bluuebunny/crossref_metadata_2025_split huggingface dataset:
Practice Briefing A note on auditing fair value of investment properties
Authors: Nordlund Bo , Lorentzon Johan , Lind Hans 
Published: February 2021

PurposeThe purpose of this article is to study how fair values in financial reports are audited.Design/methodology/approachThe study is a qualitative case study based on in-depth interviews.FindingsOne important finding is that auditors anchor in the figure presented by the company, and despite the auditing efforts, there is a substantial risk of management bias in the fair values reported. There is a risk for confirmation bias.Research limitations/implicationsRelatively, few respondents were employed in this study, but their background and competence lead to the assessment that the study provides a representative picture of what is being investigated.Practical implicationsAuditors may need to develop ways of performing auditing of fair values to reduce the risks identified in this study.Social implicationsThis study presents a perspective of the auditing process enabling an evaluation of the quality of fair value estimates regarding investment properties in the financial reports. This study also provides users of financial reports as investors, bankers and other institutions with an enhanced understanding of reported estimates of fair (market) values.Originality/valueVery few studies have investigated how auditors evaluate fair values of investment properties. This study contributes by giving users of financial reports an enhanced understanding of the quality of reported estimates of fair (market) values.
pH neutralization of textile industry wastewater for effective recycling
Authors: Ramesh Kumar Manickam , Malathy Ramalingam , Paramasivam Sundararajan , Chung Ill-Min , Kim Seung-Hyun , Mayakrishnan Prabakaran 
Published: February 2021

Purpose
The textile industry is one of the largest and most important industrial sectors in India. Because the textile industry consumes large quantities of water and produces highly polluted water discharge, its environmental impact is high. Water is expensive to use, treat and dispose of. Therefore, water conservation and reuse are critical necessity for the textile industry because decreasing water and wastewater treatment and recycling costs can be beneficial.

Design/methodology/approach
This research neutralized the pH during dyeing industry wastewater treatment. The system should be robust to erroneous sensor measurements. A pH meter was developed and used to monitor the pH of wastewater hourly before and after HCl treatment.

Findings
HCl was used to neutralize the pH of wastewater from 9 to 7.5. The amount of HCl was optimized depending on the wastewater. Three wastewater treatment methods were used, namely, HCl, wash water and reverse osmosis (RO) treatments. The HCl treatment was the most effective for decreasing the pH; the wash water treatment was the most effective for decreasing the total dissolved solids (TDS), total suspended solids (TSS) total hardness and chemical oxygen demand; and the RO treatment was the most effective for decreasing the biochemical oxygen demand, TDS, TSS, total hardness and Cl− concentration.

Originality/value
The pH should be monitored during the textile dyeing because the addition of color to textile fabrics is the most effective at neutral pH. This study evaluated several parameters of wastewater, including pH, color, TSS and TDS. The fabricated digital pH meter provided superior results than conventional measuring devices. The goal was to maintain a neutral pH during dyeing and recycle wastewater to improve environmental sustainability. The newly developed digital pH meter was less expensive and more precise than traditional pH meters. Before reusing and recycling, wastewater underwent ultrafiltration and RO treatment.
Artificial red blood cells increase large vessel wall damage and decrease surrounding dermal tissue damage in a rabbit auricle model after subsequent flashlamp‐pumped pulsed‐dye laser treatment
Authors: Shimanouchi Kae , Rikihisa Naoaki , Saito Yoshiaki , Iuchi Kaito , Tsumura Norimichi , Sakai Hiromi , Mitsukawa Nobuyuki 
Published: February 2021

