bluuebunny/crossref_metadata_2025_split huggingface dataset:
Effects of adopting IFRS 10 and IFRS 11 on consolidated financial statements
Authors: Lopes Ana Isabel , Lopes Mariana 
Published: January 2019

Purpose
The purpose of this paper is to investigate how the adoption of IFRS 10 and IFRS 11 affected consolidated financial statements. Specifically, the paper explores whether entities adopted mandatorily or voluntarily both IFRS, whether expressly declared effects, whether considered those effects as material and whether those effects had impacts on selected items of financial statements and on selected financial ratios.

Design/methodology/approach
The research is an exploratory study using public entities from Germany, France and the UK. The majority of the data is manually collected from financial statements.

Findings
The results suggest that the adoption of the new IFRS 10 affected the composition of a large number of entity groups but that their financial information and economic-financial indicators do not present material changes. There is also evidence of a large and material impact on the changes in the classification and accounting for interests in arrangements under joint control through the new IFRS 11. The evidence thus suggests unequal effects of the adoption of IFRS 10 and IFRS 11 on the proportion of entities declaring materiality of effects, on the quantitative effects on selected items of financial statements, and on financial ratios. A comparison between the pre-adoption and post-adoption periods reveals that the majority of the effects are driven by the adoption of IFRS 11.

Originality/value
As far as is known this exploratory paper is the first presenting the effectiveness of adopting the most important standards under the “consolidation package” and opens an avenue for future research by academics, for future post-implementation reviews by IASB, and for analysis of peer reviews between accounting practitioners.
Influence of environmental regulations on China’s tourism competitiveness
Authors: Peng Cong , Yuan Peng 
Published: January 2019

Purpose
China intends to enhance its environmental regulations, which will affect many industries, because of the serious environmental pollution that the country faces. This study aims to investigate the influence of environmental regulations on China’s provincial tourism competitiveness.

Design/methodology/approach
A vertical-and-horizontal scatter degree method is used to construct provincial-level tourism competitiveness and environmental regulation indices in China. Thereafter, a spatial econometric model is established to empirically assess the influence of environmental regulations on China’s provincial tourism competitiveness and investigate the spatial spillover effects of environmental regulations.

Findings
Environmental regulations and China’s provincial tourism competitiveness exhibit a “U”-shaped relationship, mainly because of the indirect effects of environmental regulations (spatial spillover effects). The environmental regulation indices of the majority of the provinces have crossed the turning point. Thus, improving environmental regulations has a positive effect on tourism competitiveness. This effect mainly originates from the positive spatial spillover effects.

Social implications
Tourism development plays an important role in promoting economic growth. However, increasing environmental pollution may constrain the development of tourism. Therefore, the possible influence of environmental regulations on tourism development should be understood.

Originality/value
At present, no research has explored the influence of environmental regulations on China’s tourism competitiveness. The current study considers the nonlinear effects of environmental regulations and investigates their spatial spillover effects.
Nickel effects on the structural and some physical properties of the eutectic Sn-Ag lead-free solder alloy
Authors: Gumaan Mohammed S. , Shalaby Rizk Mostafa , Mohammed Yousef Mustafa Kamal , Ali Esmail A.M. , Abdel-Hady E. E. 
Published: January 2019

