bluuebunny/crossref_metadata_2025_split huggingface dataset:
IFRS adoption challenges in developing economies: an Indian perspective
Authors: Sharma Sharad , Joshi Mahesh , Kansal Monika 
Published: April 2017

Purpose
This study aims to examine the perceptions of accounting practitioners and users about implementation challenges with International Financial Reporting Standards (IFRSs) at the pre-implementation stage. Under institutional pressures, India conveyed its decision to implement IFRS beginning 1 April 2016, despite initial reluctance to adopt IFRS. It specifically explores the responses of accounting professionals (preparers) and the banking industry professionals (users) in India to challenges in IFRS implementation, rather than more widely researched dimensions of IFRS implementation such as reasons for adoption, experience effects and diversity in practice.

Design/methodology/approach
A quantitative research approach was adopted, using a questionnaire survey that provided 192 responses from accounting practitioners and banking professionals working in India.

Findings
The findings convey IFRS implementation preparedness perceptions of participants with respect to education, training and information technology (IT) infrastructure. Respondents acknowledged the efforts and capability of the accounting body, the Institute of Chartered Accountants of India, but expressed reservations about training, cost, interpretation, IT infrastructure and staffing. The accounting practitioners and the users have similar perspectives on the subject of awareness and preparedness challenges of IFRS implementation.

Practical implications
The study heightens awareness of the challenges facing jurisdictions who express initial reluctance, although they ultimately decide to adopt IFRS on account of institutional pressures. The analysis suggests that the International Accounting Standards Board should increase focus on implementation issues, in addition to updating and making IFRSs.

Originality/value
The study is distinct from the studies in abundance on the creation of accounting standards, implementation benefits and their implication in a specific geography.
Perceptions, predictors and consequences of whistleblowing among accounting employees in Barbados
Authors: Alleyne Philmore , Charles-Soverall Wayne , Broome Tracey , Pierce Amanda 
Published: April 2017

Purpose
Whistleblowing has been receiving increased attention and support in recent times as a means of detecting and correcting wrongdoing in organizations. This study aims to examine perceptions, attitudes and consequences (actions and reactions) of whistleblowing, as well as the predictors of internal and external whistleblowing intentions, by using Graham’s (1986) model of principled organizational dissent in a small emerging and collectivist culture like Barbados.

Design/methodology/approach
The study utilized a self-administered survey of 282 accounting employees working in organizations in Barbados.

Findings
Results reveal that there is little awareness of whistleblowing legislation. Most respondents perceive whistleblowing as ethical and favor internal over external whistleblowing. Findings show that personal responsibility and personal costs significantly influence internal whistleblowing intentions, while personal costs influence external whistleblowing. Using qualitative data, several themes emerged as influencing whistleblowing: perceived benefits of whistleblowing, actual whistleblowing experiences (handling of reports), personal costs (climate of fear and hostility), perceived lack of anonymity and cultural norms.

Research limitations/implications
Future research should control for social desirability bias and use more rigorous qualitative approaches such as face-to-face interviews and focus groups to gain in-depth opinions and feelings on the topic.

Practical implications
Whistleblowing can be achieved through such mechanisms as perceived organizational support, strong ethical codes of conduct, rewarding ethical behavior and promoting sound work ethics in organizations.

Originality/value
This paper explores whistleblowing in an emerging economy where there has been little research on the topic. Thus, this study supplements the existing research in emerging economies by examining the applicability of Graham’s (1986) model of principled organizational dissent.
The role of organizational culture in the adoption of customer profitability analysis: a field study
Authors: Fish Matthew , Miller William , Becker D’Arcy , Pernsteiner Aimee 
Published: April 2017

