bluuebunny/crossref_metadata_2025_split huggingface dataset:
A review of ex ante and ex post materiality measures, and consequences and determinants of material disclosures in sustainability reporting
Authors: Huq Asif M. , Mohammadrezaei Mahsa 
Published: November 2024

PurposeThe purpose of the review is to synthesize the research on materiality measures of sustainability reporting and highlight how preparers, users, auditors, regulators and other stakeholders assess or determine the materiality in sustainability reporting. The review further summarizes the findings on consequences and determinants of material disclosures in sustainability reporting. Several directions for future research are also discussed.Design/methodology/approachThis study provides a systematic review of materiality measures developed in the context of sustainability reporting. This synthesis of the literature summarizes the existing methodologies of measuring materiality. It also evaluates the strength and limitations of existing methods and approaches of measuring materiality in sustainability disclosures.FindingsWe find that the ex post materiality measures are simplistic and unidirectional in nature and ex ante materiality measures lack external validity and are generally narrow in focus – for example, focused on single firms or industries. Another major limitation in the current literature is the absence of robust empirical investigation of double materiality in sustainability reporting and a vast majority of the measures are developed without stakeholder engagement. Lastly, we document that the findings on determinants of material disclosure are fragmented and inconclusive and that the literature on consequences of material disclosure is rather un-explored.Originality/valueThe study explains the connections and differences between the various materiality measures. We document that materiality is measured in two distinct ways, ex ante and ex post and often times without stakeholder engagement. Moreover, given that a vast majority of the measures rely on manual content analysis, we find that they suffer from reproducibility and scalability.
Frequent executive turnover and accounting information quality
Authors: Li Valerie , Wang Lin 
Published: November 2024

PurposeExecutive turnover has increased in recent years. Most studies of executive turnover focus on CEO turnover and treat each incident of turnover as an isolated event. This research considers both CEO and CFO turnover and investigates whether the frequency of executive turnover has distinct effects on financial reporting quality.Design/methodology/approachThe authors use a sample of firms extracted from Execucomp from the 1992 to 2021 period and examine three important indicators of firm’s accounting information quality: earning persistence; earnings informativeness; and accrual earnings management.FindingsThe authors find that higher frequency of executive turnovers in a 5-year period is associated with lower financial reporting quality. Specifically, the authors find that the frequency of executive turnovers is negatively associated with earnings persistence and positively associated with accrual earnings management, especially income-increasing accrual earnings management. Furthermore, the authors find that the frequencies of CEO-only turnover and combined CEO and CFO turnover, but not CFO-only turnover, are negatively associated with earnings informativeness about future cash flows. In addition, the authors find some evidence that promoting executives internally weakens the negative effect of frequent executive turnover on financial reporting quality.Practical implicationsThe results suggest that while change is sometimes inevitable, frequent executive changes can create a short-horizon problem and make the realization of adaptation effects of leadership change difficult, and hence hurt company’s performance. The study suggests that organizations, especially corporate board should have robust and effective change management systems and strategies in place, which can help to mitigate the negative effect of frequent executive changes and align firms’ operations with the new leadership’s vision, maintain operational continuity, and employee engagement during periods of transition.Originality/valueThe study contributes to the management turnover literature by examining the impact of executive turnover frequency on firms’ financial reporting quality. While previous studies primarily rely on binary variables to measure management turnover, this study is among the first that focuses on the frequency of executive turnover, thus capturing more nuanced information beyond the scope of a binary variable. This measure allows the authors to focus on the disruptive effect of executive turnover, and hence better disentangles the distinct effects that multiple executive turnovers have on firm performance, which can differ from the effect of individual turnover. This distinction is crucial because the adaptation effect from executive turnover may not have adequate time to materialize within the context of several short executive tenures. The authors provide evidence that the disruptive effect manifests more strongly in firms with a higher rate of executive turnover and such disruption deteriorates firms’ financial reporting quality.
Cognitive bias undermining intellectual capital development in the scientific contexts: a study to understand origins, effects and solutions
Authors: Palmucci Dario Natale , Ključnikov Aleksandr , Ferraris Alberto 
Published: November 2024

