bluuebunny/crossref_metadata_2025_split huggingface dataset:
Unlocking the power of internal audit function (IAF) and corporate social responsibility (CSR): enhancing integrated reporting quality in Malaysian companies
Authors: Al-Qadasi Adel Ali , Ghaleb Belal Ali , Qaderi Sumaia Ayesh 
Published: November 2024

Purpose
This study aims to seek to answer concerns about the sufficiency of traditional corporate reporting by examining the influence of the internal audit function’s (IAF) qualities on integrated reporting quality (IRQ) and the moderating effect of corporate social responsibility committee’s (CSRC). Even though integrated reporting (IR) is becoming more significant, nothing is known about the function of IAF in this setting.

Design/methodology/approach
This study uses ordinary least squares regressions, integrating two-way cluster-robust standard errors (clustered by firm and year), to examine the association between the quality IAF and IRQ, as well as the moderating influence of CSRC, for companies listed in Malaysia spanning the period from 2017 to 2020.

Findings
Analysing data from Malaysian-listed firms (2017–2020), findings show that increased IAF investments are associated with lower IRQ, particularly in the presence of a CSRC. However, firms with in-house show a positive association with higher IRQ, which is amplified by a CSRC. This suggests a complementary relationship between CSRC and in-house IAF, potentially guiding regulatory practices regarding CSR or sustainability committees. Thus, the presence of CSRC signifies the organization’s dedication to the advancement of sustainable development principles.

Originality/value
This study’s implications include promoting stronger internal mechanisms such as IAFs and CSRCs, which will ultimately improve IRQ. This research contributes to understanding the combined impact of IAF and CSRC on reporting quality by focusing on them as key governance components influencing both financial and non-financial reporting. As a result, regulators and practitioners can gain insights to improve IR efficacy and stakeholder decision-making.
CROSSING THE LINE: Nationalist Gentrification and Settler Expansion in Israel's ‘Mixed Cities’
Authors: Shmaryahu‐Yeshurun Yael , Monterescu Daniel 
Published: November 2024

AbstractIn this article we point to the intersection between political settlement movements, religion and economic gentrification by identifying a new type of gentrifier who has settled in Israel's mixed cities: the nationalist gentrifier. Against the background of Israel's disengagement from Gaza in 2005, experienced as a deep crisis in the Zionist‐religious settlement movement, new urban sites of spatial and sociopolitical action emerged. On the basis of interviews, residential participant observation and document analysis, we detail the geographical and sociological context in which nationalist gentrifiers operate in the mixed city of Jaffa and their perceptions and motivations for settlement. Drawing on recent gentrification literature, we show how these actors strategically activate the profiles of the ‘conqueror gentrifier’, the ‘colonizing gentrifier’ and the ‘competitor gentrifier’ vis‐à‐vis different local communities. The new nationalist gentrifiers are distinguished from both the secular liberal gentrifiers and the religious settler movement beyond the Green Line. This sociological hybrid configuration reflects processes of privatization and commodification of space as well as trends of nationalist radicalization prevalent in contemporary Jewish society in Israel. It should also prompt scholars to critically examine both the ethnonational and economic drivers of expansion projects in contested urban spaces.
Interparliamentary cooperation in the EU in the face of the war in Ukraine
Authors: Dulak Michał 
Published: November 2024

AbstractThe study explains how interparliamentary cooperation (IPC) contributed to maintaining unity in the European Union's (EU) response to the Russian–Ukrainian war. A theoretical framework is derived from the concepts of Crum's and Fossum's multilevel parliamentary field and Christopher Lord's theory on the role of parliamentary cooperation in the external relations of the EU. The empirical material for the qualitative and quantitative content analysis covers 25 IPC documents adopted between March 2022 and September 2023. Findings indicate that national parliaments have actively used IPC forums in the EU to address the war in Ukraine, emphasizing EU unity and collective actions over national concerns. Maintaining unity in the EU is highlighted as essential for managing and implementing decisions, especially given the likelihood of the Ukraine conflict becoming a prolonged crisis.
Deferred compensation, managerial retirement, and the stewardship perspective of financial accounting
Authors: Schäfer Ulrich , Pelger Christoph 
Published: November 2024

