bluuebunny/crossref_metadata_2025_split huggingface dataset:
Blockchain and its implications for accounting and auditing
Authors: Bonsón Enrique , Bednárová Michaela 
Published: October 2019

Purpose
Technological developments such as blockchain seem to be the next step in a digital era and might reshape the way we do business. They are expected to have an impact on both business and society in the next few decades. This paper aims to provide general insights into blockchain technology and the extent to which it might transform the accounting system.

Design/methodology/approach
Analysing the previous literature, the paper provides a general overview of this phenomenon, identifying pending technical as well as non-technical issues that will have to be addressed for the full potential of blockchain technology to be embraced. The paper also proposes ways in which the information quality dimension might be improved.

Findings
The paper identifies the pending challenges for blockchain, such as scalability, flexibility, a suitable architecture and cybersecurity. Additionally, to integrate blockchain technology fully into a real accounting ecosystem, a consensus between regulators, auditors and other parties is needed.

Originality/value
A general overview of this new phenomenon, as well as a summary of how the quality of accounting information might be improved, is provided. Given that it features elements such as decentralization and transparency, blockchain certainly has the potential to improve information and accounting quality.
Business tax to value-added tax reform in China
Authors: Wang Zhiyuan , Singh-Ladhar Jagdeep , Davey Howard 
Published: October 2019

Purpose
This paper aims to examine the indirect tax reform process in China. Specifically, it examines the reform of business tax to value-added tax. Inefficiencies within the new tax system are identified and discussed. The “business tax to value-added tax” reform was seen as an essential element in promoting the economic transition and stimulating the service industries (Jin and Jin, 2013).

Design/methodology/approach
The paper uses archival and current literature. In undertaking the study, the different periods of indirect tax are examined, prior to 1994, 1994-2012, the changes from 2012 culminating in the new 2017 regime. Attributes of “good” value-added tax (VAT) systems are covered as well as a comparison with New Zealand’s goods and services tax (GST).

Findings
The paper finds that to align with the international trend of indirect tax development and more efficiently accomplish the economic transition China needs to build a more neutral VAT system with fewer reduced rates and exemptions and the tax system have created tax inefficiencies and increased the compliance cost. VAT is imposing an increasingly significant impact on China’s national economy and industrial structure as well as accountants.

Originality/value
This is the first study that analyses the indirect tax reforms that are currently being implemented in China and as such has lessons for China but also for VAT/GST in general. We should not forget how special New Zealand’s GST is and the clarity of focus of those who implemented it!
Addressing tent cities: an example of police/non-profit collaboration
Authors: Solensten Brittany , Willits Dale 
Published: October 2019

PurposeThe purpose of this paper is to examine a collaborative relationship between non-profit organizations and a Midwest police department to address issues of poverty and homelessness.Design/methodology/approachQualitative interviews were conducted with five non-profit organization workers along with three police officers about social problems in the city between September and December of 2017.FindingsThe collaboration between non-profit organizations and law enforcement was largely helpful and successful in integrating residents of tent city into existing housing programs within the city, limiting future law enforcement calls addressing latent homelessness issues.Research limitations/implicationsThis qualitative study was exploratory in nature and data were drawn from a single city. Although key stakeholders were interviewed, results are based on a small sample of police and non-profit social service workers. Also, individuals who lived in the tent city were not interviewed.Practical implicationsThis study demonstrates how an approach in addressing tent cities through non-profit organizations and law enforcement collaboration are arguably effective in humanely moving residents of tent cities into housing for a long-term solution to homelessness.Originality/valueThere is limited research about tent cities especially the long-term effectiveness of dismantling them with various methods. This paper demonstrates one city’s approach to combat homelessness by dismantling a tent city, with a follow-up a few years later showing the effectiveness of a more humane approach, which can set an example for future cities also combating homelessness.
Design of lightweight tree-shaped internal support structures for 3D printed shell models
Authors: Zhu Lin , Feng Ruiliang , Li Xianda , Xi Juntong , Wei Xiangzhi 
Published: October 2019

Purpose
The purpose of this paper is to design a lightweight tree-shaped internal support structure for fused deposition modeling (FDM) three-dimensional (3D) printed shell models.

