bluuebunny/crossref_metadata_2025_split huggingface dataset:
Fixing the Proprietary Cost Assumption in Discretionary Disclosure Models
Authors: Friedman Henry L. 
Published: October 2024

ABSTRACT
I present a critique of the common assumption of fixed proprietary costs in discretionary disclosure models, which are frequently used to motivate and interpret empirical analyses of voluntary disclosures in capital market settings (e.g., management guidance, segment performance, and major customers). In a fairly general model, proprietary costs that are fixed (i.e., independent of the disclosed information) are contradictory to their proprietary nature. To sustain informational independence requires either that the party (e.g., competitor) imposing proprietary costs on the disclosing firm is indifferent to the information or that the disclosing firm is indifferent to what the competitor/counterparty will do with the information. Either of these is inconsistent with a plain interpretation of proprietary disclosure costs, which arise precisely because of responses to disclosed information. I suggest that researchers should explicitly consider how the disclosed information will be used rather than derive predictions or interpret results based on information-insensitive proprietary costs.
JEL Classifications: D21; G32; M41.
Societal Trust and Modified Audit Opinions: International Evidence
Authors: Rezaee Zabihollah , Yang Donghe , Zhou Gaoguang , Zhou Jing , Zhu Xindong 
Published: October 2024

ABSTRACT
This study examines how societal trust influences auditors’ likelihood of issuing modified audit opinions. Analyzing cross-country data, we find that auditors in countries with high levels of societal trust are less prone to issue modified audit opinions. Specifically, our findings indicate that this effect is moderated by formal audit-related institutions, such as heightened auditor liabilities, the presence of Public Company Accounting Oversight Board (PCAOB) inspections, and a more advanced audit profession. These results are consistent even when applying a difference-in-differences (DiD) approach. Further analysis shows that the moderating impact of formal institutions is more pronounced for clients operating domestically, clients of non-Big N auditors, and auditors with long tenure. Overall, our findings highlight societal trust as a significant informal institution influencing auditor opinions, with a complex interplay between this trust and formal audit-related institutions. The study offers important implications for policy, practice, and future research.
Data Availability: Data are available from the public sources cited in the text.
JEL Classifications: M40; M41.
Auditor Perceptions, Reactions, and Responses to PCAOB Inspection Feedback
Authors: Tegeler Amy C. , Brown Veena L. , Downey Denise Hanes 
Published: October 2024

ABSTRACT
Guided by the performance feedback literature, we study PCAOB inspections as a nonstandard feedback event. We use an experiential questionnaire to collect and analyze perceptions, reactions, and responses to inspection feedback from 120 partners and managers subject to a recent PCAOB inspection. Despite varying perceptions, we find on average auditors perceive strong firm support but also that firms acquiesce to inspectors. Generally, the feedback source, inspectors, are perceived as professional, organized, and knowledgeable and auditors agree with the feedback message, perceiving it as consistent and well reasoned. We observe a range of auditor reactions (satisfaction with and motivated to use inspection feedback), responses at the engagement level (improvements to audit quality and inspection risk or impression management), and individual responses. Multivariate analyses show more positive feedback perceptions improve reactions, which enhance desirability of responses and are robust to considering the inspection outcome, offering insights for refining inspection interactions and processes.
Effect of Battery Level During Successive Charging Cycles on the Performance of Certified and Low-cost Uncertified Light-curing Units Available on E-commerce
Authors: Peres TS , Oliveira G , da Silva Sakamoto SP , da Silva Faria M , Carlo HL , Soares CJ 
Published: October 2024

SUMMARY

Objective:
To evaluate the influence of battery level on power (mW), emission spectrum (mW/cm2/ nm), and light distribution on the active tip (mW/ cm2) of certified (FDA/ANVISA) and low-cost uncertified light-curing units (LCUs) purchased through e-commerce.

Methods:
Seven LCUs, three certified: VALO Grand (Ultradent); Radii Xpert (SDI); and LED.B (Woodpecker); and four uncertified: 1 Sec; BS 300; LED curing light; and VAFU (VRN, AZDENT), were used. The LCUs were evaluated by calculating the power (mW) after each sequential five exposure cycles of 20 seconds and the emission spectrum (mW/cm2/nm) in the initial and final cycles, using an integrating sphere during three battery charging cycles. Beam profiling was used to check the light distribution on the LCU tip after every 50 exposure cycles until the battery fully discharged. Data were analyzed by linear regression between power and the number of exposure times (R2).

