bluuebunny/crossref_metadata_2025_split huggingface dataset:
Proton pump inhibitor is a risk factor for recurrence of common bile duct stones after endoscopic sphincterotomy – propensity score matching analysis
Authors: Fukuba Nobuhiko , Ishihara Shunji , Sonoyama Hiroki , Yamashita Noritsugu , Aimi Masahito , Mishima Yoshiyuki , Mishiro Tsuyoshi , Tobita Hiroshi , Shibagaki Koutarou , Oshima Naoki , Moriyama Ichiro , Kawashima Kousaku , Miyake Tatsuya , Ishimura Norihisa , Sato Shuichi , Kinoshita Yoshikazu 
Published: April 2017

Abstract
Background and study aims Recurrence of common bile duct stones (CBDS) in patients treated with endoscopic sphincterotomy (ES) can lead to deterioration in their quality of life. Although the pathology and related factors are unclear, we speculated that proton pump inhibiter (PPI) administration increases the risk of CBDS recurrence by altering the bacterial mixture in the bile duct.
Patients and methods The primary endpoint of this retrospective study was recurrence-free period. Several independent variables considered to have a relationship with CBDS recurrence including PPI use were analyzed using a COX proportional hazard model, with potential risk factors then evaluated by propensity score matching analysis.
Results A total of 219 patients were analyzed, with CBDS recurrence found in 44. Analysis of variables using a COX proportional hazard model demonstrated that use of PPIs and ursodeoxycholic acid (UDCA), as well as the presence of periampullary diverticula (PD) each had a hazard ratio (HR) value greater than 1 (HR 2.2, P = 0.007; HR 2.0, P = 0.02; HR 1.9, P = 0.07; respectively). Furthermore, propensity score matching analysis revealed that the mean recurrence-free period in the oral PPI cohort was significantly shorter as compared with the non-PPI cohort (1613 vs. 2587 days, P = 0.014). In contrast, neither UDCA administration nor PD presence was found to be a significant factor in that analysis (1557 vs. 1654 days, P = 0.508; 1169 vs. 2011 days, P = 0.121; respectively).
Conclusion Our results showed that oral PPI administration is a risk factor for CBDS recurrence in patients who undergo ES.
A comprehensive reanalysis of publicly available GWAS datasets reveals an X chromosome rare regulatory variant associated with high risk for type 2 diabetes
Authors: Bonás-Guarch Sílvia , Guindo-Martínez Marta , Miguel-Escalada Irene , Grarup Niels , Sebastian David , Rodriguez-Fos Elias , Sánchez Friman , Planas-Félix Mercé , Cortes-Sánchez Paula , González Santi , Timshel Pascal , Pers Tune H , Morgan Claire C. , Moran Ignasi , González Juan R , Andersson Ehm A. , Díaz Carlos , Badia Rosa M. , Udler Miriam , Flannick Jason , Jørgensen Torben , Linneberg Allan , Jørgensen Marit E. , Witte Daniel R. , Christensen Cramer , Brandslund Ivan , Appel Emil V. , Scott Robert A. , Luan Jian’an , Langenberg Claudia , Wareham Nicholas J. ,   InterAct Consortium,   The SIGMA T2D consortium, Pedersen Oluf , Zorzano Antonio , Florez Jose C , Hansen Torben , Ferrer Jorge , Mercader Josep Maria , Torrents David 
Published: April 2017

AbstractThe reanalysis of publicly available GWAS data represents a powerful and cost-effective opportunity to gain insights into the genetics and pathophysiology of complex diseases. We demonstrate this by gathering and reanalyzing public type 2 diabetes (T2D) GWAS data for 70,127 subjects, using an innovative imputation and association strategy based on multiple reference panels (1000G and UK10K). This approach led us replicate and fine map 50 known T2Dloci, and identify seven novel associated regions: five driven by common variants in or nearLYPLAL1, NEUROG3, CAMKK2, ABOandGIPgenes; one by a low frequency variant nearEHMT2;and one driven by a rare variant in chromosome Xq23, associated with a 2.7-fold increased risk for T2D in males, and located within an active enhancer associated with the expression of Angiotensin II Receptor type 2 gene (AGTR2), a known modulator of insulin sensitivity. We further show that the risk T allele reduces binding of a nuclear protein, resulting in increased enhancer activity in muscle cells. Beyond providing novel insights into the genetics and pathophysiology of T2D, these results also underscore the value of reanalyzing publicly available data using novel analytical approaches.
Facebook as a tool for supporting dialogic accounting? Evidence from large philanthropic foundations in the United States
Authors: Bellucci Marco , Manetti Giacomo 
Published: April 2017

Purpose
The purpose of this paper is to explore the utilization of the social network, Facebook, as an instrument of stakeholder engagement and dialogic accounting in American charitable foundations, specifically non-profit organizations that are dedicated to philanthropy.

