bluuebunny/crossref_metadata_2025_split huggingface dataset:
Convergence consensus analyst earnings estimates and option pricing in modeling material accounting misstatements
Authors: Aubert François , Wang Jeff J. , Grudnitski Gary 
Published: February 2019

Purpose
The purpose of this paper is to introduce analyst estimates and option pricing-based variables in modeling material accounting misstatements.

Design/methodology/approach
The paper uses a logistic regression model to analyze a comprehensive sample of AAER and non-AAER firms listed in the USA.

Findings
By applying a cross-sectional, sequence of time-series logistic regression models, the authors find better identifiers of ex ante risk of fraud than prediction models based on an inspection of abnormal accruals. These identifiers include the managed earnings (ME) component of a firm and the change in a firm’s option contracts’ implied volatility (IV) prior to an earnings announcement.

Practical implications
The empirical findings contribute to an understanding of earnings manipulation (fraud) and should be of value to auditors and regulatory bodies interested in identifying financial statement fraud, particularly the Securities and Exchange Commission, which has been improving its accounting quality model (AQM or Robocop) fraud detection tool for many years. The results contribute substantially to enhancing the current accounting literature by introducing two non-accrual-based measures that significantly enhance the predictive power of an accrual-based accounting misstatement prediction model.

Originality/value
This paper radically departs from relying on the assumption that the clearest and easiest pathway to detect fraud reporting ex ante is through an examination of accruals. Instead, the authors use a richer source of information about the possibility of a firm’s misstatement of its financial accounting numbers, namely, analyst estimates of ex post earnings and the IV from exchange-traded option contracts.
Artificial intelligence: HR friend or foe?
Authors: Hogg Peter 
Published: February 2019

Purpose
While the use of artificial intelligence (AI) in the workplace is on the rise, few understand how it will affect our jobs. Will it be a hindrance? A threat? Or the solution to the current productivity dilemma? As with any new, and largely untested, technology, AI brings both challenges and opportunities that we need to be conscious of.

Design/methodology/approach
The current and potential future implementation of AI technologies at Schneider Electric is assessed.

Findings
In HR, it is our responsibility to help navigate business leaders towards making the best business decision, often with the use of technology. AI, like analytics before it, has huge potential.

Originality/value
What we know for sure, is that the development of human talent has become one of the top priorities for global CEOs. With severe talent shortages in the UK, finding the right candidates for the job and investing in their professional development and well-being to keep them for longer look like no-brainers.
People analytics and the rise of HR: how data, analytics and emerging technology can transform human resources (HR) into a profit center
Authors: DiClaudio Michael 
Published: February 2019

Purpose
Employee and workforce insights are the greatest competitive advantage for organizations dealing with the disruption and uncertainty driving dramatic changes in today’s workplace. Embedded in this is the growing expectation of the human resource (HR) function to understand how workforce analytics informs the business and fuels success. This paper aims to explore how the HR function can achieve this.

Design/methodology/approach
The evolution of the “Future of HR” and how it is moving from “descriptive and diagnostic” to “prescriptive and predictive.”

Findings
According to KPMG’s 2019 Future of HR survey: 37 per cent of respondents feel “very confident” about HR’s actual ability to transform and move them forward via key capabilities such as analytics and artificial intelligence (AI). Over the next year or two, 60 per cent say they plan to invest in predictive analytics. Among those who have invested in AI to date, 88 per cent call the investment worthwhile, with analytics listed as a main priority (33 per cent). Despite data’s remarkable ability to deliver news insights and enhance decision-making, 20 per cent of HR believe analytics will be a primary HR initiative for them over the next one to two years, and only 12 per cent cite analytics as a top management concern.

Research limitations/implications
Taking a page from meeting customer needs, innovative technologies such as AI and the cloud, data analytics can give an organization the potential to gather infinitely greater amounts of information about customers.

Practical implications
Today’s workforce analytics focuses mostly on what happened and why. For instance, you might have tools for identifying areas of high turnover and diagnosing the reasons. But thanks to advancements in technology and data analytics capabilities, HR is better-positioned to be the predictive engine required for the organization’s success.