AbstractDeferred compensation is often proposed as an instrument to prevent managerial myopia. However, empirical studies show that its practical use is limited when it comes to managerial retirement. We study the optimal design of accounting‐based deferred compensation for retiring managers. While deferred compensation is useful in establishing long‐term incentives, it causes contracting frictions in subsequent periods. Deferred bonuses of retiring managers imply inefficiently weak incentives for incoming managers. This down‐scaling effect renders deferred compensation less useful in providing long‐term incentives. We also find that the down‐scaling effect has implications for the desirability of accounting timeliness—that is, the timely recognition of future cash flows in current accounting earnings—from a stewardship perspective. If managers' long‐term actions are sufficiently important, higher timeliness can cause more myopic managerial incentives.
History and genetic diversity of African sheep: Contrasting phenotypic and genomic diversity
Authors: Da Silva Anne , Ahbara Abulgasim , Baazaoui Imen , Jemaa Slim Ben , Cao Yinhong , Ciani Elena , Dzomba Edgar Farai , Evans Linda , Gootwine Elisha , Hanotte Olivier , Harris Laura , Li Meng‐Hua , Mastrangelo Salvatore , Missohou Ayao , Molotsi Annelin , Muchadeyi Farai C. , Mwacharo Joram M. , Tallet Gaëlle , Vernus Pascal , Hall Stephen J. G. , Lenstra Johannes A. 
Published: November 2024

AbstractDomesticated sheep have adapted to contrasting and extreme environments and continue to play important roles in local community‐based economies throughout Africa. Here we review the Neolithic migrations of thin‐tailed sheep and the later introductions of fat‐tailed sheep into eastern Africa. According to contemporary pictorial evidence, the latter occurred in Egypt not before the Ptolemaic period (305–25 BCE). We further describe the more recent history of sheep in Egypt, the Maghreb, west and central Africa, central‐east Africa, and southern Africa. We also present a comprehensive molecular survey based on the analysis of 50 K SNP genotypes for 59 African breeds contributed by several laboratories. We propose that gene flow and import of fat‐tailed sheep have partially overwritten the diversity profile created by the initial migration. We found a genetic contrast between sheep north and south of the Sahara and a west–east contrast of thin‐ and fat‐tailed sheep. There is no close relationship between African and central and east Asian fat‐tailed breeds, whereas we observe within Africa only a modest effect of tail types on breed relationships.
Real‐time physiological environment emulation for the Istanbul heart ventricular assist device via acausal cardiovascular modeling
Authors: Rahman Hammad Ur , Mehmood Khunsha , Abdulhamid Farouk , Lazoglu Ismail , Bakuy Vedat , Küçükaksu Deniz Süha 
Published: November 2024

AbstractBackground and ObjectivesThe cost and complexity associated with animal testing are significantly reduced by using mock circulatory loops prior. Novel mock circulatory loops allow us to test biomedical devices preclinically due to their flexibility, scalability, and cost‐effectiveness. The presented work describes the development of a hardware‐in‐the‐loop platform to emulate human physiology for the Istanbul Heart (iHeart‐II) LVAD.MethodsA closed‐loop system is developed whereby the effect of the LVAD on the heart and vice versa can be studied. An acausal model of the cardiovascular system is calibrated to emulate advanced‐stage heart failure. A new prototype of the iHeart‐II LVAD is connected between two air‐actuated chambers emulating the left ventricle and aortic chambers with PID controllers tracking numerically modeled pressures from the in silico model. A lead–lag compensator is used to maintain fluid level. Controllers are tuned using nonlinear Hammerstein‐Weiner models identified using open‐loop data. The iHeart‐II LVAD is operated at various speeds in its operational range, and the resulting hemodynamics are visualized in real time.ResultsHemodynamic variables, such as LVAD flow rate, aortic, left ventricular, and pulse pressure, demonstrate trends similar to clinical observations. The iHeart‐II LVAD achieves hemodynamic normalization at ~3500 rpm for the emulated condition.ConclusionsA novel evaluation methodology is adopted to study the performance of the iHeart LVAD under advanced‐stage heart failure emulation. The models and controllers used in the platform are readily replicable to facilitate VAD research, pedagogy, design, and development.
NaHS alters synaptic plasticity proteins and enhances dendritic arborization to improve cognitive and motor deficits after traumatic brain injury in mice
Authors: Nasir Farheen , Yadav Priyanka , Sivanandam Thamil Mani 
Published: November 2024