Results:
The certified LCUs VALO Grand (R2=0.005), LED.B (R2=0.02), and Radii Xpert (R2=0.09) and the uncertified LCU VAFU (R2=0.002) had no significant power reduction during the three battery charging cycles. The uncertified LCUs BS 300 (R2=0.87), 1 Sec (R2=0.60), and LED curing light (R2=0.83) showed significant power reduction, decreasing the emission spectrum (mW/cm2/nm) at the end of the battery charging cycle. The light distribution on the active tip across the level battery was modified significantly with successive exposure times.

Conclusions:
The certified LCUs (VALO Grand, Radii Xpert, and LED.B) and uncertified LCU (VAFU), maintained power, emission spectrum, and light distributions during the tested battery life cycles. Low-cost certified LCU LED.B exhibited inhomogeneous light concentrated at the center of the tip. Low-cost uncertified LCUs—BS 300, 1 Sec, and LED curing light—had significant power reductions during the battery cycles and increased inhomogeneous light distribution along the successive exposure times.
Impact of Battery Levels of a Cordless LED Curing Unit on Resin Cement under Varied Lithium Disilicate Thicknesses and Translucencies
Authors: de Azevedo MR , Pacheco RR , Qualhato LB , Dolenkei KK , Soares CJ , Raposo LH 
Published: October 2024

SUMMARY

Objectives:
This study aimed to evaluate the impact of battery levels on the emission of a multi-peak cordless LED light-curing unit (LCU) and the effect on the degree of conversion (DC) and Knoop hardness (KH) of a light-cure resin luting agent activated through varying lithium disilicate (LiS2) ceramic thicknesses and translucencies.

Methods:
High and low translucency LiS2 discs (IPS e.max Press HT and LT, respectively; shade A1) with thickness of 0.5, 1.0, 1.5, and 2.0 mm were fabricated. Resin luting agent specimens (Variolink Esthetic LC) were prepared and cured using a Bluephase G2 LCU at different battery levels (100%, 50%, and 10%) through the LiS2 ceramics. The transmitted irradiance was evaluated using USB4000 MARC, while FTIR and a microhardness tester assessed DC and KH, respectively. After ensuring homoscedasticity, the data wee analyzed using analysis of variance and Tukey HSD test (α=0.05).

Results:
The study found strong positive correlations between battery levels and irradiance, particularly with no ceramic interposition and through HT ceramics (R2=0.9471), although this correlation diminished with thicker HT (R2=0.7907) and LT ceramics (R2&lt;0.2980). Both battery levels and ceramic thickness significantly influenced transmitted irradiance (p&lt;0.0001), resulting in lower values with decreased battery levels and increased ceramic thicknesses (p&lt;0.0001). LT ceramics showed lower transmittance than HT. DC was significantly affected by both battery levels and ceramic thicknesses, with generally lower DC values except for LT ceramics at a 10% battery level (p&lt;0.0001). No significant differences in DC were observed between HT and LT translucencies (p=0.548). KH was higher in HT than LT ceramics at 100% and 50% battery levels, with thicker ceramics showing lower KH values at 10% battery level (p&lt;0.0001). Conclusion: Reduced battery levels in cordless LED curing units significantly affect the irradiance, degree of conversion, and hardness of light-curable resin luting agents. Maintaining battery levels above 50% is recommended for optimal performance. Thicker and more opaque ceramics significantly impacted incident irradiance. However, preserving radiant energy could potentially mitigate these limitations.
Analysis of Risk Factor Traffic Crashes and Implementation of Road Safety: A Systematic Literature Review
Authors: ST Adenan , Lubis Siti Rahmah Hidayatullah , Mardiana Dewi 
Published: October 2024

Introduction: Every year, RTA (Road Traffic Accident) kills roughly 1.19 million people globally and injures between 20 and 50 million people. The projected financial impact of these accidents is $518 billion per year, and numerous households suffer lifetime physical disability and mental trauma as a result of these fatal road accidents. This study aims to assess risk factors for traffic crashes and the implementation of road safety. Method: This research technique is a systematic literature review that examines 27 journal articles published between 2020 and 2024. The author used the Preferred Reporting Items for Systematic Reviews and Meta-analyses (PRISMA) 2020. Results: Most countries have established comparable policies, such as punishing illegal activity, regulating speed, increasing driving, helmet use, drinking and driving, and road safety education. The issues that remain include unsafe behavior still being violated by the community and a lack of awareness about the need for road safety implementation Conclusion: The government must consider acceptable tactics for educating people about the necessity of following traffic regulations, improving current policies, and utilizing technology to help prevent traffic accidents.

