bluuebunny/crossref_metadata_2025_split huggingface dataset:
Do key audit matters (KAMs) matter? Auditors’ perceptions of KAMs and audit quality in Finland
Authors: Rautiainen Antti , Saastamoinen Jani , Pajunen Kati 
Published: May 2021

PurposeKey audit matters (KAMs) in International Standard for Auditing, 701 seek to enhance the value of the auditor’s report by increasing the transparency of how the audit was performed. The purpose of this study is to investigate how professional auditors themselves perceive the impact of KAMs on audit quality and audit effectiveness.Design/methodology/approachStatistical analyses of an electronic survey of certified public auditors (CPAs) in Finland.FindingsRegarding the perceptions of KAMs, the authors found two dominant views on auditing: quality and efficiency. In general, the respondents did not consider that KAMs improve audit quality. However, auditors focusing on efficiency considered that KAMs make the audit process more fluent. Further, the use of KAMs may facilitate audit effectiveness and cooperation between auditors and managers. The authors also found three factors related to the KAMs processes and auditing work: effectiveness, risks and workload.Practical implicationsAuditors may use KAMs to provide focus in their work. This facilitates balancing between the demands for added value while keeping the workload and audit risks at a tolerable level.Originality/valueThis study contributes to the emerging literature on KAMs as well as to the literature examining practitioner views of changes in auditing regulation. It is, as far as we know, the first study to report survey evidence on how CPAs themselves perceive KAMs and the effects of KAMs on audit work in an European Union country context.
Stakeholder status in the identification, prioritization and management of college athletic donors
Authors: Huml Matt R. , Cintron Alicia M. 
Published: May 2021

PurposeThe purpose of this study is to examine how athletic fundraising managers perceive status and seek to use status to identify, prioritize and manage stakeholders within college athletics.Design/methodology/approachTo test this purpose, the researchers use the Gioia methodology to interview 19 college athletic department fundraising officers within National Collegiate Athletics Association (NCAA) institutions. Following interviews, the data were analyzed by the researchers and structured within a first-order and second-order concept designation.FindingsInterviews show that status is an effective concept for explaining how athletic fundraisers identify and prioritize donors. Officers relied on economic (capacity) and social (passion and interest) factors to rank order donors. The results also show that athletic departments use status to manage stakeholders by rewarding their giving and escalating their commitment. Status is used in four strategies to manage the donor hierarchy: benefits, recognition, membership and access. Each strategy highlighted exclusivity and rank order.Originality/valueThere is a need to empirically test the application of status within the stakeholder theory context. These findings also contribute to the evolution of stakeholder management beyond the use of social identity theory or stakeholder salience. It helps our understanding of the evolving relationship between fundraiser and donor by recognizing the importance of capacity, passion and interests when identifying and prioritizing donors. Further, status-markers such as exclusive benefits, recognition, membership and access can be used to manage donors toward the organization's goals.
Hidden in plain sight: the bystander effect and the mobilisation of modern slavery whistleblowing
Authors: Stevenson Mark 
Published: May 2021

Purpose
The purpose of this study is to provide new insight into the modern slavery threat and to enhance its detection in supply chains by understanding and addressing barriers to whistleblowing. A broad definition of a whistle-blower is adopted, which includes any witness internal or external to an organisation.

Design/methodology/approach
This is a viewpoint paper that includes using news reports and other secondary data sources on a recent modern slavery scandal in garment factories in Leicester, UK and the lens of the bystander effect from the social psychology literature. The core focus is on whistleblowing by members of the local community in which an operation or supply chain is embedded.

Findings
The phenomenon of modern slavery being an “open secret” within the local community is highlighted. But rather than the case being characterised by widespread whistleblowing, the problem only came into full focus when poor working conditions and forced labour during COVID-19 lockdown restrictions contributed to the spread of the virus. It is argued that overcoming this “bystander effect” can lead to the greater mobilisation of modern slavery whistleblowing.

Research limitations/implications
Two sets of propositions and a conceptual model are provided and seven future research suggestions are outlined, including extending the present study to whistleblowing by victims and other internal members of an organisation or supply chain.