PurposeThis article identifies and discusses the most common cognitive biases affecting reviewers and editors when they deal with papers, books or any kind of scientific research/project and how they can undermine intellectual capital (IC) in scientific contexts (SCs) as universities and research institutions.Design/methodology/approachAs we posit that certain biases prevent from publishing original and relevant scientific works, literature research and semi-structured interviews with experts have been conducted to identify these biases undermining IC of SCs.FindingsThis contribution identifies biases undermining IC in SCs distinguishing the ones influencing editors only (representativeness heuristic, group polarization, country/language and affinity bias) and the ones influencing both editors and reviewers (framing and halo effects, overconfidence/overoptimism, confirmation, adjustment, status quo, bias bias and single-action biases). Also, it provides practical examples on how to overcome them.Research limitations/implicationsThis work is based on a limited number of interviews (and most of them to researchers of the economic field). Then, future quantitative researches are needed to increase the generalizability of the data. With regard to implications, the results of this study can be adopted by academies and their components in order to preserve their IC and in particular their knowledge-based resources of human capital.Practical implicationsAs this piece of research provides practical examples and it concludes with tips that come from scholars’ experience, it is useful for a wide audience of scholars (in particular for less experienced researchers) pursuing scientific career upgrades and for reviewers looking for useful guidelines.Originality/valueThis study offers a more comprehensive analysis on the factors influencing IC of SCs both mixing literature findings with practical experts’ experience and including different areas of knowledge (e.g. behavioral theories on decision making) as scarcely done in previous studies.
Can ultrasonography be used to detect root perforation? An in vitro study
Authors: Sariyilmaz Öznur , Eren İrem , Sariyilmaz Evren , Eren Hakan , Uslu Gulşah 
Published: November 2024

AbstractThis study assessed the usability of ultrasonography in detecting root canal perforations. The buccal side of incisor root were perforated. The actual lengths up to the perforation site were measured by visualisation of the tip of a file. Specimens were embedded in gypsum, and it was scraped to simulate bone resorption. Resorption cavities were filled with ultrasound gel. Measurements were taken by advancing a file through the canal until the tip became visible in the ultrasound image. 3D scans were obtained using cone‐beam computed tomography (CBCT) and the distance between the coronal point of the resorption cavity and the reference point was measured. The actual distance of the resorption cavity from the reference point varied 6–10.6 mm. The same distances were measured via ultrasound as 5.7–10.9 mm, while measured using CBCT 6–10.5 mm. No significant differences were found. Ultrasonography shows promise for detecting root perforations, however further research is needed.
Cognitive behavioral therapy combined with selective serotonin reuptake inhibitors for premature ejaculation: A systematic review and meta‐analysis
Authors: Li Liang , Geng Hao , Chen Meng , Hu Wei , Ye Qinglin 
Published: November 2024

AbstractBackgroundPremature ejaculation (PE) remains one of the most common male disorders. Many clinical trials have shown that cognitive behavioral therapy (CBT) has significant efficacy in the treatment of PE. The purpose of this article is to review the current evidence regarding the efficacy and safety of CBT combined with selective serotonin reuptake inhibitors (SSRIs) for treating PE.MethodsWe selected eligible randomized controlled trials (RCTs) from databases including Chinese National Knowledge Infrastructure (CNKI), Wanfang, VIP, China Biology Medicine (CBM), Pubmed, Embase, and Cochrane Library. All data in this paper were analyzed using STATA 17.1 software. Cochrane Evaluator's Manual 5.3 was used to assess the quality of the included literature. Data collection was conducted up until May 2024.ResultsFinally, 15 high‐quality randomized controlled trials were included, with 1243 patients, 653 experimental groups and 590 control groups. The meta‐analysis showed that, compared with SSRIs alone, behavioral therapy combined with SSRIs can significantly prolong the IELT of PE patients, and improve perceived control over ejaculation, Chinese Index of Premature ejaculation‐5 (CIPE‐5), sexual life satisfaction, and spouses' sexual life satisfaction. Furthermore, there were no significant differences in side effects between the two groups. In addition, the published bias test results showed no significant bias.ConclusionCBT combined with SSRIs could be a viable alternative for the treatment of PE. Both cognitive and behavioral training or behavioral training alone as a supplement to SSRIs are effective, with no significant increase in adverse reactions.
A luminal non‐coding RNA‐based genomic classifier confirms favourable outcomes in patients with clinically organ‐confined bladder cancer treated with radical cystectomy
Authors: de Jong Joep J. , Proudfoot James A. , Daneshmand Siamak , Svatek Robert S. , Narayan Vikram , Gibb Ewan A. , Davicioni Elai , Joshi Shreyas , Dahmen Aaron , Li Roger , Inman Brant A. , Shah Paras , Chaplin Iftach , Wright Jonathan , Lotan Yair 
Published: November 2024

