bluuebunny/crossref_metadata_2025_split huggingface dataset:
The impact of applying blockchain technology in the tax system: opportunities and challenges
Authors: Larikaman Maryam , Salehi Mahdi , Yaghubi Nour-Mohammad 
Published: September 2024

Purpose
This study aims to investigate blockchain technology (BT) and its opportunities and weaknesses in Iran's tax system; it addresses the opportunities and challenges of BT when incorporated into Iran's tax system.

Design/methodology/approach
The statistical population consists of all the employees and managers working in tax administration, and 674 participants were selected as the sample size via Cochran sampling. The partial least square tests are used to investigate the impact of the independent variable on dependent ones.

Findings
The results show that BT positively affects three components of tax, including value-added tax, tax on shipping goods and income tax. BT’s advantages and opportunities positively affect these taxation types, while its threats negatively affect the opportunities and challenges in Iran’s tax system; this study provides helpful insights and develops the knowledge. Furthermore, this is among the initiatives addressing BT’s opportunities and challenges in three discriminative taxation sectors, including value-added tax, tax on shipping goods and payroll tax.

Originality/value
Since no study has addressed BT’s opportunities and weaknesses in Iran’s tax system, it addresses the opportunities and challenges of BT when incorporated into Iran’s tax system.
Governance’s role in bank performance: cybersecurity committee assessment
Authors: Opuni-Frimpong Joseph , Adefunso Dzorka Modupeola , Boadi Isaac 
Published: September 2024

Purpose
This study aims to examine how the Bank of Ghana’s (BoG’s) directive on establishing a Cyber and Information Security Governance Committee (CISGC) affects banks’ financial performance (FP) and efficiency. The FP of banks is measured by return on assets (ROA) and return on equity (ROE), while efficiency is measured by operational costs to operating revenue (CIR). The study examines the CISGC’s cyber and IT expertise, committee size, meetings and female representation features.

Design/methodology/approach
Data from 20 universal banks in Ghana between 2019 and 2022 was used to examine the impact of the CISGC features on Bank FP and efficiency using generalized least squares regression and robustness test.

Findings
CISGC’s cyber and IT expertise has a positive impact on ROA, but no impact on ROE or CIR. Their size, meetings and female representation do not affect performance. This highlights the need for key measures to be instituted for effective cyber and information security governance.

Research limitations/implications
This study has several limitations. First, the scope was initially limited to universal banks in Ghana. Future studies should cover all banks operating in Ghana.

Practical implications
When forming the CISGC, banks should ensure that cybersecurity expertise is represented, and that female representation is considered. Additionally, given the ongoing evolution of cybersecurity threats, banks should ensure comprehensive digitization and robust cybersecurity safeguards.

Originality/value
To the best of the author’s knowledge, this study is the first to investigate how CISGC impacts bank performance in Ghana following the BoG’s Cyber and Information Security directive.
Revealing the nexus: financial development and environmental sustainability as remedies for corruption – A global perspective
Authors: Mehmood Waqas , Sharif Arshian , Aman-Ullah Attia 
Published: September 2024

PurposeThe purpose of the present study is to test the effect of financial development and environmental degradation on the control of corruption.Design/methodology/approachThis study used a dynamic approach known as system GMM to analyze annual data from 90 developed and developing countries over 24 years, from 1996 to 2020.FindingsThe present study shows a significantly negative relationship between financial development and control of corruption and a significantly positive relationship between environmental degradation and control of corruption. The result suggests that improvement in financial development may reduce control of corruption; however, reduction in environmental degradation may reduce control of corruption. The results are consistent across both developed and developing countries.Practical implicationsThe study’s findings have significant implications for financial institutions, governmental policy departments and environmental regulatory agencies. The policy outcomes are closely linked to the economic prosperity of countries. In general, developing countries can implement strategies to promote financial development and environmental regulations, even though they may temporarily tolerate corrupt activities. Conversely, developed nations may have differing implications from developing countries.Originality/valueThis study is different from the past literature as none of the studies have been conducted previously focusing on developed and developing countries’ financial development, environmental degradation and control of corruption.
A comprehensive analysis on coast side contact behaviour of thermoplastic gears against steel gear: a FEA approach
Authors: Vignesh S. , Johnney Mertens A. 
Published: September 2024

