bluuebunny/crossref_metadata_2025_split huggingface dataset:
How does the embeddedness of relational behaviours in contractual relations influence inter-organisational trust in construction projects?
Authors: Zhang Yangbing , Wang Yousong , Yao Hongjiang 
Published: March 2021

PurposeThis paper aims to explore the relationship between the embeddedness of relational behaviours in contractual relations and the development of inter-organisational trust between contracting parties in construction projects.Design/methodology/approachA questionnaire survey was undertaken to collect data from 310 experienced project practitioners. Hierarchical regression and curvilinear regression were mainly used to test the hypotheses.FindingsThe results validated the role of relational behaviours in boosting trust expectation, with the contractual context dampening the positive effect only slightly. However, the impact of the embedded relational behaviours on trust intention was found contingent on the equality of outcome: relational behaviours make an impact on trust intention opposite to what the equality of outcome makes; the combination of relational behaviours and the equality of outcome finally has a positive impact on trust intention. As such, the relational behaviours embedded in contractual relations would help reduce particular distrust or improve trust when the outcome is perceived equal.Research limitations/implicationsThe conclusions are derived from the Chinese cultural background and may apply to a certain geographical scope. The nonprobability sampling method also limits the generalization of some conclusions. Besides, the results may present the contractor's view better than the owner's view.Practical implicationsThis research would help the practitioners to find a balance between relational behaviours and contractual behaviours in managing inter-organisational relationship. It would also supply effective ways for contracting parties to reduce particular distrust or cultivate particular trust in construction projects.Originality/valuePrevious studies have investigated the unique impact of relational behaviours and contractual behaviours on trust. However, few of them have checked how the mixture of both kinds of behaviours influences trust. This paper contributes to this knowledge by investigating how the embeddedness of relational behaviours in contractual relations influences the trust between contracting parties.
Do “decent work” dimensions lead to work engagement? Empirical evidence from higher education institutions in India
Authors: Kashyap Vaneet , Nakra Neelam , Arora Ridhi 
Published: March 2021

PurposeThe study aims to investigate the impact of “decent work” dimensions on faculty members’ work engagement levels in the higher education institutions in India.Design/methodology/approachData were obtained from 293 faculty members working in higher education institutes in India. The proposed study hypotheses were tested by deploying the statistical technique of multiple regression analysis using statistical package for social sciences Version-24.FindingsResults demonstrated that of the five dimensions of “decent work,” only “access to health care” and “complementary values” were significant predictors of work engagement. “Adequate compensation,” “free time and rest” and “safe interpersonal working conditions” as dimensions of “decent work” were not found to be significantly related to work engagement.Research limitations/implicationsFindings encourage education policymakers to implement a “decent work” policy for faculty members with greater emphasis on ensuring workplace-fit and provision of adequate health-care facilities to keep the workforce engaged.Originality/valueIt is one of the few studies conducted in the South-Asian context that highlight “decent work” as a crucial job resource, useful in enhancing the work engagement of faculty members in higher education institutions.
Does tax policy fit in the portfolio of COVID-19 responses?
Authors: Sadiq Kerrie , Krever Richard 
Published: March 2021

Purpose
Tax policymakers are currently navigating a path through a delicate dialectic of macro- and micro-level policy responses to the economic dislocation of the COVID-19 pandemic. The purpose of this paper is to examine initial tax measures that are aimed at helping taxpayers needing liquidity, solvency and income support.

Design/methodology/approach
This study undertakes a review of key tax policy responses of six jurisdictions across the globe that have similar tax regimes and virus mitigation strategies (albeit with different outcomes). Key initiatives implemented from February to April 2020 by Australia, Canada, New Zealand, Singapore, South Africa and the UK are examined.

Findings
This study indicates that tax concessions are a crude and mostly ineffective way of assisting individuals and enterprises in difficulty. In the longer term, if the crisis prompts desirable reforms such as extending the recognition of tax losses, the income tax system will emerge fairer and more efficient.

Practical implications
An investigation of the short-term reforms announced relating to asset write-offs, tax deferral, tax losses and goods and services tax/value-added tax rates in light of the liquidity, income support and stimulus objectives shows that in some cases the policies may have been misguided. The findings can be used by policymakers as the basis for designing better targeted alternative non-tax responses.

