bluuebunny/crossref_metadata_2025_split huggingface dataset:
Progressive tax: a proposal for customer loyalty programmes
Authors: Pidduck Teresa Michelle , Odendaal Karen , Kirsten Michelle , Pleace Lauren Anne , De Winnaar Kaylee 
Published: July 2019

Purpose
The South African Government needs to increase fiscal revenues to cater to increased government spending. This paper aims to argue that the South African Revenue Service (SARS) has an opportunity to tax the receipt of customer loyalty programme awards in the hands of customers, with little amendment to current tax legislation or administration. This provides the South African Government an opportunity to increase much needed tax revenue in spite of limited resources.

Design/methodology/approach
Five instrumental case studies were used and analysed from a financial reporting perspective to quantify customer loyalty points earned by customers. These can form a basis for deriving the potential benefits from the taxation of customer loyalty programmes in the retail industry. The multiple instrumental case studies used and the application of accounting guidance in International Financial Reporting Standards allow generalisations to be made to highlight the amount of customer loyalty awards granted and possible tax revenues forgone in just one sector of the South African economy.

Findings
Should the proposals for taxation of customer loyalty programmes be implemented, the fiscus would be able to collect over R 234.35m (US$16.91m) in tax revenue from only five companies providing customers with loyalty awards. This indicates that this proposal for taxation is critical for investigation by the South African Government, as it may aid in achieving revenue goals for South Africa.

Originality/value
This paper contributes to the literature on taxation legislation within South Africa by proposing a model that may be used by the SARS to increase tax revenues to meet the Government’s needs.
Bridging management control systems and innovation
Authors: Barros Rúben Silva , Ferreira Ana Maria Dias Simões da Costa 
Published: July 2019

PurposeThe purpose of this study is to present the evolution of thinking on the role of management control systems (MCSs) in innovation, according to the development of control practices, and to provide a reflection on the achievements of the more recent literature.Design/methodology/approachThis paper assesses articles, books and book chapters that have explored MCSs in innovation, together with seminal works on management accounting and control.FindingsMoving from the traditional phase where MCSs were seen as detrimental to innovation, the literature has now reached a new consensus that attributes a positive role to control. In this recent phase, it arises from the literature that MCSs in the realm of innovation should embrace a multiplicity of controls; MCSs depend on the magnitude and innovation mode of a company; MCSs evolve over time; and that synergies and tensions are expected to arise. Adding these factors to the inherent complexity of innovation, the assertion is that qualitative approaches should be undertaken to infuse the field with more fine-grained evidence. It is also proposed that this methodological approach be used to address the following points: (1) the use of multiple controls; (2) synergies and tensions; and (3) behavioural aspects of controls in relation with innovation.Originality/valueThe paper is of value for researchers who have an interest in studying the use of MCSs in innovation and in qualitative research and proposes some areas of research that could be explored.
Interacting with change: Diet mediates how larvae respond to their thermal environment
Authors: Kutz Teresa C. , Sgrò Carla M. , Mirth Christen K. 
Published: July 2019

Abstract

Temperature and nutrition are amongst the most common environmental challenges faced by organisms and will become increasingly so with ongoing climate change. While we have learnt a great deal about how temperature and nutrition affect life‐history traits on their own, we know very little about their combined effect on animal performance. Given that animals in the wild are likely to experience changes in both their thermal and nutritional conditions, we need to understand how interactions between these conditions shape an animal's response if we hope to mitigate the effects of environmental change.

In the present research, we investigated the combined effects of nutrition and temperature on key life‐history traits in Drosophila melanogaster. Using nutritional geometry, developing larvae were exposed to a range of diets varying in their protein and carbohydrate content and to one of two developmental temperature regimes (25°C and 28°C). We then examined key life‐history traits: development time, viability, and two estimates of body size—wing and femur size.

We found that developmental temperature significantly changed the response to nutrition for all traits. Increased temperature led to more restricted trait optima for all traits and exacerbated the negative effects of carbohydrate‐rich diets, resulting in harsher trade‐offs between life‐history traits. For example, at 25°C there were more diets that led to high viability, fast development and large body size than at 28°C. However, for the diets that produced the best outcomes for each trait, temperature had less of an effect.

These findings highlight the importance of studying the effects of combined stressors when assessing animals' responses to changing environmental conditions.

A free Plain Language Summary can be found within the Supporting Information of this article.
Anticipating arrival: Tackling the national challenges associated with the redistribution of biodiversity driven by climate change
Authors: Pettorelli Nathalie , Smith Jennifer , Pecl Gretta T. , Hill Jane K. , Norris Ken 
Published: July 2019

Abstract

The redistribution of species in response to climate change is expected to significantly challenge environmental management and conservation efforts around the globe. To date, we have had restricted understanding of the benefits and risks that species redistribution may pose to individual countries, and a limited appreciation of the variability in current opportunities for developing effective monitoring approaches that build on existing national frameworks.