AbstractBackground and PurposeTraumatic brain injury (TBI) is a complex medical condition affecting people globally. Hydrogen sulfide (H2S) is a recently discovered gaseous mediator and is dysregulated in the brain after TBI. Sodium hydrogen sulfide (NaHS), a known donor of H2S, is beneficial in various biological processes involving aging and diseases, including injury. It is neuroprotective against oxidative stress, neuroinflammation, and other secondary injury processes. However, the NaHS‐H2S system has not been investigated as a regulator of injury‐mediated synaptic plasticity proteins and the underlying mechanisms after TBI.Experimental approachWe developed a model of TBI in Swiss albino mice to study the effects of exogenous H2S, administered as NaHS. We assessed cognitive function (Barnes maze and novel object recognition) and motor function (rotarod). Brain tissue was analysed with ELISA, qRT‐PCR, immunoblotting, Golgi‐cox staining, and immunofluorescence.Key resultsNaHS administration restored the injury‐caused decline in H2S levels. Injury‐mediated oxidative stress parameters were improved following NaHS. It down‐regulated TBI biomarkers, ameliorated the synaptic marker proteins, and improved cognitive and motor deficits. These changes were accompanied by enhanced dendritic arborization and spine number. Restoration of N‐methyl D‐aspartate receptor subunits and diminished glutamate and calcium levels, along with marked changes in microtubule‐associated protein 2 A and calcium/calmodulin‐dependent protein kinase II, formed the basis of the underlying mechanism(s).Conclusion and ImplicationsOur findings suggest that NaHS could have therapeutic activity against TBI, as it ameliorated cognitive and motor deficits caused by changes in synaptic plasticity proteins and dendritic arborisation, in our model.
Cross‐border E‐commerce Reform and Entrepreneurial Activity in Urban Services – Evidence from Chinese Service Industry Enterprise Registration Data
Authors: Gao Xin , Kong Shuo 
Published: November 2024

AbstractCross‐border e‐commerce (CBEC) significantly stimulates foreign trade development and the flow of goods and services. This study, using Chinese city‐level data and a multiperiod difference‐in‐differences model based on CBEC comprehensive pilot zones, explores the impact of CBEC reform on urban service industry entrepreneurship. The results show that CBEC reform increased entrepreneurial activity, and this is confirmed by robustness tests. The mechanisms driving this effect include the attraction of foreign direct investment, improved information infrastructure, and talent development. Regional analysis reveals stronger effects in central, western, and noncoastal cities, and industry analysis highlights public and consumer services. Spatial heterogeneity shows that the reform's impact diminished with distance from pilot zones, with potential inhibitory effects in remote areas. This study demonstrates how CBEC reform can stimulate entrepreneurship and foster economic growth.
Does fat identity matter? The effect of saturated and unsaturated fatty acids on bumble bee consumption and fitness
Authors: Ruedenauer Fabian A. , Schaeffler Alexa Aline , Schneider Tim , Rakonic Gabriela , Spaethe Johannes , Leonhardt Sara D. 
Published: November 2024

Abstract
Different animal species have specific nutrient needs, guiding their foraging preferences towards particular food properties, such as specific nutrient content or ratios, and thus their ecological interactions. Bumble bees, for instance, can assess pollen fatty acid content, impacting their foraging choices and reproductive success. While they avoid high fatty acid concentrations, certain fatty acids can enhance cognitive abilities and potentially benefit bee fitness.
However, the effects of specific fatty acids on bees remain unclear, even though unsaturated fatty acids are generally considered more beneficial than saturated ones. To investigate this further, we conducted feeding experiments with pollen enriched with six fatty acids at varying concentrations fed to bumble bees.
Our findings reveal that bees mostly preferred pure pollen over high fatty acid concentrations. Additionally, high fatty acid concentrations negatively affected reproduction, while lower concentrations, resembling pure pollen, had no such effect. Notably, pollen enriched with stearic acid was consistently consumed regardless of concentration without adverse effects on reproduction, even at high concentrations. Conversely, low palmitic acid concentrations boosted survival and reproduction, but this benefit vanished at higher concentrations.
Overall, our results emphasise the importance of fatty acid concentration for bee nutrition and fitness, while also demonstrating that individual fatty acids can have differing effects on bee behaviour and health. Pollen fatty acid composition may therefore strongly affect the bees' foraging choices and hence plant–bee interactions.
Construction of ceRNA Network and Disease Diagnosis Model for Keloid Based on Tumor Suppressor ERRFI1
Authors: Chen Pengsheng , Su Qingfu , Lin Xingong , Zhou Xianying , Yao Wanting , Hua Xiaxinqiu , Huang Yanyan , Xie Rongrong , Liu Huiyong , Wang Chaoyang 
Published: November 2024