Originality/value
Jurisdictional responses to tax policy reforms during a modern period of significant economic dislocation have yet to be documented in the literature. Specifically, this paper highlights the limitations of tax policy initiatives as a response to financial hardship.
COVID-19 and deferred tax reversals
Authors: Wong Jilnaught , Wong Norman , Li Willow Yangliu 
Published: March 2021

Purpose
This paper aims to examine the financial statement impact resulting from the tax depreciation on buildings that was reinstated on 25 March 2020 as part of the New Zealand Government’s coronavirus (COVID-19) tax support package. The COVID-19 pandemic and the tax relief created an accounting response to map the environment to accounting reports, reversing previously recognized deferred tax liabilities and increasing reported income as a result.

Design/methodology/approach
This is an exploratory and descriptive study to understand the accounting response and impact on companies’ financial statements following a COVID-19 tax relief to support businesses in a dire financial situation as the effects of COVID-19 took hold.

Findings
First, the accounting response provided the appropriate mapping from the COVID-19 environment to accounting reports. Second, the financial statement impacts are material, especially for companies with extensive holdings of buildings that are held for use. Third, while the accounting relief was immediate, the economic (cash flow) support does not occur until a year later.

Research limitations/implications
The financial statement impacts are based on a subset of NZX 50 companies with the available information at the time of writing. However, they do not compromise the external validity of the findings because the tax depreciation relief applies to other listed companies, unlisted public and private companies, trust, partnerships and individuals.

Practical implications
The New Zealand Government could have been more helpful to businesses by allowing an immediate depreciation deduction in the 2020 year as opposed to implementing it from 2021. Further, it could have legislated a backlog depreciation deduction from 2010 – when the depreciation on buildings was disallowed – to 2020.

Originality/value
This paper documents the evolution of the accounting for deferred taxes when the New Zealand Government withdrew the tax depreciation in 2010, how NZ IAS 12 evolved as a result of that event and now the reversal effect with the reinstatement of the tax depreciation during COVID-19. The paper also blends in the accounting responses and considers whether they are opportunistic or efficient.
Similarity and difference between palmoplantar pustulosis and pustular psoriasis
Authors: Yamamoto Toshiyuki 
Published: March 2021

AbstractPalmoplantar pustulosis is a chronic inflammatory disorder characterized by sterile pustules predominantly involving the palms and soles. Palmoplantar pustulosis has many similar aspects to psoriasis, either plaque and pustular type, namely familial occurrence between palmoplantar pustulosis and psoriasis, the appearance of the Köbner phenomenon, joint involvement, and nail involvement. Pustular psoriasis is classified into generalized and localized types, and there are a number of papers regarding palmoplantar pustulosis as an acral variant of localized pustular psoriasis. Many Japanese dermatologists consider palmoplantar pustulosis to be a distinct entity from pustular psoriasis, and the coexistence of palmoplantar pustulosis and psoriasis is rare. However, outside Japan, palmoplantar pustulosis is often considered to be palmoplantar psoriasis or palmoplantar pustular psoriasis, and extra‐palmoplantar lesions are also considered to be psoriasis. The purpose of the current review is to compare the similarities and differences between palmoplantar pustulosis and generalized/localized pustular psoriasis. Japanese patients with palmoplantar pustulosis have a close relationship with focal infection, and the associated bone–joint manifestation exclusively involves the anterior chest wall. Furthermore, pediatric occurrence of palmoplantar pustulosis is extremely rare, and difference of genetic background between palmoplantar pustulosis and psoriasis has also been reported. Treatment of focal infection often results in dramatic effects on both cutaneous lesions and joint pain of palmoplantar pustulosis. Those findings suggest that palmoplantar pustulosis should be separately considered from either palmoplantar psoriasis or palmoplantar pustular psoriasis. The clinicopathological features and therapeutic approach of both diseases are discussed.
Characterization of mitochondrial genomes of three new species: Leptocimbex praiaformis, L. clavicornis, and L. yanniae (Hymenoptera: Cimbicidae)
Authors: Cheng Yalan , Yan Yuchen , Wei Meicai , Niu Gengyun 
Published: March 2021