To assess the present level of ecological, economic and societal risks and opportunities associated with new arrivals of species driven by changes in climatic conditions, we conducted a review of the available information on changes in animal species (both terrestrial and marine) distribution suspected to be linked to climate change in the United Kingdom over the past 10 years (2008–2018).

We found evidence that at least 55 species have arrived in new locations in the country due to climate change in the past decade, with 22 of them suspected to impact positively or negatively the recipient ecosystems, or nearby human communities. Ten of these 55 species were identified using keywords and hashtags on social media.

Synthesis and applications. Our work identifies pressing monitoring gaps relevant to the management of species on the move and discusses the potential for social media to help address current information needs. It also calls for more theoretical work to enable the quick identification of species likely to be problematic (or beneficial) and locations likely to experience significant ecological and societal impacts from biodiversity's redistribution under a changing climate.
Conservative allocation strategy of multiple nutrients among major plant organs: From species to community
Authors: Zhao Ning , Yu Guirui , Wang Qiufeng , Wang Ruili , Zhang Jiahui , Liu Congcong , He Nianpeng 
Published: July 2019

Abstract

Nutrient allocation is an important aspect of plant resource uptake and use, which is related to life‐history strategies. Although to date considerable attention has focused on plant allocation of nitrogen and phosphorus, comparatively little information is available on the allocation of various other nutrients and their up‐scaling from the species to community level.

We measured 10 nutrient elements in the leaves, branches and fine roots of 551 plant species growing in eight forest ecosystems in China, ranging from cold temperate to subtropical forests. We estimated the scaling relationship of multiple nutrients among plant organs at the species level and scaled‐up the relationship to the community level by combining this information with that of community structure.

Nutrient allocation among plant organs was conserved in different functional groups and biomes across broad environmental gradients. Nutrient partitioning between organs with similar function tended to be isometric, whereas partitioning between organs with distinct functions tended to be allometric. The scaling relationship between above‐ and below‐ground organs remained consistent, whereas the scaling relationship within above‐ground organs changed after scaling up from the species to the community level, with the relative change in nutrients being consistently smaller in the more active organs.

Synthesis. The pattern of multiple nutrient allocation among organs showed a degree of conservatism across plant functional groups and biomes, with disproportional changes in nutrient content between functionally distinct organs and a lower relative change in more active organs. This conservative strategy implies the existence of general rules that constrain plant nutrient allocation.
Organic acids, siderophores, enzymes and mechanical pressure for black slate bioweathering with the basidiomycete Schizophyllum commune
Authors: Kirtzel Julia , Ueberschaar Nico , Deckert‐Gaudig Tanja , Krause Katrin , Deckert Volker , Gadd Geoffrey Michael , Kothe Erika 
Published: July 2019

SummaryAlthough many fungi are known to be able to perform bioweathering of rocks and minerals, little information is available concerning the role of basidiomycetes in this process. The wood‐rotting basidiomycete Schizophyllum commune was investigated for its ability to degrade black slate, a rock rich in organic carbon. Mechanical pressure of hyphae and extracellular polymeric substances was investigated for biophysical weathering. A mixed ß1‐3/ß1‐6 glucan, likely schizophyllan that is well known from S. commune, could be identified on black slate surfaces. Secretion of siderophores and organic acids as biochemical weathering agents was shown. Both may contribute to biochemical weathering in addition to enzymatic functions. Previously, the exoenzyme laccase was believed to attack organic the matter within the black slate, thereby releasing metals from the rock. Here, overexpression of laccase showed enhanced dissolution of quartz phases by etching and pitting. At the same time, the formation of a new secondary mineral phase, whewellite, could be demonstrated. Hence, a more comprehensive understanding of biophysical as well as biochemical weathering by S. commune could be reached and unexpected mechanisms like quartz dissolution linked to shale degradation.
Reproducibility of the Endometriosis Fertility Index: a prospective inter‐/intra‐rater agreement study
Authors: Tomassetti C , Bafort C , Meuleman C , Welkenhuysen M , Fieuws S , D'Hooghe T 
Published: July 2019