Design/methodology/approach
The research motivation involves whether online interaction through Facebook could represent a channel of dialogic accounting that engages organizational stakeholders. This paper aims to understand if this dialogue is geared to generate a consensus necessary to deliberate over decisions that are shared between all stakeholders, or if a divergent and agonistic perspective, which highlights struggles and differences between actors, prevails. The present study employs a form of content analysis that takes into account the Facebook pages of the 100 largest American philanthropic foundations.

Findings
The primary goal of the analysis is to examine the discrepancies in terms of how (and how much) large organizations are using Facebook. The study wants to provide more details on which kind of information large organizations are willing to disclose and collect on Facebook, and to evaluate the level and type of interaction between foundations and users.

Research limitations/implications
Further research could build on the present study by providing in-depth case studies and extending the analysis to other social media and other types of organizations.

Originality/value
Social media represent a powerful mechanism to engage stakeholders in a polylogic conversation. However, the scholarly literature confirms that further studies are necessary to understand how companies and organization can exploit this potential.
Big Data and corporate reporting: impacts and paradoxes
Authors: Al-Htaybat Khaldoon , von Alberti-Alhtaybat Larissa 
Published: April 2017

Purpose
The purpose of this paper is to investigate the phenomenon of Big Data and corporate reporting, and to determine the impact of Big Data and the current Big Data state of mind with regard to corporate reporting, what accountant and non-accountant participants’ perceptions are of the phenomenon, what the accountants’ role is and will be in this regard, and what opportunities and risks are associated with Big Data and corporate reporting. Furthermore, this study seeks to identify the inherent technological paradoxes of Big Data and corporate reporting.

Design/methodology/approach
The current study is qualitative in nature and assumes an interpretive stance, investigating participants’ perceptions of the phenomenon of Big Data and corporate reporting. To this end, interview data from 25 participants, video and text material, were analysed to enhance and triangulate findings. A four-fold sampling strategy was employed to ensure that any collected data would contribute to the findings. Data were analysed on the basis of open and selective coding stages. Data collection and analysis took place in two stages, in 2014 and in 2016.

Findings
Three topics, or categories, emerged from the data analysis, which have sufficient explanatory power to illustrate the phenomenon of Big Data and corporate reporting, namely the Big Data state of mind and corporate reporting, accountants’ role and future related to Big Data, and perceived opportunities and risks of Big Data. Features of a new approach to corporate reporting were identified and discussed. Furthermore, four paradoxes emerged to express inherent opposing positions of Big Data and corporate reporting, namely empowerment vs enslavement, fulfilling vs creating needs, reliability vs timeliness and simplicity vs complexity.

Originality/value
The original contribution of the study lies in the empirical investigation of the phenomenon of Big Data and corporate reporting as one of the most recent and praised developments in the accounting context. The dual communication flows of corporate reporting with Big Data is an important element of the findings, which can enhance the prospective financial statements significantly. Finally, technological paradoxes of Big Data and corporate reporting are discussed for the first time, two of which are based on the literature and the remaining two are inherent in the phenomenon of Big Data and corporate reporting.
Speeding up estimation of the Hurst exponent by a two-stage procedure from a large to small range
Authors: Chang Yen-Ching 
Published: April 2017

Purpose
The Hurst exponent has been very important in telling the difference between fractal signals and explaining their significance. For estimators of the Hurst exponent, accuracy and efficiency are two inevitable considerations. The main purpose of this study is to raise the execution efficiency of the existing estimators, especially the fast maximum likelihood estimator (MLE), which has optimal accuracy.

Design/methodology/approach
A two-stage procedure combining a quicker method and a more accurate one to estimate the Hurst exponent from a large to small range will be developed. For the best possible accuracy, the data-induction method is currently ideal for the first-stage estimator and the fast MLE is the best candidate for the second-stage estimator.

Findings
For signals modeled as discrete-time fractional Gaussian noise, the proposed two-stage estimator can save up to 41.18 per cent the computational time of the fast MLE while remaining almost as accurate as the fast MLE, and even for signals modeled as discrete-time fractional Brownian motion, it can also save about 35.29 per cent except for smaller data sizes.