Social implications
There has never been a better time for HR to create greater strategic value, as the potential for meaningful workforce insights and analytics comes within reach. Even advancements in cloud-based systems for human capital management are coming packaged with analytics and visualization capabilities, enabling HR leaders to integrate people data with other data sources, such as customer relationship management, for a full view of the business.

Originality/value
This paper will be of value to HR leaders and practitioners who wish to use predictive analytics and emerging technology to drive performance improvement and gain the insights about their workforces.
What does urbanization actually mean? A framework for urban metrics in wildlife research
Authors: Moll Remington J. , Cepek Jonathon D. , Lorch Patrick D. , Dennis Patricia M. , Tans Eric , Robison Terry , Millspaugh Joshua J. , Montgomery Robert A. 
Published: February 2019

Abstract

Extensive research has demonstrated that urbanization strongly alters ecological processes, often perniciously. However, quantifying the magnitude of urban effects and determining how generalized they can be across systems depends on the ways in which urbanization is measured and modelled.

We coupled a formal literature survey with a novel conceptual framework to document and synthesize the myriad of metrics used to quantify urbanization. The framework enables clear cataloguing of urban metrics by identifying (a) the urban component measured, (b) the method of measurement, (c) the metric's spatial scale and (d) the metric's temporal nature. Thus, the framework comprehensively captures the what, how, where and when of urban metrics.

We documented striking variability in urban metrics with respect to which urban components were measured as well as how, where and when they were quantified. Overall, our survey revealed that they tended to be: (a) structurally focused, (b) methodologically simplistic, (c) spatially variable and (d) temporally static.

Synthesis and applications. Many metrics are used to quantify urbanization or ‘urban‐ness'. The variation in urban metrics complicates the development of theory, comparisons of findings across studies, and the implementation of management and conservation actions. To pave a clear path forward for more efficient and policy‐relevant urban research, we systematically organized urban metrics using a simple, flexible and comprehensive framework. The framework clarifies what urbanization actually means in empirical practice and identifies several crucial areas for future research, including: (a) systematic assessments of urban metrics across multiple scales, (b) an increased and judicious use of more complex urban metrics aimed at evaluating both mechanistic and broad‐scale correlative ecological hypotheses, and (c) an increased emphasis on the socio‐economic aspects of urban effects.
Financialising acute kidney injury: from the practices of care to the numbers of improvement
Authors: Bailey Simon , Pierides Dean , Brisley Adam , Weisshaar Clara , Blakeman Thomas 
Published: February 2019

AbstractAlthough sociological studies of quality and safety have identified competing epistemologies in the attempt to measure and improve care, there are gaps in our understanding of how finance and accounting practices are being used to organise this field. This analysis draws on what others have elsewhere called ‘financialisation’ in order to explore the quantification of qualitatively complex care practices. We make our argument using ethnographic data of a quality improvement programme for acute kidney injury (AKI) in a publicly funded hospital in England. Our study is thus concerned with tracing the effects of financialisation in the emergence and assembly ofAKIas an object of concern within the hospital. We describe three linked mechanisms through which this occurs: (1) representing and intervening in kidney care; (2) making caring practices count and (3) decision‐making using kidney numbers. Together these stages transform care practices first into risks and then from risks into costs. We argue that this calculative process reinforces a separation between practice and organisational decision‐making made on the basis of numbers. This elevates the status of numbers while diminishing the work of practitioners and managers. We conclude by signalling possible future avenues of research that can take up these processes.
A problem with empirical studies of party policy shifts: Alternative measures of party shifts are uncorrelated
Authors: ADAMS JAMES , BERNARDI LUCA , EZROW LAWRENCE , GORDON OAKLEY B. , LIU TZU‐PING , PHILLIPS M. CHRISTINE 
Published: February 2019