Design/methodology/approach
A hybrid of an improved particle swarm optimization (PSO) and greedy strategy is proposed to address the topology optimization of the tree-shaped support structures, where the improved PSO is different from traditional PSO by integrating the best component of different particles into the global best particle. In addition, different from FEM-based methods, the growing of tree branches is based on a large set of FDM 3D printing experiments.

Findings
The proposed improved PSO and its combination with a greedy strategy is effective in reducing the volume of the tree-shaped support structures. Through comparison experiments, it is shown that the results of the proposed method outperform the results of recent works.

Research limitations/implications
The proposed approach requires the derivation of the function of the yield length of a branch in terms of a set of critical parameters (printing speed, layer thickness, materials, etc.), which is to be used in growing the tree branches. This process requires a large number of printing experiments. To speed up this process, the users can print a dozen of branches on a single build platform. Thereafter, the users can always use the function for the fabrication of the 3D models.

Originality/value
The proposed approach is useful for the designers and manufacturers to save materials and printing time in fabricating the shell models using the FDM technique; although the target is to minimize the volume of internal support structures, it is also applicable to the exterior support structures, and it can be adapted to the design of the tree-shaped support structures for other AM techniques such as SLA and SLM.
Getting even
Authors: Pradhan Sajeet , Jena Lalatendu Kesari 
Published: October 2019

PurposeUnlike most empirical investigations that have tested the relationship between abusive supervision and subordinate’s workplace deviance in a large and formal organizational setup, this study investigates the effect of abusive behavior of owner-manager of small entrepreneurial establishments on subordinate’s workplace deviance. The purpose of this paper is twofold: first, it explores the moderating effect of intention to quit on the relationship between abusive supervision and organizational as well as interpersonal deviance; and second, it investigates whether the moderating effect between abusive supervision and intention to quit will be stronger for organizational deviance (supervisor directed) than for interpersonal deviance (others directed).Design/methodology/approachThe participants of this study were 240 restaurant and hotel employees working in three small entrepreneurial organizations in the eastern state of India. The authors have collected data on the predictor and criterion variables at two time points with a separation of three to four weeks for reducing common method bias (Podsakoffet al., 2012). At Time 1, participants completed measures of the perception of their owner-manager’s abusiveness and their intention to quit. At Time 2, participants responded to organizational deviance and interpersonal deviance.FindingsThe findings of the study is in line with previous research studies (Tepperet al., 2007; Thauet al., 2009) that reported intention to quit will moderate the positive relationship between abusive supervision and organizational deviance and interpersonal deviance such that the relationship will be stronger when intention to quit is high rather than low. The finding of the study also corroborates the prediction that the interactive effect between abusive supervision and intention to quit will be stronger for organizational deviance (supervisor directed) than for interpersonal deviance (aimed at other members of the organization) when intention to quit is higher.Originality/valueThis study is among the very few empirical research studies that have investigated the effect of abusiveness of owner-manager on subordinate’s workplace deviance in small organizations. Another unique aspect of the study is that it is one of few to propose and test, how (whether organizational deviance or/and interpersonal deviance) and to what extent (more organizational or supervisor directed than interpersonal or others directed deviance) subordinates of abusive supervisor retaliate by engaging in workplace deviant behaviors.
Effect of nano-enriched emulsified Pongamia biodiesel on combustion, performance and emission parameters of a compression ignition engine
Authors: Venkatesan Hariram , Lionel Fernandes Joshua , Sivamani Seralathan 
Published: October 2019

Purpose
Compression ignition engines are being used in transportation, agricultural and industrial sectors due to its durability, fuel economy and higher efficiency. This paper aims to present investigation focuses on the utilization of nano additives in emulsified blends of Pongamia biodiesel and its impact on combustion, emission and performance characteristics of a diesel engine.

Design/methodology/approach
Pongamia biodiesel was produced through two-stage transesterification process. Taguchi method with L9 Design of experiment was adopted to study the stability of fuel blends and 75 per cent diesel, 20 per cent biodiesel, 5 per cent water and 6 per cent of surfactant was found to be stable. Further, aluminum oxide nanoparticle was blended into the emulsified fuel in mass fraction of 100 ppm (D75-BD20-W5-S6-AO100) through ultrasonicating technique.

