bluuebunny/crossref_metadata_2025_split huggingface dataset:
The effect of real activities manipulation on going concern audit opinions for financially distressed companies
Authors: Xu Hongkang , Dao Mai , Wu Jia 
Published: October 2018

Purpose
This study aims to examine the effect of real activities manipulation (RAM) on auditors’ decision of issuing going concern (GC) opinions for distressed companies.

Design/methodology/approach
This study estimates and examines three types of RAM: reduction of discretionary expenses, sales manipulation and overproduction. It investigates the effect of RAM on auditor reporting conservatism by including the three measures of RAM methods in logistic regressions that explain the issuance of going concern opinions. The authors perform the analysis specifically on distressed firms for 2004-2013 period.

Findings
This study finds a significant and positive association between RAM and the likelihood of receiving going concern opinion in the financial distressed firm sample, suggesting that client’s abnormal business activity affects the auditor reporting conservatism.

Practical implications
This study provides evidence that auditors make going concern reporting decisions in consideration of the client’s abnormal operating decisions and management’s opportunism.

Originality/value
Recent literature argues that auditors have little recourse other than to resign if a client uses RAM to impact earnings or the financial statements, and hence the enhanced audit quality in the post-SOX period is due to the shift from using accruals management to RAM (Cohen et al., 2008; Chi et al., 2011; Kim and Park, 2014). The evidence provided in this study indicates that auditors report more conservatively (rather than simply resign) in response to the aggressive RAM.
Toward a “reconfiguration of the material and ideal foundations” of gendered entrepreneurship?
Authors: Etogo Gabriel 
Published: October 2018

PurposeThis paper aims to analyze social sex relations by hypothesizing a reconfiguration, in a future time, of the “material and ideal foundations” of gendered entrepreneurship.Design/methodology/approachThe approach consisted in adopting the gender approach in order to identify, on the one hand, the material and ideal elements that underlie the dominant entrepreneurial ethos; on the other hand, to question, starting from a “heuristic hypothesis”, the emergence, in a future time, of representations, behaviors and practices opposable to the dominant entrepreneurial ethos.FindingsThe research outcomes reveal that by investing in traditionally male bastions, women develop entrepreneurial dynamics detached from any gendered approach. This approach suggests how the representations, behaviors and practices related to the dominant entrepreneurial ethos can be modified.Originality/valueAt a great distance from some “naturalization of competences”, this paper deals with the modalities that contribute to overcoming the principles of gender differentiation. It proposes a theoretical framework to understand how the mobilization of the gender approach, characterized by the lack of differentiation of skills, invites, from a “heuristic hypothesis”, a questioning of the dominant entrepreneurial ethos.
The space between – linking trust with individual and team performance in virtual teams
Authors: Jaakson Krista , Reino Anne , McClenaghan Peter Bernard 
Published: October 2018

Purpose
Understanding the relationship between performance and trust in virtual teams is receiving significant attention due to “connected” virtual team contexts becoming more prevalent. This paper reports on new findings relating to the dynamics of trust and performance in virtual team contexts. The study aims to explore the evolution of trust and its mediating role in determining the performance of virtual teams, as well as to investigate if and how performance itself affected trust.

Design/methodology/approach
The study is based on a longitudinal quantitative survey of 71 international virtual student teams working in four universities in Finland, Estonia, Latvia and Russia.

Findings
In line with swift trust and social norms theory, the authors found that relatively high levels of initial trust did not change over the period of the teams’ projects in general, but in teams where feedback on performance was negative, both trust and trustworthiness declined significantly. Trust had a small mediating effect between group performances in two consecutive measurement points, meaning that past performance had an impact on trust, which in turn impacted the teams’ next performance. However, no mediating effect was present between individual and team performance.

Practical implications
The authors conclude that managing virtual teams should concentrate on team actions and achieving and recognising small quick wins at least as much as dealing with trust, specifically. Negative performance feedback should not deteriorate members’ perception of benevolence and integrity in the team.