PurposeThis study aims to investigate the structural, mechanical, thermal and electrical properties of tin–silver–nickel (Sn-Ag-Ni) melt-spun solder alloys. So, it aims to improve the mechanical properties of the eutectic tin–silver (Sn-Ag) such as tensile strength, plasticity and creep resistance by adding different concentrations of Ni content.Design/methodology/approachTernary melt-spun Sn-Ag-Ni alloys were investigated using x-ray diffractions, scanning electron microscope, dynamic resonance technique (DRT), Instron machine, Vickers hardness tester and differential scanning calorimetry.FindingsThe results revealed that the Ni additions 0.1, 0.3, 0.5, 0.7, 1, 3 and 5 Wt.% to the eutectic Sn-Ag melt-spun solder were added. The “0.3wt.%” of Ni was significantly improved its mechanical properties to efficiently serve under high strain rate applications. Moreover, the uniform distribution of Ag3Sn intermetallic compound with “0.3wt.%” of Ni offered the potential benefits, such as high strength, good plasticity consequently and good mechanical performance through a lack of dislocations and microvoids. The tensile results showed improvement in 17.63 per cent tensile strength (26 MPa), 21 per cent toughness (1001 J/m3), 22.83 per cent critical shear stress (25.074 MPa) and 11 per cent thermal diffusivity (2.065 × 10−7m2/s) when compared with the tensile strength (21.416 MPa), toughness (790 J/m3), critical shear stress (19.348 MPa) and thermal diffusivity (1.487 × 10−7m2/s) of the eutectic Sn-Ag. Slight increments have been shown for the melting temperature of Sn96.2-Ag3.5-Ni0.3(222.62°C) and electrical resistivity to (1.612 × 10−7Ω.m). It can be said that the eutectic Sn-Ag solder alloy has been mechanically improved with “0.3wt.%” of Ni to become a suitable alloy for high strain rate applications. The dislocation movement deformation mechanism (n= 4.5) without Ni additions changed to grain boundary sliding deformation mechanism (n= 3.5) with Ni additions. On the other hand, the elastic modulus, creep rate and strain rate sensitivity with “0.3wt.%” of Ni have been decreased. The optimum Ni-doped concentration is “0.7wt.%” of Ni in terms of refined microstructure, electrical resistivity, Young’s Modulus, bulk modulus, shear modulus, thermal diffusivity, maximum shear stress, tensile strength and average creep rate.Originality/valueThis study provides nickel effects on the structural of the eutectic Sn-Ag rapidly solidified by melt-spinning technique. In this paper, the authors have compared the elastic modulus of the melt-spun compositions which has been resulted from the tensile strength tester with these results from the DRT for the first time to best of the authors’ knowledge. This paper presents new improvements in mechanical and electrical performance.
Voiced or voiceless? Old english <f> In Middle English <fd> Sequences
Authors: Laing Margaret , Lass Roger 
Published: January 2019

AbstractThe Old English past system for the verb habban have, has past tense (pt) hæfde, hefde and past participle (ppl) hæfd, hefd (late West‐Saxon also hæfed (Campbell 1959: §762)). Many early Middle English texts show a reflex set that does not reflect the handbook consensus on the voicing of fricatives between voiced segments. In certain text languages in the Linguistic Atlas of Early Middle English (LAEME) corpus of tagged texts (CTT), the ppl of the verb have is hVued, while the pt is hVfde. The reflex of OE <f> in these words is spelled <u> intervocalically and <f> before <d>. This orthographic distinction seems to be systematic and is illustrated also by the reflexes of OE hēafod head (LAEME heued, bihefdet), hlǣfdige lady (lefdi, lauedy), wēofod altar (ƿeofdes, ƿeouedes (pl), the past systems of (be)lǣfan leave (leafde, leuede), (be)lefan believe (lefde, ileuet) and (be)rēafian (be)reave (reafde, reuede).By this stage in the history of English, voiceless and voiced fricatives could appear contrastively in initial position. This opened the way for <f> and <u/v> to contrast medially, which happened increasingly systematically. Our main research question therefore is: does <fd> in early Middle English texts represent [vd] as normally supposed, or could it represent [fd]?From LAEME CTT we have retrieved the forms of all words that potentially show non‐initial labial fricative plus voiced consonant: i.e. reflexes of OE non‐initial <fd>, <fn>, <fr>, <fl>. The results indicate that the different consonants provoke non‐arbitrary differential use of <u> or <f>. Frequency of occurrence of voicing is tied to the sonority of the following consonant in the pattern: voiced stops > nasals > liquids (order: lateral > rhotics). Voicing is most resisted where sonority is lowest, with [d] the most resistant followed by [n], [l] and [r] in that order. Our concluding hypothesis is that at least a subset of reflexes of OE <fd>, were at least variably pronounced [fd]. Such a pronunciation existed variably alongside [vd] and more commonly [ved], from voicing of [f] in voiced surroundings and addition of unhistorical [e]. Similarly, at least a subset of reflexes of OE non‐initial <fn>, <fr>, <fl> also were at least variably pronounced with [f] and what we find in the texts are representations of what was current in speech.Then since that I have neuer swarfdeLet not my paines be ondeseruid(Sir Thomas Wyatt (1502–1542): London British Library, Egerton 2711, poem 41)
Terrorism and lethal moralism in the United States and United Kingdom, 1970–2017
Authors: Michalski Joseph H. 
Published: January 2019