PurposeThe research paper comprehensively investigates the gear tooth deflection of standard thermoplastic gears with steel gear as the driver and driven companions. An accurate mapping of characteristic contact regions between the meshing gears was done, and the behaviour of the gear tooth in the premature and prolonged contact zones was studied.Design/methodology/approachThe study employs the finite element method to conduct a quasi-static 2D analysis of meshing gear teeth. The finite element model was created in AutoCAD and analysed using the ANSYS 19.1 simulation package.FindingsIn the polymer-polymer gear combinations, premature and prolonged contact primarily occurs along the addendum radii of meshing gears, whereas a novel contact phenomenon was observed in the coast side for polymer-metal and metal-polymer combinations, exhibiting a path perpendicular to the standard drive side contact. As well, the deflection of the tooth alters the load distribution across the interlocking gears, leading to a decrement in the root stresses.Originality/valueThe Lewis bending equation demonstrates that bending stresses depend solely on the applied load and the geometry of the tooth. It does not consider the effects of deflection. However, the computational results showed that the gear tooth deflection caused by different gear pair combinations also affects the bending stresses. The contact stresses observed in the polymer-polymer gear combination were observed to be within the material’s proportional limit. However, when a steel gear is paired with a polymer gear, the contact stresses exceed the proportional limit due to coast side contact.
Neutralization mechanism of human monoclonal antibodies against type B botulinum neurotoxin
Authors: Matsumura Takuhiro , Kitamura Mayu , Amatsu Sho , Yamaguchi Aki , Kobayashi Nobuhide , Yutani Masahiro , Fujinaga Yukako 
Published: September 2024

AbstractBotulism is a deadly neuroparalytic condition caused by the botulinum neurotoxin (BoNT) produced by Clostridium botulinum and related species. Toxin‐neutralizing antibodies are the most effective treatments for BoNT intoxication. We generated human monoclonal antibodies neutralizing type B botulinum neurotoxin (BoNT/B), designated M2 and M4. The combination of these antibodies exhibited a strong neutralizing effect against BoNT/B toxicity. In this study, we analyzed the mechanisms of action of these antibodies in vitro. M4 binds to the C‐terminus of the heavy chain (the receptor‐binding domain) and inhibits BoNT/B binding to neuronal PC12 cells. Although M2 recognized the light (L) chain (the metalloprotease domain), it did not inhibit substrate (VAMP2) cleavage in the cleavage assay. M2 increased the surface localization of BoNT/B in PC12 cells at a later time point, suggesting that M2 inhibits the translocation of the L chain from synaptic vesicles to the cytosol. These results indicate that M2 and M4 inhibit the different processes of BoNT/B individually and that multistep inhibition is important for the synergistic effect of the combination of monoclonal antibodies. Our findings may facilitate the development of effective therapeutic antibodies against BoNTs.
Land cover is the main driver of the distribution patterns of larval Odonata assemblages in freshwater wetlands of the Brazilian Pampa
Authors: Pires Mateus Marques , Dalzochio Marina Schmidt , Salvi Luana Carla , Sganzerla Cléber , Sahlén Göran , Périco Eduardo 
Published: September 2024

AbstractAquatic insects are key to wetland ecological functioning, and the distribution of amphibious insects such as Odonata jointly depends on environmental conditions in the aquatic and terrestrial settings. Therefore, untangling the relative effects of within‐wetland and landscape composition can help predict the responses of Odonata to environmental alterations in wetlands. Using data from 19 wetlands spanning over the southern Brazilian Pampa (center‐western Rio Grande do Sul state), we assessed the relative importance of water chemistry and land‐cover variables to the richness and composition of larval Odonata assemblages (and suborders Anisoptera and Zygoptera). Anisoptera richness decreased with pH and bare soil area. Water pH and areas of bare soil, mosaic of agricultural land use, and waterbodies land cover were the main drivers of Odonata and Zygoptera composition. Our results indicate that land cover is the main driver of the assemblage structure of larval Odonata, although a complex interplay of mechanisms associated with land conversion and water quality drive the distribution of larval Odonata in freshwater wetlands of the Brazilian Pampa. The major implication of our findings is that land cover modification is the major threat to Odonata distribution in Pampean wetlands, with potential impacts on the trophic structure and functioning of these ecosystems.
The impact of COVID restrictions on children with special educational needs in the early years: Evidence from educators' perspectives in Hong Kong
Authors: Jangbarwala Fatema Y. , Reichert Frank 
Published: September 2024