Findings
Oleic acid was found to be in prominent proportion in the Pongamia biodiesel. It was observed that D75-BD20-W5-S6 and D75-BD20-W5-S6-AO100 had the ability to produce lower in-cylinder pressure and rate of heat release compared to D100, B100 and D75-BD20 fuel blends. However, a higher rate of pressure rise was noticed in D75-BD20-W5-S6 and D75-BD20-W5-S6-AO100. Lower brake specific fuel consumption and relatively higher brake thermal efficiency were noticed in D75-BD20-W5-S6 and D75-BD20-W5-S6-AO100. Moreover, lower NOx and smoke emission were also observed for nano-emulsified fuel blends.

Originality/value
Metal-based nano-additive significantly improved the physio-chemical properties of the fuel. Based on the literature, it is understood that emulsified biodiesel blend with nano enrichment using Pongamia biodiesel as base fuel was not carried out. Identifying a stable blend of diesel-biodiesel-water-nano additive using Taguchi’s design of experiments approach was an added value in formulating the test fuels. Furthermore, the formulated test fuel was compared with mineral diesel, biodiesel, and diesel-biodiesel blend to understand its suitability to use as a fuel in compression ignition (CI) engine.
A Powder‐free DNA Extraction Workflow for Skeletal Samples
Authors: Harrel Michelle , Hughes‐Stamm Sheree 
Published: October 2019

AbstractThe processing of skeletal material poses several challenges for forensic laboratories. Current methods can be laborious, time‐consuming, require dedicated equipment, and are vulnerable to contamination. In this study, various sample mass (1 × 50 mg, 3 × 50 mg, and 1 × 150 mg chip(s)) and incubation times (2, 4, and 16 h) were tested using the PrepFiler® BTA™ Forensic DNA Extraction Kit to digest whole bone chips in lieu of powdering. The most effective method was then applied to bones and tooth fragments collected from contemporary human cadavers exposed to various environmental conditions using an automated platform. Over a third of the samples tested generated full DNA profiles without having to powder the bone/tooth fragment or further alter the manufacturer's protocol. However, for most samples resulting in incomplete STR profiles due to low amounts of DNA, slightly better results were achieved with powdered tissue. Overall, this work demonstrates the potential use of a faster, nonpowdering DNA extraction method for processing skeletal samples as an effective first‐pass screening tool.
Determining the Effectiveness of Noncontact Three‐Dimensional Surface Scanning for the Assessment of Open Injuries
Authors: Shamata Awatif , Thompson Tim 
Published: October 2019

AbstractNoncontact three‐dimensional (3D) surface scanning methods are used within forensic medicine to record traumas and other related findings. A structured light scanning technique is one of these methods and the most suitable for the forensic field. An assessment of the efficiency of different structured light scanners with forensic injuries is essential to validate this technique for wound documentation. The purpose of this study was to evaluate the capability of the HP structured light scanner Pro S3 for digitizing open injuries having complicated areas and depths. Fifteen simulated injuries on mannequins were scanned and assessed. Comparisons between 3D and direct wound measurements were made. The results showed that the technique was able to create detailed 3D results of the extensive injuries. Statistical significance tests revealed no difference between the two measurement methods. Because the scanner is applicable for routine work, it should be considered to confirm the same results on real cadavers and actual wounds.
A cross‐sectional study on factors associated with poor work outcomes in patients with axial spondyloarthritis in Singapore
Authors: Goh Yihui , Kwan Yu Heng , Leung Ying Ying , Fong Warren , Cheung Peter P. 
Published: October 2019