AbstractThe current paper examines terrorism as a special form of moralistic violence, with several key features that distinguish such behaviour from other types of violence. The theory of lethal moralism highlights the importance of social polarization, characterized by vast differences in social space and inequality between adversaries as crucial to explaining deadly terrorist attacks. Where the differences are more permanent or chronic – and the groups in question define and justify their existence specifically in contradistinction to ‘other’ groups – then the polarization intensifies and attacks tend to be more lethal. In contrast, groups that appeal to broader audiences or the general public as potential allies more often use non‐lethal terrorism to their strategic advantage. The study examines the United States and the United Kingdom to classify each of more than 8,000 attacks between 1970 and 2017 in terms of their ideological orientations. The evidence highlights the arc of terrorism in relation to different types of groups, as well as confirms the more lethal nature of terrorism linked especially to radical Islam, right‐wing religious extremists, hate groups, ethno‐nationalist sectarian violence, and anti‐government anarchists. Yet apart from the extensive use of terrorism associated with ‘The Troubles’ in Northern Ireland, the majority of terrorist attacks in the US and the UK have not produced deaths. Most terrorism instead has been perpetrated by groups aiming to rally support for a general cause and has been far less deadly on balance. The implications of these findings are discussed with a view toward developing more powerful explanatory models that focus on the socio‐cultural contexts and justification frameworks that inspire extremism and the use of lethal moralism to settle disputes.
Development and validation of a crisis self‐efficacy index
Authors: Park Sejin , Avery Elizabeth Johnson 
Published: January 2019

AbstractThis study develops a crisis self‐efficacy index to provide a tool for crisis communication researchers and practitioners to understand behavioural aspects of crisis response better. Evaluations of public's crisis self‐efficacy using this index inform strategic message development to protect the public and minimize crisis damages by identifying the public/s most in need of self‐efficacy enhancing interventions. The index also provides practitioners a useful longitudinal index to evaluate progress in crisis preparedness programs and track changes in efficacy. A four‐stage survey index development process using structural equation modelling identifies four underlying constructs of crisis self‐efficacy: action, preventive, achievement and uncertainty management.
Sirt1–hypoxia‐inducible factor‐1α interaction is a key mediator of tubulointerstitial damage in the aged kidney
Authors: Ryu Dong Ryeol , Yu Mi Ra , Kong Kyoung Hye , Kim Hyoungnae , Kwon Soon Hyo , Jeon Jin Seok , Han Dong Cheol , Noh Hyunjin 
Published: January 2019

AbstractAlthough it is known that the expression and activity of sirtuin 1 (Sirt1) decrease in the aged kidney, the role of interaction between Sirt1 and hypoxia‐inducible factor (HIF)‐1α is largely unknown. In this study, we investigated whether HIF‐1α could be a deacetylation target of Sirt1 and the effect of their interaction on age‐associated renal injury. Five‐week‐old (young) and 24‐month‐old (old) C57Bl/6J mice were assessed for their age‐associated changes. Kidneys from aged mice showed increased infiltration of CD68‐positive macrophages, higher expression of extracellular matrix (ECM) proteins, and more apoptosis than young controls. They also showed decreased Sirt1 expression along with increased acetylated HIF‐1α. The level of Bcl‐2/adenovirus E1B‐interacting protein 3, carbonic anhydrase 9, Snail, and transforming growth factor‐β1, which are regulated by HIF‐1α, was significantly higher in aged mice suggesting that HIF‐1α activity was increased. In HK‐2 cells, Sirt1 inhibitor sirtinol and siRNA‐mediated knockdown of Sirt1 enhanced apoptosis and ECM accumulation. During hypoxia, Sirt1 was down‐regulated, which allowed the acetylation and activation of HIF‐1α. Resveratrol, a Sirt1 activator, effectively prevented hypoxia‐induced production of ECM proteins, mitochondrial damage, reactive oxygen species generation, and apoptosis. The inhibition of HIF‐1α activity by Sirt1‐induced deacetylation of HIF‐1α was confirmed by Sirt1 overexpression under hypoxic conditions and by resveratrol treatment or Sirt1 overexpression in HIF‐1α‐transfected HK‐2 cells. Finally, we confirmed that chronic activation of HIF‐1α promoted apoptosis and fibrosis, using tubular cell‐specific HIF‐1α transgenic mice. Taken together, our data suggest that Sirt1‐induced deacetylation of HIF‐1α may have protective effects against tubulointerstitial damage in aged kidney.
Efficacy and retrievability of root canal filling using calcium silicate‐based and epoxy resin‐based root canal sealers with matched obturation techniques
Authors: Kim Seo Ryeong , Kwak Sang Won , Lee Ju‐Kyung , Goo Hye‐Jin , Ha Jung‐Hong , Kim Hyeon‐Cheol 
Published: January 2019

