bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Value Relevance of Earnings, Book Values, and Other Accounting Information and the Role of Economic Conditions in Value Relevance: A Literature Review*
Authors: Dunham Lee M. , Grandstaff Jaime L. 
Published: November 2021

ABSTRACTThe value relevance research in accounting offers robust analyses about how the market views accounting information. Although significant work has been done to date in this mature research area, the literature does not fully explain or agree upon the changes in value relevance over time, and the impact of economic conditions on the value relevance of accounting information is a relatively understudied research stream. We review three streams of the value relevance literature: (i) the value relevance of earnings and book values, (ii) the value relevance of other accounting information, and (iii) the role of economic conditions on the value relevance of accounting information. Further, we review the various explanations put forth in the literature to try to explain the variation in value relevance over time. Finally, we provide a limited baseline for the current state of scholarly work and offer insight for future value relevance research.
Dietary citrate supplementation enhances longevity, metabolic health, and memory performance through promoting ketogenesis
Authors: Fan Shou‐Zen , Lin Cheng‐Sheng , Wei Yu‐Wen , Yeh Sheng‐Rong , Tsai Yi‐Hsuan , Lee Andrew Chengyu , Lin Wei‐Sheng , Wang Pei‐Yu 
Published: November 2021

AbstractCitrate is an essential substrate for energy metabolism that plays critical roles in regulating cell growth and survival. However, the action of citrate in regulating metabolism, cognition, and aging at the organismal level remains poorly understood. Here, we report that dietary supplementation with citrate significantly reduces energy status and extends lifespan in Drosophila melanogaster. Our genetic studies in fruit flies implicate a molecular mechanism associated with AMP‐activated protein kinase (AMPK), target of rapamycin (TOR), and ketogenesis. Mice fed a high‐fat diet that supplemented with citrate or the ketone body β‐hydroxybutyrate (βOHB) also display improved metabolic health and memory. These results suggest that dietary citrate supplementation may prove to be a useful intervention in the future treatment of age‐related dysfunction.
Hypothermic oxygenated machine perfusion for extended criteria donor allografts: Preliminary experience with extended organ preservation times in the setting of organ reallocation
Authors: Pavicevic Sandra , Uluk Deniz , Reichelt Sophie , Fikatas Panagiotis , Globke Brigitta , Raschzok Nathanael , Schmelzle Moritz , Öllinger Robert , Schöning Wenzel , Eurich Dennis , Pratschke Johann , Lurje Georg 
Published: November 2021

AbstractBackgroundIn times of critical organ shortage, poor organ pool utilization and increased use of extended‐criteria donor (ECD) allografts remain a major problem. Hypothermic oxygenated machine perfusion (HOPE) has emerged as a promising and feasible strategy in ECD liver transplantation (LT). However, potential safety limits regarding the duration of perfusion are yet to be explored. Besides marginal allograft quality (steatosis), prolonged cold ischemia time remains the most important factor for a high number of liver allografts being declined for transplantation.Patients and MethodsTwo ECD‐allografts were each allocated to two recipients, who proved to be unsuitable to receive the assigned allograft upon arrival at the transplant center. The organs were reallocated by Eurotransplant and accepted by our center for two different backup patients. During that time, HOPE was commenced and continued until the recipient hepatectomy was completed. Postoperative allograft function was assessed by serum levels of alanine aminotransferase (ALT), aspartate aminotransferase (AST), bilirubin, and International Normalized Ratio. Incidence of early allograft dysfunction (EAD), postoperative complications, and length of hospital stay were analyzed.ResultsHOPE was applied for 4 h 35 min and 4 h 20 min, resulting in a total cold preservation time of 17 h 29 min and 15 h 20 min, respectively. Both recipients displayed decreasing serum transaminases and bilirubin levels postoperatively. No EAD or major postoperative complications occurred in either patient. Serum ALT and AST levels were within the normal range at discharge.ConclusionsExtended HOPE enables the safe extension of preservation time for up to 18 h in human LT. End‐ischemic HOPE may significantly improve organ pool utilization, while simultaneously facilitating operating room logistics and preventing organ injury.
Nasal high flow therapy use in wards in patients with chronic obstructive pulmonary disease may spare ICU resources
Authors: Trump Matthew W. , Ganapathiraju Iaswarya , Jackson Julie A. , Branick Kate , Taylor Matt , Oetting Trevor W. , Pelaez Carol A. 
Published: November 2021