ObjectiveTo evaluate the reproducibility of the Endometriosis Fertility Index (EFI).DesignSingle‐cohort prospective observational study.SettingUniversity hospital.PopulationWomen undergoing laparoscopic resection of any rASRM‐stage endometriosis.MethodsDetails of pre‐ and peroperative findings were collected into a coded research file. EFI scoring was performed en‐bloc by three different raters (expert‐1 [C.T.], expert‐2 [C.M.], junior [C.B.]). Required sample size: 71. Definitions used for agreement: clinical (scores within same range: 0–4, 5–6, 7–10) and numerical (difference ≤1 EFI point).Main outcome measuresPrimary outcome: rate of clinical agreement between two experts.Secondary outcomes: expert numerical agreement, clinical and numerical agreement between expert‐1 and junior, and within expert‐1 (intra‐observer), agreement of rASRM score and ‐stage.ResultsA near ‘inter‐expert’ clinical agreement rate (1.000, 95% CI 0.956‐1.000; P = 0.0149) was observed. The numerical agreement between two experts was also high (0.988, 95% CI 0.934–1.000); similarly, high agreement rates were observed for both ‘junior–expert’ comparisons (clinical 0 .963, 95% CI 0.897–0.992; numerical 0.988, 95% CI 0.934–1.000) and ‘intra‐expert’ comparisons (clinical 0.988, 95% CI 0.934–1.000; numerical 1.000, 95% CI 0.956–1.000). Reasons for disagreements were different scoring of the least‐function score and disagreements in rASRM scores. The reproducibility of the rASRM score was clearly inferior to that of the EFI for all comparisons.ConclusionThe EFI can be reproduced reliably by different raters, further supporting its use in daily clinical practice as the principal clinical tool for postoperative fertility counselling/management of women with endometriosis.Tweetable abstractA study confirming the high reproducibility of the EFI substantiates its use in daily clinical practice.
Clinical clearance and imaging for possible cervical spine injury in children in the emergency department: A retrospective cohort study
Authors: Hopper Sandy M , McKenna Stewart , Williams Amanda , Phillips Natalie , Babl Franz E ,   on behalf of the Paediatric Research in Emergency Departments International Collaborative (PREDICT)
Published: July 2019

AbstractObjectivesWhile cervical spine injuries (CSIs) are rare in the paediatric population, presentations to EDs with possible neck injuries are common. Based on a lack of Australian data we set out to determine how many possible injuries are clinically cleared, what imaging is used on the remainder and the incidence and characteristics of confirmed paediatric CSIs.MethodsWe undertook a retrospective electronic medical record review of children <18 years with potential CSIs at a large tertiary paediatric trauma centre in Victoria, Australia over a 12 month period (annual census 87 000). For possible injuries we extracted key epidemiologic, imaging and short‐term outcome data.ResultsDuring the study period, a total of 617 patients with potential neck injuries were seen in the ED (617/87 000, 0.7%). The median age was 11 years. The most common mechanisms of injury were falls (41%), motor vehicle injuries (28%) and sports‐related injuries (24%). Four hundred and fourteen of 617 (67%) underwent neck imaging (345/414, 83% plain radiograph; 100/414, 24% computed tomography; 7/414, 1.6% magnetic resonance imaging). Twenty‐three of 617 (4.1%) had radiologically documented CSIs. Two required operative interventions for their neck injuries.ConclusionWhile two‐thirds of children with potential CSIs undergo radiological evaluation, actual injuries are rare (<4%). These data suggest that there is a potential for improved targeting of cervical spine imaging for trauma. The development of a clinical decision tool may help reduce neck radiography.
Identification and temporal expression profiles of cuticular proteins in the endoparasitoid wasp, Microplitis mediator
Authors: Volovych Olga , Lin Zhe , Du Jie , Jiang Hong , Zou Zhen 
Published: July 2019

AbstractRecently, parasitoid wasp species Microplitis mediator has evoked increasing research attention due to its possible use in the control of Lepidoptera insects. Because insect development involves changes in cuticle composition, identification and expression analysis of M. mediator cuticular proteins may clarify the mechanisms involved in parasite development processes. We found 70 cuticular proteins from the M. mediator transcriptome and divided them into seven distinct families. Expression profiling indicated that most of these cuticular protein genes have expression peaks specific for one particular developmental stage of M. mediator. Eggs and pupae have the highest number of transcriptionally active cuticular protein genes (47 and 52 respectively). Only 12 of these genes maintained high expression activity during late larval development. Functional analysis of two larval proteins, MmCPR3 and MmCPR14, suggested their important role in the proper organization of the cuticle layers of larvae. During M. mediator larval development, normal cuticle formation can be supported by a limited number of cuticular proteins.
Validity of the Patient‐Rated Wrist Evaluation questionnaire in rheumatoid arthritis
Authors: Tuna Zeynep , Mete Oguzhan , Tore Gizem , Baglan Yentur Songul , Varan Özkan , Göker Berna , Oskay Deran 
Published: July 2019