AbstractAimAxial spondyloarthritis (axSpA) affects patients in the prime of their economic productivity. We aim to identify factors associated with poor work productivity in patients with axSpA in Singapore.MethodsA cross‐sectional study was performed in two tertiary centers in Singapore. Consecutive adult patients ≥21 years fulfilling Assessment in Spondyloarthritis International Society (ASAS) 2009 criteria for axSpA were recruited. Data on social demographics, clinical, treatment modalities and patient‐reported outcome measures (PROMs) were collected. Work productivity was assessed by the Work Productivity and Activity Impairment scale (WPAI:SpA). Factors associated with presenteeism, absenteeism, work productivity loss and activity impairment were evaluated.ResultsA total of 156 patients with axSpA were included: 72.4% employed, 80.1% male, 86.5% Chinese, median (Q1:Q3) age and duration of illness 36.7 (28.7:47.9) years, and 6.3 (1.6:12.2) years respectively. The mean (SD) activity impairment was 28.2% (24.3%). Among employed patients, mean (SD) absenteeism, presenteeism and work productivity loss was 4.5% (13.7%), 24.9% (19.9%) and 27.6% (23.2%), respectively. In multivariable analysis, absenteeism was associated with disease duration (P = .02) and EuroQol‐5D (EQ‐5D) (P = .04). Presenteeism was associated with Bath Ankylosing Spondylitis Disease Activity Index (BASDAI) ≥4 (P = .04), Bath Ankylosing Spondylitis Functional Index (BASFI) (P < .01) and EQ‐5D (P = .02). Work productivity loss was associated with BASFI (P = .02) and EQ‐5D (P < .01). Activity impairment was associated with age (P = .04), BASDAI ≥ 4 (P < .01), BASFI (P < .01), EQ‐5D (P < .01).ConclusionActive disease, reduced physical function and poorer quality of life are associated with reduced work productivity in patients with axSpA in Singapore. Addressing these factors can potentially improve work productivity in patients with axSpA.
Gene expression modulation by the linker of nucleoskeleton and cytoskeleton complex contributes to proteostasis
Authors: Levine Amir , Grushko Danielle , Cohen Ehud 
Published: October 2019

AbstractCellular mechanisms that act in concert to maintain protein homeostasis (proteostasis) are vital for organismal functionality and survival. Nevertheless, subsets of aggregation‐prone proteins form toxic aggregates (proteotoxicity) that in some cases, underlie the development of neurodegenerative diseases. Proteotoxic aggregates are often deposited in the vicinity of the nucleus, a process that is cytoskeleton‐dependent. Accordingly, cytoskeletal dysfunction contributes to pathological hallmarks of various neurodegenerative diseases. Here, we asked whether the linker of nucleoskeleton and cytoskeleton (LINC) complex, which bridges these filaments across the nuclear envelope, is needed for the maintenance of proteostasis. Employing model nematodes, we discovered that knocking down LINC components impairs the ability of the worm to cope with proteotoxicity. Knocking down anc‐1, which encodes a key component of the LINC complex, modulates the expression of transcription factors and E3 ubiquitin ligases, thereby affecting the rates of protein ubiquitination and impairing proteasome‐mediated protein degradation. Our results establish a link between the LINC complex, protein degradation, and neurodegeneration‐associated proteotoxicity.
Codeine use and harms in Australia: evaluating the effects of re‐scheduling
Authors: Cairns Rose , Schaffer Andrea L. , Brown Jared A. , Pearson Sallie‐Anne , Buckley Nicholas A. 
Published: October 2019

AbstractBackground and aimsGlobally, codeine is the most‐used opioid. In December 2016, Australia announced that low‐strength codeine (≤ 15 mg) would be re‐scheduled and no longer available for purchase over‐the‐counter; this was implemented in February 2018. We aimed to evaluate the effect of this scheduling change on codeine misuse and use and misuse of other opioids.Design and settingInterrupted time–series analysis of monthly opioid exposure calls to New South Wales Poisons Information Centre (NSWPIC, captures 50% of Australia's poisoning calls), January 2015– January 2019 and monthly national codeine sales, March 2015–March 2019. We incorporated a washout period (January 2017 – January 2018) between the announcement and implementation, when prescriber/consumer behaviour may have been influenced.ParticipantsIntentional opioid overdoses resulting in a call to NSWPIC.MeasurementsWe used linear segmented regression to identify abrupt changes in level and slope of fitted lines. Codeine poisonings and sales were stratified into high strength (> 15 mg per dose unit) and low strength (≤ 15 mg). Only low‐strength formulations were re‐scheduled.FindingsWe observed an abrupt −50.8 percentage [95% confidence interval (CI) = −79.0 to −22.6%] level change in monthly codeine‐related poisonings and no change in slope in the 12 months after February 2018. There was no increase in calls to the NSWPIC for high‐strength products, level change: –37.2% (95% CI = −82.3 to 8%) or non‐codeine opioids, level change: –4.4% (95% CI = −33.3 to 24.4%). Overall, the re‐scheduling resulted in a level change in opioid calls of −35.8% calls/month (95% CI = −51.2 to −20.4%). Low‐strength codeine sales decreased by 87.3% (95% CI = −88.5 to −85.9%), with no increase in high‐strength codeine sales in the 14 months following re‐scheduling, −4.0% (95% CI = −19.6 to 14.6%).ConclusionsCodeine re‐scheduling in Australia appears to have reduced codeine misuse and sales.
Cannabis and Cannabinoids in Mood and Anxiety Disorders: Impact on Illness Onset and Course, and Assessment of Therapeutic Potential
Authors: Botsford Sabrina L. , Yang Sharon , George Tony P. 
Published: October 2019

