bluuebunny/crossref_metadata_2025_split huggingface dataset:
Elevating Financial Reporting Beyond a Mere Compliance Instrument*
Authors: Smieliauskas WALLY , Craig RUSSELL , Amernic JOEL 
Published: November 2021

ABSTRACTWe highlight how complying with detailed professional accounting rules can lead to lies and undermine the overall objectives of financial reporting. We do so by conducting a retrospective analysis (using the argumentation concepts of premise, qualifier, data, and conclusions) of the reasoning of the two expert accounting witnesses in the criminal trial in 2006 of Enron's president (Lay) and CEO (Skilling). We make two recommendations that are intended to elevate financial reporting beyond a mere compliance instrument and to help it conform better with the idea of fair presentation. First, we call for the objectives of financial reporting to be installed as the overarching premise in a conceptual framework (CF) for GAAP‐based financial reporting. The remainder of the CF should provide essential guidance to meet those objectives. Second, we recommend that the needs of users of financial reports should be prioritized by developing ethical forecasting principles and better ways of assessing and reporting the accounting estimation uncertainties that are identified in the IASB's (2018) revised CF. We contend that a CF with the more detailed standards should guide professional judgment on the concept of accounting risk and provide guidance on an acceptable level of this risk for various line items on the financial statements. Ideally, accounting risk should be less than 0.50 so that the probability that the reported number is materially accurate is at least 0.50. This requirement is necessary for the various types of accounting estimates to be sufficiently truthful for ethical financial reporting. This will render GAAP and financial reporting more reliant on cogent reasoning and argumentation.
Characterization of an incipient granulosa cell tumour in a Holstein cow: Steroid hormone receptors and coregulators expression
Authors: Belotti Eduardo M. , Sacco Sofía C. , Stassi Antonela F. , Notaro Ulises S. , Angeli Emmanuel , Etchevers Lucas , Chiaraviglio Juan A. , Ortega Hugo H. , Salvetti Natalia R. 
Published: November 2021

AbstractThe objective of this study was to describe a case of a granulosa cell tumour (GCT) of incipient formation and to characterize it by its immunohistochemical pattern and hormonal profile. The case presented corresponds to a 7‐year‐old Holstein cow without reproductive disorders. No alterations were observed at rectal palpation, neither in the ultrasonography nor in the hormonal profile. A GCT concomitant with normal follicular development was diagnosed. Through a panel of immunohistochemical markers, a highly differentiated pattern could be determined in the GCT, which preserves the expression of steroid receptors (ESR1, ESR2 and PR) typical of granulosa cells, but does not express the enzymes for the synthesis of androgens (CYP17A1) and oestrogens (CYP19A1). In addition, the expression of co‐regulators of steroid hormone receptors and neuroendocrine markers was described for the first time in a GCT in cattle. These results increase the information about GCTs in cattle before the ovarian function is compromised.
‘Just keep taking them, keep hoping they’ll work’: A qualitative study of adhering to medications for multimorbidity
Authors: Foley Louise , Hynes Lisa , Murphy Andrew W. , Molloy Gerard J. 
Published: October 2021

ObjectiveCompared to single diseases, health psychology reflects many areas of medical research by affording relatively less attention to the experiences of people self‐managing multiple co‐occurring conditions and, in particular, the experience of managing the associated complex medication regimens. This study aimed to explore the experience of self‐managing multimorbidity among older adults, with a focus on medication adherence.DesignA qualitative approach was taken, using individual semi‐structured interviews.MethodsSixteen people with complex multimorbidity aged 65 years or older were recruited through general practice to take part in semi‐structured interviews. Data were analysed following guidelines for reflexive thematic analysis.ResultsTwo themes were generated, with each theme comprising three subthemes. Theme one represents the amplified burden arising from multimorbidity that leads to unique challenges for self‐management, such as integrating multiple medications into daily life, accumulating new symptoms and treatments, and managing evolving medication regimens. Theme two represents pathways towards relief that reduce this burden and promote medication adherence, such as prioritising certain conditions and treatments, resigning to the need for multiple medications, and identifying and utilising adherence supports.ConclusionsWe identified factors relevant to medication adherence for older adults with multimorbidity that go beyond single‐disease influences and account for the amplified experience of chronic disease that multimorbidity can produce for some people. While evidence of single‐disease influences remains fundamental to tailoring behavioural interventions to individuals, the impact of multimorbidity on medication adherence should be accounted for in research and practice.
They should have known better: The roles of negligence and outcome in moral judgements of accidental actions
Authors: Nobes Gavin , Martin Justin W. 
Published: October 2021

