bluuebunny/crossref_metadata_2025_split huggingface dataset:
The impact of auditor conservatism on accruals and going concern opinion: Iranian angle
Authors: Salehi Mahdi , Tarighi Hossein , Sahebkar Haydar 
Published: June 2018

Purpose
The purpose of this study is to examine high-quality auditors’ conservatism in Iran market based on the classification of Tehran Stock Exchange (TSE) in terms of their reaction to client’s earnings management behavior and their limitations to issue the going concern opinions (GCOs) over an eight-year period from 2009 to 2016.

Design/methodology/approach
The study population consists of 1,376 observations and 172 companies listed on the TSE during the years 2009-2016. Following the prior studies, the authors used the modified Jones model to measure discretionary accruals as a proxy for earnings management.

Findings
The results witnessed a negative relationship between the size of the audit firm and discretionary accruals; besides, the relationship between abnormal accruals and GCO on companies audited by high-quality audit firms is higher than other companies. In other words, firms with GCO, which were audited by the Iranian large auditors, report negative abnormal accruals less than those audited by non-large auditors. In short, in spite of the special features of Iran market because of economic sanctions, this paper extends prior literature clarifying that auditors’ conservatism induces accrual reversals when auditors issue GCOs. One interpretation of this result is that the existence of such association is because of not only auditor conservatism but also financially distressed firms.

Practical implications
The outcomes of this paper will help to fill the knowledge gap related to this issue between developing and developed countries because this investigation exposed more than ever the vital role of the auditor as an observer on the financial statements. Without any exaggeration, this research will make investors and stakeholders aware of this fact that auditor conservatism will be effective in reducing the manipulation of financial reporting and agency problems in emerging markets, particularly those markets facing with economic sanctions like Iran.

Originality/value
Because of Iran’s dire economic situation during the period under consideration, this is one of the most comprehensive research among the countries of the Middle East that surveys the impact of auditor conservatism on accruals and GCO in an emerging market, namely, Iran.
The effect of export market-oriented culture on export performance
Authors: Olabode Oluwaseun Eniola , Adeola Ogechi , Assadinia Shahin 
Published: June 2018

PurposeThe purpose of this paper is to examine how export learning capability and export environmental turbulence serve as mechanisms and boundary conditions to link export market-oriented culture to export performance.Design/methodology/approachA quantitative approach was undertaken to analyse longitudinal data of 249 small- and medium-sized exporting firms in Nigeria, a Sub-Saharan African economy.FindingsFour major findings emerged from the study. First, export market-oriented culture positively influences export performance. Second, possessing an export market-oriented culture results in the development of high export learning capabilities. Third, export learning capability mediates the relationship between export market-oriented culture and export performance. Fourth, increases in export environment turbulence weaken the positive effect of export learning capability on export performance.Research limitations/implicationsThis study does not investigate moderating effects which might affect the relationship between export market-oriented culture and export learning capability as this was beyond the scope of this study.Originality/valueThis study looks at developing economy environment as a unique context to examine the direct, mediating, and moderating effects of export market-oriented culture on export performance.
Effects of organizational values and employee contact on e-recruiting
Authors: Harrison Teresa , Stone Dianna L. 
Published: June 2018

PurposeThe purpose of this paper is to examine the degree to which job seekers’ cultural values moderate the relations between organizational values displayed on an e-recruiting websites and organizational attraction by adapting a Cultural Vales Model of Recruitment. The authors also assessed the moderating relation of collectivism on the relation between an opportunity to contact an employee in the organization and attraction.Design/methodology/approachThis study used a 2 × 2 design and data from 235 students who were seeking jobs.FindingsIndividualism moderated the relation between website achievement values and organizational attraction. Individuals’ collectivism values moderated the relation between the opportunity to contact an employee and attraction.Practical implicationsOrganizations that display achievement values on websites may attract individuals with highly value individualism. This may inadvertently limit diversity. Findings also suggest that providing an opportunity to contact an employee is likely to attract individuals with high rather than low levels of collectivism.Social implicationsContent displayed on e-recruiting websites may inadvertently limit diversity in organizations.Originality/valueThis was the first study to examine the effects of the congruence of individual cultural values with organizational values, and the opportunity to contact an employee on attraction in an e-recruiting context.
Chronicles of one woman’s journey towards well-being: preparations
Authors: Mullen Jo 
Published: June 2018

Purpose
The purpose of this paper is to share the experiences and reflections of one woman’s journey towards well-being.