Originality/value
The paper distinguishes the dynamics of two trust components and tests new models with these as partial mediators in determining virtual team performance. Importantly, the authors challenge the notion that emotional component of trust, perceived trustworthiness, is less relevant in virtual teams.
Bank service quality
Authors: Shayestehfar Reza , Yazdani Bita 
Published: October 2018

PurposeThe purpose of this paper is to compare the perceptions of Bank Saderat Iran’s (BSI) customers in Isfahan and Dubai to find the probable differences in BSI service quality in these cities.Design/methodology/approachThe required data were collected by adapted Bank Service Quality (BSQ) questionnaire from two samples of BSI customers (300 in Isfahan and 100 in Dubai). In this research, BSQ was measured by seven dimensions, including Bahia and Nantel (2000) BSQ dimensions, and globalization of bank services as the added dimension. The factor analysis was used to analyze the data, independent-samplest-test for comparing the means and Friedman test for ranking of the BSQ dimensions and items.FindingsThe results of this research revealed a relative satisfaction of customers with BSI service quality in both cities; however, the respondents in Dubai perceived a higher service quality. The most important dimensions were access and effectiveness and assurance in Isfahan and reliability and tangibles in Dubai. In addition, although these cities are located in developing countries, the respondents’ perceptions were similar to those in developed countries.Practical implicationsIt is proposed that BSI managers should eliminate the barriers to prompt service provision, review service charges, integrate decision-making systems, decrease the bureaucratic factors and provide training programs to increase the personnel’s’ interactive skills in Isfahan.Originality/valueA few studies have been conducted in the field of BSQ in Iran banking industry, and none has measured BSQ using a cross-country and cross-cultural method. No research has been conducted on BSI service quality in Isfahan and Dubai, and this is the first research in both cities. Furthermore, it is one of the few times that a specific tool is used for measuring BSQ in Iran banking industry.
Factors affecting the entrepreneurial leadership in small- and medium-sized enterprises (SMEs) of Pakistan
Authors: Soomro Bahadur Ali , Shah Naimatullah , Mangi Shahnawaz 
Published: October 2018

PurposeThe purpose of this paper is to examine the factors that affect the entrepreneurial leadership in small and medium enterprises (SMEs) of Pakistan.Design/methodology/approachA conceptual framework is developed after reviewing a vigorous literature. This is a quantitative methodology in which cross-sectional data are collected from top managers and founders in SMEs of Pakistan through a survey questionnaire. The random technique is applied for the collection of data. The total samples are 352. Initially, 500 survey questionnaires are distributed through personal visits in different cities of Pakistan. The returned rate is noticed as 70 percent.FindingsThe data are analyzed through Statistical Package for Social Sciences version 24.0. The overall Cronbach’sαreliability is 0.866. On the other hand, theαfor all variables (dependent and independent) is observed within the adequate ranges. The overall findings reveal that there is a positive and significant relationship among strategic factor, motivational factor, personality factor, communicative factor and entrepreneurial leadership.Practical implicationsThis study may contribute to existing efforts to assimilate the arenas of strategy, motivation, communication, leadership and entrepreneurship. In addition, by reviewing the outcomes of present study, the policy makers and planners may further concentrate for promoting SMEs sector that is famous as a backbone for economic development.Originality/valueThis study is original and valuable with respect to data and context. The findings of such study may play a substantial role in the stability of the economy in Pakistan through enriching the SMEs sector.
Sézary syndrome without erythroderma: A case report and review of published work
Authors: Kamijo Hiroaki , Miyagaki Tomomitsu , Norimatsu Yuta , Shishido‐Takahashi Naomi , Kuzumi Ai , Asano Yoshihide , Sato Shinichi 
Published: October 2018