AbstractChildren with special educational needs (CSEN) in the early years have been identified as vulnerable to the pandemic restrictions. This study explored the lived experiences of educators teaching CSEN online in Hong Kong during the COVID‐19 school closures. Semi‐structured interviews with 21 educators revealed that educators perceived the prolonged school closures and online learning as adversely affecting CSEN's development. In educators' observations, during school closures and upon returning to school, CSEN's academic learning was less affected compared to CSEN's social skills. Still, educators found that some autistic children coped better than CSEN with other types of needs (e.g. with attention‐deficit hyperactivity disorder) in academic learning due to fewer classroom distractions and less social pressure. The insights from the educators provide key areas of focus for CSEN in the early years to recover from the aftermath of the pandemic and for future unforeseen school closures.
Can energy intensity, clean energy utilization, economic expansion, and financial development contribute to ecological progress in Iceland? A quantile‐on‐quantile KRLS analysis
Authors: Somoye Oluwatoyin Abidemi , Ayobamiji Awosusi Abraham 
Published: September 2024

AbstractGlobal challenges, such as the COVID‐19 impacts, climate crisis, and geopolitical tensions, have prompted economic transformations. These issues have led to macroeconomic data assuming non‐normal distributions, necessitating a nonlinear analytical approach. As a result, this study unveils the influence of energy intensity, renewable energy, economic growth, and financial development on carbon dioxide emissions in Iceland from 1995Q1 to 2020Q4 using the Quantile‐on‐Quantile Kernel‐Based Regularized Least Squares (QQKRLS) and Wavelets Quantile Correlation (WQC) methods. The QQKRLS results showed that energy intensity, renewable energy, and economic growth are negatively associated with carbon dioxide emissions across various quantiles, while financial development is positively linked with carbon dioxide emissions. Furthermore, the WQC outcomes confirm the results of the QQKRLS. In addition, in the short and medium term, financial development negatively affects carbon dioxide emissions across various quantiles, while in the long term, financial development positively influences carbon dioxide emissions. In light of the results gleaned from this study, Iceland should continue on its path of renewable energy investments, create policies that will completely decouple economic growth from carbon dioxide emissions, and ensure that the development of the financial system is funding clean energy activities. This provides a roadmap for sustainable economic and environmental development.
Robust characterisation of forest structure from airborne laser scanning—A systematic assessment and sample workflow for ecologists
Authors: Fischer Fabian Jörg , Jackson Toby , Vincent Grégoire , Jucker Tommaso 
Published: September 2024

Abstract

Forests display tremendous structural diversity, shaping carbon cycling, microclimates and terrestrial habitats. An important tool for forest structure assessments are canopy height models (CHMs): high resolution maps of canopy height obtained using airborne laser scanning (ALS). CHMs are widely used for monitoring canopy dynamics, mapping forest biomass and calibrating satellite products, but surprisingly little is known about how differences between CHM algorithms impact ecological analyses.

Here, we used high‐quality ALS data from nine sites in Australia, ranging from semi‐arid shrublands to 90‐m tall Mountain Ash canopies, to comprehensively assess CHM algorithms. This included testing their sensitivity to point cloud degradation and quantifying the propagation of errors to derived metrics of canopy structure.

We found that CHM algorithms varied widely both in their height predictions (differences up to 10 m, or 60% of canopy height) and in their sensitivity to point cloud characteristics (biases of up to 5 m, or 40% of canopy height). Impacts of point cloud properties on CHM‐derived metrics varied, from robust inference for height percentiles, to considerable errors in above‐ground biomass estimates (~50 Mg ha−1, or 10% of total) and high volatility in metrics that quantify spatial associations in canopies (e.g. gaps). However, we also found that two CHM algorithms—a variation on a ‘spikefree’ algorithm that adapts to local pulse densities and a simple Delaunay triangulation of first returns—allowed for robust canopy characterisation and should thus create a secure foundation for ecological comparisons in space and time.

