bluuebunny/crossref_metadata_2025_split huggingface dataset:
Joint venture investments: An analysis of the level of compliance with the disclosure requirements of IFRS 12
Authors: Sarquis Raquel Wille , dos Santos Ariovaldo , Lourenço Isabel , Oscar Braunbeck Guillermo 
Published: May 2021

AbstractThis study provides empirical evidence on changes in entities’ reporting of interests in joint ventures from proportionate consolidation to the equity method following adoption of IFRS 11 and their application of the corresponding IFRS 12 disclosure requirements. The sample includes 551 firms from 26 countries affected by the adoption of IFRS 11 (1,858 financial statements). The findings indicate that many firms are not fully complying with IFRS 12 disclosure requirements and that firm‐level characteristics (e.g., size, leverage, and ownership concentration) contribute more to explaining the level of (non)compliance, when compared to country‐level variables (e.g., legal system and emerging versus developed countries). We also find that the level of materiality of joint ventures is positively associated with the level of compliance with IFRS 12 disclosure requirements. Our results contribute to the literature on the determinants of compliance with IFRS Standards disclosure requirements and bring important insights for the post‐implementation review of IFRS 11 and IFRS 12 occurring between 2020 and 2022.
Implementation of distributed automated medication dispensing units in a new hospital: Nursing and pharmacy experience
Authors: Craswell Alison , Bennett Kate , Hanson Julie , Dalgliesh Brett , Wallis Marianne 
Published: May 2021

Aims and objectivesTo explore the structures, processes and outcomes involved in an Automated Medication Dispensing system implementation and its impact on patient safety.BackgroundIncreasing digitalisation of medication prescribing, dispensing, administration and stock management has occurred over the past two decades. While automated medication dispensing units aim to provide safe, high‐quality, patient‐centred care, the implementation may result in unintended consequences leading to suboptimal outcomes.DesignThis study uses a qualitative approach guided by Donabedian's structure, process and outcome framework.MethodsTwenty‐six registered nurses and pharmacy assistant staff, from clinical areas equipped with automated medication dispensing cabinets, participated in semi‐structured interviews. In‐depth, thematic analysis explored the structures and processes. Together with interview data, content analysis of text data generated by internal risk management and critical incident reporting systems was undertaken to evaluate outcomes. Findings were considered in light of the Interactive Sociotechnical Analysis approach to health information technology. The COREQ checklist was used in preparation of this article.ResultsPharmacy assistants reported better satisfaction with the system at implementation than nurses. Training provided for nurses and their involvement in system implementation was reported as insufficient; however, nurses’ use of and satisfaction with the system improved over time. A recursive relationship between the changes imposed by the system and nurses’ creative problem solving (workarounds) used to manage these changes, impacted work productivity for nurses and safety for patients.ConclusionsThe individualised nature of “workarounds” employed offered both risks and opportunities which require further identification, investigation and management.Relevance to clinical practiceNurses are the majority of the health workforce. Digitalisation of traditionally paper‐based activities in health care, impacting nursing work, requires similar strategies to any practice change.
Patient perspectives and experiences of sexual health conversations and cardiovascular disease: A qualitative study
Authors: East Leah , Jackson Debra , Manias Elizabeth , Dunning Trisha , Hutchinson Marie 
Published: May 2021