PurposeThe purpose of this paper is to examine the role of organizational culture as a company migrates through a four-stage model for designing a performance measurement system (PMS) focused on customer profitability.Design/methodology/approachThis is a single-site phenomenological case study, at Growth Spurt Marine Accessories (Growth Spurt), a manufacturing organization headquartered in the USA. Data were collected over a two-year period through interviews with accounting staff, internal company documents and recording observational notes.FindingsThe paper identifies three major factors that prevented Growth Spurt from transitioning its customer profitability analysis (CPA) reporting package through Kaplan and Cooper’s four-stage model of PMS design: executives exerting their power and spending political capital to prevent implementation without providing rationale, executives believing that the allocation methods were too subjective and executives relying on their own intuition in analyzing customer profitability rather than relying on data. These factors suggest that organizational culture plays an important role in migrating a customer-focused profitability PMS through Kaplan and Cooper’s four-stage model of PMS system design.Research limitations/implicationsThe findings suggest that a PMS focused on customer profitability that does not advance beyond Stage II (financial reporting-driven) may still suit the needs of an organization. Additionally, managers should advocate for a multidisciplinary PMS design and implementation team to minimize potentially adverse effects of organizational culture.Originality/valueThis paper is unique because it applies Kaplan and Cooper’s four-stage model for PMS design to CPA and it uses a phenomenological case approach to explore impediments to a comprehensive CPA implementation.
Long‐term species loss and homogenization of moth communities in Central Europe
Authors: Valtonen Anu , Hirka Anikó , Szőcs Levente , Ayres Matthew P. , Roininen Heikki , Csóka György 
Published: April 2017

Summary

As global biodiversity continues to decline steeply, it is becoming increasingly important to understand diversity patterns at local and regional scales.

Changes in land use and climate, nitrogen deposition and invasive species are the most important threats to global biodiversity. Because land use changes tend to benefit a few species but impede many, the expected outcome is generally decreasing population sizes, decreasing species richness at local and regional scales, and increasing similarity of species compositions across sites (biotic homogenization). Homogenization can be also driven by invasive species or effects of soil eutrophication propagating to higher trophic levels. In contrast, in the absence of increasing aridity, climate warming is predicted to generally increase abundances and species richness of poikilotherms at local and regional scales.

We tested these predictions with data from one of the few existing monitoring programmes on biodiversity in the world dating to the 1960s, where the abundance of 878 species of macro‐moths have been measured daily at seven sites across Hungary.

Our analyses revealed a dramatic rate of regional species loss and homogenization of community compositions across sites. Species with restricted distribution range, specialized diet or dry grassland habitat were more likely than others to disappear from the community.

In global context, the contrasting effects of climate change and land use changes could explain why the predicted enriching effects from climate warming are not always realized.
Core outcome sets in women's and newborn health: a systematic review
Authors: Duffy JMN , Rolph R , Gale C , Hirsch M , Khan KS , Ziebland S , McManus RJ ,   On behalf of the International Collaboration to Harmonise Outcomes in Pre‐eclampsia (iHOPE)
Published: April 2017

BackgroundVariation in outcome collection and reporting is a serious hindrance to progress in our specialty; therefore, over 80 journals have come together to support the development, dissemination, and implementation of core outcome sets.ObjectiveThis study systematically reviewed and characterised registered, progressing, or completed core outcome sets relevant to women's and newborn health.Search strategySystematic search using the Core Outcome Measures in Effectiveness Trial initiative and the Core Outcomes in Women's and Newborn Health initiative databases.Selection criteriaRegistry entries, protocols, systematic reviews, and core outcome sets.Data collection and analysisDescriptive statistics to describe characteristics and results.ResultsThere were 49 core outcome sets registered in maternal and newborn health, with the majority registered in 2015 (n = 22; 48%) or 2016 (n = 16; 32%). Benign gynaecology (n = 8; 16%) and newborn health (n = 3; 6%) are currently under‐represented. Twenty‐four (52%) core outcome sets were funded by international (n = 1; <1%), national (n = 18; 38%), and regional (n = 4; 8%) bodies. Seven protocols were published. Twenty systematic reviews have characterised the inconsistency in outcome reporting across a broad range of relevant healthcare conditions. Four core outcome sets were completed: reconstructive breast surgery (11 outcomes), preterm birth (13 outcomes), epilepsy in pregnancy (29 outcomes), and maternity care (48 outcomes). The quantitative, qualitative, and consensus methods used to develop core outcome sets varied considerably.ConclusionsCore outcome sets are currently being developed across women's and newborn health, although coverage of topics is variable. Development of further infrastructure to develop, disseminate, and implement core outcome sets is urgently required.Tweetable abstractForty‐nine women's and newborn core outcome sets registered. 50% funded. 7 protocols, 20 systematic reviews, and 4 core outcome sets published. @coreoutcomes @jamesmnduffy
Heroin‐related Deaths from the Hennepin County Medical Examiner's Office from 2004 Through 2015
Authors: Love Sara A. , Lelinski Jessica , Kloss Julie , Middleton Owen , Apple Fred S. 
Published: April 2017