ObjectiveTo further evaluate a genomic classifier (GC) in a cohort of patients undergoing radical cystectomy (RC), as long non‐coding RNA (lncRNA)‐based genomic profiling has suggested utility in identifying a distinct tumour subgroup corresponding to a favourable prognosis in patients with bladder cancer.Patients and MethodsTranscriptome‐wide expression profiling using Decipher Bladder was performed on transurethral resection of bladder tumour samples from a cohort of patients with high‐grade, clinically organ‐confined (cTa–T2N0M0) urothelial carcinoma (UC) who subsequently underwent RC without any neoadjuvant therapy (n = 226). The lncRNA‐based luminal favourable status was determined using a previously developed GC. The primary endpoint was overall survival (OS) after RC. Secondary endpoints included cancer‐specific mortality and upstaging at RC.ResultsIn the study, 134 patients were clinical non‐muscle‐invasive bladder cancer (cTa/Tis/T1) and 92 patients were cT2. We identified 60 patients with luminal favourable subtype, all of which showed robust gene expression patterns associated with less aggressive bladder cancer biology. On multivariate analysis, patients with the luminal favourable subtype (vs without) were significantly associated with lower odds of upstaging to pathological (p)T3+ disease (odds ratio [OR] 0.32, 95% confidence interval [CI] 0.12–0.82; P = 0.02), any upstaging (OR 0.41, 95% CI 0.20–0.83; P = 0.01), and any upstaging and/or pN+ (OR 0.50, 95% CI 0.25–1.00; P = 0.05). Luminal favourable bladder cancer was significantly associated with better OS (hazard ratio 0.33, 95% CI 0.15–0.74; P = 0.007).ConclusionsThis study validates the performance of the GC for identifying UCs with a luminal favourable subtype, harbouring less aggressive tumour biology.
ENTRY ORDER, PERFORMANCE, AND GEOGRAPHY: THE CASE OF THE CONVENIENCE‐STORE INDUSTRY IN JAPAN
Authors: Nishida Mitsukuni 
Published: November 2024

AbstractEntry‐order effects on economic profits have not been extensively studied due to data limitations. This article empirically examines these effects on revenues and costs using a structural approach without requiring information on accounting profits and costs. Utilizing panel data from Japan's convenience‐store industry, I apply a two‐step estimator for many geographic markets. The results reveal that whereas early entrants gain 4.8% more revenue at the outlet level, subsequent entrants benefit from a 7.6% and 5.8% reduction in variable and expansion costs. Simulations suggest initial benefits from delayed entry, but these may dissipate over time, particularly in rapidly growing markets.
Experiences of Turkish nurses volunteering in the disaster zone following the 2023 Türkiye–Syria earthquake
Authors: Mercan Annak İnci , Erdoğan Birgül , Yıldız Emre Nihal 
Published: November 2024