AbstractAimThis study aimed to explore the experiences of individuals discussing sexual well‐being with healthcare professions within the context of their cardiac illness to determine their sexual health information needs.BackgroundCardiovascular disease is the leading cause of morbidity and mortality worldwide and known to have a detrimental impact on sexual health. Despite sexual health being recognised as a fundamental component of well‐being, it may be a neglected aspect of care within the context of cardiovascular disease.DesignA qualitative exploratory study conducted in accordance with COREQ guidelines.MethodsWe conducted semi‐structured interviews with participants (n = 13) aged between 30–77 years who had been diagnosed with a cardiovascular disease. Data were transcribed and subject to thematic analysis.Results/findingsAnalysis revealed two major themes—Sexual healthcare information and expectations: I expect them to tell me and Experiences of sexual adversity: it's really scary. Although participants expected and welcomed information in relation to their illness and sexual health, this was rarely received. Subsequently, when some participants experienced sexual adversity including erectile dysfunction, they felt anxious and distressed which impacted their intimated relationships. It was often when participants sought information associated with adversity that information was provided and this was primarily in relation to medication associated with assisting dysfunction.ConclusionIndividuals who have cardiovascular disease may require sexual health care. Nurses are well placed to provide information and education associated with cardiovascular disease and associated sexual well‐being to promote positive outcomes for individuals and minimise distress around sexual adversity.Relevance to clinical practiceFindings highlight the importance of providing clear and accurate information about sexual well‐being and function to patients experiencing cardiovascular disease. Provision of information should be considered an essential and routine aspect of care with patients being afforded opportunities to discuss concerns associated with their sexual well‐being.
Approaches for establishing and sustaining clinical academic partnerships: A discursive review
Authors: Baptiste Diana‐Lyn , Whalen Madeleine , Goodwin Miki 
Published: May 2021

AbstractAims and objectivesTo discuss the need for a formalised structure that bridges the clinical and academic realms with concrete recommendations for programme development.BackgroundIn the rapidly changing landscape of health care, nurses are challenged with the responsibility to engage in evidence‐based practice, quality improvement and research projects. Clinical and academic partnerships play a vital role in fostering collaboration, mentorship and resources.DesignDiscursive paper.MethodSearching international literature published between 2010–2020 in PubMed, CINAHL and Google Scholar, we explored the benefits, barriers and facilitators of clinical academic partnerships from the available evidence and professional perspectives from both sides of a clinical/academic collaboration.DiscussionEvidence‐based literature supports the establishment of partnerships schools of nursing and clinical institutions to improve patient outcomes and experiences and provide additional resources for improved research and practice capacity between both entities. Barriers to establishing clinical academic partnerships included lack of time, lack of formal collaborations and knowledge deficits. Facilitators included visible leadership endorsement, mentoring and modelling a culture of inquiry.ConclusionsThe establishment of formalised clinical academic partnerships can be used to develop continuing education programmes, promote engagement in nursing inquiry, fill in knowledge gaps in practice and improve available resources and patient outcomes. There is a great need for capacity building in hospitals, superficially, those with a mission to address the research‐practice gap, promote nursing excellence and improve patient outcomes.Relevance to clinical practiceNurse leaders play an instrumental role in establishing sustainable clinical academic partnerships that create shared resources, resulting in mutual benefit, and influences a much‐needed shift in organisational culture and infrastructure.
Initiatives and achievements of the Japanese Society of Obstetrics and Gynecology, Obstetrics and Gynecology MIRAI Committee 2020
Authors: Komatsu Hiroaki , Watari Hidemichi , Onodera Yohei , Suemitsu Tokumasa , Nakagawa Satoshi , Kusabiraki Tae , Matoba Yusuke , Ihira Kei , Yanaihara Nozomu , Banno Kouji , Okamoto Aikou , Shozu Makio , Kimura Tadashi ,   MIRAI Committee Members
Published: May 2021

AbstractBackgroundsIn 2013, the total number of obstetrician‐gynecologists decreased. The Japanese Society of Obstetrics and Gynecology established the Obstetrics and Gynecology MIRAI Committee in 2015. Within the MIRAI Committee, Japanese Trainees in Obstetrics and Gynecology (JTOG) was established; it was comprised of 20 promising young obstetrician‐gynecologists recommended from regions across Japan. The office term is 2 years.ObjectiveThe purpose of this report is to learn and inform about the results of MIRAI's activities.MethodsWe surveyed the trends in new obstetrician‐gynecologists and also matched each seminar participant with them.ResultThe number of new memberships has been increasing since the nadir in 2016. In particular, there are over 100 more new physicians specializing in the field in 2020 than there were at the nadir in 2016. It was revealed that approximately 50% of the participants in the summer school specialized in obstetrics and gynecology. Furthermore, approximately 70% of POP2 participants specialized in obstetrics and gynecology, which shows that these two recruitment seminars are extraordinarily effective events that result in an increase in the number of new obstetricians and gynecologists.ConclusionWe conclude that the activities of this MIRAI Committee and JTOG have been effective. With the spread of COVID‐19 and the inability of obstetrician‐gynecologists and students/clinical trainees to perform social distancing, it is currently difficult to hold hands‐on seminars. However, we hope that new JTOG members will be able to create a new seminar format.
Gastrointestinal symptom burden and dietary intake in patients with chronic kidney disease
Authors: Meade Anthony , Le Leu Richard , Watson Nerylee , Jesudason Shilpa , Clayton Philip , Faull Randall , McDonald Stephen , Trimingham Claire 
Published: May 2021