Design/methodology/approach
A narrative approach has been taken to structure reflections based on lived experience.

Findings
Reflections are offered based on a personal journey towards well-being.

Originality/value
This paper adds to the accounts of lived experience of the journey towards well-being, and as such contributes to the understanding of the process of rebuilding a life.
Analytical solution of fractional order photo-thermoelasticity in a non-homogenous semiconductor medium
Authors: Hobiny Aatef , Abbas Ibrahim 
Published: June 2018

Purpose
The purpose of this paper is to study the wave propagation in a non-homogenous semiconducting medium through the photothermal process using the fractional order photo-thermoelastic without neglecting the coupling between the plasma and thermoelastic waves that photogenerated through traction free and loaded thermally by exponentially decaying pulse boundary heat flux.

Design/methodology/approach
The analytical solutions in the transformed domain by the eigenvalue approach were observed through the transform techniques of Laplace.

Findings
Silicon-like semiconductor was used to achieve the numerical computations.

Originality/value
Some comparisons are shown in the figures to estimate the effects of the fractional order and non-homogeneous parameters.
Impact of cross diffusion on MHD viscoelastic fluid flow past a melting surface with exponential heat source
Authors: K. Anantha Kumar , J.V. Ramana Reddy , V. Sugunamma , Sandeep N. 
Published: June 2018

Purpose
The purpose of this paper is to propose the knowledge of thermal transport of magneto hydrodynamic non-Newtonian fluid flow over a melting sheet in the presence of exponential heat source.

Design/methodology/approach
The group of PDE is mutated as dimension free with the assistance of similarity transformations and these are highly nonlinear and coupled. The authors solved the coupled ODE’s with the help of fourth-order Runge–Kutta based shooting technique. The impact of dimensionless sundry parameters on three usual distributions of the flow was analyzed and bestowed graphically. Along with them friction factor, heat and mass transfer rates have been assessed and represented with the aid of table.

Findings
Results exhibited that all the flow fields (velocity, concentration and temperature) are decreasing functions of melting parameter. Also the presence of cross-diffusion highly affects the heat and mass transfer performance.

Originality/value
Present paper deals with the heat and mass transfer characteristics of magnetohydrodynamics flow of non-Newtonian fluids past a melting surface. The effect of exponential heat source is also considered. Moreover this is a new work in the field of heat transfer in non-Newtonian fluid flows.
The dilemma down under
Authors: Ricco Michael E. , Hultberg Patrik 
Published: June 2018

Synopsis
The dilemma down under is a two-party distributive negotiation with integrative potential. A large airline, Transpacific Airlines (TPA), created an internal tour operator brand named Transpacific Vacations as a separate profit center. After licensing its brand to Global Tour Services and establishing operations in the UK, negotiations to take over the internal tour operations of TPA-Australia are about to begin. The case involves the negotiation between Mr Edwards, representative of GTS, and Ms Bentley, representative of TPA-Australia.

Research methodology
The dilemma down under is based on a real negotiation with altered names and facts. All names of companies have been changed. All names of protagonists have been changed. The year of the case has also been altered. The case was created after an extensive interview with an individual engaged in the actual negotiation.

Relevant courses and levels
Students in courses related to negotiation and/or decision making. The case also works in international management/strategy courses where students are asked to apply market entry mode decisions along with the accompanying negotiations. The case is most appropriate for undergraduate courses, but can be used for graduate courses. The case can easily be used with common negotiation textbooks, such as Negotiation, 7th edition by Lewicki et al. (2014).