Practical implications
If it can be mobilised, then whistleblowing has the potential to be an important part of detecting modern slavery, either temporarily replacing audits where they are not possible due to social distancing restrictions or directing the use of limited auditing resources to high-risk factories. In this way, combinations of practices can be effectively used to tackle the threat.

Social implications
This contributes to addressing an important societal problem and one of the grandest challenges facing modern-day supply chains. This, it has been argued, is an even bigger problem now than ever before given the economic and market conditions created by the COVID-19 global pandemic.

Originality/value
This is the first paper to focus on operationalising the practice of whistleblowing as a source of greater supply chain intelligence to aid modern slavery detection. Causes of the bystander effect include the perceived low-emergency threat of modern slavery, the high-ambiguity environment, a low bystander responsibility and low assistance/intervention incentive. Countermeasures include elevating the emergency status of modern slavery, creating a shared sense of responsibility for tackling the problem, having clear reporting channels and taking swift and consistent action when instances of modern slavery are detected.
Queries related to COVID-19: a more effective retrieval through finetuned ALBERT with BM25L question answering system
Authors: Godavarthi Deepthi , A. Mary Sowjanya 
Published: May 2021

Purpose
The purpose of this paper is to build a better question answering (QA) system that can furnish more improved retrieval of answers related to COVID-19 queries from the COVID-19 open research data set (CORD-19). As CORD-19 has an up-to-date collection of coronavirus literature, text mining approaches can be successfully used to retrieve answers pertaining to all coronavirus-related questions. The existing a lite BERT for self-supervised learning of language representations (ALBERT) model is finetuned for retrieving all COVID relevant information to scientific questions posed by the medical community and to highlight the context related to the COVID-19 query.

Design/methodology/approach
This study presents a finetuned ALBERT-based QA system in association with Best Match25 (Okapi BM25) ranking function and its variant BM25L for context retrieval and provided high scores in benchmark data sets such as SQuAD for answers related to COVID-19 questions. In this context, this paper has built a QA system, pre-trained on SQuAD and finetuned it on CORD-19 data to retrieve answers related to COVID-19 questions by extracting semantically relevant information related to the question.

Findings
BM25L is found to be more effective in retrieval compared to Okapi BM25. Hence, finetuned ALBERT when extended to the CORD-19 data set provided accurate results.

Originality/value
The finetuned ALBERT QA system was developed and tested for the first time on the CORD-19 data set to extract context and highlight the span of the answer for more clarity to the user.
Bound within boundaries: Do protected areas cover movement corridors of their most mobile, protected species?
Authors: Hofmann David D. , Behr Dominik M. , McNutt John W. , Ozgul Arpat , Cozzi Gabriele 
Published: May 2021

Abstract

Conserving and managing large portions of land to connect wildlife reserves is an increasingly used strategy to maintain and restore connectivity among wildlife populations. Boundaries of such conservation areas are often determined based on expert opinion and socio‐political constraints, yet the extent to which they match species' movement corridors is rarely examined. This is mainly due to a lack of data, particularly on wide‐ranging movement behaviour such as dispersal. Nevertheless, empirically assessing the adequacy of protected areas is key for the implementation of targeted management actions and efficient use of limited conservation funds.

Between 2011 and 2019, we collected high‐resolution GPS data on 16 dispersing African wild dog Lycaon pictus coalitions from a free‐ranging population in the Kavango–Zambezi Transfrontier Conservation Area (KAZA‐TFCA). Spanning five countries and 520,000 km2, the KAZA‐TFCA is the world's largest transboundary conservation area and a prime example for international conservation efforts. We used integrated step selection analysis to estimate habitat selection of dispersers and to create a permeability surface for the KAZA‐TFCA. We compared landscape permeability across different regions within the KAZA‐TFCA as well as outside its boundaries. Lastly, we calculated least‐cost paths and corridors to verify that major movement routes were adequately encompassed within the KAZA‐TFCA.

Permeability within the boundaries of the KAZA‐TFCA was more than double compared to areas outside it. Furthermore, we observed a fivefold permeability difference among the five KAZA‐TFCA countries. We also showed that major movement corridors of wild dogs ran within the KAZA‐TFCA, although some minor routes remained formally unprotected.