AbstractArtificial red blood cells (i.e. hemoglobin [Hb] vesicles [Hb‐Vs]) function effectively as photosensitizers in flashlamp‐pumped pulsed‐dye laser (PDL) treatment for port‐winestains in animal models. Hb‐Vs deliver more Hb to the vicinity of the endothelial cells. Both Hb‐Vs and red blood cells absorb the laser energy and generate heat, supporting the removal of very small blood vessels and deeper subcutaneous blood vessels with PDL irradiation in in vivo experiments. Here, we analyzed the photosensitizing effect of Hb‐Vs in PDL irradiation on large blood vessels and surrounding soft tissues. We histopathologically analyzed markers of damage to the large vessels and surrounding dermal tissue in a rabbit auricle model following PDL irradiation alone or subsequent to the addition of intravenous Hb‐V injection. Markers were graded on a five‐point scale and statistically compared. The changes in laser light absorption and reflection in a human skin model caused by the administration of Hb‐Vs were evaluated using Monte Carlo light‐scattering programs. Histological markers of damage to blood vessels were significantly greater in Hb‐V‐injected arteries and veins measuring 1–3 mm in diameter as compared with the controls. However, Hb‐V injection significantly reduced PDL‐induced necrosis and hemorrhage in the surrounding tissues. During computer simulation, photon absorption increased within the vessel layer and decreased around the layer. Intravenous Hb‐Vs increase the extent of damage in larger vessel walls but significantly reduce damage to the surrounding skin after subsequent PDL irradiation. These beneficial effects are the result of improving vessel selectivity by Hb‐Vs in vessels. Hb‐V administration prior to PDL irradiation therapy could mechanically improve the outcomes and safety profiles of port‐wine stain treatment protocols.
Mangrove diversity enhances plant biomass production and carbon storage in Hainan island, China
Authors: Bai Jiankun , Meng Yuchen , Gou Ruikun , Lyu Jiacheng , Dai Zheng , Diao Xiaoping , Zhang Hongsheng , Luo Yiqi , Zhu Xiaoshan , Lin Guanghui 
Published: February 2021

Abstract

Mangrove forests, one of the highest carbon density ecosystems, are very different from other forests as they occupy saline and tidal habitats. Although previous studies in forests, shrublands and grasslands have shown a positive effect of biodiversity on plant biomass and carbon storage, it remains unclear whether this relation to biodiversity also exists in mangrove forests.

Here, we evaluate the possible effects of mangrove species diversity, structural characteristics and environmental factors on mangrove biomass production and carbon storage, using survey data from 234 field plots of 30 transects in the mangrove forests along the coastlines of Hainan Island, China, during 2017 and 2018.

We found that mangrove species diversity had a positive effect, not only on mangrove biomass production but also on soil carbon storage. This positive effect was more strongly evident in the forest communities than in either the shrub communities or forest‐shrub mixed communities, with the forest type having the biggest mangrove biodiversity and carbon storage. Besides, the diversity effect was affected by structural characteristics, namely, mangrove biomass increased exponentially with tree stem diameter and decreased with tree density. Furthermore, we observed a resource‐dependent mediation of the mangrove ecosystem when linking diversity to biomass. The areas with high soil Nitrogen content and Mean annual precipitation (MAP) showed higher mangrove biomass and carbon storage. This suggests that the spatial pattern of mangrove carbon storage and diversity was driven by both climate factors (MAP) and soil fertility (soil N).

To our knowledge, this is the first study based on an intensive field survey that has verified the positive effect of biodiversity on mangrove biomass and carbon storage. Our findings suggest that mangrove forests with greater diversity also have higher carbon storage capacities and conservation potential. Thus, biodiversity conservation is crucial for mangroves to mitigate the greenhouse effect. Our findings strengthen the understanding of the diversity effects on mangrove ecosystem services and have important implications for mangrove restoration and conservation.

A free Plain Language Summary can be found within the Supporting Information of this article.
Elk migration influences the risk of disease spillover in the Greater Yellowstone Ecosystem
Authors: Rayl Nathaniel D. , Merkle Jerod A. , Proffitt Kelly M. , Almberg Emily S. , Jones Jennifer D. , Gude Justin A. , Cross Paul C. 
Published: February 2021

Abstract

Wildlife migrations provide important ecosystem services, but they are declining. Within the Greater Yellowstone Ecosystem (GYE), some elk Cervus canadensis herds are losing migratory tendencies, which may increase spatiotemporal overlap between elk and livestock (domestic bison Bison bison and cattle Bos taurus), potentially exacerbating pathogen transmission risk.

We combined disease, movement, demographic and environmental data from eight elk herds in the GYE to examine the differential risk of brucellosis transmission (through aborted foetuses) from migrant and resident elk to livestock.