AbstractMany recent cross‐national studies analyse the causes and electoral consequences of party policy shifts, using party position measures derived from election manifestos, expert surveys or voter surveys. However few studies validate their findings by analysing multiple measures of party policy shifts. In this article, data on European parties’ position shifts on both European integration and left‐right ideology is analysed, showing that this is problematic because, while alternative measures of party policy positions correlate strongly in cross‐sectional analyses, alternative measures of parties’ policy shifts are essentially uncorrelated in longitudinal analyses. Suggestions are offered on how to address this problem.
The politics of policy diffusion
Authors: GILARDI FABRIZIO , WASSERFALLEN FABIO 
Published: February 2019

AbstractThis article discusses the recent literature on policy diffusion and puts forward a new articulation of its political dimensions. Policy diffusion means that policies in one unit (country, state, city, etc.) are influenced by the policies of other units. The diffusion literature conceptualises these interdependencies with four mechanisms: learning, competition, coercion and emulation. The article identifies a model of diffusion that is dominant in the diffusion literature. According to this model, policies spread because decision makers evaluate the policy implications of the actions of other units. It is argued that the role of politics remains in the background in this model, and the article shows how going beyond a narrow focus on policy adoptions helps us to consider the politics of policy diffusion more explicitly.
Facial Structure and Achievement Drive: Evidence from Financial Analysts
Authors: HE XIANJIE , YIN HUIFANG , ZENG YACHANG , ZHANG HUAI , ZHAO HAILONG 
Published: February 2019

ABSTRACTWe use a large pictorial sample of Chinese financial analysts to test the association between facial width‐to‐height ratio (fWHR) and performance in men. Financial analysts offer an ideal setting for our investigation because we can objectively track individual analysts’ behaviors and performance. We find that high‐fWHR analysts are more likely to conduct corporate site visits and they exhibit better performance. The positive fWHR–performance association survives a battery of robustness checks and the association is more pronounced for analysts with lower status, for firms with higher uncertainty, and for analysts facing more intense competition. Our results suggest that the dominant trait predicted by fWHR is achievement drive.
Human factors influencing out‐of‐hospital cardiac arrest survival
Authors: Morgan Dominic P , Muscatello David , Hayen Andrew , Travaglia Joanne 
Published: February 2019

AbstractObjectiveProgrammes that reduce the time to defibrillation are likely to improve overall survival rates from out‐of‐hospital cardiac arrests (OHCAs). This research sought to identify human factors common among community responders taking an automated external defibrillator (AED) to a victim of an OHCA that are either barriers or enablers of desired behaviour.MethodsA qualitative methodology was used. Community members who had access to an AED and who had been notified of an incident of OHCA near them were approached to participate in the research. Participants completed a written survey and undertook a semi‐structured interview. A thematic analysis was undertaken using NVivo software and triangulated against findings from an automated data‐mining package, Leximancer.ResultsThe study found that 100% of people who were notified of the need for an AED responded. Twelve participants subsequently identified during interviews that they held some form of leadership role in their community. First aid training and previous experience of, and competency in managing emergencies were the strongest motivations for their response. Personal risk was not a concern when responding to victims in immediately life‐threatening situations.ConclusionProspective programmes may be able to be designed to increase the likelihood that community members with AEDs will respond in advance of emergency medical services by targeting common human factors, such as leadership behaviour, training, competency and experience in managing emergencies, leading to better overall survival rates from OHCA.
Portable NIR Spectrometer for Prediction of Palm Oil Acidity
Authors: Kaufmann Karine Cristine , Favero Flávia de Faveri , de Vasconcelos Marcus Arthur Marçal , Godoy Helena Teixeira , Sampaio Klicia Araujo , Barbin Douglas Fernandes 
Published: February 2019