AbstractNasal high flow therapy has been previously studied for the management of acute hypoxic respiratory failure in patients with chronic obstructive pulmonary disease but the data regarding its use outside of the intensive care unit are sparse. We aimed to evaluate safety and efficacy of nasal high flow therapy outside of the intensive care unit in patients with acute hypoxic respiratory failure and known chronic obstructive pulmonary disease. We conducted a retrospective matched historic cohort study of adult patients with diagnosed chronic obstructive pulmonary disease presenting with acute hypoxic respiratory failure between December 2017 to June 2019, after the initiation of a new protocol, which allowed patients to be managed with nasal high flow therapy on the medical/surgical wards instead of transferring them to the ICU per prior standard of care. Nasal high flow therapy was initiated either in the emergency department or on the medical/surgical wards. Patients were matched with historical cohorts who were managed with prior standard of care based on age, body mass index, comorbidities, and home oxygen use. Primary outcome of interest was difference in rates of mechanical ventilation. Secondary outcomes included hospital length of stay, total number of days spent in the intensive care unit, and in‐hospital mortality. A total of 90 patients met study inclusion criteria and were matched to 90 historical control patients. Among the study group, 8% required mechanical ventilation versus 9% in the control group (p = 0.79). Hospital length of stay was 7 days in study group versus 6 days in control group (p = 0.02), and in‐hospital mortality was the same in both study and control groups at 12% (p = 0.99). Nineteen percent of study group patients required ICU level of care at any time during the admission compared with 49% of control group (p < 0.001). Nasal high flow therapy use in patients with acute hypoxic respiratory failure and underlying chronic obstructive pulmonary disease outside of the intensive care unit may spare ICU resources and cost without delay in definitive care such as mechanical ventilation.
Neurological and cognitive outcomes after antibody‐negative autoimmune encephalitis in children
Authors: Gadian Jonathan , Eyre Michael , Konstantoulaki Ele , Almoyan Ani , Absoud Michael , Garrood Isabel , Lim Ming 
Published: November 2021

AIMTo characterize the neurological and cognitive outcomes in children with antibody‐negative autoimmune encephalitis (Ab‐negative AE).METHODA cohort of children presenting to our institution over a 10‐year period with autoimmune encephalitis was identified by structured retrospective review of medical records. Clinical features at presentation and final follow‐up were recorded. Neuropsychological testing was performed in a subset of patients. Outcomes after Ab‐negative AE were compared with outcomes after N‐methyl‐D‐aspartate receptor antibody encephalitis (NMDARE).RESULTSForty‐four patients (26 females, 18 males, median age 9y 2mo [interquartile range 4y 5mo–11y 8mo], 23 with NMDARE) with a diagnosis of autoimmune encephalitis were included. Postencephalitic epilepsy was more frequent after Ab‐negative AE compared to NMDARE (61% vs 14%, p=0.002). Cognitive testing was performed in a subset of patients (n=21; Ab‐negative AE=11, NMDARE=10). Full‐scale IQ was lower after Ab‐negative AE than NMDARE (mean IQ 75 vs 92, p=0.02), primarily because of reduced verbal comprehension index (80 vs 98, p=0.01) and working memory index (77 vs 95, p=0.09). The cognitive function most commonly impaired was executive function (80% [8/10] vs 22% [2/9]).INTERPRETATIONAb‐negative AE was associated with poorer cognitive outcomes than NMDARE at 1‐year follow‐up. Further studies are required to evaluate if immunotherapy can be optimized to improve outcome.
Wiring China: The impact of telegraph construction on grain market integration in late imperial China, 1870–1911
Authors: Hao Yu , Li Yuanzhe , Nye John V. C. 
Published: November 2021