For both migrants and residents, we found that transmission risk from elk to livestock occurred almost exclusively on private ranchlands as opposed to state or federal grazing allotments. Weather variability affected the estimated distribution of spillover risk from migrant elk to livestock, with a 7%–12% increase in migrant abortions on private ranchlands during years with heavier snowfall. In contrast, weather variability did not affect spillover risk from resident elk.

Migrant elk were responsible for the majority (68%) of disease spillover risk to livestock because they occurred in greater numbers than resident elk. On a per‐capita basis, however, our analyses suggested that resident elk disproportionately contributed to spillover risk. In five of seven herds, we estimated that the per‐capita spillover risk was greater from residents than from migrants. Averaged across herds, an individual resident elk was 23% more likely than an individual migrant elk to abort on private ranchlands.

Our results demonstrate links between migration behaviour, spillover risk and environmental variability, and highlight the utility of integrating models of pathogen transmission and host movement to generate new insights about the role of migration in disease spillover risk. Furthermore, they add to the accumulating body of evidence across taxa that suggests that migrants and residents should be considered separately during investigations of wildlife disease ecology. Finally, our findings have applied implications for elk and brucellosis in the GYE. They suggest that managers should prioritize actions that maintain spatial separation of elk and livestock on private ranchlands during years when snowpack persists into the risk period.
Sexual selection and personality: Individual and group‐level effects on mating behaviour in red junglefowl
Authors: Roth Allison M. , Dingemanse Niels J. , Nakagawa Shinichi , McDonald Grant C. , Løvlie Hanne , Robledo‐Ruiz Diana A. , Pizzari Tommaso 
Published: February 2021

Abstract

Despite increasing evidence of the importance of repeatable among‐individual differences in behaviour (animal personality) in ecology and evolution, little remains known about the role of animal personalities in sexual selection.

Here, we present an investigation of the hypothesis that the personalities of individuals and their sexual partners play a role in different episodes of sexual selection, and the extent to which these effects are modulated by the social environment.

We first examined how two repeatable behaviours—exploration and boldness—are associated with pre‐ and postcopulatory sexual selection in male red junglefowl Gallus gallus, using replicate groups across three experimental sex ratio treatments. We further explored how the social environment modulates relationships between male personality and mating performance, and whether mating is assortative or disassortative with respect to exploration or boldness. Finally, we examined behavioural mechanisms linking personality with mating performance.

Across all sex ratios, the fastest and slowest exploring males courted females proportionally less, and faster exploring males associated with females more and received more sexual solicitations. In female‐biased groups, the fastest and slowest exploring males experienced the highest mating success and lowest sperm competition intensity. Faster exploring males also obtained more mates in female‐biased groups when their competitors were, on average, slower exploring, and the proportion of matings obtained by fast‐exploring males decreased with the proportion of fast‐exploring males in a group, consistent with negative frequency‐dependent sexual selection. While boldness did not predict mating performance, there was a tendency for individuals to mate disassortatively with respect to boldness.

Collectively, our results suggest that male exploration can play a role in sexual selection, and that sexual selection on personality is complex and contingent on the social environment.
Increasing rates of subalpine tree mortality linked to warmer and drier summers
Authors: Andrus Robert A. , Chai Rachel K. , Harvey Brian J. , Rodman Kyle C. , Veblen Thomas T. 
Published: February 2021

Abstract

Warming temperatures and rising moisture deficits are expected to increase the rates of background tree mortality–low amounts of tree mortality (~0.5%–2% year−1), characterizing the forest demographic processes in the absence of abrupt, coarse‐scale disturbance events (e.g. fire). When compounded over multiple decades and large areas, even minor increases in background tree mortality (e.g. <0.5% year−1) can cause changes to forest communities and carbon storage potential that are comparable to or greater than those caused by disturbances.

We examine how temporal variability in rates of background tree mortality for four subalpine conifers reflects variability in climate and climate teleconnections using observations of tree mortality from 1982 to 2019 at Niwot Ridge, Colorado, USA. Individually marked trees (initial population 5,043) in 13 permanent plots—located across a range of site conditions, stand ages and species compositions—were censused for new mortality nine times over 37 years.