ABSTRACTThe aim of this study is to identify the key biomarker of keloid (KD) with significant diagnostic value and to construct the related competing endogenous RNA (ceRNA) network and disease diagnostic model to provide new ideas for the early diagnosis and prevention of KD. Public databases were used to identify the key gene of KD. Enrichment analysis and immune cell infiltration (ICI) analysis revealed its functional and immune characteristics. Then, a ceRNA network was constructed to explore the potential pathways of it. Random forest (RF) analysis was applied to construct a predictive model for the disease diagnosis of KD. Finally, immunohistochemistry (IHC) and RT‐qPCR were used to verify the differential expression of key gene. ERRFI1 was identified as a key biomarker in KD and was lowly expressed in KD. The ceRNA network revealed that H0TAIRM1‐has‐miR‐148a‐3p‐ERRFI1 may be a potential pathway in KD. Finally, a 2‐gene diagnostic prediction model (ERRFI1, HSD3B7) was constructed and externally validated and the results suggested that the model had good diagnostic performance. ERRFI1 is a downregulated gene in KD and is expected to be a promising predictive marker and disease diagnostic gene. ICI may play a role in the progression of KD. The ceRNA network may provide new clues to the potential pathogenesis of KD. Finally, the new KD diagnostic model could be an effective tool for assessing the risk of KD development.
Recurrent GRHL fusions in a subset of sebaceoma: microscopic and molecular characterisation of eight cases
Authors: Legrand Mélanie , Louveau Baptiste , Macagno Nicolas , Mancini Maxence , Kazakov Dmitry V , Pissaloux Daniel , Tirode Franck , Tallet Anne , Mourah Samia , Lepiller Quentin , de la Fouchardière Arnaud , Sohier Pierre , Frouin Eric , von Deimling Andreas , Goto Keisuke , Cribier Bernard , Calonje Eduardo , Taibjee Saleem , Battistella Maxime , Kervarrec Thibault 
Published: November 2024

AimsSebaceous neoplasms constitute a group of adnexal tumours, including sebaceous adenoma, sebaceoma and sebaceous carcinoma. Although mismatch repair deficiency may be observed, the nature of the genetic alterations contributing to the development of most of these tumours is still unknown. In the present study, we describe the clinical, microscopic, and molecular features of eight sebaceomas with GRHL gene rearrangement.Methods and resultsAmong these sebaceomas, four occurred in women and four in men; the median age was 63 years (range = 29–89). The tumours were located in the head and neck area in all cases. Microscopic examination revealed a well‐demarcated lesion located in the dermis with focal extension into the subcutaneous tissue (three cases). The neoplasms displayed macronodular (eight cases), cribriform (seven cases) and organoid (six cases) growth patterns, occurring in combination. The tumours were mainly composed of immature basophilic cells associated with scattered mature sebocytes. Numerous small infundibular cysts were present in seven cases. Mitotic activity was low (none/one to four mitoses/mm2). Immunohistochemistry showed positivity for androgen receptor and p63. Preserved expression of MLH1, PMS2, MSH2 and MSH6 was observed in all cases. RNA‐sequencing revealed RCOR1::GRHL2 (three cases), BCL6::GRHL1 (two cases), a BCOR::GRHL2 (one case), RCOR1::GRHL1 (one case) and TLE1::GRHL1 (one case) fusion transcript. Methylation analysis demonstrated that GRHL‐fused sebaceomas form an independent cluster and highlight the proximity of such tumours with poromas with folliculo‐sebaceous differentiation.ConclusionsIn conclusion, we report recurrent fusions of the GRHL genes in a distinctive subset of sebaceomas harbouring infundibulocystic differentiation, a frequent organoid growth pattern and lack of mismatch repair deficiency.
Evolution of morphological changes in donor livers undergoing normothermic machine perfusion
Authors: Paterson A L , Gaurav R , Swift L , Webster R , Fear C , Butler A J , Watson C J E 
Published: November 2024