AbstractSézary syndrome (SS) is defined by erythroderma and circulating atypical T cells, with or without lymphadenopathy. Recently, Thompson et al. identified a distinct population of SS patients with an atypical presentation: a high blood tumor burden of Sézary cells fulfilling criteria for SS but without fulfilling the criteria for erythroderma at the diagnosis. Here, we report a case of a 49‐year‐old Japanese man with SS who did not present with erythroderma initially, but exhibited erythematous itchy papules symmetrically located on the legs and arms. We also reviewed reported cases of SS without initial erythroderma. The skin manifestations at diagnosis varied from patches to tumors often seen in mycosis fungoides, and other rarer findings such as excoriation, palmoplantar keratoderma and alopecia. Pruritus was reported in most patients (86%), unlike early mycosis fungoides, and could be the main clue to the diagnosis of SS. Notably, three patients were reported to have presented with papular lesions, similar to our case. Little is known about why skin lesions in SS without erythroderma vary and why these cases did not exhibit erythroderma initially. Attenuated stimulation by colonized Staphylococcus aureus, impairment in recruitment of malignant T cells and suppression of inflammatory response induced by malignant T cells with regulatory phenotype may be associated with skin manifestations. Further studies are necessary to elucidate the etiology of this entity.
Autophagy in malnutrition‐associated dermatoses
Authors: Hirai Yoji , Miyake Tomoko , Hamada Toshihisa , Yamasaki Osamu , Morizane Shin , Mori Tatsuhiko , Iwatsuki Keiji 
Published: October 2018

AbstractMalnutrition‐associated dermatoses including necrolytic migratory erythema (NME) and pellagra share common clinicopathological features; in particular, necrolytic changes in the upper epidermis. Here, we report the involvement of autophagy in the development of necrolysis in three patients with malnutrition‐associated dermatoses. First, we examined an autophagy‐specific molecule, microtubule‐associated protein light chain 3 (LC3), using a monoclonal antibody. LC3 was strongly expressed in the granular layers of the active border, and less intensely observed in the perilesional areas. Little LC3 staining or only background levels were observed in control skin diseases including atopic dermatitis (n = 4), psoriasis vulgaris (n = 3), basal cell carcinoma with amyloid deposits (n = 3) and squamous cell carcinoma (n = 3). Electron microscopic observations revealed the presence of autophagosome‐like structures in the necrolytic areas. No apoptotic signals were observed in the necrolytic lesion using the terminal deoxynucleotidyl transferase dUTP nick end labeling method. Epidermal Langerhans cells determined by anti‐CD1a antibody were markedly decreased in number. Our observations suggest the possibility that malnutrition‐associated necrolysis, as exemplified by NME and pellagra, may be induced by autophagy.
A five component land seismic sensor for measuring lateral gradients of the wavefield
Authors: Muyzert Everhard , Allouche Nihed , Edme Pascal , Goujon Nicolas 
Published: November 2018

ABSTRACTWe built a five‐component (5C) land seismic sensor that measures both the three‐component (3C) particle acceleration and two vertical gradients of the horizontal wavefield through a pair of 3C microelectromechanical accelerometers. The sensor is a small cylindrical device planted vertically just below the earth's surface. We show that seismic acquisition and processing 5C sensor data has the potential to replace conventional seismic acquisition with analogue geophone groups by single 5C sensors placed at the same station interval when combined with a suitable aliased ground roll attenuation algorithm. The 5C sensor, therefore, allows for sparser, more efficient, data acquisition.The accuracy of the 5C sensor wavefield gradients depends on the 3C accelerometers, their sensitivity, self‐noise and their separation. These sensor component specifications are derived from various modelling studies. The design principles of the 5C sensor are validated using test data from purpose‐built prototypes. The final prototype was constructed with a pair of 3C accelerometers separated by 20 cm and with a self‐noise of 35 ng Hz−1/2.Results from a two‐dimensional seismic line show that the seismic image of 5C sensor data with ground roll attenuated using 5C sensor gradient data was comparable to simulated analogue group data as is the standard in the industry. This field example shows that up to three times aliased ground roll was attenuated. The 5C sensor also allows for correcting vertical component accelerometer data for sensor tilt. It is shown that a vertical component sensor that is misaligned with the vertical direction by 10° introduces an error in the seismic data of around –20 dB with respect to the seismic signal, which can be fully corrected. Advances in sensor specifications and processing algorithms are expected to lead to even more effective ground roll attenuation, enabling a reduction in the receiver density resulting in a smaller number of sensors that must be deployed and, therefore, improving the operational efficiency while maintaining image quality.
Distinguishing Atherosclerotic Calcifications in Dry Bone: Implications for Forensic Identification
Authors: Biehler‐Gomez Lucie , Maderna Emanuela , Brescia Gloria , Caruso Valentina , Rizzi Agostino , Cattaneo Cristina 
Published: October 2018