Pendahuluan: Setiap tahun, RTA (Kecelakaan Lalu Lintas Jalan) menewaskan sekitar 1,19 juta orang di seluruh dunia dan melukai antara 20 dan 50 juta orang. Dampak finansial yang diproyeksikan dari kecelakaan ini adalah $518 miliar per tahun, dan banyak rumah tangga menderita cacat fisik dan trauma mental seumur hidup sebagai akibat dari kecelakaan jalan yang fatal ini. Studi ini bertujuan untuk menilai faktor risiko kecelakaan lalu lintas dan penerapan keselamatan jalan. Metode: Teknik penelitian ini adalah tinjauan pustaka sistematis yang meneliti 27 artikel jurnal yang diterbitkan antara tahun 2020 dan 2024. Penulis menggunakan Preferred Reporting Items for Systematic Reviews and Meta-analyses (PRISMA) 2020. Hasil: Sebagian besar negara telah menetapkan kebijakan yang sebanding, seperti menghukum aktivitas ilegal, mengatur kecepatan, meningkatkan mengemudi, penggunaan helm, minum dan mengemudi, dan pendidikan keselamatan jalan. Permasalahan yang masih terjadi antara lain masih banyaknya perilaku tidak aman yang dilanggar oleh masyarakat serta kurangnya kesadaran terhadap perlunya penerapan keselamatan jalan. Kesimpulan: Pemerintah harus mempertimbangkan taktik yang dapat diterima untuk mendidik masyarakat tentang pentingnya mematuhi peraturan lalu lintas, meningkatkan kebijakan saat ini, dan memanfaatkan teknologi untuk membantu mencegah kecelakaan lalu lintas.
Niñeces de “pueblo” (Provincia de Buenos Aires, décadas de 1970-1980)
Authors: De Marco Celeste 
Published: October 2024

Este trabajo presenta un abordaje histórico sobre niñeces en espacios definidos desde una ruralidad circundante y omnipresente, aunque sin ser “del campo”. Las denominamos niñeces de “pueblo”. Situamos nuestra atención en General Belgrano, un partido de la cuenca del río Salado en provincia de Buenos Aires (Argentina), entre las décadas del setenta y ochenta. Con énfasis en la última dictadura militar (1976-1983), exploramos el modo en que dicho escenario delineó formas específicas de ser niño(a). Desde la memoria, reconstruimos diferentes escenas cotidianas donde los espacios recurrentes (escuela, calle, río Salado) son centrales para observar cómo las dinámicas sociales impregnaron la experiencia infantil, sin descuidar la impronta dictatorial que signó la etapa analizada. Enfatizamos en la relación con lo rural a través de los diferentes modos de imaginar, percibir o experimentar dicho espacio a partir de los vínculos o los afectos.Este trabajo presenta un abordaje histórico sobre niñeces en espacios definidos desde una ruralidad circundante y omnipresente, aunque sin ser “del campo”. Las denominamos niñeces de “pueblo”. Situamos nuestra atención en General Belgrano, un partido de la cuenca del río Salado en provincia de Buenos Aires (Argentina), entre las décadas del setenta y ochenta. Con énfasis en la última dictadura militar (1976-1983), exploramos el modo en que dicho escenario delineó formas específicas de ser niño(a). Desde la memoria, reconstruimos diferentes escenas cotidianas donde los espacios recurrentes (escuela, calle, río Salado) son centrales para observar cómo las dinámicas sociales impregnaron la experiencia infantil, sin descuidar la impronta dictatorial que signó la etapa analizada. Enfatizamos en la relación con lo rural a través de los diferentes modos de imaginar, percibir o experimentar dicho espacio a partir de los vínculos o los afectos.
Surgically managed incarcerated umbilical hernias in calves hold favorable prognosis: a retrospective analysis of 19 cases (2004–2021)
Authors: Plüss Jeanette , Nichols Sylvain , Marchionatti Emma 
Published: October 2024

Abstract

OBJECTIVE
To describe the clinical signs, surgical management, postoperative complications, and outcomes following herniorrhaphy in calves with incarcerated umbilical hernias.