AbstractThree new species of Leptocimbex, L. praiaformis, L. clavicornis, and L. yanniae, from China were described and illustrated. Nearly complete mitochondrial genomes were sequenced using next‐generation sequencing. Compared to the ancestral organization, four tRNA genes were rearranged: trnM (+) and trnQ (−) are shuffled, while trnC (−) and trnY (−) are translocated from the trnW‐trnC‐trnY cluster to a location upstream of trnI. By mapping gene order onto phylogenies estimated from the mitochondrial genome, the evolutionary histories of gene rearrangement traits can be deciphered. All protein‐coding genes are initiated by ATN codons and terminated with TAN, or T codons. By labeling the mutation on predicted secondary structures of rRNAs, the highly conserved motifs of rrnS (H769, H921, H939, H1506) also show phylogenetic signals. Phylogenetic relationships among the Symphyta were reconstructed using mitogenomes. Both maximum likelihood and Bayesian inference analyses highly support the monophyly of the genus Leptocimbex and the sister‐group relationship between Leptocimbex and Labriocimbex + Trichiosoma.Subjects Genomics, Entomology, Taxonomy, Zoology, Molecular biology.
Consumer acceptance of watermelon flesh‐rind blends and the effect of rind on refreshing perception
Authors: Ramirez Jessica Louise , Juma Shanil , Du Xiaofen 
Published: March 2021

AbstractWatermelon flesh is widely consumed for its appealing flavor and refreshing properties, though the rind of the fruit also has traits of interest, especially its nutritional benefits. This study aimed to determine if watermelon flesh blended with 0%, 10%, 20%, and 30% w/w rind could appeal to consumers, and the effect of rind on the refreshing perception was investigated. Consumers (n = 102) evaluated the liking and intensity levels of overall flavor, sweet, sour, green, watermelon flavor, and refreshing quality along with questions regarding the texture, off flavors, and aftertaste of the samples. The addition of rind was acceptable up to the 20% rind level, which was given an overall rating above the midpoint of the scale, while the 10% and 0% rind samples did not differ significantly (P < 0.001). Overall liking most strongly correlated with sweet liking (r = 0.78, P < 0.001) and watermelon flavor liking (r = 0.77, P < 0.001). Refreshing liking most strongly correlated with watermelon flavor liking (r = 0.75, P < 0.001) and decreased with addition of rind in the samples (P < 0.001). The excessive green notes, off flavors, and undesirable texture of rind decreased the hedonic and refreshing ratings of samples with 20% and 30% rind, respectively. This research demonstrated the acceptability of using up to 20% rind to supplement watermelon juice blends and results suggested that watermelon flavor drives the refreshing perception.Practical ApplicationThese findings exhibit the diversity in consumer preferences for watermelon flesh blended with rind using a consumer test. The refreshing properties of watermelon flesh as related to sweetness and watermelon flavor, along with the flavor and mouthfeel attributes contributed by watermelon rind, are highlighted. Manufacturers of fruit‐based beverages can apply this research to inform development of refreshing products, watermelon flavored products, or products that utilize rind waste.
Beta redundancy for functional ecology
Authors: Ricotta Carlo , Kosman Evsey , Laroche Fabien , Pavoine Sandrine 
Published: March 2021

Abstract

Functional beta redundancy has been recently defined as the fraction of species dissimilarity between two plots not expressed by functional dissimilarity. As such, it summarizes to what degree the compositional differences between two plots mirror their functional differences.

A fundamental condition to obtain an appropriate measure of functional beta redundancy is that the functional dissimilarity between the plots is always lower (or at least not higher) than the corresponding species dissimilarity. However, many of the extant measures of functional dissimilarity do not fulfil this requirement.

To overcome this problem, a class of tree‐based indices of functional dissimilarity that conform to the above ‘redundancy property’ has been recently proposed. However, functional dissimilarity measures need not necessarily be based on a hierarchical representation of the species functional relationships.