Originality/value
The proposed two-stage estimation procedure is a novel idea. It can be expected that other fields of parameter estimation can apply the concept of the two-stage estimation procedure to raise computational performance while remaining almost as accurate as the more accurate of two estimators.
Novel motion estimation algorithm for image stabilizer
Authors: Chang Shyang-Jye , Wang Ray-Hong 
Published: April 2017

Purpose
The motion vector estimation algorithm is very widely used in many image process applications, such as the image stabilization and object tracking algorithms. The conventional searching algorithm, based on the block matching manipulation, is used to estimate the motion vectors in conventional image processing algorithms. During the block matching manipulation, the violent motion will result in greater amount of computation. However, too large amount of calculation will reduce the effectiveness of the motion vector estimation algorithm. This paper aims to present a novel searching method to estimate the motion vectors effectively.

Design/methodology/approach
This paper presents a novel searching method to estimate the motion vectors for high-resolution image sequences. The searching strategy of this algorithm includes three steps: the larger area searching, the adaptive directional searching and the small area searching.

Findings
The achievement of this paper is to develop a motion vector searching strategy to improve the computation efficiency. Compared with the conventional motion vector searching algorithms, the novel motion vector searching algorithm can reduce the motion matching manipulation effectively by 50 per cent.

Originality/value
This paper presents a novel searching strategy to estimate the motion vectors effectively. From the experimental results, the novel motion vector searching algorithm can reduce the motion matching manipulation effectively, compared with the conventional motion vector searching algorithms.
Observer-based control for a singular Markovian jumping system
Authors: Lee Ching-Min 
Published: April 2017

PurposeFor most practical control system problems, the state variables of a system are not often available or measureable due to technical or economical constraints. In these cases, an observer-based controller design problem, which is involved with using the available information on inputs and outputs to reconstruct the unmeasured states, is desirable, and it has been wide investigated in many practical applications. However, the investigation on a discrete-time singular Markovian jumping system is few so far. This paper aims to consider an observer-based control problem for a discrete-time singular Markovian jumping system and provides a set of easy-used conditions to the proposed control law.Design/methodology/approachAccording to the connotation of the separation principle extended from linear systems, a mode-dependent observer and a state-feedback controller is designed and carried out independently via two sets of derived necessary and sufficient conditions in terms of linear matrix inequalities (LMIs).FindingsA set of necessary and sufficient conditions for an admissibility analysis problem related to a discrete-time singular Markovian jumping system is derived to be a doctrinal foundation for the proposed design problems. A mode-dependent observer and a controller for such systems could be designed via two sets of strictly LMI-based synthesis conditions.Research limitations/implicationsThe proposed method can be applied to discrete-time singular Markovian jumping systems with transition probability pij> 0 rather than the ones with pii= 0.Practical implicationsThe formulated problem and proposed methods have extensive applications in various fields such as power systems, electrical circuits, robot systems, chemical systems, networked control systems and interconnected large-scale systems. Take robotic networked control systems for example. It is recognized that the variance phenomena derived from network transmission, such as packets dropout, loss and disorder, are suitable for modeling as a system with Markovian jumping modes, while the dynamics of the robot systems can be described by singular systems. In addition, the packets dropout or loss might result in unreliable transmission signals which motivates an observer-based control problem.Originality/valueBoth of the resultant conditions of analysis and synthesis problems for a discrete-time singular Markovian jumping system are necessary and sufficient, and are formed in strict LMIs, which can be used and implemented easily via MATLAB toolbox.
Obstructive and promotive factors for access to school and learning in primary school in Zambia
Authors: Sumida Sugata 
Published: April 2017

Purpose
The purpose of this paper is to identify the obstructive and promotive factors that affect students’ access to school and learning attainment in Zambia. Much of the literature discussing Zambian education identifies only the obstructive factors. When identifying the obstructive factors becomes the primary focus in education policy, efforts are directed towards eliminating these factors without considering the context of the educational process. Consequently, this discourse has lost sight of the fact that eliminating obstructive factors does not guarantee good access to school and learning but merely provides a condition in which students are part of an educational process.

Design/methodology/approach
This paper presents an explanatory study with in-depth interviews using a semi-structured questionnaire administered to 27 university students. The sample was purposefully selected to balance variation in the respondents in terms of geographical background. The data analysis was aided with the qualitative analysis programme NVivo 10 along with the descriptive method.

Findings
The paper presents empirical insights about multi-faceted factors that affect students’ access to school and learning in Zambia. In particular, this study finds that teachers, policy changes, and students’ motivation are the key factors in achieving students’ academic excellence.