AbstractPalm oil is widely used in the food industry, and its quality is associated with the free fatty acids (FFA) content. Determination of FFA in oil is time‐consuming, requires chemicals and generates residues. There is a trend of applying process analytical technologies (PAT) for fast and nondestructive determination of oil parameters. Portable near‐infrared (NIR) spectrometers are cheaper than bench top equipment, and have been used for several tasks in the food processing industry, as it provides fast and reliable data for inline measurements. This study investigated the use of NIR spectra using a portable equipment, combined with both unsupervised and supervised multivariate analyses for identification of palm oil samples with different levels of FFA. Soft independent modeling of class analogy , k‐Nearest Neighbors, and linear discriminant analysis models were able to correctly identify 100% of the studied samples with selected wavelengths from NIR spectra. Calibration models were performed for acidity prediction, achieving R2 = 0.97, with root mean square error of prediction = 4.37 for partial least squares model using most relevant wavelengths. These results demonstrate the feasibility of applying a low‐cost portable NIR spectrophotometer to predict quality parameters of palm oil.Practical ApplicationThis work presents results that show the feasibility of using a low‐cost portable near‐infrared spectrophotometer for the classification of raw palm oil samples according to free fatty acids contents. Regression models are presented as a fast and nondestructive alternative to classify samples for acidity, which is an important quality parameter and that directly affects the market value of crude palm oil.
Systematic review with meta‐analysis: Chromoendoscopy versus white light endoscopy in detection of dysplasia in patients with inflammatory bowel disease
Authors: Wan Jian , Wang Xuan , Yang Zhi Ping , Wu Kai Chun 
Published: February 2019

ObjectiveTo compare chromoendoscopy (CE) and white light endoscopy (WLE) for dysplasia surveillance in patients with inflammatory bowel disease (IBD).MethodsWe conducted a meta‐analysis of 6 randomized controlled trials (RCTs) and 5 prospective studies and compared the CE and WLE groups. A fixed‐effect model was used unless the heterogeneity was high.ResultsCE detected more patients with dysplasia (relative risk [RR] 2.05, 95% confidence interval [CI]: 1.62‐2.61) and more dysplastic lesions (RR 2.04, 95% CI: 1.40‐2.98) than WLE. When magnification was added to CE, the detection rate of patients with dysplasia and dysplastic lesions improved. CE also detected more patients with dysplasia than high‐definition WLE (RR 1.60, 95% CI: 1.11‐2.29). Compared with WLE, the incremental yield of CE for detecting patients with dysplasia was 9%. CE was superior to WLE in detecting non‐polypoid dysplastic lesions (RR 1.38, 95% CI:1.02‐1.88). CE had no advantage for detecting polypoid dysplastic lesions compared with WLE.ConclusionsCE is superior to WLE in the surveillance of dysplasia in IBD patients. It is thus necessary to use CE in the surveillance of dysplasia in patients with IBD in clinical practice. Adding magnification improves the detection rate.
Circulating miR‐29b positively correlates with non‐alcoholic fatty liver disease in a Chinese population
Authors: He Zhen , Yang Jian Jun , Zhang Rong , Li Hua Ting , Wu Liang , Jiang Feng , Jia Wei Ping , Hu Cheng 
Published: February 2019

ObjectiveEarly screening of non‐alcoholic fatty liver disease (NAFLD) is of great significance for the early detection and intervention in NAFLD. MicroRNAs (miRNAs) are important regulators of metabolic diseases including NAFLD. The aim of this study was to investigate the association of serum miR‐29a‐c with NAFLD in a Chinese population.MethodsParticipants were divided into four groups based on the presence or absence of NAFLD and/or type 2 diabetes mellitus (T2DM). Quantitative polymerase chain reaction analysis was performed to quantify serum level of miR‐29a‐c. The association of miR‐29a‐c with NAFLD was evaluated.ResultsSerum miR‐29b, but not miR‐29a or miR‐29c, was positively associated with NAFLD (odds ratio [OR] 2.04 [1.16‐ 3.58], P = 0.013). Additionally, age, serum triglyceride and fasting plasma glucose (FPG) levels were independently associated with miR‐29b (β ± standard error [SE] = 0.004 ± 0.002, P = 0.019 for age; β ± SE = 0.110 ± 0.054, P = 0.042 for triglyceride; and β ± SE = 0.389 ± 0.161, P = 0.016 for FPG). MiR‐29b level was positively correlated with intrahepatic lipid content (β ± SE = 6.055 ± 2.630, P = 0.024) after adjusted for age, sex, and body mass index.ConclusionsSerum miR‐29b was associated with intrahepatic lipid content and NAFLD in a Chinese population‐based study.
Aspirin ameliorates lung cancer by targeting the miR‐98/WNT1 axis
Authors: Gan Huizhu , Lin Lin , Hu Nanjun , Yang Yang , Gao Yu , Pei Yu , Chen Kang , Sun Butong 
Published: February 2019