In this paper, we introduce an algorithmic index of functional dissimilarity that conforms to the redundancy property. Since it does not rely on a hierarchical species organization, the proposed index allows to calculate functional beta redundancy in a more suitable way to the non‐hierarchical structure of the species functional relationships. The behaviour of the proposed measure is illustrated with data on the species functional turnover along real and simulated ecological gradients.
Effects of a multi‐component alcohol prevention intervention at sporting events: a quasi‐experimental control group study
Authors: Elgán Tobias H. , Durbeej Natalie , Holder Harold D. , Gripenberg Johanna 
Published: March 2021

AbstractBackground and aimsAlcohol intoxication among spectators and related problems are common at sporting events. This study estimated the impact a multi‐component community‐based alcohol prevention intervention, implemented at Swedish Premier Football (soccer) League matches, had on intoxication levels among spectators and refusal rates of alcohol service to, and arena entry of, obviously intoxicated spectators.DesignA quasi‐experimental controlled study using a repeated cross‐sectional design.Setting and participantsSpectators and sport arenas in Stockholm and Gothenburg, Sweden.Intervention and comparatorThe intervention was implemented in Stockholm and consisted of community mobilisation and collaboration, training of staff and improved enforcement and policy work. Gothenburg was the comparison area and received usual care.MeasurementsPrimary outcomes were spectators’ mean breath alcohol concentration (BrAC), proportion of spectators with high intoxication levels, (defined as BrAC ≥0.1%), overserving at licensed premises inside arenas and refused arena entry of obviously intoxicated spectators. Baseline data were collected during 2015 and follow‐up during 2016 and 2017.FindingsBrAC assessments (n = 10 188), arena entry attempts (n = 201) and alcohol purchase attempts at premises inside arenas (n = 495) were collected. There was evidence that the refusal rates of alcohol purchase at premises inside arenas improved differently between study areas and over time (adjusted odds ratio [aOR] = 0.28, 95% CI = 0.07, 1.06, P = 0.060, Bayes factor [BF] = 8.60). In both study areas, the arena entry refusal rates improved over time (aOR = 5.87, 95% CI = 1.16, 29.83, P = 0.033, BF = 17.7), but evidence that the rates improved differently between study areas and over time was equivocal (aOR = 0.57, 95% CI = 0.09, 3.56, P = 0.543, BF = 1.2). Mean BrAC levels decreased over time in both study areas (β = −0.032, 95% CI = −0.050, −0.015, P < 0.001), and differently (β = 0.104, 95% CI = 0.061, 0.146, P < 0.001), but evidence for an interaction effect was equivocal (β = −0.002, 95% CI = −0.022, 0.018, P = 0.868, BF = 1.0). Evidence was equivocal regarding whether the proportion of spectators with high intoxication levels decreased differently between study areas and over time (aOR = 1.17, 95% CI = 0.91, 1.50, P = 0.220, BF = 2.2).ConclusionsA multi‐component community‐based alcohol prevention intervention at sporting events may have increased staff intervention toward obviously intoxicated spectators. It was not clear whether this translated into a reduction in intoxication, which can be explained by improvements in the comparison area.
Wastage of medications supplied by hospitals to facilitate continuity of care when patients are discharged to residential care facilities in Victoria, Australia: An observational study
Authors: Elliott Rohan A. , Tran Tim , Taylor Simone E. 
Published: March 2021