METHODS
This was a retrospective case series. The electronic medical record databases of 2 veterinary teaching hospitals were searched to identify the records of calves that underwent herniorrhaphy for correction of irreducible umbilical hernias between January 1, 2004, and December 31, 2021. Data collected included signalment, medical history, results of clinical examination and laboratory testing, ultrasonographic and surgical findings (incarceration vs strangulation), postoperative complications, and outcome.

RESULTS
19 calves with incarcerated umbilical hernias underwent surgical correction. The incarcerated gastrointestinal tract was identified as the abomasum in 11 calves and jejunum in 8 calves. In 9 calves, the intraoperative identification of strangulation led to 4 intestinal resections and 4 partial abomasectomies, with 1 calf being euthanized intraoperatively. Postoperative complications were reported in 3 calves that underwent intestinal resection. Sixteen calves (84%) survived to discharge and had a median survival time of 1,995 days after surgery. No statistically significant differences were observed between calves with or without gastrointestinal tract strangulation in the short-term survival rate, survival time, or number of lactations after surgery.

CONCLUSIONS
This study demonstrated that herniorrhaphy for incarcerated umbilical hernias in calves is associated with a favorable prognosis. Postoperative complications are, however, more frequent in calves with strangulated gastrointestinal tract.

CLINICAL RELEVANCE
Surgical intervention for incarcerated umbilical hernias in calves generally yields a positive prognosis, particularly in the absence of gastrointestinal tract strangulation, highlighting the importance of timely diagnosis and treatment.
Emerging Echinococcus tapeworms: fecal PCR detection of Echinococcus multilocularis in 26 dogs from the United States and Canada (2022–2024)
Authors: Evason Michelle D. , Peregrine Andrew S. , Jenkins Emily J. , Lozoya Cecilia E. , Rund Lisa Langs , Weese J. Scott , Castro Pablo D. Jimenez , Leutenegger Christian M. 
Published: October 2024

Abstract

OBJECTIVE
To report quantitative PCR (qPCR) detection of Echinococcus multilocularis DNA in fecal samples from 26 dogs in the US and Canada.

ANIMALS
26 dogs with fecal samples submitted for parasite screening by qPCR.

CLINICAL PRESENTATION
Dog signalment, presenting concern, preventive care, and outcomes were obtained from the primary veterinarian via email or telephone, where available.

RESULTS
Echinococcus multilocularis was detected in 26 of 2,333,797 dog fecal samples by reference laboratory fecal qPCR surveillance between March 2022 and July 2024. Seventeen E multilocularis–detected samples were sequenced as European haplotypes (E3/E4). Taenia-type eggs were identified by zinc sulfate centrifugal flotation in 8 of 17 samples (47%). Dogs were from the US (n = 16) and Canada (10). Ten dogs had gastrointestinal signs (diarrhea) reported on initial presentation. Clinical history revealed that some dogs were receiving a monthly antiparasitic preventive in the 6-month period prior to sampling (n = 10) and had regular wildlife (rodent) exposure (13). Twenty-five dogs were subsequently confirmed to have received treatment with praziquantel for detected E multilocularis, and 25 of these dogs were qPCR negative 3 to 5 weeks after treatment.

CLINICAL RELEVANCE
Veterinary awareness of endemic risk regions for E multilocularis and its emergence in novel areas (Colorado, Nevada, Wyoming, Montana, Illinois, Washington, Idaho, Kansas, and Oregon) are key for One Health. Dogs can serve as sentinels for Echinococcus tapeworm risk, and detection of E multilocularis tapeworms in dogs through routine qPCR fecal screening can alert clinicians to zoonotic concern and common environmental exposure risk.
Non-Steroidal Anti-Inflammatory Drugs: What Is the Actual Risk of Chronic Kidney Disease? A Systematic Review and Meta-Analysis
Authors: Soliman Saeed , Ahmed Rabab Mahmoud , Ahmed Marwa Mostafa , Attia Abeer , Soliman Amin Roshdy 
Published: October 2024