We show that CHM choice has a strong impact on forest structural characterisation that has previously been largely overlooked. To address this, we provide a sample workflow to create robust CHMs and best‐practice guidelines to minimise biases and uncertainty in downstream analyses. In doing so, our study paves the way for more rigorous large‐scale assessments of forest structure and dynamics from airborne laser scanning.
Impact of robotic gastrectomy in patients with primary T3 or more advanced gastric cancer
Authors: Nishi Masaaki , Takasu Chie , Wada Yuma , Yoshikawa Kozo , Tokunaga Takuya , Nakao Toshihiro , Kashihara Hideya , Yoshimoto Toshiaki , Shimada Mitsuo 
Published: September 2024

AbstractBackgroundThe use of robotic surgery (RS) for gastric cancer (GC) has been rapidly increasing. However, the utility of RS for advanced GC (AGC), especially T3 or more AGC, is unclear.MethodsNinety patients who underwent curative upfront minimally invasive surgery (MIS) (D2 lymph node dissection) for fStage II or III GC were enrolled in this study. Among these patients, 68 underwent MIS for T3 or more AGC. Thirty‐six patients underwent RS, and 32 patients underwent laparoscopic surgery (LS). The short‐term and long‐term surgical outcomes were compared between the two groups.ResultsIn the T3 or more AGC cohort, there were no significant intergroup differences in the operative time or blood loss volume. The number of retrieved lymph nodes tended to be higher in the RS than LS group (38.5 vs. 33.0, p = .11). The drain amylase content on postoperative day 1 was significantly lower in the RS than LS group (243.5 vs. 521.0 IU/L, p < .01). The morbidity rate (Clavien–Dindo grade ≥2) was similar between the groups. There were no significant differences between the LS and RS groups in the 3‐year overall survival rate (80.7% vs. 74.5%, respectively; p = .95) or 3‐year disease‐free survival rate (75.0% vs. 69.7%, respectively; p = .95).ConclusionsRS for primary T3 or more AGC was safe and contributed to similar short‐term and long‐term outcomes compared with LS.
Rafoxanide negatively modulates STAT3 and NF‐κB activity and inflammation‐associated colon tumorigenesis
Authors: Pacifico Teresa , Stolfi Carmine , Tomassini Lorenzo , Luiz‐Ferreira Anderson , Franzè Eleonora , Ortenzi Angela , Colantoni Alfredo , Sica Giuseppe S. , Sambucci Manolo , Monteleone Ivan , Monteleone Giovanni , Laudisi Federica 
Published: September 2024

AbstractIn the colorectal cancer (CRC) niche, the transcription factors signal transducer and activator of transcription 3 (STAT3) and nuclear factor‐κB (NF‐κB) are hyperactivated in both malignant cells and tumor‐infiltrating leukocytes (TILs) and cooperate to maintain cancer cell proliferation/survival and drive protumor inflammation. Through drug repositioning studies, the anthelmintic drug rafoxanide has recently emerged as a potent and selective antitumor molecule for different types of cancer, including CRC. Here, we investigate whether rafoxanide could negatively modulate STAT3/NF‐κB and inflammation‐associated CRC. The antineoplastic effect of rafoxanide was explored in a murine model of CRC resembling colitis‐associated disease. Cell proliferation and/or STAT3/NF‐κB activation were evaluated in colon tissues taken from mice with colitis‐associated CRC, human CRC cells, and CRC patient‐derived explants and organoids after treatment with rafoxanide. The STAT3/NF‐κB activation and cytokine production/secretion were assessed in TILs isolated from CRC specimens and treated with rafoxanide. Finally, we investigated the effects of TIL‐derived supernatants cultured with or without rafoxanide on CRC cell proliferation and STAT3/NF‐κB activation. The results showed that rafoxanide restrains STAT3/NF‐κB activation and inflammation‐associated colon tumorigenesis in vivo without apparent effects on normal intestinal cells. Rafoxanide markedly reduces STAT3/NF‐κB activation in cultured CRC cells, CRC‐derived explants/organoids, and TILs. Finally, rafoxanide treatment impairs the ability of TILs to produce protumor cytokines and promote CRC cell proliferation. We report the novel observation that rafoxanide negatively affects STAT3/NF‐κB oncogenic activity at multiple levels in the CRC microenvironment. Our data suggest that rafoxanide could potentially be deployed as an anticancer drug in inflammation‐associated CRC.
Factors Associated With Screen Time Among Preschool Children in Lima, Peru
Authors: Yabiku‐Soto Kiomi , Saavedra‐Garcia Lorena , Guerra Valencia Jamee , Hernández‐Vásquez Akram , Diez‐Canseco Francisco 
Published: September 2024