AbstractTwo experiments were conducted to investigate the relative influence of agents’ negligence and their actions’ unintended outcomes on moral judgements. In Study 1, 343 participants were asked in an online questionnaire about a driver whose level of negligence, and the severity of the outcome, were varied systematically. Each judged how much punishment and blame the driver deserved, and rated her negligence, causal responsibility, and intentionality. In Study 2, 341 participants completed the same questionnaire, and also judged the driver’s wrongness and the outcome’s severity. In both studies, judgements were strongly influenced by negligence; blame was also affected by causal responsibility, and wrongness by intention, but the relatively slight outcome effect on blame and wrongness was largely mediated by negligence. In contrast, both negligence and outcome had substantial effects on punishment judgements; most participants assigned high levels of punishment when, and only when, the outcome was negative and the agent was negligent. These findings shed light on the intriguing phenomenon of moral luck, and indicate that it applies more to punishment judgements than to blame and wrongness. They also indicate that when no negligence information is provided in the description of accidents (as in many previous studies), participants often attribute negligence to agents and judge them accordingly. It seems that the effect of outcome on moral judgements has often been overestimated by researchers, and that of negligence underestimated.
Impact of counselling provision in primary schools on child and adolescent mental health service referral rates: a longitudinal observational cohort study
Authors: Grant Claire , Blackburn Ruth , Harding Duncan , Golden Sarah , Toth Katalin , Scott Stephen , Ford Tamsin , Downs Johnny 
Published: November 2021

BackgroundIn the United Kingdom, schools play an increasingly important role in supporting young peoples’ mental health. While there is a growing evidence base to support the effectiveness of school‐based interventions, less is known about how these provisions impact on local Child and Adolescent Mental Health Service (CAMHS) referral rates. There is a concern that an increase in school‐based provision might lead to an increase in CAMHS referrals and overwhelm services. We aimed to examine the longitudinal association between Place2Be counselling provision in primary schools on CAMHS referral rates in South London.MethodThis was a retrospective cohort study using linked data from the National Pupil Database (NPD) and CAMHS referrals to the South London and Maudsley’s NHS Foundation Trust (SLaM) identified through the Clinical Record Interactive Search (CRIS) tool. The cohort included a total of 285 state‐maintained primary schools in four London boroughs for the academic years of 2007–2012. During the study period, 23 of these schools received school‐based mental health provision from Place2Be. The primary outcome was the incident rate ratio (IRR) of school‐level accepted CAMHS referrals in 2012/13 in schools with, or without, Place2Be provision.ResultsThere was no significant association between elevated rates of CAMHS referral and Place2Be provision, even after comprehensive adjustment for school‐level and pupil characteristics (IRR 0.91 (0.67–1.23)). School‐level characteristics, including higher proportion of white‐British pupils (IRR 1.009 (1.002–1.02)), medical staff ratio (IRR 6.49 (2.05–20.6)) and poorer Ofsted school inspection ratings (e.g. IRR 1.58 (1.06–2.34) for ‘Requires Improvement’ vs. ‘Outstanding’) were associated with increased CAMHS referral rates.ConclusionsPlace2Be provision did not result in increased specialist mental health referrals; however, other school‐level characteristics did. Future research should investigate pupils’ Place2Be clinical outcomes, as well the outcomes of individuals referred to CAMHS to better understand which needs are being met by which services.
The comfort assessment in healthy adults during constant‐flow mode in noninvasive ventilator
Authors: Yao Juanjuan , Li Wei , Peng Mengmeng , He Kaixin , Ma Dedong , Lu Hongxiu 
Published: November 2021