Abstract
Background: Non-steroidal anti-inflammatory drugs (NSAIDs) are common cause of acute kidney injury, but chronic kidney disease (CKD) risk of NSAIDs is controversial. Prior systematic reviews are outdated with some methodological flaws. We conducted this systematic review to clarify the association between chronic NSAIDs use and occurrence and/or progression of CKD.
Methods: MEDLINE, Cochrane Library, Web of Science and Science direct were searched for observational and interventional studies from inception to May 2023. Qualitative synthesis was performed. The meta-analysis used pooled odds ratios (OR) and hazard ratios (HR) to estimate the association between chronic NSAID use and CKD occurrence or progression.
Results: Forty studies with a total of 1757118 participants were included in the systematic review; of them 39 studies were suitable for meta-analysis. 56% of our included studies were recent, published within the last 10 years. The meta-analysis revealed a significant association between chronic NSAIDs use and CKD occurrence and progression. The pooled odds ratio was 1.24 (95% CI: 1.11–1.39, p <0.001, I² = 91.21%), and the pooled hazard ratio was 1.50 (95% CI: 1.31–1.7, p <0.001, I² = 90.77%). The pooled hazard ratio (HR) for individuals with no CKD at baseline was 1.31 (95% CI, 1.26-1.40), while for those with preexisting CKD, the HR was significantly higher at 1.67 (95% CI, 1.38-2.02). The HR for individuals with no specific chronic disease was 1.6 (95% CI, 1.32-1.94). For populations with diabetes mellitus (DM) and/or hypertension (HTN), the HR was 1.35 (95% CI, 1.27-1.43), and for those with rheumatic disease, the HR was 1.36 (95% CI, 0.88-2.10).
Conclusions: Long-term NSAID use increases the risk of chronic kidney disease (CKD) occurrence and progression, especially in individuals with pre-existing CKD, who have a 67% risk compared to the general population’s 60%. A patient-centered approach for safe and effective pain management is crucial, with special caution for those with pre-existing CKD.
The Challenge of Energy Efficiency in Social Housing: An Evaluation of Envelope's Improvements and their Economic Effects
Authors: Barreto Patricia , Vieira Saul , Có Márcio Almeida , Muniz Pablo Rodrigues 
Published: October 2024

Objective: This study aims to propose a combination of modifications to the envelope of a Social Housing (SH) project and evaluate their impacts on thermal load reduction and cost increase, staying within the budgetary constraints.

Theoretical Framework: The Minha Casa Minha Vida Program (PMCMV) prioritizes architectural solutions focused on large-scale production and reduced unit costs, at the expense of environmental comfort and energy efficiency. However, efforts to raise the standards of habitability and quality of life are evident in the new 2023 program version and its regulations for new projects.

Method: This case study assesses the envelope classification of an SH project applied to 20 sets of construction modifications and 4 deployment orientations, using the Inmetro Normative Instruction for Building Energy Efficiency (INI-R). Thermal load reduction and cost increment analysis will be performed.

Results and Discussion: For each deployment orientation, the modifications that resulted in the greatest reduction in thermal load. This reduction ranged between 20% and 26.5% for the four orientations, with an additional cost ranging from 6% to 16%.

Research Implications: Energy efficiency measures, even if they entail higher costs, may provide economic benefits during the operation and maintenance phases of the properties within PMCMV standards.

Originality/Value: This study contributes to the dissemination of the simplified method of INI-R for envelope analysis in buildings and may influence improvements in public policies related to environmental quality in housing programs.
Low-intensity aerobic training reduces macrophages infiltration and improves morphological characteristics of soleus skeletal muscle from mdx mice
Authors: Antão Rosangela , Sigoli Emilly , Chesca Deise Lucia , Oliveira Passos de Araújo Tatiana , Cornachione Anabelle Silva 
Published: October 2024

Duchenne Muscular Dystrophy (DMD) is characterized by the absence of the dystrophin protein. The absence of this protein determines recurrent injuries in muscle tissue progressing to necrosis and generalized weakness, leading to the patient’s death due to respiratory and/or cardiac failure. There is no cure for DMD. However, some exercise programs could minimize the disease's progression. Low-intensity training has been used as a rehabilitation program for dystrophic muscles, although the effects are still unclear. This study aimed to analyze the effects of low-intensity aerobic training on the general morphological aspects of the skeletal muscle of mdx mice. Eighteen male mice were divided into three groups with six animals each: (mdx sedentary, mdx trained, and wild-type sedentary). The low-intensity training was performed on a treadmill running during the 37 sessions. After the experiments, the animals were euthanized, and the soleus muscle was excised for histological and immunofluorescence analyses. The training (37 sessions) showed an improvement intoning the morphological aspects of soleus mdx mice and a reduction of macrophage infiltration. The low-intensity training can minimize the inflammatory process and reverse morphological alteration in the soleus muscle of the mdx mice.