Background tree mortality was primarily attributed to stress from unfavourable climate and competition (71.2%) and bark beetle activity (23.3%), whereas few trees died from wind (5.3%) and wildlife impacts (0.2%). Mean annualized tree mortality attributed to tree stress and bark beetles more than tripled across all stands between initial censuses (0.26% year−1, 1982–1993/1994) and recent censuses (0.82% year−1, 2008–2019). Higher rates of tree mortality were related to warmer maximum summer temperatures, greater summer moisture deficits, and negative anomalies in ENSO (La Niña), with greater effects of drought in some subpopulations (tree size, age and species). For example, in older stands (>250 years), larger and older trees were more likely to die than smaller and younger trees. Differences in tree mortality rates and sensitivity to climate among subpopulations that varied by stand type may lead to unexpected shifts in stand composition and structure.

Synthesis. A strong relationship between higher rates of tree mortality and warmer, drier summer climate conditions implies that climate warming will continue to increase background mortality rates in subalpine forests. Combined with increases in disturbances and declining frequency of moist‐cool years suitable for seedling establishment, increasing rates of tree mortality have the potential to drive declines in subalpine tree populations.
Cardiac output and peripheral vascular resistance during normotensive and hypertensive pregnancy – a systematic review and meta‐analysis
Authors: Mulder EG , de Haas S , Mohseni Z , Schartmann N , Abo Hasson F , Alsadah F , van Kuijk SMJ , van Drongelen J , Spaanderman MEA , Ghossein‐Doha C 
Published: February 2021

BackgroundIn‐depth insight into haemodynamic changes during normotensive pregnancy may help identify women at risk for gestational hypertensive complications.ObjectivesTo determine the magnitude of changes in cardiac output and its determinants stroke volume and heart rate, and total peripheral vascular resistance during singleton normotensive and hypertensive pregnancies.Search strategyPubMed (NCBI) and Embase (Ovid) databases were searched from their inception up to November 2019.Selection criteriaStudies reporting original measurements of haemodynamic parameters during pregnancy together with a non‐pregnant reference measurement. Studies including women using antihypertensive medication were excluded.Data collection and analysisPooled mean differences between pregnant and non‐pregnant women, and absolute values of haemodynamic parameters were calculated for predefined gestational intervals using a random‐effects model in normotensive and hypertensive pregnancy. Meta‐regression analysis was used to analyse group differences in adjustments and absolute values during pregnancy.Main resultsIn normotensive pregnancies, cardiac output increased from the first weeks on, reaching its highest level early in the third trimester (mean difference, 1.41 l·min1; 95% CI 1.18–1.63 l·min). In parallel, vascular resistance decreased progressively until its nadir in the early third trimester (mean difference, −331 dyn·sec–1·cm–5; 95% CI −384 to −277 dyn·sec–1·cm–5) and then increased slightly at term. In hypertensive pregnancies, the initial cardiac output increase was higher and vascular resistance did not change throughout gestation compared with reference values.ConclusionsHemodynamic changes in women who eventually develop hypertensive complications are substantially different. Serial monitoring and plotting against developed normograms can identify women at risk and may allow timely intervention.Tweetable abstractMonitoring haemodynamic changes in pregnancy helps identify women at risk for hypertensive complications.
Role of digestive protease enzymes and related genes in host plant adaptation of a polyphagous pest, Spodoptera frugiperda
Authors: Hafeez Muhammad , Li Xiao‐Wei , Zhang Jin‐Ming , Zhang Zhi‐Jun , Huang Jun , Wang Li‐Kun , Khan Muhammad Musa , Shah Sakhawat , Fernández‐Grandon G. Mandela , Lu Yao‐Bin 
Published: February 2021