Differences in permeability were mainly related to different degrees of human activities across regions, and to the presence or absence of rivers, swamps and open water. The relationship between permeability and other landscape features was less pronounced.

Synthesis and applications. In this study, we showed how pertinent dispersal data of a highly mobile species can be used to empirically evaluate the adequacy of already existing or planned protected areas. Furthermore, we observed regional differences in landscape permeability that highlight the need for a coordinated effort towards maintaining or restoring connectivity, especially where transboundary dispersal occurs.
The utility of lung weight to heart weight ratio as a means to identify suspected drug intoxication deaths in a medico‐legal autopsy population
Authors: Gustafsson Torfinn , Eriksson Anders , Wingren Carl Johan 
Published: May 2021

AbstractFatal intoxications are common in a medico‐legal autopsy setting and are associated with sparse findings during autopsy. It has been suggested that an increased lung weight may be associated with such fatalities. Previous literature is generally limited to a descriptive approach, including only opioid deaths, and lacking a definition of “heavy” lungs. Our aim was to create a model to identify cases with heavy lungs and to assess the predictive power of “heavy” lungs in identifying cases of different types of fatal intoxications during autopsy in an unselected medico‐legal autopsy population. We identified all medico‐legal autopsy cases ≥18 years in Sweden from 2000 through 2013. The lung weight to heart weight (LWHW) ratio was calculated. The positive predictive values (PPV) and negative predictive values (NPV) of both lung weight and LWHW ratio were calculated. Mean lung weight was higher in the intoxication group but the predictive power in the individual case was limited. Lung weight to heart weight ratio had better predictive power than lung weight alone, with a PPV of at most 0.15(0.14, 0.16 95% CI), while the NPV was 0.96 (0.95, 0.96 95% CI). The association between fatal intoxication and increased lung weight was positive, regardless of method and cutoffs used. While the PPV was poor, the NPV could reduce suspicion of fatal intoxication in the absence of other information. LHWH ratio is only a probability factor for fatal intoxication; accurate cause of death determination—as always—requires consideration of circumstances, autopsy, and toxicologic findings.
Middle lobe preservation and fixation after right upper and lower lobectomy for synchronous lung cancer
Authors: Jiang Hua , Yue Bingqing , Wang Jiankai , Chao Baoting , Ma Weixia 
Published: May 2021

AbstractThe incidence of multiple lung cancer has been steadily increasing worldwide. Although cases of patients with lung cancers in the right upper and lower lobe have also become more frequently reported in clinical work, simultaneous right upper and lower lobectomy reports with the middle lobe preservation are still quite rare. A total of three patients with lung cancers in the right upper and lower lobe were included in the study. The patients underwent simultaneous right upper and lower lobectomy, whereas the remaining middle lobe was sutured and fixed to the intercostal muscle of the incision to prevent postoperative lobe torsion. There was no procedure to reduce residual space，such as phrenic nerve crush or thoracoplasty. All patients were discharged from the hospital 7 days after the operation. The chest tube was removed 5 days after the operation in two patients. One patient was discharged with the tube because of slight pulmonary leakage, and the tube was removed 2 weeks after the operation. Six months after the operation, the chest computer tomography showed that the middle lobe expanded well and no obvious cavity or pleural effusion was found. The suture of the remaining middle lobe and intercostal muscle of the incision is a simple and effective method that can be used to successfully avoid middle lobe torsion. This strategy is safe and can be used as the first choice for eligible patients.
Type A thymoma with simultaneous solitary intrapulmonary metastasis: A case report
Authors: Tatematsu Tsutomu , Okuda Katsuhiro , Endo Katsuhiko , Hattori Hideo , Matsui Takuya , Oda Risa , Sakane Tadashi , Yokota Keisuke , Nakanishi Ryoichi 
Published: May 2021