AimsThere is a shortage of livers for transplantation in the United Kingdom; despite this, more than a fifth of those retrieved are not transplanted. Normothermic machine perfusion (NMP) allows a functional assessment of marginal organs using biochemical parameters. This study describes the histological changes in livers undergoing NMP.Methods and resultsA total of 170 biopsies taken pre‐NMP, after 4 h of NMP, end‐NMP and at implantation from 50 livers undergoing NMP as part of standard local transplant practice were retrospectively reviewed. Thirty‐eight per cent had large droplet macrovesicular steatosis pre‐NMP, which was associated with reduced organ utilisation, P = 0.096, subsequent extracellular fat and a neutrophilic reaction; 32% had small droplet macrovesicular steatosis pre‐NMP suggestive of acute cellular stress, the severity of which was unchanged in 64% during the perfusion period. Those showing at least moderate hepatocellular necrosis at end‐NMP were less likely to be transplanted (55 versus 24%, P = 0.0505). Variation in the extent of hepatocyte necrosis was seen between biopsies, with 43% of transplanted cases showing less hepatocyte necrosis at implantation compared to end‐NMP and 21% more severe necrosis. Patchy portal inflammation was present in 96% of pre‐NMP biopsies, although identifiable duct injury was rare and portal thrombi were not identified. Sinusoidal dilation pre‐NMP was more frequent in donation after circulatory death donors, typically persisted during NMP although had improved by implantation in most and had resolved in cases with an early post‐transplant biopsy.ConclusionsHistological changes in NMP livers predominantly comprise donor‐derived steatosis, stress‐associated small droplet steatosis, retrieval‐ and procedure‐associated sinusoidal dilation and ischaemic injury.
Local Grammar Approach to Critical Discourse Analysis: A Case Study on the Discursive Representation of Climate Change in the UN News
Authors: Ye Jun , Huan Changpeng , Su Hang 
Published: November 2024

ABSTRACTThis study explores the applicability of local grammar in critical discourse analysis, which is demonstrated by an investigation into the discursive representation of climate change. Using UN climate change news as the data, the study shows that climate change was typically construed as ‘Problem’, ‘Cause’, ‘Definiendum’ and ‘Effect’, and a close examination of the semantic roles of climate change reveals how the UN conceptualised the changing climate and urged the public to act on climate change. Overall, the study shows that local grammar can facilitate the identification of semantic roles of discourse phenomena, which in turn contributes to exploring the association between discourse practice and social reality. It is thus concluded that local grammar could be a viable approach to critical discourse studies.
‘Invented‐on‐the‐fly’ mobile application for disaster response: Construction of technological frames and impact
Authors: Sharma Sujeet Kumar , Singh Jang Bahadur , Kumar Mayank 
Published: November 2024

AbstractThe natural disaster response efforts are time‐constrained, requiring quick and on‐the‐fly development and the adoption of technological innovations to meet the ever‐changing contextual requirements. However, there are limited available insights on implementing and managing those ‘invented‐on‐the‐fly’ innovations. This study draws upon sensemaking and technological frames to examine the adoption process of an on‐the‐fly developed mobile app in the context of the Gaja cyclone in India. Our findings inform that the adoption of technological innovation in disaster response is linked to its ‘features’ that actors draw upon in their sensemaking process and forming their technological frames. Initial sensemaking and technological framing may involve ‘concrete features’. However, the later sensemaking of evolving contingencies may include discovering various ‘abstract features’ in action. Discoveries of abstract features in action trigger reframing, leading to a congruent technological frame and better exploitation of innovations. Given that natural disasters are occurring more frequently, findings from our study provide critical insights into managing technology innovations in these contexts. The revelation of the role of features in technological (re)framing also enriches the analytical power of the technological frame lens.