AbstractThis study aimed to compare the efficiency of root canal filling procedures and the retrievability of the filling material with various sealers. Forty‐three patients assigned to endodontic treatment with (i) continuous wave of condensation technique (CTW) with AH‐plus (ii) single‐cone technique (SCT) with EndoSeal MTA. The spent time, voids entrapping and postoperative symptoms were evaluated. To evaluate the retrievability, mandibular premolar (n = 60) were divided into four groups: AH‐plus/CTW, EndoSeal MTA/SCT, MTA Fillapex/SCT and EndoSequence BC Sealer/SCT. The time required removing the filled materials and remnant score were examined. EndoSeal MTA/SCT showed significantly shorter time of filling procedure. The number of void did not show significant differences between two techniques. No patients showed clinical signs during the follow‐up periods. There were no significant differences between group AH‐plus and EndoSeal MTA for remnant score. A certain calcium silicate‐based sealer with SCT may give similar clinical efficiencies as much as continuous‐wave technique using AH‐plus sealer.
Early changes of the heat‐shock protein 60 to 70 ratio as prediction of miscarriage in pregnancy
Authors: Makri Aggeliki , Siristatidis Charalampos , Chrelias Charalampos , Christodoulaki Chrysi , Evangelinakis Nikolaos , Kassanos Dimitrios , Giamarellos‐Bourboulis Evangelos J. , Pistiki Aikaterini 
Published: January 2019

ProblemTo study the balance of circulating heat shock protein (HSP)60 and HSP70 in pre‐term delivery.Method of studyA two‐stage approach was used. At first stage, we run retrospective analysis of prospective collected clinical data, and at a second stage, we studied an animal model of pre‐term delivery (PTD). Blood samples were collected for prenatal screening in 3629 women. Samples from 23 women with miscarriage before gestational week 21 and 53 well‐matched comparators for age, body mass index, parity, and previous miscarriage with full‐term pregnancy were depicted. Women with risk factors were excluded. HSP60 and HSP70 were measured by an enzyme immunosorbent assay. PTD was induced after injection of low dose of bacterial lipopolysaccharide; mice were killed for the measurement of HSP60 and HSP70 in blood and tissues. The study endpoint was the association of the HSP60 to HSP70 ratio to miscarriage.ResultsA ratio >6 could distinguish between women who will miscarry from women with term pregnancies with sensitivity 60%, specificity 81.8%, positive predictive value 81.8%, and negative predictive value 60% (OR: 6.750, P = 0.025). Mice of the LPS‐group PTD had this ratio significantly increased in maternal serum, placentas, and embryos compared to the sham‐operation group. Gene expression of hsp60/70 remained in tissues unaltered.ConclusionA HSP60/HSP70 ratio equal to or more than 6 until gestational week 12 is accompanied with great likelihood for miscarriage. A similar ratio applies in an animal model of PTD induced by low‐dose LPS.
Contradictions of Spatial Governance: Bioeconomy and the Management of State Space in Finland
Authors: Ahlqvist Toni , Sirviö Heikki 
Published: January 2019

AbstractIn recent years, the bioeconomy has emerged as a key policy idea in liberal western states. This paper analyses the bioeconomy as a state strategy. By building on theoretical strands by Poulantzas, Moore, and Castán Broto, the paper argues that the bioeconomy has to be understood simultaneously as an accumulation strategy within the capitalist world‐ecology and as a transformative agenda through which tensions in the state space can be governed. The politics of bioeconomy do not concern its outright endorsement or rejection but the ways its contradictions are interpreted and articulated. The empirical part of the paper scrutinises the bioeconomy strategy adopted in Finland. Our main concern is that the bioeconomy strategy has been appropriated by the traditional forest industries in such a way that fails to address the problem of uneven development and ignores the potential of the bioeconomy as part of a transformative agenda.
Mature B‐NHL in children, adolescents and young adults: current therapeutic approach and emerging treatment strategies
Authors: Egan Grace , Goldman Stan , Alexander Sarah 
Published: January 2019