AbstractAimThe study aimed to determine the experiences of Turkish nurses who volunteered in the disaster zone following the 2023 Türkiye–Syria earthquake.BackgroundThe earthquake devastated 11 cities in Türkiye, which required a comprehensive humanitarian response. Despite the crucial role of nurses in crisis management, limited research exists on their experiences in earthquake zones.IntroductionNurses experience difficulties in disaster areas, such as physical conditions, lack of disaster plans, and inadequate disaster training before being deployed to earthquake areas.MethodsThis study used a qualitative research model and case study design. Data were collected through in‐depth qualitative interviews. Nine participants who had worked in earthquake zones for at least 5 days were included in the study. The discussions were recorded, transcribed verbatim, and analyzed thematically. The purposive sampling method was used, and the Consolidated Criteria for Reporting Qualitative Research guidelines were followed.ResultsAs a result, 4 themes, namely physical conditions, psychosocial conditions, professional conditions, and organization, and their 14 subthemes were determined. This study revealed that nurses encountered difficulties related to physical conditions in earthquake zones. Moreover, the emotional burden expressed by the nurses highlighted the profound psychological impact of disaster response.ConclusionThis study determines that disaster preparedness and support for nurses should be enhanced to improve the arrangement of health services in future calamities.Implications for nursing policyThe results of this study can be used by nurse managers and healthcare policymakers to create nursing training programs that focus on disaster‐related competencies.
A Man's World? The Descriptive Representation of Women Inside Europarties
Authors: Hertner Isabelle , Wolfs Wouter 
Published: November 2024

AbstractMen are over‐represented in the majority of national political parties. This article makes a significant contribution to the analysis of women's representation inside ‘Europarties’ that operate at the European level. It draws on new data, including interviews with Europarties' representatives. We focus on women's representation in party leadership positions, including Spitzenkandidat:innen. We show that more women have become part of Europarties' leaderships in recent years, but that overall, men remain over‐represented, especially in right‐wing parties. We explain this development by focusing on the role of gender quotas and women's organisations in enhancing women's representation. Whereas gender quotas have increased women's presence in leadership bodies, women's organisations have not. Drawing on feminist institutionalism, we also analyse some of the informal norms and practices that have (dis)empowered women. We argue that without statutory gender quotas for governing bodies, as well as formal and transparent decision‐making processes, women risk being excluded from leadership positions.
Second Language Sentence Stress Assignment: Self‐ and Other‐Assessment
Authors: Teló Cesar , Kivistö de Souza Hanna , O'Brien Mary Grantham , Carlet Angélica 
Published: November 2024

AbstractResearch on second language (L2) pronunciation self‐assessment reports a general misalignment between self‐ and other‐assessment. This has been attributed to the object of self‐assessment, the self‐assessment task, the measures to which self‐assessment is compared, and speakers’ characteristics. Here, we examined self‐assessment of a discrete phonological feature—sentence stress—by L2 English speakers as compared to the assessment of first language English listeners through a timed, forced‐choice judgment task with low‐pass filtered stimuli, which contained only suprasegmental cues. Additionally, we explored how individual differences among speakers predict self‐assessment. Speakers generally overestimated their accuracy in sentence stress assignment in a pattern resembling the Dunning‐Kruger effect despite the controlled nature of the task. Speakers with larger vocabulary size judged their sentence stress assignment as correct more often and showed greater overconfidence and miscalibration. Finally, the assessments of speakers with a background in applied linguistics and/or language teaching were more aligned with listeners’ assessments.
Coronary Spasm Due to Pulsed Field Ablation: A State‐of‐the‐Art Review
Authors: Ramirez David A. , Garrott Kara , Garlitski Ann , Koop Brendan 
Published: November 2024

ABSTRACTWith the ever‐growing population of patients undergoing cardiac ablation with pulsed electric fields, there is a need to understand secondary effects from the therapy. Coronary artery spasm is one such effect that has recently emerged as the subject of further investigation in electrophysiology literature. This review aims to elucidate the basic anatomy underlying vascular spasm due to pulsed electric fields and the effects of irreversible electroporation on coronary arteries. This review also aims to gather the current preclinical and clinical data regarding the physiology and function of coronary arteries following electroporation.
The Study on Risk Assessment Method of Severe Accident Management Strategies in Nuclear Power Plants
Authors: Niu Shipeng , Yu Yun , Wang Gaopeng , Yu Xinli , Liu Yang , Zhang Jiarui , Zhang Yapei 
Published: November 2024