AbstractHow did the telegraph improve market integration in late imperial China? This study exploits differences in the exogenous timing of telegraph construction in different prefectures from 1870 to 1911. The empirical results show that the arrival of the telegraph within a prefecture pair reduced the ratio of the two prefectures’ monthly high‐grade rice prices by 6.6 percentage points in nine southern Chinese provinces, or 17.2 per cent of the mean of the dependent variable. The main results are robust to controlling for institutional or transportation changes occurring during the same period, to using an alternative measure of market integration, to using prices of mid‐grade and low‐grade rice, and to excluding outliers with low data quality. In addition, the effect of the telegraph was stronger for prefecture pairs in which information transmission was more costly, and traditional long‐distance traders played an important role in the telegraph's promotion of market integration. In conclusion, our findings help us understand how a new information technology enhanced market integration in a premodern agrarian society with an established commercial network.
Bilateral temporal lobe epilepsy: How many seizures are required in chronic ambulatory electrocorticography to estimate the laterality ratio?
Authors: Chiang Sharon , Fan Joline M. , Rao Vikram R. 
Published: November 2021

AbstractObjectiveThis study was undertaken to measure the duration of chronic electrocorticography (ECoG) needed to attain stable estimates of the seizure laterality ratio in patients with drug‐resistant bilateral temporal lobe epilepsy (BTLE).MethodsWe studied 13 patients with drug‐resistant BTLE who were implanted for at least 1 year with a responsive neurostimulation device (RNS System) that provides chronic ambulatory ECoG. Bootstrap analysis and nonlinear regression were applied to model the relationship between chronic ECoG duration and the probability of capturing at least one seizure. Laterality of electrographic seizures in chronic ECoG was compared with the seizure laterality ratio from Phase 1 scalp video‐electroencephalographic (vEEG) monitoring. The Kaplan–Meier estimator was used to evaluate time to seizure laterality ratio convergence.ResultsSeizure laterality ratios from Phase 1 scalp vEEG monitoring correlated poorly with those from RNS chronic ECoG (r = .31, p = .30). Across the 13 patients, average electrographic seizure frequencies ranged from 1.4 seizures/month to 5.1 seizures/day. A 50% probability of recording at least one electrographic seizure required 9.1 days of chronic ECoG, and 90% probability required 44.3 days of chronic ECoG. A median recording duration of 150.9 days (5 months), corresponding to a median of 16 seizures, was needed before confidence intervals for the seizure laterality ratio reliably contained the long‐term value. The median recording duration before the point estimate of the seizure laterality ratio converged to a stationary value was 236.8 days (7.9 months).SignificanceRNS chronic ECoG overcomes temporal sampling limitations intrinsic to inpatient Phase 1 vEEG evaluations. In patients with drug‐resistant BTLE, approximately 8 months of chronic RNS ECoG are needed to precisely estimate the seizure laterality ratio, with 75% of people with BTLE achieving convergence after 1 year of RNS recording. For individuals who are candidates for unilateral resection based on seizure laterality, optimized recording duration may help avert morbidity associated with delay to definitive treatment.
Where I am and who I am with: Contextual dynamics of personality in the prediction of work performance
Authors: Woods Stephen A. 
Published: November 2021

AbstractContextually dynamic expressions of personality traits were examined in this study to understand their effects on work performance criteria. A concept of contextualized trait resources was developed to explain the dynamic deployment of traits across specific social contexts to deal with the demands that people face (e.g., work demands). A sample of 111 managers provided multiple contextualized ratings of the Big Five reflecting key social domains, and operationalized as role‐identities and metaperceptions, and also participated in a 1‐day assessment center (AC). Analyses showed that metaperceptions of the Big Five from the perspective of a work supervisor, and to a lesser extent metaperceptions averaged across contexts, predicted performance criteria at the AC after controlling for the effects of general ratings of the same traits. It was concluded that both the social domain, and specific interpersonal context of trait expressions are potentially informative in understanding the effects of contextually dynamic representations of personality. Implications for recruitment and selection are discussed.
Maximum weighted induced forests and trees: new formulations and a computational comparative review
Authors: Melo Rafael A. , Ribeiro Celso C. 
Published: November 2021