Theoretical bases
The exercise will be able to reinforce basic distributive negotiation concepts, including identifying issues, positions, interests, alternatives to a negotiated agreement, reservation (resistance) points, target (aspiration) points and opening bids, while at the same time challenge students to look for integrative potential among and across the issues. The case also provides an opportunity to explore the connection between negotiation and international market entry choice.
Kombinowanie: agency, informality, and the poetics of self in Highland Poland
Authors: Makovicky Nicolette 
Published: June 2018

AbstractThis article asks what role local models of agency and subjectivity play in the structure and interpretation of informal economic practices, and how this influences the ways in which people narrate their behaviour to others. Exploring the use of a common Polish idiom for informal activities – kombinowanie – amongst villagers in the Carpathian Highlands, it argues that the term acts as a ‘master‐trope’ for local identity, providing villagers with a narrative model for asserting and broadcasting their social agency to peers. Furthermore, it shows how in this particular ethnographic context, the retelling of instances of informal or illegal activity as kombinowanie can be seen as part of a Highlander ‘poetics of self’, in that each manifestation of the term carries with it a series of implicit sociohistorical and normative meanings that relate to notions of ‘typical’ Górale (Highland) behaviour. By characterizing kombinowanie as a type of tactics, I open up the term for comparative analysis with other local conceptions of agency which value insubordination.
Chasing bacterial chassis for metabolic engineering: a perspective review from classical to non‐traditional microorganisms
Authors: Calero Patricia , Nikel Pablo I. 
Published: June 2018

SummaryThe last few years have witnessed an unprecedented increase in the number of novel bacterial species that hold potential to be used for metabolic engineering. Historically, however, only a handful of bacteria have attained the acceptance and widespread use that are needed to fulfil the needs of industrial bioproduction – and only for the synthesis of very few, structurally simple compounds. One of the reasons for this unfortunate circumstance has been the dearth of tools for targeted genome engineering of bacterial chassis, and, nowadays, synthetic biology is significantly helping to bridge such knowledge gap. Against this background, in this review, we discuss the state of the art in the rational design and construction of robust bacterial chassis for metabolic engineering, presenting key examples of bacterial species that have secured a place in industrial bioproduction. The emergence of novel bacterial chassis is also considered at the light of the unique properties of their physiology and metabolism, and the practical applications in which they are expected to outperform other microbial platforms. Emerging opportunities, essential strategies to enable successful development of industrial phenotypes, and major challenges in the field of bacterial chassis development are also discussed, outlining the solutions that contemporary synthetic biology‐guided metabolic engineering offers to tackle these issues.
Survival rates after lobectomy versus sublobar resection for early‐stage right middle lobe non‐small cell lung cancer
Authors: Lv Xiayi , Cao Jinlin , Dai Xiaona , Rusidanmu Aizemaiti 
Published: June 2018

BackgroundLung cancer in the right middle lobe has a poorer prognosis than tumors located in other lobes. The optimal surgical procedure for early‐stage non‐small cell lung cancer (NSCLC) in the right middle lobe has not yet been elucidated. The aim of this study was to compare survival rates after lobectomy and sublobar resection for early‐stage right middle lobe NSCLC.MethodsPatients who underwent lobectomy or sublobar resection for stage IA right middle lobe NSCLC tumors ≤ 2 cm between 2004 and 2014 were identified from the Surveillance, Epidemiology and End Results database of 18 registries. Cox regression model analysis was used to evaluate the prognostic factors. The lung cancer‐specific survival (LCSS) and overall survival (OS) rates between the two groups were compared.ResultsA total of 861 patients met our criteria, including 662 (76.9%) patients who underwent lobectomy and 199 (23.1%) patients who underwent sublobar resection. No statistical differences in LCSS and OS rates were identified between the groups of patients with stage IA right middle lobe NSCLC ≤ 1 cm. For tumors > 1–2 cm, lobectomy was associated with more favorable LCSS and OS rates compared to sublobar resection.ConclusionLobectomy and sublobar resection deliver a comparable prognosis for patients with stage IA right middle lobe NSCLC ≤ 1 cm. For tumors > 1–2 cm, lobectomy showed better survival rates than sublobar resection.
P16INK4a gene promoter methylation as a biomarker for the diagnosis of non‐small cell lung cancer: An updated meta‐analysis
Authors: Tuo Lei , Sha Sha , Huayu Zhang , Du Ke 
Published: June 2018