AbstractA 79‐year‐old woman was referred to our facility because of an abnormal chest shadow. Chest computed tomography (CT) showed a solitary right middle lung nodule with a maximum diameter of 3 mm and anterior mediastinal nodule with a maximum diameter of 21 mm. The lung nodule was suspected of being a primary lung cancer rather than a metastatic tumor because there were no primary malignant tumors, apart from an anterior mediastinal tumor visible on diagnostic imaging, including F18 fluorodeoxyglucose‐positron emission tomography, and a solitary lung nodule. Partial lung resection by video‐assisted thoracoscopic surgery (VATS) was performed, and the intraoperative frozen section of the tumor tissue resulted in a diagnosis of carcinoid tumor. As a result, right middle lobectomy by VATS was performed. The final histological diagnosis of the permanent specimen was intrapulmonary type A thymoma. VATS thymectomy was performed three months later. The histological diagnosis was type A thymoma with intrapulmonary metastasis (Masaoka stage IVb). Additional therapy was not performed because complete resection was achieved. Follow‐up CT was performed once every six months after the operation. The patient has been followed up for one year without any further recurrence.
Liquid biopsies to distinguish malignant from benign pulmonary nodules
Authors: Tao Rui , Cao Wei , Zhu Feng , Nie Jinfu , Wang Hongzhi , Wang Lixiang , Liu Pengcheng , Chen Hailong , Hong Bo , Zhao Dahai 
Published: May 2021

AbstractOver the past decades, low‐dose computed tomography (LD‐CT) screening has been widely used for the early detection of lung cancer. Increasing numbers of indeterminate pulmonary nodules are now being discovered. However, it remains challenging to distinguish malignant from benign pulmonary nodules, especially those considered to be small or ground‐glass (GGN) nodules. Liquid biopsies have been successfully applied in the diagnosis of advanced lung cancer, and the potential value for early detection of lung cancer has made great progress. Recent studies have demonstrated the value of various blood‐based tumor biomarkers in determining the nature of pulmonary nodules, including cell‐free DNA (cfDNA), microRNAs (miRNAs), circulating tumor cells (CTCs) and tumor‐associated autoantibodies (AAbs). In this review, we summarize the latest progress of liquid biopsies, and their potential applications and challenges in the diagnosis of malignant pulmonary nodules.
Primary resistance to alectinib in a patient with STRN‐ALK‐positive non‐small cell lung cancer: A case report
Authors: Sun Kunyan , Nie Ligong , Nong Lin , Cheng Yuan 
Published: May 2021

AbstractAnaplastic lymphoma kinase (ALK) rearrangements are drivers of a subset of non‐small cell lung cancer (NSCLC). The rapid progression of ALK inhibitors has significantly prolonged the progression‐free survival of patients with ALK gene‐sensitive mutations. However, the response of patients with rare ALK rearrangements to tyrosine kinase inhibitors remains unknown. Here, we report a rare case of striatin (STRN)‐ALK‐positive NSCLC showing primary resistance to first‐line therapy alectinib and limited clinical activity of crizotinib in the alectinib‐resistant setting.
The cuff leak test in critically ill patients: An international survey of intensivists
Authors: Lewis Kimberley , Almubarak Yousef , Hylander Møller Morten , Jaeschke Roman , Perri Dan , Zhang Ying , Du Bin , Nishida Osamu , Ntoumenopoulos George , Saxena Manoj , Truwit Jonathon , Young Paul J. , Alshamsi Fayez , Arabi Yaseen M. , Rochwerg Bram , Karachi Tim , Szczeklik Wojciech , Alshahrani Muhammed , Machado Flavia R , Annane Djillali , Antonelli Massimo , Girard Timothy D. , Cook Deborah , Baw Bandar , Nanchal Rahul , Piraino Thomas , Guyatt Gordon , Alhazzani Waleed ,   The GUIDE Group
Published: May 2021