BackgroundAspirin, an anti‐inflammatory drug, has been widely investigated in the treatment of many cancer types, including colorectal, ovarian, breast, and prostate cancers. MicroRNAs (miRNAs) are the most well studied noncoding RNAs in cancers. In the current study, we were interested in defining the function of aspirin in lung cancer treatment and the related noncoding RNAs involved in this process.MethodsThe function of aspirin in lung cancer growth was evaluated by cell viability and colony formation assays. Screening of miRNAs affected by aspirin was performed through quantitative real‐time PCR. Prediction of miR‐98 targeting WNT1 was performed using online bioinformatics software and was further confirmed by luciferase reporter gene analysis. The levels of miR‐98 and WNT1 were tested through immunoblotting and quantitative real‐time PCR analysis in lung cancer cells under aspirin treatment.ResultsCell viability was sharply suppressed in lung cancer cells with an increasing dose of aspirin. Aspirin markedly weakened the malignant colony formation ability of lung cancer cells. One out of six tumor suppressor miRNAs could be obviously regulated by aspirin in lung cancer cells. The inhibition of miR‐98 on the luciferase activities of wild‐type 3' untranslated region vectors of WNT1 was clearly revealed in lung cancer cells. Meanwhile, the inhibitor of miR‐98 increased the luciferase activities of wild‐type 3' untranslated region vectors of WNT1. After treatment with aspirin the expression of miR‐98 was induced and then its target gene, WNT1, was depressed in the cells.ConclusionAspirin targets the miR‐98/WNT1 axis to ameliorate lung cancer development.
Comorbidity of bipolar I disorder and conduct disorder: a familial risk analysis
Authors: Wozniak J. , Wilens T. , DiSalvo M. , Farrell A. , Wolenski R. , Faraone S. V. , Biederman J. 
Published: February 2019

ObjectiveTo investigate the association between pediatric bipolar I (BP‐I) disorder and conduct disorder (CD) using familial risk analysis.MethodWe compared diagnoses in relatives of youth in four proband groups defined by the presence or absence of BP‐I and CD: (1) probands with neither CD nor BP‐I (probands: N = 550; relatives: N = 1656), (2) probands with CD and without BP‐I (probands: N = 40; relatives: N = 127), (3) probands with BP‐I and without CD (probands: N = 197; relatives: N = 579), and (4) probands with both CD and BP‐I (probands: N = 176; relatives: N = 488). All subjects were evaluated with structured diagnostic interviews, and diagnoses of relatives were made blind to the diagnoses of probands.ResultsRelatives of probands with BP‐I disorder had high rates of BP‐I, and relatives of probands with CD had high rates of CD irrespective of the comorbidity with the other disorder. Relatives of probands with the combined condition of CD and BP‐I had high rates of the combined condition.ConclusionThe finding of cosegregation between BP‐I disorder and CD is consistent with the hypothesis that the combined condition represents a distinct subtype of either disorder.
First‐line therapy for metastatic colorectal cancer: Current perspectives and future directions
Authors: Burge Matthew , Price Timothy , Karapetis Christos S. 
Published: February 2019

AbstractThe prognosis for patients with newly diagnosed inoperable metastatic colorectal cancer has steadily improved over the past two decades as new agents have been introduced into clinical practice and many new biomarkers have been discovered. In parallel with this progress, clinicians face increasingly complex treatment decisions. This review summarizes recent progress, with a historical perspective, which should help guide the clinician in decision making and optimal therapy selection. This review not only focuses on important and readily identifiable subsets, including primary tumor side and v‐RAF murine sarcoma viral oncogene homologue B (BRAF) mutations, but also discusses rarer molecular subgroups that may be important for determining treatment in the future.