BackgroundThis meta‐analysis was conducted to investigate the diagnostic performance of P16INK4a gene promoter methylation as a biomarker of non‐small cell lung cancer (NSCLC).MethodsTwo reviewers independently searched the Web of Science, PubMed, Cochrane, Embase, China National Knowledge Infrastructure, and Chinese Biomedical Literature databases. Publications relevant to P16INK4a gene promoter methylation in serum or bronchoalveolar fluid/sputum were screened and included in this meta‐analysis. Pooled diagnostic sensitivity, specificity, and symmetric receiver operating characteristic curve were calculated.ResultsTwenty‐six publications with 1768 lung cancer cases and 1323 controls were included. The pooled sensitivity, specificity, positive and negative likelihood ratios, and diagnostic odds ratio were 0.46 (95% confidence interval [CI] 0.43–0.48), 0.90 (95% CI 0.88–0.91), 6.33 (95% CI 3.89–10.30), 0.57 (95% CI 0.50–0.65) and 10.72 (95% CI 6.94–16.56), respectively, for P16INK4a gene promoter methylation as a biomarker for the diagnosis of NSCLC. The area under the symmetric receiver operating characteristic curve was 0.75 with a standard error of 0.004. No publication bias was detected via line regression test (t = 0.95; P = 0.35) and Begg's funnel plot.ConclusionP16INK4a gene promoter methylation detection in serum or bronchoalveolar fluid/sputum may be a potential biomarker for NSCLC diagnosis; however, the sensitivity was relatively low, which is not suitable for NSCLC screening.
Inotropic and lusitropic effects of levosimendan and milrinone assessed by strain echocardiography—A randomised trial
Authors: Fredholm M. , Jörgensen K. , Houltz E. , Ricksten S.‐E. 
Published: June 2018

BackgroundWe compared the direct inotropic and lusitropic effects of two inodilators, milrinone and levosimendan in patients after aortic valve replacement for aortic stenosis.MethodsIn this randomised, blinded study, 31 patients with normal LV function, were randomised to either levosimendan (0.1 and 0.2 μg/kg/min, n = 15) or milrinone (0.4 and 0.8 μg/kg/min, n = 16) after aortic valve replacement. The effects on LV performance, LV strain, systolic (SR‐S) and early diastolic (SR‐E) strain rate were assessed by a pulmonary artery catheter and transoesophageal two‐dimensional speckle tracking echocardiography of the LV inferior wall. To circumvent the inodilator‐induced hemodynamic changes on LV systolic and diastolic deformation, central venous pressure (CVP), systolic artery pressure (SAP), and heart rate were maintained constant by colloid infusion, phenylephrine‐induced vasoconstriction and atrial pacing, respectively, during drug infusion.ResultsBoth inotropic agents induced a dose‐dependent increase in cardiac index and stroke volume index by approximately 20% at the highest infusion rates with no differences between groups (P = .139 and .249, respectively). CVP, pulmonary capillary wedge pressure, SAP and heart rate were maintained constant in both groups. LV strain and SR‐S increased with both agents, dose‐dependently, by 17%‐18% and 25%‐30%, respectively, at the highest infusion rates, with no difference between groups (P = .434 and .284, respectively). Both agents improved early LV relaxation with no differences between groups (P = .637). At the higher doses, both agents increased SR‐E by 30%.ConclusionsAt clinically relevant infusion rates and a certain increase in LV performance the direct inotropic and lusitropic of milrinone and levosimendan were comparable.
Lactate, lactate clearance and outcome after cardiac arrest: A post‐hoc analysis of the TTM‐Trial
Authors: Düring J. , Dankiewicz J. , Cronberg T. , Hassager C. , Hovdenes J. , Kjaergaard J. , Kuiper M. , Nielsen N. , Pellis T. , Stammet P. , Vulto J. , Wanscher M. , Wise M. , Åneman A. , Friberg H. 
Published: June 2018