AbstractBackgroundFrom the point of view of machine construction and hydrodynamics, this paper innovatively proposes that the essence of high‐flow nasal cannula (HFNC) is a constant‐flow mode in noninvasive ventilator (NIVCFM). This study enrolled healthy adults as study subjects to assess the subjective comfort assessed by visual analog scoring scale of NIVCFM/HFNC and objective comfort measured by the noise level generated by NIVCFM/HFNC, aiming to provide a scientific basis for the rational clinical application of NIVCFM/HFNC.MethodsForty‐four healthy adults participated in this study. The noise generated by NIVCFM/HFNC is measured, and the comfort is evaluated during NIVCFM delivery at flow rates of 0, 5, 10, 15, 20, 25, 30, 35, 40, 45, 50, 55, and 60 L/min.ResultsWhen the ventilator flow rate is 60 L/min, the maximum noise is 65.9 dB, increasing noise by 23.7 dB from a baseline of 42.2 dB at the flow rate of 0 L/min. There was a strong nonlinear positive correlation between the noise level and the flow rates. The median score for dry mouth, nose or throat, dysphagia, sore throat, and other discomfort was 0. The median score for dyspnea was 0 at 0–30 L/min, 1 at 35–55 L/min, and 2 at 60 L/min.ConclusionsThe grater the flow rate, the greater the noise generated by NIVCFM/HFNC (<65.9 dB). The maximum flow rate that most healthy adults can able to tolerate is 30 L/min, and the main discomfort is dyspnea.
Cardiovascular events and safety outcomes associated with remdesivir using a World Health Organization international pharmacovigilance database
Authors: Jung Se Yong , Kim Min Seo , Li Han , Lee Keum Hwa , Koyanagi Ai , Solmi Marco , Kronbichler Andreas , Dragioti Elena , Tizaoui Kalthoum , Cargnin Sarah , Terrazzino Salvatore , Hong Sung Hwi , Abou Ghayda Ramy , Kim Nam Kyun , Chung Seo Kyoung , Jacob Louis , Salem Joe‐Elie , Yon Dong Keon , Lee Seung Won , Kostev Karel , Kim Ah Young , Jung Jo Won , Choi Jae Young , Shin Jin Soo , Park Soon‐Jung , Choi Seong Woo , Ban Kiwon , Moon Sung‐Hwan , Go Yun Young , Shin Jae Il , Smith Lee 
Published: October 2021

AbstractOn October 2020, the US Food and Drug Administration (FDA) approved remdesivir as the first drug for the treatment of coronavirus disease 2019 (COVID‐19), increasing remdesivir prescriptions worldwide. However, potential cardiovascular (CV) toxicities associated with remdesivir remain unknown. We aimed to characterize the CV adverse drug reactions (ADRs) associated with remdesivir using VigiBase, an individual case safety report database of the World Health Organization (WHO). Disproportionality analyses of CV‐ADRs associated with remdesivir were performed using reported odds ratios and information components. We conducted in vitro experiments using cardiomyocytes derived from human pluripotent stem cell cardiomyocytes (hPSC‐CMs) to confirm cardiotoxicity of remdesivir. To distinguish drug‐induced CV‐ADRs from COVID‐19 effects, we restricted analyses to patients with COVID‐19 and found that, after adjusting for multiple confounders, cardiac arrest (adjusted odds ratio [aOR]: 1.88, 95% confidence interval [CI]: 1.08–3.29), bradycardia (aOR: 2.09, 95% CI: 1.24–3.53), and hypotension (aOR: 1.67, 95% CI: 1.03–2.73) were associated with remdesivir. In vitro data demonstrated that remdesivir reduced the cell viability of hPSC‐CMs in time‐ and dose‐dependent manners. Physicians should be aware of potential CV consequences following remdesivir use and implement adequate CV monitoring to maintain a tolerable safety margin.
Host phylogenetic diversity predicts the global extent and composition of tree pests
Authors: Gougherty Andrew V. , Davies T. Jonathan 
Published: October 2021