AbstractOver the past two decades, prescription and illicit opioid use has led to changes in public health policy to address the increasing number of opioid‐related deaths. The purpose of this study was to review cases from Hennepin County Medical Examiner's Office between 2004 through 2015 where heroin was listed as a significant contributor or as the cause of death. We identified 322 heroin‐related deaths, which were predominantly male (255; 79%). 6‐Monoacetylmorphine (6‐MAM) median (range) concentrations were as follows: blood (n = 7), 0.010 (0.006–0.078) mg/L; urine (n = 30), 0.359 (0.009–1.75) mg/L; and vitreous humor (n = 31), 0.034 (0.004–0.24) mg/L. Free morphine was measurable in 273 cases and the percent free morphine (range), when grouped by COD, was opioid (n = 124), 28% (2.2%–92%), and mixed drug toxicity (n = 135), 35.3% (1.5%–100%); (p < 0.01). Quantitation of 6‐MAM in blood and vitreous humor, along with a free to total morphine ratio >26%, was useful in establishing heroin‐related deaths.
Serum levels of Wisteria floribunda agglutinin‐positive Mac‐2 binding protein reflect the severity of chronic pancreatitis
Authors: Fujiyama Takashi , Ito Tetsuhide , Ueda Keijiro , Tachibana Yuichi , Yasunaga Kohei , Miki Masami , Takaoka Takehiro , Lee Lingaku , Kawabe Ken , Ogawa Yoshihiro 
Published: April 2017

OBJECTIVESTo evaluate the utility of serum Wisteria floribunda agglutinin‐positive Mac‐2 binding protein (WFA
+‐M2BP) level as a marker for chronic pancreatitis (CP).METHODSWe measured the serum WFA+‐M2BP level of 74 patients with CP who had undergone endoscopic retrograde cholangiopancreatography and 30 normal controls (NC) using a glycan sugar chain‐based immunoassay and investigated the relationship between serum WFA+‐M2BP levels and the Cambridge classification of CP.RESULTSSerum WFA+‐M2BP level was significantly higher in patients with CP than in NC (0.64 ± 0.28 vs 0.34 ± 0.25, P < 0.001). The levels (expressed as cut‐off index) of WFA+‐M2BP for the classification of mild, moderate and marked CP were 0.44, 0.63 and 0.87, respectively. Thus, serum WFA+‐M2BP levels increased with increasing CP severity. With a cut‐off value of 0.34, 0.59 and 0.61, the area under the receiver operating characteristic curve, sensitivity and specificity were 0.829, 91.9% and 63.3% for mild CP; 0.891, 81.8% and 85.0% for moderate CP; and 0.888, 92.0% and 74.7% for marked CP, respectively. Multivariate analysis revealed that elevated serum WFA+‐M2BP was independently associated with moderate and marked CP, respectively.CONCLUSIONSerum WFA+‐M2BP level is a useful marker for grading CP severity.
The relation between skin conductance responses and recovery from symptoms of PTSD
Authors: Günther A. , Sackey P. , Bjärtå A. , Schandl A. 
Published: April 2017