Originality/value
By presenting a simultaneous investigation of both sides of the factors related to access to school and learning, this paper contributes by suggesting the importance of a binocular perspective for educational development in Zambia and by providing implications for the new global agenda of post-2015 educational development that shifts the focus from access to quality.
The impact of corporate tax policy on sustainable retrofits
Authors: Brotman Billie Ann 
Published: April 2017

PurposeThe purpose of this paper is to ascertain whether energy retrofits need to be directed by public policy intervention or can be encouraged through tax relief that harnesses profit incentives. Existing office space potentially has an economic life of 25 to 40 years. It may be operating inefficiently compared to newer buildings for many years. Designing a market-based incentive system that encourages periodic remodeling which lowers energy usage and carbon emissions would have social benefits.Design/methodology/approachAn owner/user case study is developed to test financial feasibility. The empirical study uses publicly available information to examine whether the variables modeled react as anticipated. The regression model incorporates variables of importance to an owner/user. Tax credits and energy deductions, interest rates associated with borrowing and likely electricity and natural gas rate changes are independent variables used to predict the dependent variable new non-residential private construction spending.FindingsInvestment tax credits (ITCs) coupled with lending has a positive impact on new non-residential commercial construction spending. The value of these benefits is not sufficient to encourage total building energy retrofits, but would encourage low-cost system upgrades. The interest rates associated with borrowing and the debt-service coverage ratio need to be kept low for existing building energy retrofits to be stimulated.Practical implicationsThe case study provides a template that a business can use to determine the financial feasibility of a proposed energy upgrade. It enables the comparison of the marginal cost associated with an update to the present value of the financial benefits likely to be generated. Local real estate tax reductions linked to specific energy upgrades offered by many municipalities can be added to the expected energy savings generated by doing the retrofit.Social implicationsTax systems designed to solve environmental pollution problems do not require regulators, inspections or court case decisions and are inherently less intrusive to businesses. Coupling private financial incentives with public policy goals cause energy-saving technologies to be adopted more quickly and with less public outcry.Originality/valueThe paper specifically considers the factors that influence an owner/user of the property. Rental rates and vacancy losses do not influence a property owner/user. Prior studies looked at revenue enhancements and lower-vacancy rates possibly associated with a green compared to a non-green office building. These studies did not focus on the owner/user paradigm. They reported financial benefits accruing to property owners who lease the office building. Many retrofit studies tended to use CoStar Group’s data, which are collected by a for-profit company and sold to users. The data used in this study come from survey data collected by the Federal Government of the United States of America (USA). It is publicly available to all researchers.
Sustainable manufacturing practices in Malaysian palm oil mills
Authors: Abdullah Ilyana , Wan Mahmood Wan Hasrulnizzam , Md Fauadi Hafidz Fazli , Ab Rahman Mohd Nizam , Mohamed Saiful Bahri 
Published: April 2017

Purpose
The purpose of this paper is to investigate the implementation of sustainable manufacturing practices in Malaysian palm oil mills (POMs) by comparing the status of their current achievements and the levels of priority placed on their practices.

Design/methodology/approach
A questionnaire survey was used to collect data about 20 sustainable manufacturing practices from 51 POMs located in Malaysia. A five-point Likert scale was considered for recording variations in priorities and current practices with regard to sustainable manufacturing. A Cronbach’s α reliability test and a binomial test were undertaken to assess the internal consistency and the validity of the survey data. Spearman’s ρ correlation analysis was employed to determine the linear correlation between each of the sustainability practices identified. Factor analysis was conducted to reduce the number of sustainable manufacturing practices based on factor loading and to derive a clustering of these factors.

Findings
The results showed that employees’ well-being has the highest level in terms of both priority and current achievement. However, for other sustainable manufacturing practices, there was a difference where the current achievement of these practices in the Malaysian POMs was seen to be slightly lower than the priority given to them. Strong correlation of significant value was observed between the minimization of production waste and pollution prevention practices. From factor analysis, 15 practices of high factor loading were grouped into a proactive sustainability strategy and a preventive sustainability strategy.

Research limitations/implications
The study was still relatively exploratory. Future studies could investigate the barriers to the implementation of sustainable manufacturing practices at Malaysian POMs. The sample, which consisted of 51 Malaysian POMs, represented an important sector of the Malaysian economy. Reliance on stated, rather than revealed, preferences may limit the implications of the analysis undertaken for this study, but it does represent a major step forward in understanding the past in what was a highly recommended sector for investigation due to the paucity of extant data. A more broadly based, random sample of POMs from other countries would provide a better understanding of issues related to sustainable manufacturing practices.

Practical implications
The results of this study can be used by practitioners to adjust the sustainable manufacturing practices currently applied and further studies may go on to examine the reasons and implications for discrepancies between priorities and desired sustainability goals in more detail.

Originality/value
The survey conducted about sustainable manufacturing practices amongst Malaysian POMs was focussed on the three dimensions of sustainability, namely, the economic, environmental, and social elements involved.