Abstract
In order to provide more convenient and efficient severe accident management tools and improve the ability to cope with severe accident conditions, a risk assessment method of severe accident management strategies is proposed based on severe accident analysis, big data and neural network intelligent learning technology. In this method, the critical state parameters of nuclear power plant are selected as the research object, and different severe accident management strategies are adopted at different accident process states for typical severe accident conditions, and a large amount of calculation and analysis are carried out to obtain the changes of critical state parameters after implementing different strategies, and the risk database of severe accident management strategies is developed. Based on the database, the risk assessment model is developed by using neural network intelligent learning, and the model is verified. The results show that the risk assessment model of severe accident management strategies can quickly evaluate the state changes after different severe accident management strategies are adopted under different severe accident conditions, and the error is low, which meets the needs to evaluate the implementation effect of severe accident management strategy. The evaluation results for the critical state parameters will be compared with the setting values, and then the risks of different severe accident management strategies can be evaluated under the severe accident conditions, which can provide technical support for the severe accident management personnel.
Research on Pressure Suppression and Against Hydrogen Risk of the SMR in Floating Nuclear Power Plants
Authors: Chen Jialei , Lyu Xuefeng , Zhang Jiayu , Wang Shengfei , Zhao Houjian , Liu Fang , Yu Yu 
Published: November 2024

Abstract
In the event of loss of coolant accident (LOCA) in small modular reactors (SMRs) in floating nuclear power plants (FNPP), appropriate pressure suppression and hydrogen elimination measures must be taken to ensure small modular reactors’ safety. This paper utilizes GASFLOW to analyze the environmental conditions and gas behavior following the implementation of pressure suppression and hydrogen elimination measures in SMRs. The results indicate that: 1) The suppression effect is optimal when the capacity of the suppression pool is 200m3. 2) In cases where the cross-sectional area of the suppression pipeline is either excessively large or small, adverse effects on suppression effectiveness are observed. The study shows that there is an optimal cross-sectional area of suppression pipeline to achieve the best suppression effect of suppression pool. 3) The combination of passive autocatalytic recombiners (PARs) and igniters can safely and efficiently eliminate the risk of hydrogen and have a good hydrogen mitigation effect.
Two Phase Flow Interface Dynamic Behavior During CHF Transient
Authors: Liu Haidong , Zeng Qiao , Chen Deqi 
Published: November 2024

Abstract
Due to the absence of detailed two-phase flow interface dynamic behavior in the vicinity of the heated wall during CHF transient, a deep understanding of the boiling crisis phenomenon is not achieved. In this paper, a flow boiling heat transfer facility is designed and constructed. Meanwhile, a transparent test section, which can withstand high temperatures and pressures, is designed and machined. Flow visualization experiments have been conducted in a vertical rod channel with water as the working fluid. Based on visualization experiments of flow boiling crisis, the two phase flow interface dynamic behavior during the CHF transient is analyzed utilizing self-developed image processing programs. The vapor-liquid interface variations characteristics in various operating conditions can be directly extracted through the processed raw images. The two-phase flow interface morphology under different operating conditions exhibits significantly different behavioral characteristics. For vapor layer thickness, the thickness becomes thinner as the inlet subcooling increases, mainly due to the increased condensation effect as the subcooling increases. Furthermore, the mass flux has an extremely pronounced effect on the vapor layer thickness, mainly since the mass flux directly affects the meso-interfacial heat and mass transfer behavior, leading to an increase in the interfacial perturbation, which results in the presentation of smaller vapor layer thickness. In addition, the results show that as the heat flux approaches the CHF, the liquid film thickness is zero in several places, which means that several dry spots appear. The results presented in this paper have important implications for a more in-depth understanding of CHF phenomenon and further support in the development of a mechanistic model for flow boiling.