BackgroundThe purpose was to investigate if potentially stressful reminders of the intensive care unit (ICU) stay influenced variability in transient skin conductance responses, and whether such changes were associated with post‐traumatic stress symptoms (PTSS), and development of symptoms over time.MethodsThirty patients with an ICU length of stay > 48 h were included in the study. Within the week after ICU discharge (T1), patients were exposed to authentic ICU sound and questions regarding traumatic ICU memories while skin conductance reactivity was monitored. PTSS was assessed using PTSS‐10 at T1 and again 3 months later (T2). Changes in number of skin conductance fluctuations per second (NSCF) between baseline and during the cueing conditions and in relation to PTSS scores (T1) were investigated. PTSS scores at T2 and changes between T1 and T2 (PTSS‐CS) were used to investigate if reactivity in NSCF could predict symptoms of PTSD.ResultsThe results showed increases in NSCF during both situational and verbal cueing, compared to baseline. However, no relation to PTSS scores was indicated. Negative correlations between NSCF during situational cueing and both PTSS‐T2 and PTSS‐CS were found among women, but not among men.ConclusionA low variability, or reactivity in skin conductance responses to situational cues could imply a risk of developing, or not being able to recover from, symptoms of PTSD in women. As such, the measurement could be used to predict this risk in women. However, further studies are necessary to evaluate this area of application.
Surgery versus conservative management of endometriomas in subfertile women. A systematic review
Authors: Brink Laursen Jacob , Schroll Jeppe B. , Macklon Kirsten T. , Rudnicki Martin 
Published: April 2017

AbstractIntroductionEndometriomas are present in up to 44% of all women with endometriosis and have a detrimental effect on fertility. However, it is controversial whether endometriomas should be surgically removed before assisted reproduction technology. Our purpose was to evaluate whether surgical stripping of endometriomas in subfertile women improves the chance of a live birth. Secondary outcomes were impact on ovarian reserve and pain.Material and methodsWe conducted a systematic review and meta‐analysis with results reported in accordance to the PRISMA guidelines. A summary of findings table was developed using GRADE. We searched Medline and Embase. Two reviewers performed the screening.ResultsOf 686 manuscripts, we included one randomized controlled trial and nine retrospective cohort studies, mostly of low quality. The odds ratio for live birth after surgery [compared with conservative management before in vitro fertilization (IVF)/intracytoplasmic sperm injection (ICSI)] was 0.87 (95% CI 0.64–1.18, six studies, I2 = 3%; ⨁◯◯◯, VERY LOW quality). The mean difference of antral follicle count was −2.09 (95% CI −4.84 to 0.67, four studies). No difference was observed regarding antral follicle count between the two groups (MD −2.09, 95% CI −4.84 to 0.67, four studies, ⨁◯◯◯, VERY LOW quality). Pain outcome was not reported in the included studies.ConclusionThe very low quality evidence suggests no difference in odds ratio of live birth between women who underwent surgery for endometriomas before IVF/ICSI compared with conservative management. Further high quality studies are needed, but due to a lack of convincing evidence favoring surgery, we recommend considering conservative treatment if the only indication is subfertility.
Cognitive profiles in euthymic patients with bipolar disorders: results from the FACE‐BD cohort
Authors: Roux Paul , Raust Aurélie , Cannavo Anne Sophie , Aubin Valérie , Aouizerate Bruno , Azorin Jean‐Michel , Bellivier Frank , Belzeaux Raoul , Bougerol Thierry , Cussac Iréna , Courtet Philippe , Etain Bruno , Gard Sébastien , Job Sophie , Kahn Jean‐Pierre , Leboyer Marion , Olié Emilie ,   The FondaMental Advanced Centers of Expertise in Bipolar Disorders (FACE‐BD) Collaborators, Henry Chantal , Passerieux Christine 
Published: April 2017

ObjectivesAlthough cognitive deficits are a well‐established feature of bipolar disorders (BD), even during periods of euthymia, little is known about cognitive phenotype heterogeneity among patients with BD.MethodsWe investigated neuropsychological performance in 258 euthymic patients with BD recruited via the French network of expert centers for BD. We used a test battery assessing six domains of cognition. Hierarchical cluster analysis of the cross‐sectional data was used to determine the optimal number of subgroups and to assign each patient to a specific cognitive cluster. Subsequently, subjects from each cluster were compared on demographic, clinical functioning, and pharmacological variables.ResultsA four‐cluster solution was identified. The global cognitive performance was above normal in one cluster and below normal in another. The other two clusters had a near‐normal cognitive performance, with above and below average verbal memory, respectively. Among the four clusters, significant differences were observed in estimated intelligence quotient and social functioning, which were lower for the low cognitive performers compared to the high cognitive performers.ConclusionsThese results confirm the existence of several distinct cognitive profiles in BD. Identification of these profiles may help to develop profile‐specific cognitive remediation programs, which might improve functioning in BD.
Review: Longitudinal trajectories of child and adolescent depressive symptoms and their predictors – a systematic review and meta‐analysis
Authors: Shore Lori , Toumbourou John W. , Lewis Andrew J. , Kremer Peter 
Published: April 2017