AbstractThe evolutionary success of phytophagous insects depends on their ability to efficiently exploit plants as a source of energy for survival. Herbivorous insects largely depend on the efficiency, flexibility, and diversity of their digestive physiology and sophistication of their detoxification system to use chemically diverse host plants as food sources. The fall armyworm, Spodoptera frugiperda (J.E. Smith), is a polyphagous pest of many commercially important crops. To elucidate the ability of this insect pest to adapt to host plant mechanisms, we evaluated the impact of primary (corn) and alternate (rice) host plants after 11 generations on gut digestive enzymatic activity and expression profiles of related genes. Results indicated that the total protease and class‐specific trypsin‐ and chymotrypsin‐like protease activity of S. frugiperda significantly differed among host plant treatments. The class‐specific protease profiles greatly differed in S. frugiperda midguts upon larval exposure to different treatments with inhibitors compared with treatments without inhibitors. Similarly, the single and cumulative effects of the enzyme‐specific inhibitors TLCK, TPCK, and E‐64 significantly increased larval mortality and reduced larval growth/mass across different plant treatments. Furthermore, the quantitative reverse transcription polymerase chain reaction results revealed increased transcription of two trypsin (SfTry‐3, SfTry‐7) and one chymotrypsin gene (Sfchym‐9), which indicated that they have roles in host plant adaptation. Knockdown of these genes resulted in significantly reduced mRNA expression levels of the trypsin genes. This was related to the increased mortality observed in treatments compared with the dsRED control. This result indicates possible roles of S. frugiperda gut digestive enzymes and related genes in host plant adaptation.
Butyrate production in the acetogen Eubacterium limosum is dependent on the carbon and energy source
Authors: Litty Dennis , Müller Volker 
Published: February 2021

SummaryEubacterium limosum KIST612 is one of the few acetogenic bacteria that has the genes encoding for butyrate synthesis from acetyl‐CoA, and indeed, E. limosum KIST612 is known to produce butyrate from CO but not from H2 + CO2. Butyrate production from CO was only seen in bioreactors with cell recycling or in batch cultures with addition of acetate. Here, we present detailed study on growth of E. limosum KIST612 on different carbon and energy sources with the goal, to find other substrates that lead to butyrate formation. Batch fermentations in serum bottles revealed that acetate was the major product under all conditions investigated. Butyrate formation from the C1 compounds carbon dioxide and hydrogen, carbon monoxide or formate was not observed. However, growth on glucose led to butyrate formation, but only in the stationary growth phase. A maximum of 4.3 mM butyrate was observed, corresponding to a butyrate:glucose ratio of 0.21:1 and a butyrate:acetate ratio of 0.14:1. Interestingly, growth on the C1 substrate methanol also led to butyrate formation in the stationary growth phase with a butyrate:methanol ratio of 0.17:1 and a butyrate:acetate ratio of 0.33:1. Since methanol can be produced chemically from carbon dioxide, this offers the possibility for a combined chemical‐biochemical production of butyrate from H2 + CO2 using this acetogenic biocatalyst. With the advent of genetic methods in acetogens, butanol production from methanol maybe possible as well.
The adequacy of fluoroscopic upper gastrointestinal studies for suspected intestinal volvulus in a tertiary care centre vs. secondary centres: A regional multicentre study
Authors: Bollard Kate Amelia , Valsenti Gianluca , Healey David , Murdoch Jean 
Published: February 2021

AbstractIntroductionEarly diagnosis and treatment of intestinal volvulus are important to reduce morbidity. A fluoroscopic upper GI study is the gold standard for diagnosis and may be performed in a secondary or tertiary care centre prior to surgery. It is important the reporting radiologist is confident in the findings. We aim to assess whether there is any difference in confidence and study quality between paediatric and general radiologists who work in secondary or tertiary care centres.MethodsRetrospective review of initial radiology reports and blinded review of the study images by paediatric radiologists.ResultsA total of 277 children underwent a fluoroscopic study for intestinal volvulus over a four‐year period. The majority were performed at a tertiary care centre, by paediatric radiologists. The confidence of initial reporting was higher in paediatric than general radiologists despite whether they worked in a secondary or tertiary care centre (P‐value < 0.001). On retrospective review, studies performed by paediatric radiologists were rated as having a higher confidence in identifying the location of the duodenojejunal flexure. General radiologists tended to have a slightly higher rate of repeat studies but still low at 2.2%. Despite this, there was no significant difference in the diagnosis rates and secondary centre general radiologists excluded malrotation in 62% of studies likely reducing transfer rates.ConclusionConfidence in initial reporting and on review of the duodenojejunal flexure location in suspected intestinal volvulus is higher in paediatric radiologists compared with general radiologists, although diagnosis rates are no different.