SummaryMature B cell lymphomas account for approximately 60% of all cases of non‐Hodgkin lymphoma (NHL) in children and adolescents and includes Burkitt lymphoma (BL), diffuse large B cell lymphoma (DLBCL) and other less common histologies. The outcome for patients treated with modern regimens in resource‐intensive settings is excellent. Improvements in care have been accomplished through enhanced supportive therapy, including tumour lysis management and incremental refinement of chemotherapy backbones via cooperative group clinical trials in which patients receive risk group‐specific intensive chemotherapy. More recent trials have established the safety and efficacy of immunotherapy. Ongoing work is required to address the substantial burden of acute therapy‐related toxicity, as well as the identification of effective therapies for those patients with relapsed and refractory disease, for whom outcomes remain very poor. In this review we will summarize the results from recent therapeutic clinical trials, describe the evidence to support the inclusion of rituximab and review the rationale for the investigation of several new categories of novel agents for mature B cell lymphomas in children and adolescents.
Evidence from masked‐priming that initial identification of brand names is via abstract letter identities
Authors: Martin Nicholas , Davis Colin J. 
Published: January 2019

Although visual‐word recognition is often assumed to proceed on the basis of case‐invariant letter representations, previous research has shown a role for letter‐case in recognizing brand names. One recent study reported early effects of letter‐case in a brand‐decision task using masked primes (Pereaet al., 2015,British Journal of Psychology, 106, 162). The present study attempts to replicate this finding using brand names typically presented in all lowercase (e.g., adidas), all uppercase (e.g.,IKEA), or titlecase (e.g., Ford). Across three masked‐priming experiments, we found no advantage for case‐matched identity primes over case‐mismatched identity primes. This finding suggests that brand‐specific letter‐case information does not play a role in the early processing of brand names. However, we observed evidence that case may be used as a cue for making brand decisions, which may explain the effect reported by Pereaet al. (2015,British Journal of Psychology, 106, 162).
Support workers’ understanding of their role supporting the sexuality of people with learning disabilities
Authors: Maguire Karla , Gleeson Kate , Holmes Nan 
Published: January 2019

Accessible SummaryWe asked support workers what they thought about their role supporting sexuality.They said they want to try to support sexuality and relationships but also have to keep people safe.They said they have lots of things to consider which makes it difficult.We think support workers need more training and advice to help them talk about some of their worries and difficulties supporting sexuality.AbstractBackgroundDespite positive attitudes amongst support staff towards sexuality, adults with learning disabilities report being dissatisfied with the support they receive. This research aimed to explore support workers’ understanding of their role supporting the sexuality of adults with learning disabilities.MethodSix support workers from supported living services were interviewed about their role. Data were analysed using interpretative phenomenological analysis.ResultsThree themes emerged which were understood as suggesting that support workers held conflicting beliefs and emotions about their role supporting sexuality. This was interpreted as creating an ambivalence that could result in support workers distancing themselves from an active role in supporting sexuality.ConclusionThis study concluded that support workers may inadvertently express an understanding of their role that may be consistent with negative and limiting discourses about the sexuality of adults with learning disabilities. The findings suggest a continuing need for sexuality training with a focus on reflective practice.
Management of hypothalamic disease in patients with craniopharyngioma
Authors: Thompson Christopher J. , Costello Richard W. , Crowley Rachel K. 
Published: January 2019

SummaryPatients with craniopharyngioma experience excess morbidity and mortality when compared with the background population and with other hypopituitary patients. Large, suprasellar tumours which form micropapillae into surrounding structures can cause hypothalamic damage before any therapeutic intervention; attempted gross total resection can lead to hypothalamic obesity, sleep disorders, thirst disorders and dysregulation of temperature as well as panhypopituitarism. The management of tumour bulk and the pathophysiology of hypothalamic complications have been reviewed extensively. We present a practical, clinical approach to management of hypothalamic disease in a patient with craniopharyngioma and highlight potential targets for future pharmacological or surgical intervention.