AbstractTree pests cause billions of dollars of damage annually; yet, we know little about what limits their regional composition and distribution. Here, we model the co‐occurrence of 4510 pests and 981 tree host genera spread across 233 countries. We show the composition of tree pests is primarily driven by the phylogenetic composition of host trees, whereas effects of climate and geography tend to be more minor. Pests that utilise many hosts tend to be more widespread; however, most pests do not fill the geographic range of their hosts—indicating that many pests could expand their extents if able to overcome barriers limiting their current distribution. Our results suggest that the establishment of pests in new regions may be largely dictated by the presence of suitable host trees, but more work is needed to fully understand the influences climate has on the distributions of individual pest species.
Charred and chewed chalkies: Effects of fire and herbivory on the reintroduction of an endangered wattle
Authors: Read John , Guerin Jenny , Duval Daniel , Moseby Katherine 
Published: November 2021

SummaryHerbivory can threaten the persistence of palatable plant species and the fauna communities dependent upon diverse and structurally complex post‐fire regeneration. This study compared the introduction success of the nationally Endangered Chalky Wattle (Acacia cretacea) in the South Australian mallee under different fire and browsing treatments. Recruitment from both seed and seedlings was enhanced by fire and was absolutely conditional on protection from herbivory, even though domestic stock were excluded and numbers of kangaroos, goats and rabbits were lower than regional averages. Several other fire‐responsive plant species, including the ecologically important Porcupine Grass or spinifex (Triodia irritans), which provides habitat for threatened fauna, also benefited from herbivore exclusion. Conservation of wild populations of Chalky Wattle and other palatable fire‐responsive plants, and the ecosystem processes they enable, is likely to be conditional on significant and sustained reduction in herbivore populations, especially kangaroos, following wildfires or control burns in the mallee.
Growth of the Black Wallaby (Wallabia bicolor) population at the Cranbourne Gardens (Royal Botanic Gardens Victoria), after the implementation of fox control
Authors: Coates Terry D. 
Published: November 2021

SummaryCoincident with a decade of introduced predator suppression, there was an increase in populations of a range of native mammals at the Royal Botanic Gardens Victoria (Cranbourne). A small, regionally significant population of the Black Wallaby (Wallabia bicolor) grew exponentially from an estimated 0.6 individuals km−2 in 2001 to more than 70 km−2 in 2013. The measured mean annual instantaneous rate of increase derived from a regular spotlight survey was ˜0.37 and extrapolates to a doubling of the population approximately every 2 years. There was little indication that growth was abating as the population increased. Modelling predicted that in the absence of a decline in fertility or natural increase in mortality one third of the population would need to be shed annually to moderate or reverse growth and allow vegetation communities and small mammal habitats to recover.
Mechanism of sound production by the Chinese grasshopper Acrida cinerea (Orthoptera: Acrididae) during flight
Authors: Kuga Tatsuru , Kasuya Eiiti 
Published: November 2021

AbstractMany species of grasshoppers in subfamilies Oedipodinae, Gomphocerinae and Acridinae make sounds when they escape by flying. We carried out four kinds of experiments with the Chinese grasshopper, Acrida cinerea (Orthoptera: Acrididae: Acridinae), whose males often make sounds while flying, to examine the mechanism of sound production during flight by grasshoppers. First, we recorded high‐speed video and audio of the tethered flight of the males and found that they produced sounds when they clapped their hindwings together at the end of the upstroke. Second, we recorded the tethered flights of the males when we prevented them from clapping their hindwings to clarify whether the hindwing clapping produced the sounds, and we found that the obstruction of clapping hindwings prevented sound production by the males. Third, we recorded the free flight of the males and determined whether the sound produced by clapping hindwings was not specific to the tethered condition. The males clapped their hindwings during free flight, and sounds were produced when they clapped their hindwings. Finally, we observed the tethered and free flights of the females because the possibility of crepitation flight by the females existed, and we found that sound was produced by females clapping their hindwings during flight. These results showed that male A. cinerea make sounds during flight by clapping their hindwings, and females also have the ability to make sounds by using the same mechanism. This study provides the first experimental evidence on the mechanism of sound production during flight through observing the behaviors of grasshoppers.
Testosterone, signal coloration, and signal color perception in male zebra finch contests
Authors: Green P. A. , George E. M. , Rosvall K. A. , Johnsen S. , Nowicki S. 
Published: November 2021