BackgroundGastrointestinal (GI) symptoms can present a significant burden to patients with chronic kidney disease (CKD) but the reported prevalence is inconsistent.ObjectiveTo examine the GI burden and dietary intake in patients with CKD with or without dialysis.MethodsThis was a cross‐sectional study of 216 adults, recruited from outpatient and dialysis clinics, with CKD stage 4 or 5 not receiving dialysis (CKD‐ND), or receiving haemodialysis (HD) or peritoneal dialysis (PD). Three questionnaires were administered: the Bristol Stool Form Scale (BSFS); a modified Gastrointestinal Symptom Rating Scale and a short Food Frequency Questionnaire. Outcomes were stool frequency and consistency, GI symptoms and dietary intake.ResultsData were collected from 216 patients (mean age, 63 years [95% CI: 61, 65]; 63% males; CKD‐ND: n = 134; HD: n = 67; PD: n = 15). Mean stool frequency for all groups was one bowel action per day (p = .45) and consistency was normal (BSFS type 4, p = .95). Overall GI symptom burden was low but several symptoms occurred at least “most of the time” including “tiredness/lethargy” (54% of participants), “reduced appetite” (29%), “early satiety” (25%) and “change in taste” (15%). Low intakes of fresh fruit, vegetables, whole‐grains and legumes were found. No associations were observed between diet and GI symptoms.ConclusionThe overall GI symptom burden was low, but >15% of participants reported several symptoms as occurring most to all of the time. Low intakes of fresh fruit, vegetables, whole‐grains and legumes were observed in all CKD patients.
The development of positioning theory as a process of theoretical positioning
Authors: Bjerre Jørn 
Published: May 2021

AbstractThis article studies how positioning theory (PT) developed into a theoretical position, and outlines a scenario for its future development. In order to do so, I will apply analytical concepts developed within PT, to PT itself. Based on a reading of texts authored and co‐authored by Rom Harré, I will argue that a storyline was created, based on the plot that static conceptualisations of social reality had to be replaced by dynamic, and that although the resulting narrative was effective in terms of developing a theoretical position, it also created problems in relation to the internal coherency of PT as a theory. Finally, the article suggests that to address some of these problems, positioning theorists should seek tointegrate PT further with sociological theory,rather than attempt to develop PT as a new,parallel and competing social theory.
The role of hepatitis B virus core‐related antigen in predicting hepatitis B virus relapse after cessation of entecavir in hepatitis B e antigen‐negative patients
Authors: Huang Pao‐Yuan , Wang Jing‐Houng , Hung Chao‐Hung , Lu Sheng‐Nan , Hu Tsung‐Hui , Chen Chien‐Hung 
Published: May 2021