AbstractAtherosclerotic calcifications, as calcified atheromatous elements, are markers of cardiovascular disease. However, the literature gives little information regarding their morphological aspect, making their identification very rare in skeletonized cases. In this paper, we document the morphological, histological, and SEM aspects of atherosclerotic plaques collected from unclaimed cemeterial skeletal remains from an identified osteological collection and extracted from well‐preserved cadavers autopsied at the medico‐legal institute of Milan. Each of the three analyses provided similar results: atherosclerotic calcifications are convex‐concave plaques with a stratified structure, a pale‐yellow coloration in autopsy cases and yellow to brown when recovered in dry bone. Histologically, undecalcified and decalcified sections showed a stratified aspect formed by superimposed layers. Lastly, the SEM analysis showed a precise view of the stratified structure of the plaques in transverse section. As markers of disease, atherosclerotic calcifications can provide important antemortem information on the deceased that may be compared to antemortem data.
Fasudil exerts a cardio‐protective effect on mice with coxsackievirus B3‐induced acute viral myocarditis
Authors: Dai Kezhi , Wang Yaoyao , Tai Sichao , Ni Huajing , Lian Hao , Yu Yan , Liao Weifang , Zheng Cheng , Chen Qing , Kuver Aarti , Li Jia 
Published: October 2018

SummaryAimsTo investigate whether there exists a cardio‐protective effect of Fasudil, a selective Rho kinase (ROCK) inhibitor, in an experimental murine model of acute viral myocarditis.MethodsMale BALB/c mice were randomly assigned to three groups: control, myocarditis treated with placebo and myocarditis treated with Fasudil (n = 40 animals per group). Myocarditis was established by intraperitoneal injection with coxsackievirus B3 (CVB3). Twenty‐four hours after infection, Fasudil was intraperitoneally administered for 14 consecutive days. Twenty mice were randomly selected from each group to monitor a 14‐day survival rate. On day 7 and day 14, eight surviving mice from each group were sacrificed and their hearts and blood were obtained to perform serological and histological examinations. Expression of ROCKs, IL‐17, IL‐1b, TNFα, RORgt, and Foxp3 were quantified with RT‐PCR. Plasma levels of TNF alpha, IL‐1 beta, and IL‐17 were measured by ELISA. In addition, protein levels of IL‐17 and ROCK2 in cardiac tissues were analyzed with Western blot.ResultsFasudil treatment significantly increased survival, attenuated myocardial necrotic lesions, reduced CVB3 replication and expression of ROCK2 and IL‐17 in the infected hearts. This treatment also imposed a T‐cell subpopulation shift, from Th17 to Treg, in cardiac tissues.ConclusionsROCK pathway inhibition was cardio‐protective in viral myocarditis with increased survival, decreased viral replication, and inflammatory response. These findings suggest that Fasudil might be a potential therapeutic agent for patients with viral myocarditis.
A multistate dynamic occupancy model to estimate local colonization–extinction rates and patterns of co‐occurrence between two or more interacting species
Authors: Fidino Mason , Simonis Juniper L. , Magle Seth B. 
Published: October 2018

Abstract

Although ecology is rife with theory that explores how multiple species co‐occur through space and time, the field lacks robust statistical models to parameterize this theory with empirical data, particularly when species are detected imperfectly and data are collected as a time‐series.

We address this need by developing an occupancy model that estimates local colonization and extinction rates for two or more interacting species when data are collected across multiple sampling occasions. This model estimates how community composition at a site may change across sampling occasions by assuming the latent occupancy state is a categorical random variable. We used a multinomial‐logit model to parameterize species specific parameters and pairwise interactions between species, both of which can be made a function of covariates. These transition probabilities between community states can then be converted to occupancy or co‐occurrence probabilities to determine how community composition varies along an environmental gradient or through time.