Background and ObjectivesCannabis use is common in people with and mood and anxiety disorders (ADs), and rates of problematic use are higher than in the general population. Given recent policy changes in favor of cannabis legalization, it is important to understand how cannabis and cannabinoids may impact people with these disorders. We aimed to assess the effects of cannabis on the onset and course of depression, bipolar disorder, ADs, and post‐traumatic stress disorder (PTSD), and also to explore the therapeutic potential of cannabis and cannabinoids for these disorders.MethodsA systematic review of the literature was completed. The PubMed® database from January 1990 to May 2018 was searched. We included longitudinal cohort studies, and also all studies using cannabis or a cannabinoid as an active intervention, regardless of the study design.ResultsForty‐seven studies were included: 32 reported on illness onset, nine on illness course, and six on cannabinoid therapeutics. Cohort studies varied significantly in design and quality. The literature suggests that cannabis use is linked to the onset and poorer clinical course in bipolar disorder and PTSD, but this finding is not as clear in depression and anxiety disorders (ADs). There have been few high‐quality studies of cannabinoid pharmaceuticals in clinical settings.Conclusions and Scientific SignificanceThese conclusions are limited by a lack of well‐controlled longitudinal studies. We suggest that future research be directed toward high‐quality, prospective studies of cannabis in clinical populations with mood and ADs, in addition to controlled studies of cannabinoid constituents and pharmaceuticals in these populations. (Am J Addict 2019;00:00–00)
Development and implementation of an enhanced recovery after surgery protocol for renal transplantation
Authors: Dias Brendan H. , Rana Abdul Ahad Muhammad , Olakkengil Santosh A. , Russell Christine H. , Coates Patrick T. H. , Clayton Philip A. , Bhattacharjya Shantanu 
Published: October 2019

AbstractBackgroundSuccessful implementation of enhanced recovery after surgery (ERAS) in kidney transplantation requires multidisciplinary consultation, education and attention to protocol. This study discusses the process implementation pathway of the ERAS protocol and its outcome.MethodsA standardized ERAS protocol was designed for the renal transplant recipient and implemented in July 2017. Data collected prospectively of recipients transplanted from July 2017 to December 2018 were compared to prospectively collected data of recipients who were transplanted prior to ERAS implementation from January 2016 to July 2017 from our renal database. The parameters of interest included length of stay, incidence of delayed graft function and readmission rate.ResultsThere was no difference in the demographics and the incidence of delayed graft function across both groups, although subgroup analysis suggested a significantly lower incidence of delayed graft function with kidneys donated after circulatory death in the cohort that were managed by the ERAS protocol. The median length of stay for patients on the ERAS protocol was 5 days (range 3–16 days). This was 2 days shorter than the median length of stay for patients not on the ERAS protocol (7 days; range 5–14, P < 0.001). This statistically significant difference in length of stay was consistent across all donor subgroups (living donor, donor after cardiac death and donation after brainstem death). Seventy‐nine percent of the patients on the ERAS protocol were discharged on post‐operative day 4.ConclusionAn ERAS protocol for renal transplant patients is feasible. Our data show that successful implementation of ERAS in kidney transplantation is possible and results in significant cost savings due to shorter length of stay.