AbstractBackgroundThe cuff leak test (CLT) is used to assess laryngeal edema prior to extubation. There is limited evidence for its diagnostic accuracy and conflicting guidelines surrounding its use in critically ill patients who do not have risk factors for laryngeal edema. The primary study aim was to describe intensivists' beliefs, attitudes, and practice regarding the use of the CLT.MethodsA 13‐item survey was developed, pilot‐tested, and subjected to clinical sensibility testing. The survey was distributed electronically through MetaClinician®. Descriptive statistics and multivariable regression analysis were performed to examine associations between participant demographics and survey responses.Results1184 practicing intensivists from 17 countries in North and South America, Europe, Oceania, and Asia participated. The majority (59%) of respondents reported rarely or never perform the CLT prior to extubating patients not at high risk of laryngeal edema, which correlated with 54% of respondents reporting they believed a failed CLT did not predict reintubation. Intensivists from the Middle East were 2.4 times more likely to request a CLT compared to those from North America. Intensivists with base training in medicine or emergency medicine were more likely to request a CLT prior to extubation compared to those with base training in anesthesiology.ConclusionUse of the CLT prior to extubating patients not at high risk of laryngeal edema in the intensive care unit is highly variable. Practice appears to be influenced by country of practice and base specialty training.
Effectiveness of maintenance electroconvulsive therapy—Evidence from modifications due to the COVID‐19 pandemic
Authors: Methfessel Isabel , Besse Matthias , Belz Michael , Zilles‐Wegner David 
Published: May 2021

AbstractObjectiveContinuation and maintenance ECT (c‐/m‐ECT) are effective in the prevention of relapse and recurrence of both affective and psychotic disorders. However, data are scarce concerning the trajectories of severe mental disorders after the end of c‐/m‐ECT. This prospective study investigates the clinical outcome of patients with versus without modifications of their c‐/m‐ECT schedules.MethodsIn the context of the COVID‐19 pandemic, ECT capacities were restricted at many clinics in early 2020. All patients receiving c‐/m‐ECT in March and April 2020 at our department (n = 53, unipolar depression, bipolar disorder, schizophrenia) were followed up for six months to investigate the impact of treatment modifications imposed by the pandemic. Based on individual decisions, c‐/m‐ECT was either (a) continued without modification, (b) continued with reduced frequency, or (c) discontinued.ResultsBoth reduced frequency and discontinuation of c‐/m‐ECT were associated with significant clinical deterioration as measured by CGI‐I (Clinical Global Impression Scale ‐ Global Improvement) during the six‐month follow‐up when compared to the subgroup of patients without any treatment modification (p = 0.005, p = 0.011). Furthermore, patients with discontinued or reduced c‐/m‐ECT showed significantly higher rates of rehospitalizations (p = 0.028) and new acute courses of ECT (p = 0.018).ConclusionDespite the limitations of a heterogeneous and relatively small sample, our study strongly corroborates the effectiveness of c‐/m‐ECT in a real‐world population. Especially, patients with shorter time since index ECT seem to be at high risk for severe clinical deterioration in the case of treatment discontinuation or reduction.
Brain dysfunction of methamphetamine‐associated psychosis in resting state: Approaching schizophrenia and critical role of right superior temporal deficit
Authors: Yang Mei , Jia Xiaojian , Zhou Hongying , Ren Ping , Deng Huan , Kong Zhi , Xie Chunyu , Hu Wenjun , Jiang Wentao , Lai Wentao , Zhang Bin , Zhao Min , Liu Tiebang 
Published: May 2021

AbstractMethamphetamine (MA)‐associated psychosis (MAP) is highly debilitating and common among individuals who use the drug, yet the underlying neural mechanism is not clear. This study compared brain functions between patients with MAP and those with schizophrenia during resting state and investigated the effect of brain alteration on the association between MA use and psychosis in patients with MAP. Three groups, including 24 patients with MAP, 17 with schizophrenia in first‐episode (SCZ) and 31 healthy controls (HCs), were included after receiving a resting‐state functional MRI scan. The severity of psychosis was assessed with Positive and Negative Syndrome Scale (PANSS). Imaging data were analysed using regional homogeneity (ReHo) to measure individual's brain function. Compared with the HC subjects, the MAP and SCZ groups had significantly lower ReHo in the cortical regions including left postcentral cortex, right superior temporal gyrus and right rolandic operculum, while had higher ReHo in the left putamen, with brain dysfunctions being more pronounced in the SCZ group. Among the MAP subjects, a mediating effect of ReHo in the right superior temporal gyrus was found on the association between MA use frequency and PANSS positive score. MAP and schizophrenia had a common trend of brain alteration, with the dysfunction being more pronounced in schizophrenia. This finding implicated that MAP might be a condition with neuropathology approaching schizophrenia. The observed critical role of right superior temporal deficit between MA use and psychosis proposed a potential target for interventions.