AbstractThis study investigated the ability of hepatitis B core‐related antigen (HBcrAg) to predict hepatitis B virus (HBV) relapse in HBeAg‐negative patients after cessation of entecavir therapy. A total of 301 HBeAg‐negative patients without cirrhosis who had stopped entecavir therapy for at least 12 months were recruited. All patients fulfilled the stopping criteria proposed by the APASL 2012 guidelines. The five‐year cumulative rates of virological relapse, clinical relapse and HBsAg loss were 71.6%, 57.3% and 18.7%, respectively. Serum HBsAg at end of treatment (EOT) was an independent predictor of virological relapse, clinical relapse and HBsAg loss; an EOT HBsAg of 150 IU/ml was the optimal cut‐off value. The 5‐year virological relapse rates for patients with <150 and ≥150 IU/ml HBsAg at EOT were 43.3% and 82.2% (p < 0.001), clinical relapse rates were 32.3% and 66.3% (p < 0.001), and HBsAg loss rates were 46.1% and 5.2% (p < 0.001), respectively. A baseline HBcrAg of 4 IU/ml was the optimal cut‐off value for predicting HBV relapse. Among patients with an EOT HBsAg <150 IU/ml, the five‐year virological relapse rates for patients with baseline HBcrAg levels ≤4 and >4 log U/ml were 27.9% and 59.1% (p = 0.006) and the clinical relapse rates were 18% and 48.1% (p = 0.014), respectively. EOT HBcrAg was not a significant predictor of virological or clinical relapse after cessation of entecavir. In conclusion, the combination of an EOT HBsAg of 150 IU/ml and baseline HBcrAg of 4 log U/ml can effectively predict the risk of HBV relapse after stopping entecavir therapy.
The effect of assisted enteral feeding on treatment outcome in dogs with inflammatory protein‐losing enteropathy
Authors: Economu Lavinia , Chang Yu‐mei , Priestnall Simon L. , Kathrani Aarti 
Published: May 2021

AbstractBackgroundThe effect of assisted enteral feeding on treatment outcome in dogs with protein‐losing enteropathy (PLE) is unknown.ObjectivesTo determine if dogs with inflammatory PLE that had an enteral feeding tube placed had better outcome vs dogs with inflammatory PLE without a feeding tube.AnimalsFifty‐seven dogs with inflammatory PLE.MethodsA retrospective study at a UK referral hospital identified dogs with inflammatory PLE using a standard diagnostic criterion. Positive outcome was defined as survival greater than 6 months or death unrelated to PLE and negative outcome as death related to PLE within 6 months of diagnosis. Several variables were assessed to identify factors for positive outcome using logistic regression.ResultsThirty‐five (61%) and 22 (39%) dogs had a positive and negative outcome at 6 months, respectively. Of the 21 dogs that had a feeding tube placed within 5 days of gastrointestinal biopsy, 16 (76%) had a positive outcome and 5 (24%) had a negative outcome. Dogs treated with dietary treatment alone (P = .002) and dogs with an enteral feeding tube (P = .006) were significantly associated with a positive outcome. When stratified by treatment, assisted enteral feeding was significantly associated with a positive outcome in dogs treated with concurrent immunosuppressive treatment (P = .006), but there was insufficient data to evaluate dogs treated with dietary treatment alone.Conclusions and Clinical ImportanceAssisted enteral feeding in dogs with inflammatory PLE could be associated with improved treatment outcome, especially in those receiving immunosuppressive treatment, and should be considered in the treatment plan of these dogs.
Deaths from hepatocellular carcinoma are more likely to occur in medical facilities than deaths from other cancers: 2003‐2018
Authors: Truitt Katie , Khan Sadiya S. , Gregory Dyanna L. , Chuzi Sarah , VanWagner Lisa B. 
Published: May 2021

AbstractPlace of death is a key indicator of quality of end‐of‐life care, and most people with a terminal diagnosis prefer to die at home. Home has surpassed the hospital as the most common location of all‐cause and total cancer‐related deaths in the United States. However, trends in place of death due to hepatocellular carcinoma (HCC), which is uniquely comanaged by hepatologists and oncologists, have not been described. We analysed US death certificate data from 2003 to 2018 for the proportion of deaths over time at medical facilities, nursing facilities, hospice facilities and home, for HCC and non‐HCC cancer. The proportion of deaths increased from 0.6% to 15.2% in hospice facilities (P trend < 0.0001) but did not change at home. In multivariable analysis, persons with HCC were more likely than persons with non‐HCC cancer to die in medical facilities, while persons with HCC were less likely to die at home.
Carbonate assemblages in Cold Bokkeveld CM chondrite reveal complex parent body evolution
Authors: Farsang Stefan , Franchi Ian A. , Zhao Xuchao , Raub Timothy D. , Redfern Simon A.T. , Grady Monica M. 
Published: May 2021