AbstractBackgroundThe Patient‐Rated Wrist Evaluation (PRWE) is a patient‐reported questionnaire focusing on symptoms and function in wrist pathologies. It consists of 15 questions regarding pain and functional activities of the wrist. Rheumatoid arthritis (RA) is a multi‐systemic disease characterized by inflammation of the wrist and hand joints in almost all patients. This study aims to test the validity of PRWE in patients with RA.MethodSeventy‐five patients with RA from a single outpatient clinic participated in the study. Patients filled out the Michigan Hand Outcomes Questionnaire (MHOQ) and grip strength of both hands were measured. Patients filled out the PRWE questionnaire consecutively once for the dominant and once for the non‐dominant hand. Correlations between PRWE and MHOQ and grip strength scores were analyzed by Spearman's correlation method.ResultsOur results demonstrated that there was a very strong correlation between the PRWE and the MHOQ and a moderate correlation between the PRWE and grip strength (P < .001). PRWE also showed negative and fair correlation with grip strength of both hands (P < .001).ConclusionsThe Patient‐Rated Wrist Evaluation is a valid tool for evaluating wrist involvement in patients with RA. PRWE may be preferred in the busy clinical setting since it has simple and short questions. Additionally, it may provide a sensitive follow‐up tool for patients separately using its subscales of pain and function.
Do Financial Incentives Change Length‐of‐stay Performance in Emergency Departments? A Retrospective Study of the Pay‐for‐performance Program in Metro Vancouver
Authors: Wang Yuren , Ding Yichuan , Park Eric , Hunte Garth 
Published: July 2019

AbstractBackgroundPay‐for‐performance (P4P) programs have been implemented in various forms to reduce emergency department (ED) patient length of stay (LOS). This retrospective study investigated to what extent the timing of patient disposition in Metro Vancouver EDs was influenced by a LOS‐based P4P program.MethodsWe analyzed ED visit records of four major hospitals in Metro Vancouver, Canada. For each ED, we individually tested whether LOS was distributed discontinuously at the LOS target before and after the P4P program was terminated. For the P4P effective period, we examined whether patients discharged just prior to the LOS target had a higher 7‐day return‐and‐admission (RA) rate—the probability that a patient, after being discharged home, returned to any ED within 7 days and was admitted to an inpatient unit—than patients discharged just after the target.ResultsPrior to the termination of the P4P program, in all four EDs, the LOS density of admitted patients was discontinuous and had a significant drop at the P4P 10‐hours admission LOS target; a similar phenomenon was observed among discharged patients at the 4‐hours discharge LOS target, but only in the two lower‐volume EDs. Furthermore, in a lower‐volume ED, patients who were discharged right before the 4‐hours P4P LOS target had a higher 7‐day RA rate than patients discharged right after the LOS target. After the termination of the discharge incentive, the discontinuity at the discharge LOS target became less evident, but patients were still more frequently admitted just before 10 hours in three of the four EDs as the local health authority continued to support the admission incentive scheme after the government terminated the P4P program.ConclusionsThe LOS‐based financial incentive scheme appears to have influenced the timing of ED patient dispositions. The results suggest mixed consequences of the P4P program—it can reduce access block for admitted patients but may also lead to discharges associated with return visits and admissions.
Increased Maternal Care Rescues Altered Reinstatement Responding Following Moderate Prenatal Alcohol Exposure
Authors: Olguin Sarah L. , Zimmerman Amber , Zhang Haikun , Allan Andrea , Caldwell Kevin C. , Brigman Jonathan L. 
Published: July 2019

BackgroundFetal alcohol spectrum disorders (FASD) commonly include deficits in learning, memory, and executive control that can have a severe negative impact on quality of life across the life span. It is still unclear how prenatal alcohol exposure (PAE) affects executive control processes, such as control over reward seeking, that lead to inappropriate behavior later in life. Learning and reinstatement of a previously learned response after extinction is a simple, well‐validated measure of both acquisition of a rewarded instrumental response and sensitivity to reward and reward‐associated cues. We investigated the effects of PAE on learning, extinction, and reinstatement of a simple instrumental response for food reward. Next, we assessed the effectiveness of an early intervention, communal nest (CN) housing, on increased reinstatement of an extinguished response seen after PAE.MethodsTo assess the effects of PAE on control over reward seeking, we tested male and female PAE and saccharine (SAC) controls raised in a standard nest (SN) on the acquisition, extinction, and food reward–induced reinstatement of an instrumental response utilizing a touch screen‐based paradigm. Next, in order to examine the effects of an early‐life intervention on these behaviors, we tested PAE and SAC mice raised in a CN early‐life environment on these behaviors.ResultsPAE mice readily acquired and extinguished a simple touch response to a white square stimulus. However, PAE mice showed significantly increased and persistent reinstatement compared to controls. Increased maternal care via rearing in CN slowed acquisition and sped extinction learning and rescued the significantly increased reinstatement responding in PAE mice.ConclusionsTogether these results demonstrate that even moderate PAE is sufficient to alter control over reward seeking as measured by reinstatement. Importantly, an early‐life intervention previously shown to improve cognitive outcomes in PAE mice was sufficient to ameliorate this effect.