AbstractMany animals use assessment signals to resolve contests over limited resources while minimizing the costs of those contests. The carotenoid‐based orange to red bills of male zebra finches (Taeniopygia guttata) are thought to function as assessment signals in male–male contests, but behavioral analyses relating contest behaviors and outcomes to bill coloration have yielded mixed results. We examined the relationship between bill color and contests while incorporating measurements of color perception and testosterone (T) production, for an integrative view of aggressive signal behavior, production, and perception. We assayed the T production capabilities of 12 males in response to a gonadotropin‐releasing hormone (GnRH) challenge. We then quantified the initiation, escalation, and outcome of over 400 contests in the group, and measured bill color using calibrated photography. Finally, because signal perception can influence signal function, we tested how males perceive variation in bill coloration, asking if males exhibit categorical perception of bill color, as has been shown recently in female zebra finches. The data suggest that males with greater T production capabilities than their rivals were more likely to initiate contests against those rivals, while males with redder bills than their rivals were more likely to win contests. Males exhibited categorical color perception, but individual variation in the effect of categorical perception on color discrimination abilities did not predict any aspects of contest behavior or outcomes. Our results are consistent with the hypotheses that T plays a role in zebra finch contests and that bill coloration functions as an aggressive signal. We suggest future approaches, based on animal contest theory, for how links among signals, perception, and assessment can be tested.
Attention deep learning‐based large‐scale learning classifier for Cassava leaf disease classification
Authors: Ravi Vinayakumar , Acharya Vasundhara , Pham Tuan D. 
Published: November 2021

AbstractCassava is a rich source of carbohydrates, and it is vulnerable to virus diseases. Literature survey shows that the image recognition and integrated deep learning approach is successfully employed for Cassava leaf disease classification. Mostly, transfer learning based on a convolutional neural network (CNN) models were successfully applied for Cassava leaf disease classification. However, existing approaches are not effective in identifying the tiny portion of the disease in the overall leaf area. Identifying and focussing on regions affected by the disease is vital to achieving a good classification accuracy. An attention‐based approach is integrated into pretrained CNN‐based EfficientNet models to locate and identify the tiny infected regions in Cassava leaf. Penultimate layer features of attention‐based EfficientNet models such as A_EfficientNetB4, A_EfficientNetB5, and A_EfficientNetB6 were extracted. Next, the dimensionality of the extracted features was reduced using kernel principal component analysis. The reduced features were fused and passed into a stacked ensemble meta‐classifier for Cassava leaf disease classification. A stacked ensemble meta‐classifier is a two‐stage approach in which the first stage employs random forest and support vector machine (SVM) for prediction followed by logistic regression for classification. Detailed investigation and analysis of the proposed method, attention, and non‐attention‐based approaches with CNN pretrained models were tested using a publicly available benchmark dataset of Cassava leaf disease images. The proposed method achieved better performances in all experiments than several existing methods as well as various attention and non‐attention‐based CNN pretrained models. The proposed approach can be used as a deployable tool for Cassava leaf disease classification in agricultural field.
Dielectric and microwave absorption properties of polymer‐derived TiC/SiC/SiOC multiphase ceramics in X band
Authors: Zhang Qing , Ye Fang , Duan Wenyan , Cheng Laifei , Zhang Litong 
Published: October 2021

AbstractPolymer‐derived TiC/SiC/SiOC ceramics were prepared using tetrabutyl titanate (TBT)‐modified polysiloxane (PSO) as precursor. The effects of heat treatment temperature and TBT content in precursor on the microstructure, phase composition, and microwave absorbing properties of TiC/SiC/SiOC ceramics were investigated. The crystallinity of the ceramics increases with the increase of heat treatment temperature. With the increase of TBT content, the TiC content of the ceramics increases and the SiC content decreases. When the TBT content ranges from 1 to 5 wt.%, the increase of TBT content has little effect on the real part of the dielectric constant of TiC/SiC/SiOC ceramics. When the TBT content is 7 wt.%, the imaginary part of the dielectric constant of the ceramics changes. For TiC/SiC/SiOC ceramic obtained from the pyrolysis of PSO‐TBT precursor with 7 wt.% TBT, the dielectric constant is within the target electromagnetic parameters. Therefore, it has an effective absorption bandwidth of 4.2 GHz, covering the entire X band, showing an excellent microwave absorbing performance.