AbstractGiven a graph with a weight associated with each vertex , the maximum weighted induced forest problem (MWIF) consists of encountering a maximum weighted subset of the vertices such that induces a forest. This NP‐hard problem is known to be equivalent to the minimum weighted feedback vertex set problem, which has applicability in a variety of domains. The closely related maximum weighted induced tree problem (MWIT), on the other hand, requires that the subset induces a tree. We propose two new integer programming formulations with an exponential number of constraints and branch‐and‐cut procedures for MWIF. Computational experiments using benchmark instances are performed comparing several formulations, including the newly proposed approaches and those available in the literature, when solved by a standard commercial mixed integer programming solver. More specifically, five formulations are compared, two compact ones (i.e., with a polynomial number of variables and constraints) and the three others with an exponential number of constraints. The experiments show that a new formulation for the problem based on directed cutset inequalities for eliminating cycles (DCUT) offers stronger linear relaxation bounds earlier in the search process. The results also indicate that the other new formulation, denoted tree with cycle elimination (TCYC), outperforms those available in the literature when it comes to the average times for proving optimality for the benchmark instances with up to 81 vertices. Additionally, this formulation can achieve much lower average times for solving the larger random instances that can be optimally solved. Furthermore, we show how the formulations for MWIF can be easily extended for MWIT. Such extension allowed us to analyze the difference between the optimal solution values of the two problems when considering different classes of graphs.
Biosynthesis and beneficial effects of microbial gibberellins on crops for sustainable agriculture
Authors: Keswani Chetan , Singh Satyendra P. , García-Estrada Carlos , Mezaache-Aichour Samia , Glare Travis R. , Borriss Rainer , Rajput Vishnu D. , Minkina Tatiana M. , Ortiz Aurelio , Sansinenea Estibaliz 
Published: November 2021

AbstractSoil microbes promote plant growth through several mechanisms such as secretion of chemical compounds including plant growth hormones. Among the phytohormones, auxins, ethylene, cytokinins, abscisic acid and gibberellins are the best understood compounds. Gibberellins were first isolated in 1935 from the fungus Gibberella fujikuroi and are synthesized by several soil microbes. The effect of gibberellins on plant growth and development has been studied, as has the biosynthesis pathways, enzymes, genes and their regulation. This review revisits the history of gibberellin research highlighting microbial gibberellins and their effects on plant health with an emphasis on the early discoveries and current advances that can find vital applications in agricultural practices.
Antimicrobial activities of plant essential oil vapours against Acidovorax citrulli and Xanthomonas campestris on Cucurbitaceae, Brassicaceae and Solanaceae seeds
Authors: Chung Min Young , Kim Hoikyung , Beuchat Larry R. , Ryu Jee-Hoon 
Published: November 2021

Abstract

Aim
This study was done to develop a seed decontamination treatment for organic seeds against plant pathogens (Acidovorax citrulli and Xanthomonas campestris) using essential oil (EO) vapours without affecting the seeds' germination rate.

Methods and Results
By using a diffusion assay and determining minimum inhibitory and lethal concentrations, we screened two EO vapours which were most inhibitory to A. citrulli (cinnamon bark and garlic EO vapours) and X. campestris (onion and garlic EO vapours). After 48 h of exposure to EO vapours at 25°C and 43% or 85% relative humidity (RH), no significant decrease (p &gt; 0.05) in germination rates was observed compared with those of control seeds. It was observed that EO vapour treatment at 25°C and 43% or 85% RH for 48 h caused significant population reductions (p ≤ 0.05) (ca. 0.3–2.6 log colony forming unit/g) compared to those of untreated seeds.

Conclusion
Applications of EO vapours showed significant (p ≤ 0.05) antimicrobial effects against A. citrulli and X. campestris on both laboratory mediums and plant seeds without decreasing the germination rate of seeds.