AbstractObjectivesTo explore wastage of hospital‐supplied medications for patients discharged to residential care facilities (RCFs).MethodsTelephone interviews with staff at 52 RCFs and nine community pharmacies after patients were discharged from three hospitals in metropolitan Victoria, Australia, with medication supplied in original packs.ResultsHospital‐supplied medication was used by most RCFs, for a median of 48 hours, while waiting for community pharmacies to deliver medications packed in the RCFs’ preferred dose administration aid system (unit‐dose or multi‐dose blister packs or sachets). All RCFs reported sending unused hospital‐supplied medications to their community pharmacy. Six of the nine community pharmacies (managing 83% patients) indicated they did not reuse hospital‐supplied medications, with the exception of select difficult‐to‐source medications.ConclusionThere was significant wastage of hospital‐supplied discharge medications. Changes to the way hospital discharge medications are funded and quantities supplied are needed to ensure continuity of medication administration while minimising financial and environmental impacts of medication wastage.
The diagnosis and management of allergic reactions in patients sensitized to non‐specific lipid transfer proteins
Authors: Skypala Isabel J. , Bartra Joan , Ebo Didier G. , Antje Faber Margaretha , Fernández‐Rivas Montserrat , Gomez Francisca , Luengo Olga , Till Stephen J. , Asero Riccardo , Barber Domingo , Cecchi Lorenzo , Diaz Perales Araceli , Hoffmann‐Sommergruber Karin , Anna Pastorello Elide , Swoboda Ines , Konstantinopoulos Anastasios. P. , van Ree Ronald , Scala Enrico ,   European Academy of Allergy & Clinical Immunology (EAACI) Task Force: Non‐specific Lipid Transfer Protein Allergy Across Europe
Published: March 2021

AbstractSensitization to one or more non‐specific lipid transfer proteins (nsLTPs), initially thought to exist mainly in southern Europe, is becoming accepted as a cause of allergic reactions to plant foods across Europe and beyond. The peach nsLTP allergen Pru p 3 is a dominant sensitizing allergen and peaches a common food trigger, although multiple foods can be involved. A frequent feature of reactions is the requirement for a cofactor (exercise, alcohol, non‐steroidal anti‐inflammatory drugs, Cannabis sativa) to be present for a food to elicit a reaction. The variability in the food and cofactor triggers makes it essential to include an allergy‐focused diet and clinical history in the diagnostic workup. Testing on suspected food triggers should also establish whether sensitization to nsLTP is present, using purified or recombinant nsLTP allergens such as Pru p 3. The avoidance of known trigger foods and advice on cofactors is currently the main management for this condition. Studies on immunotherapy are promising, but it is unknown whether such treatments will be useful in populations where Pru p 3 is not the primary sensitizing allergen. Future research should focus on the mechanisms of cofactors, improving diagnostic accuracy and establishing the efficacy of immunotherapy.
A pilot multicentre randomised controlled trial of lidocaine infusion in women undergoing breast cancer surgery
Authors: Toner A. J. , Bailey M. A. , Schug S. A. , Corcoran T. B. 
Published: March 2021

SummaryChronic postoperative pain is common after breast cancer surgery. Peri‐operative lidocaine infusion may prevent the development of chronic postoperative pain, but a large‐scale trial is required to test this hypothesis. It is unclear whether a pragmatic, multicentre trial design that is consistent with expert guidance, addresses the limitations of previous studies, and overcomes existing translational barriers is safe, effective and feasible. We conducted a double‐blind, randomised controlled pilot study in 150 patients undergoing breast cancer surgery across three hospitals in Western Australia. Patients received lidocaine, or equivalent volumes of saline, as an intravenous bolus (1.5 mg.kg‐1) and infusion (2 mg.kg‐1.h‐1) intra‐operatively, and a subcutaneous infusion (1.33 mg.kg‐1.h‐1) postoperatively for up to 12 h on a standard surgical ward, with novel safety monitoring tools in place. The co‐primary outcomes were: in‐hospital safety events; serum levels of lidocaine during intravenous and subcutaneous infusion; and annualised enrolment rates per site with long‐term data capture. In‐hospital safety events were rare, and similar in the placebo and lidocaine arms (3% vs. 1%). Median (IQR [range]) serum lidocaine levels during intravenous (2.16 (1.74–2.83 [1.12–6.06]) µg.ml‐1, n = 41) and subcutaneous (1.52 (1.28–1.83 [0.64–2.85]) µg.ml‐1, n = 48) infusion were comparable with previous trials reporting improved pain outcomes. Annualised enrolment approximated 50 patients per site per year, with high levels of protocol adherence and ≥ 99% capture of outcomes at 3 and 6 months. The adjusted odds ratio (95%CI) for postoperative pain at 6 months in the lidocaine arm was 0.790 (0.370–1.684). We conclude that this trial, as designed, is safe, effective and feasible in patients undergoing breast cancer surgery, and a larger‐scale trial is planned.