As an example, we estimate patterns of co‐occurrence between coyote Canis latrans, Virginia opossum Didelphis virginiana, and raccoon Procyon lotor in Chicago, Illinois, USA with data from a multiyear camera trapping study. Models with pairwise interactions between species greatly out performed models that assumed independence between species. Opossum and raccoon, for example, were far less likely to go extinct in habitat patches where coyotes were present.

Community composition at a site depends on species interactions and the local environment. Our model can separate such effects by estimating the underlying processes that define species occurrence patterns. As a result, our model can more explicitly quantify a wide range of ecological dynamics and therefore be used to empirically test ecological theory, such as estimating priority effects at a site or turnover rates between species, both of which can be made to vary as a function of covariates.
Systematic review with network meta‐analysis: the impact of medical interventions for moderate‐to‐severe ulcerative colitis on health‐related quality of life
Authors: Paschos Paschalis , Katsoula Anastasia , Salanti Georgia , Giouleme Olga , Athanasiadou Eleni , Tsapas Apostolos 
Published: October 2018

SummaryBackgroundPatient‐reported outcomes are important in the assessment of efficacy of intervention for ulcerative colitis (UC).AimTo compare the impact of interventions for moderate‐to‐severe UC on health‐related quality of life (HRQL).MethodsWe searched Medline, Embase, CENTRAL and grey literature sources through October 2017. We included randomised controlled trials (RCTs) that compared infliximab, adalimumab, golimumab, vedolizumab or tofacitinib to each other or placebo. Outcomes included the change in quality of life scores and the proportion of patients with improvement in quality of life. We performed random‐effect pairwise and network meta‐analysis. We assessed confidence in estimates using the CINeMA (Confidence in Network Meta‐Analysis) framework.ResultsFourteen RCTs assessed HRQL using the Inflammatory Bowel Disease Questionnaire (IBDQ) (14 trials), the Short Form questionnaire‐36 (SF‐36) (seven trials) or the European Quality of Life‐5 Dimensions questionnaire (EQ‐5D) (three trials). At induction (13 trials), low to very low confidence evidence suggested that all agents significantly improved both generic and disease‐specific HRQL scores compared to placebo. However, only infliximab (MD 18.58; 95% CI 13.19‐23.97) and vedolizumab (MD 18.00; 95% CI 11.08‐24.92) showed clinically meaningful improvement in IBDQ score. Differences among individual interventions were imprecise. For maintenance (four trials), very low confidence evidence suggested that vedolizumab, tofacitinib and adalimumab maintained improvement in HRQL.ConclusionsInduction treatment with infliximab, adalimumab, golimumab, vedolizumab or tofacitinib improves quality of life compared to placebo. Evidence on maintenance therapy is sparse and uncertain. Head‐to‐head comparisons could enhance confidence in conclusions about differences between drugs in terms of HRQL.
Contact sensitization to plants of the Compositae family: Data of the Information Network of Departments of Dermatology (IVDK) from 2007 to 2016
Authors: Bauer Andrea , Geier Johannes , Schreiber Sophie , Schubert Steffen ,   For the IVDK
Published: October 2018

BackgroundThe Compositae plant family includes many thousands of species, making it one of the most widespread group of plants worldwide. Sensitization to Compositae allergens may occur in private or in occupational settings.ObjectivesTo monitor the current spectrum of sensitization to Compositae allergens, especially in cooks and florists.MethodsWe retrospectively analysed patch test results obtained with two Compositae mixes (CMs) (CM I and CM II; switch in October 2011), their individual components, and sesquiterpene lactone (SL) mix in 1492 cooks, 851 florists, and a control group (118 358 other patients) registered in the IVDK, 2007 to 2016.ResultsFlorists reacted significantly more frequently to CM I and II (CM I, 8.7%; CM II, 10.6%) than did cooks (CM I, 2.1%; CM II, 0.8%) and controls (CM I, 1.3%; CM II, 1.2%). Additional testing with SL mix detected 14.3% more sensitizations than CM I or CM II alone.ConclusionsFlorists are at considerable risk of sensitization to Compositae allergens. Patch testing with both CM and SL mix is recommended.