of the rumen with different intensity and without effects on fermentation parameters, apart from a reduction of nitrogen degradability caused by CWT. Despite the effect on protozoa, no decreasing effect on methane production was detected.
Psychological interventions to improve sleep in college students: A meta‐analysis of randomized controlled trials
Authors: Saruhanjan Karina , Zarski Anna‐Carlotta , Bauer Tobias , Baumeister Harald , Cuijpers Pim , Spiegelhalder Kai , Auerbach Randy P. , Kessler Ronald C. , Bruffaerts Ronny , Karyotaki Eirini , Berking Matthias , Ebert David Daniel 
Published: July 2020

SummarySleep disturbances and insomnia are common in college students, and reduce their quality of life and academic performance. The aim of this meta‐analysis was to evaluate the efficacy of psychological interventions aimed at improving sleep in college students. A meta‐analysis was conducted with 10 randomized controlled trials with passive control conditions (N = 2,408). The overall mean effect size (Hedges’ g) of all sleep‐related outcomes within each trial was moderate to large (g = 0.61; 95% confidence interval: 0.41−0.81; numbers‐needed‐to‐treat = 3). Effect sizes for global measures of sleep disturbances were g = 0.79; 95% confidence interval: 0.52−1.06; and for sleep‐onset latency g = 0.65; 95% confidence interval: 0.36−0.94. The follow‐up analyses revealed an effect size of g = 0.56; 95% confidence interval: 0.45−0.66 for the combined sleep‐related outcomes based on three studies. No significant covariates were identified. These results should be interpreted cautiously due to an overall substantial risk of bias, and in particular with regard to blinding of participants and personnel. Nevertheless, they provide evidence that psychological interventions for improving sleep are efficacious among college students. Further research should explore long‐term effects and potential moderators of treatment efficacy in college students.