AbstractThe paragenesis of carbonates in the Cold Bokkeveld CM chondrite is determined from a detailed petrographic, chemical, spectroscopic, and isotopic study of nine associations of carbonates (aragonite, calcite, and dolomite) with other secondary minerals that occur within the meteorite. Our study reveals the existence of carbonates displaying petrographic features that are distinct from those of type 1 and type 2 carbonates commonly observed in CM2 meteorites. These include carbonates interstitial to octahedral magnetite crystals, for which a new designation of “type 1c” is suggested. The O isotopic values of dolomite (δ18O ranging from +21.1 to +25.8‰ and Δ17O from −4.9 to −4.0‰) are similar to those measured in dolomites from other CM chondrites. The presence of complex carbonates with a CaCO3 core and Mg‐enriched rim implies several generations of fluids and/or their evolving composition on the CM parent body(ies). Petrographic characteristics indicate at least six stages of potentially overlapping carbonate and phyllosilicate formation events. We show that type 1 and type 2 calcite have distinct Raman spectral characteristics. Type 1 calcite is characterized by very broad peaks, whereas type 2 calcite displays narrow peaks similar to those of typical abiotic terrestrial calcite, suggesting high crystallinity. A carbonate Raman spectrum showing features characteristic of both aragonite and calcite likely documents an aragonite‐calcite phase transition. Raman spectroscopy also reveals the presence of organic matter in the majority of carbonates. This indicates that organic carbon was mobilized by aqueous fluids for extended periods.
Representation, interaction and interpretation. Making sense of the context in clinical reasoning
Authors: Koufidis Charilaos , Manninen Katri , Nieminen Juha , Wohlin Martin , Silén Charlotte 
Published: May 2021

AbstractBackgroundAll thinking occurs in some sort of context, rendering the relation between context and clinical reasoning a matter of significant interest. Context, however, has a notoriously vague and contested meaning. A profound disagreement exists between different research traditions studying clinical reasoning in how context is understood. However, empirical evidence examining the impact (or not) of context on clinical reasoning cannot be interpreted without reference to the meaning ascribed to context. Such meaning is invariably determined by assumptions concerning the nature of knowledge and knowing. The epistemology of clinical reasoning determines in essence how context is conceptualised.AimsOur intention is to provide a sound epistemological framework of clinical reasoning that puts context into perspective and demonstrates how context is understood and researched in relation to clinical reasoning.DiscussionWe identify three main epistemological dimensions of clinical reasoning research, each of them corresponding to fundamental patterns of knowing: the representational dimension views clinical reasoning as an act of categorisation, the interactional dimension as a cognitive state emergent from the interactions in a system, while the interpretative dimension as an act of intersubjectivity and socialisation. We discuss the main theories of clinical reasoning under each dimension and consider how the implicit epistemological assumptions of these theories determine the way context is conceptualised. These different conceptualisations of context carry important implications for the phenomenon of context specificity and for learning of clinical reasoning.ConclusionThe study of context may be viewed as the study of the epistemology of clinical reasoning. Making sense of ‘what is going on with this patient’ necessitates reading the context in which the encounter is unfolding and deliberating a path of response justified in that specific context. Mastery of the context in this respect becomes a core activity of medical practice.
Beyond “ought Implies Feasible”
Authors: Sirsch Jürgen 
Published: May 2021

AbstractWhat kinds of feasibility restrictions should be taken into account in practically relevant political philosophy? David Estlund argues that “ought” does not imply “can will,” and, hence, that we should be very cautious regarding the inclusion of motivational restrictions in political philosophy. As Nicholas Southwood and David Wiens point out, however, Estlund’s position clashes with the requirement that “ought” implies “feasible.” The present article argues that even though we must accept that “ought” implies “feasible,” this does not settle the question regarding the adequate set of feasibility restrictions to be included in applied normative thinking. Instead, we need to distinguish different kinds of normative theory that require different sets of feasibility restrictions. For this, the article provides a taxonomy of feasibility restrictions and a preliminary discussion of the adequate set of feasibility restrictions for different kinds of normative theory.