BackgroundAdmission lactate and lactate clearance are implemented for risk stratification in sepsis and trauma. In out‐of‐hospital cardiac arrest, results regarding outcome and lactate are conflicting.MethodsThis is a post‐hoc analysis of the Target Temperature Management trial in which 950 unconscious patents after out‐of‐hospital cardiac arrest were randomized to a temperature intervention of 33°C or 36°C. Serial lactate samples during the first 36 hours were collected. Admission lactate, 12‐hour lactate, and the clearance of lactate within 12 hours after admission were analyzed and the association with 30‐day mortality assessed.ResultsSamples from 877 patients were analyzed. In univariate logistic regression analysis, the odds ratio for death by day 30 for each mmol/L was 1.12 (1.08‐1.16) for admission lactate, P < .01, 1.21 (1.12‐1.31) for 12‐hour lactate, P < .01, and 1.003 (1.00‐1.01) for each percentage point increase in 12‐hour lactate clearance, P = .03. Only admission lactate and 12‐hour lactate levels remained significant after adjusting for known predictors of outcome. The area under the receiver operating characteristic curve was 0.65 (0.61‐0.69), P < .001, 0.61 (0.57‐0.65), P < .001, and 0.53 (0.49‐0.57), P = .15 for admission lactate, 12‐hour lactate, and 12‐hour lactate clearance, respectively.ConclusionsAdmission lactate and 12‐hour lactate values were independently associated with 30‐day mortality after out‐of‐hospital cardiac arrest while 12‐hour lactate clearance was not. The clinical value of lactate as the sole predictor of outcome after out‐of‐hospital cardiac arrest is, however, limited.
CYP3A4 gene polymorphism is correlated with individual consumption of sufentanil
Authors: Lv J. , Liu F. , Feng N. , Sun X. , Tang J. , Xie L. , Wang Y. 
Published: June 2018

BackgroundPain is one of the major adverse clinical outcomes of cesarean section (CS). In the past few years, researchers and physicians have been optimizing post‐operative analgesic modalities, but the results are still undesirable for the parturient. The cytochrome P‐450 3A4 (CYP3A4) gene has been reported to contribute significantly to human liver microsomal oxidation of sufentanil and alfentanil.MethodsWe detected the frequency of CYP3A4 mutant allele, which is associated with the metabolism of diverse drugs, including opioids used for anesthesia. We then investigated the correlation between sufentanil (an opioid analgesic) consumption and CYP3A4 genetic polymorphism.ResultsWe found the frequency of the CYP3A4∗1G (the mutant form of CYP3A) variant allele to be 0.279 in 71 parturients undergoing cesarean section and 137 age‐matched parturients with vaginal delivery. Interestingly, the parturients with homozygous CYP3A4∗1G showed less sufentanil consumption compared with those having the wild‐type genotype.ConclusionIn summary, we found a correlation between CYP3A4 genetic polymorphism and sufentanil consumption. This might be helpful for optimizing the anesthesia strategies and reducing their side effects.
Mesh use in urogynaecological procedures between 2005 and 2016: An Australian cohort study
Authors: Gillam Marianne H. , Kerr Mhairi , Pratt Nicole L. , Lim Renly , Roughead Elizabeth E. 
Published: June 2018

BackgroundPelvic organ prolapse (POP) and stress urinary incontinence (SUI) are common conditions. The use of mesh in the surgical treatment of these conditions in Australia is unclear.AimTo examine the use of mesh in POP and SUI procedures in an Australian national cohort of older women.MethodsWe conducted a population‐based cohort study using data from the Australian Government Department of Veterans’ Affairs (DVA) database. The cohort consisted of older women who had POP and SUI procedures between 1 July, 2005 and 31 December, 2016. Women who received mesh were identified by matching device billing codes with the Australian Government's Prosthesis List.ResultsIn total, 3129 women experienced 3472 hospitalisations for POP and SUI procedures, with 74% of the women aged 75 years and older. There were 2276 (66%) hospitalisations with single POP repairs, 608 (18%) with single SUI procedures and 588 (17%) with concomitant POP and SUI procedures. Mesh was used in 23% of single procedures for POP, in 89% of single procedures for SUI and in 90% of concomitant POP and SUI procedures. The use of mesh in POP procedures decreased from a peak of 33% in 2008 down to 8% by 2016, whereas the use of mesh in SUI procedures increased from 77% in 2006 to 91% by 2016.ConclusionMesh was commonly used in SUI procedures, whereas use of mesh in POP repair was less common and the use decreased rapidly after 2011, when warnings about use of mesh in POP were first issued.