ABSTRACTObjectiveThis study aims to identify factors associated with excessive screen time among preschoolers in Lima, Peru.MethodsCross‐sectional analysis from a 2019 panel study in Lima, Peru, was conducted focusing on women, aged 18 and above, who are mothers of 3‐ to 5‐year‐olds in mid‐high and mid‐low districts. There were two outcome variables: excessive TV and excessive electronic devices screen time, defined as ≥ 1 h of screen exposure for each one. Explored factors included the mother’s age, education and wealth index and the children’s age, sex, physical activity, day care attendance and ultra‐processed food consumption. Crude (cPR) and adjusted prevalence ratios (aPR) were estimated for the association between associated factors and excessive screen time using the GLM Poisson of with a logarithmic link.ResultsExcessive TV screen time and electronic devices prevalence was 74% and 36.9%, respectively. For TV screen time, a high wealth index (aPR 1.13; 95%CI: 1.03–1.23) and children’s age (aPR 1.18; 95%CI: 1.08–1.29 for 4 years, PR = 1.17; 95%CI: 1.07–1.28 for 5 years) were significant. For electronic devices, significant associations included mothers with more than 3 children (aPR 0.77; 95%CI: 0.62–0.96), being single (aPR 1.27; 95%CI: 1.01–1.58) and a high wealth index (aPR 1.38; 95%CI: 1.13–1.68). Furthermore, significant associations were found between excessive electronic device screen time and consumption of candies and chocolates (aPR 1.38; 95%CI: 1.08–1.77).ConclusionsSeven out of 10 preschool children exceeded the recommended television screen time. Certain characteristics of the children, their mothers and the family’s socio‐economic situation are related to excessive television screen time and excessive electronic device screen time.
Investigating the effects of Ginkgo biloba leaf extract on cognitive function in Alzheimer's disease
Authors: Zhu Cheng , Liu Jie , Lin Jixin , Xu Jiaxi , Yu Enyan 
Published: September 2024

AbstractAimsAlzheimer's disease (AD) is a neurodegenerative disorder with limited treatment options. This study aimed to investigate the therapeutic effects of Ginkgo biloba leaf extract (GBE) on AD and explore its potential mechanisms of action.MethodsKey chemical components of GBE, including quercetin, luteolin, and kaempferol, were identified using network pharmacology methods. Bioinformatics analysis revealed their potential roles in AD through modulation of the PI3K/AKT/NF‐κB signaling pathway.ResultsMouse experiments demonstrated that GBE improved cognitive function, enhanced neuronal morphology, and reduced serum inflammatory factors. Additionally, GBE modulated the expression of relevant proteins and mRNA.ConclusionGBE shows promise as a potential treatment for AD. Its beneficial effects on cognitive function, neuronal morphology, and inflammation may be attributed to its modulation of the PI3K/AKT/NF‐κB signaling pathway. These findings provide experimental evidence for the application of Ginkgo biloba leaf in AD treatment and highlight its potential mechanisms of action.
Featured Cover
Authors: Liu Yuhao , Li Kechen , Zhuang Weijie , Liang Lulu , Chen Xiangyi , Yu Dongsheng 
Published: September 2024

The cover image is based on the article Tetrahedral framework nucleic acid–based small‐molecule inhibitor delivery for ecological prevention of biofilm by Yuhao Liu et al., https://doi.org/10.1111/cpr.13678.
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