BackgroundWith depression predicted to contribute to an increased disease burden in coming decades, prevention efforts have become increasingly important. In order to prevent depression it is valuable to identify and classify longitudinal patterns of depressive symptoms across development, ideally beginning early in childhood. To achieve this, longitudinal studies are increasingly using person‐centered data‐analytic methods to model subgroups with similar developmental patterns (trajectories) of depressive symptoms.MethodA search was completed for English language studies that longitudinally modeled depressive symptom trajectories in nonclinical populations with a baseline age of <19 years. Study characteristics were extracted, prevalence rates and risk factors were summarized, a random‐effect meta‐analysis was undertaken, and risk of bias analysis completed.ResultsTwenty studies published between 2002 and 2015 were included. Participants were recruited at ages 4 through 17 (average age 12.34) and followed longitudinally for an average of 7.45 years. Between 3 and 11 trajectory subgroups were identified. A random pooled effect estimate identified 56% [95% Confidence Interval (CI) 46–65%] of the sampled study populations (N = 41,236) on ‘No or low’ depressive symptom trajectories and 26% (CI 14–40%) on a ‘Moderate’ trajectory. ‘High’, ‘Increasing’, and ‘Decreasing’ depressive symptom subgroups were evident for 12% (CI 8–17%). Moderate symptoms were associated with poorer adjustment and outcomes relative to low symptom groups. ‘High’ or ‘Increasing’ trajectories were predominantly predicted by: female gender, low socioeconomic status, higher stress reactivity; conduct issues; substance misuse, and problems in peer and parental relationships.ConclusionsThe review highlighted consistent evidence of subgroups of children and adolescents who differ in their depressive symptom development over time. The findings suggest preventative interventions should evaluate the longer term benefits of increasing membership in low and moderate trajectories, while also targeting reductions in high‐risk subgroups. Considerable between‐study method and measurement variation indicate the need for future trajectory studies to use standardized methods.
The effect of high‐dose vitamin D supplementation on muscular function and quality of life in postmenopausal women—A randomized controlled trial
Authors: Grimnes G. , Emaus N. , Cashman K.D. , Jorde R. 
Published: April 2017

SummaryObjectiveObservational studies have suggested positive associations between serum 25‐hydroxyvitamin D (25(OH)D) levels and muscular strength, balance and quality of life. Our aim was to examine whether high‐dose vitamin D supplementation would improve these measures as compared to standard‐dose vitamin D, as well as the possible muscular effects of single nucleotide polymorphisms (SNPs) in genes encoding vitamin D‐related enzymes.DesignA 12‐month randomized, double‐blind, controlled trial where the participants received daily elemental calcium (1000 mg) plus vitamin D3 (800 IU). In addition, the participants were randomized to receive either capsules with vitamin D3 (20 000 IU) or matching placebos to be taken twice a week.PatientsA total of 297 postmenopausal women with osteopenia or osteoporosis.MeasurementsMuscle strength (handgrip and knee extensor strength), balance (tandem test) and quality of life (EQ‐5D) were measured at baseline and after 12 months. The subjects were genotyped for SNPs related to vitamin D metabolism.ResultsOf the 297 included women, 275 completed the study. Mean serum 25(OH)D levels dramatically increased in the high‐dose group (from 64.7 to 164.1 nmol/L; P<.01), while a more moderate increased was observed in the standard‐dose group (from 64.1 to 81.8 nmol/L; P<.01). There was no significant difference between the groups in change in muscular strength, balance or quality of life over the intervention period. Polymorphisms in rs3829251 (located in the 7‐dehydrocholesterol reductase gene) were associated with muscle strength and treatment effects.ConclusionOne‐year treatment with high‐dose vitamin D had no effect on muscular strength, balance or quality of life in postmenopausal women with osteopenia or osteoporosis as compared to standard dose. The association between rs3829251 and muscle strength needs confirmation in other populations.