Significance and Impact of the Study
This study provides useful information for the development of natural seed sterilization treatments using EO vapours.
Nurses' work engagement: The influences of ambidextrous leadership, clinical nurse leadership and workload
Authors: Cai Ying , Li Quan , Cao Ting , Wan Qiaoqin 
Published: November 2021

AbstractAimTo test the relationships among staff nurses' work engagement, nurse managers' ambidextrous leadership and staff nurses' clinical leadership and workload.DesignA multicentre cross‐sectional survey design was used.MethodsThe study was conducted in eight medical centres from six representative provinces of China in October 2019. The participants completed electronic questionnaires that measured ambidextrous leadership, clinical nurse leadership, workload and work engagement. We used structural equation modelling to test a hypothetical model.ResultsThe hypothetical model had a good fit to the actual data. Ambidextrous leadership was positively associated with clinical nurse leadership and work engagement, and clinical nurse leadership had a significant positive relationship with work engagement, which partially mediated the path from ambidextrous leadership to work engagement. In addition, workload moderated the relationship between ambidextrous leadership and clinical nurse leadership.ConclusionThis study makes a timely contribution to the nursing literature by demonstrating that nurse managers' ambidextrous leadership and clinical nurse leadership are important determinants of work engagement. Improving the level of ambidextrous leadership and clinical nurse leadership helps to enhance work engagement.ImpactThis study provides a new strategy to increase nurses' work engagement from a new perspective of nursing leadership. Enhancing nurse managers' ambidextrous leadership and clinical nurse leadership can increase work engagement. Nurse managers should value the role of ambidextrous leadership and clinical nurse leadership in promoting work engagement, especially when nurses perceive they have a low workload.
Socialized sexual values and meanings ascribed to sex as predictors of the experience of sex: A theoretical model
Authors: Walters Tracy L. 
Published: November 2021

AbstractThis paper proposes a midrange model based on symbolic interactionism that identifies potential predictors of the experience of sex. Symbolic interactionism is a sociological framework which focuses on how individuals construct shared meanings for objects and events through repeated interactions. Regarding sexual behavior, meanings are typically socialized through repeated interactions with parents and significant others in one's life. These meanings can therefore vary from person to person and individuals may have different meanings as a result of their gender, as well as for sexual behavior within diverse types of sexual relationships. Individuals who have meanings and values that are discrepant with their behavior may have more negative sexual experiences than individuals whose meanings, values, and behavior are more congruent. The symbolic interactionism framework and its concepts are presented and explained, and empirical findings which support the proposed associations are then presented. Limitations and implications of the model are also discussed.
The impact of catholic religion on earnings management: A case of Poland
Authors: Grabiński Konrad , Wójtowicz Piotr 
Published: November 2021

AbstractThis paper investigated the impact of religiosity on accrual and real earnings management. Unlike most previous studies which consider this issue in a multi‐religious setting, we use a mono‐religious setting, specifically Poland where the Roman Catholic Church holds a dominant position. Thus, we are able to study the impact of religiosity on earnings management ignoring the impact of different religious denominations magnified by cultural factors. Our study focuses on the impact the Catholic religion has on earnings management. A novelty of this study is our proxy for religiosity. We use the communicantes ratio applicable only to Catholic and Orthodox denominations. This study contributes to the literature by providing a broader picture of the impact of religiosity on earnings management. Based on a sample of Polish companies, we find that Catholicism positively (negatively) influences the level of accrual (real) earnings management. We carefully examine the issue of differences between religiosity and personal faith and highlight the problems related to selecting a proxy for religiosity. The results indicate that a firm's preferred earnings management strategy depends heavily on the values shared by the national community. The majority of previous studies find that religiosity has a negative (positive) impact on accrual (real) earnings management. We provide empirical evidence that this is not always the case. There exists a setting in which the impact of religiosity is opposite, and the mechanisms through which religiosity influences earnings management are much more complicated than what was previously assumed.