bluuebunny/crossref_metadata_2025_split huggingface dataset:
Tax Policy Expectations and Investment
Authors: Gallemore John , Hollander Stephan , Jacob Martin , Zheng Xiang 
Published: September 2024

ABSTRACTThis paper examines how firms’ tax policy expectations (TPE) evolve around and relate to their investment responses to changes in tax policy. Using a text‐based approach to measuring TPE, we find that two recent tax policy–changing events—namely, the 2016 U.S. presidential election and the enactment of the Tax Cuts and Jobs Act (TCJA)—spawned considerable between‐ and within‐firm variation in TPE, with aggregate time‐series patterns in TPE occasionally challenging prevailing assumptions in previous research. Further, we observe that event‐induced TPE relate to investment both before and in response to the TCJA's passage in 2017, with offsetting associations between its first and second moments, and that these TPE moderate the TCJA's intended investment‐stimulating effect. Furthermore, we document a difference between domestic and multinational firms in their TPE‐investment response, with the former (latter) more likely to adjust the level (shift the country location) of their investment. Overall, our findings support the idea that TPE can impact investment behavior in the face of a tax policy change and suggest that our methodology can be used by future research to incorporate TPE into analyses of tax policy effects.
FlavorDB2: An updated database of flavor molecules
Authors: Goel Mansi , Grover Nishant , Batra Devansh , Garg Neelansh , Tuwani Rudraksh , Sethupathy Apuroop , Bagler Ganesh 
Published: September 2024

AbstractFlavor is expressed through the interaction of molecules via gustatory and olfactory mechanisms. Knowing the pivotal role of flavor molecules in food and fragrances, the existence of a comprehensive repository becomes valuable. Such a repository encompasses the information of flavor molecules characterizing their flavor profile, chemical properties, regulatory status, consumption statistics, taste/aroma threshold values, reported uses in food categories, and synthesis. FlavorDB2 (https://cosylab.iiitd.edu.in/flavordb2/) is an updated database of flavor molecules with a user‐friendly interface consisting of 25,595 flavor molecules. Among these, 2254 flavor molecules are associated with 936 natural ingredients from 34 categories. This repository simplifies the search for flavor molecules and their associated attributes. This platform offers multifaceted applications, including food pairing. FlavorDB2 serves as a standard repository of flavor compounds for researchers, chefs, and fragrance industry.
Fuelling injustice? Safeguarding equity in anti‐fossil fuel norms
Authors: Nazareth Anisha , Shawoo Zoha , Verkuijl Cleo , van Asselt Harro 
Published: September 2024

AbstractThis article explores anti‐fossil fuel norms (AFFNs), which set behavioral standards for phasing out practices and processes across the fossil fuel supply chain. In recent years, AFFNs have emerged and become increasingly institutionalized in global climate governance. However, they remain contested and have not yet achieved widespread acceptance. Much of the contestation concerns the perceived equity of these norms. Drawing on insights from the literature on AFFNs and expert interviews, this article investigates equity‐related issues that arise in the context of four key AFFNs: phasing out coal‐fired power, phasing out oil and gas, ending public financing for fossil fuels, and reforming fossil fuel subsidies. We find that each of these norms is well placed to contribute to a shift away from a fossil fuel‐based economy. However, these norms are often framed in ways that do not account for the distributional impacts of this shift, which may lead to unintended and inequitable consequences. We conclude that AFFNs need to be developed and deployed to actively consider the needs of marginalized communities. Policymakers and non‐governmental organizations can work together to develop norms that prioritize addressing equity and distributional justice concerns in the transition away from fossil fuels.
Facing Inconvenient Truths When Teaching Financial Accounting*
Authors: Tinkelman Daniel 
Published: September 2024

ABSTRACTIntroductory financial accounting courses usually present accounting uncritically, as a useful aid to investment and lending decisions, while glossing over numerous long‐acknowledged theoretical and practical issues. This article describes these issues and suggests that students should be taught that accounting must fill both an accountability function and a decision‐support function. The tensions between these roles explain many otherwise anomalous features of accounting.
The association between adverse childhood experiences and alterations in brain volume and cortical thickness in adults with alcohol use disorder
Authors: Türkmen Cagdas , Tan Haoye , Gerhardt Sarah , Bougelet Emilie , Bernardo Maria , Machunze Noah , Grauduszus Yasmin , Sicorello Maurizio , Demirakca Traute , Kiefer Falk , Vollstädt‐Klein Sabine 
Published: September 2024

AbstractBackgroundPrevious studies have established a connection between adverse childhood experiences (ACE) and alcohol use disorder (AUD), both of which are associated with alterations in grey matter volume (GMV) and cortical thickness (CT). The current study aimed to assess the neurobiological impact of ACE specifically in the context of AUD, as well as the role of maltreatment type (i.e., abuse or neglect) and timing.MethodsStructural MRI data were collected from 35 adults with AUD (mean age: 40; 31% female) and 28 healthy controls (mean age: 36; 61% female). ACE were assessed retrospectively using the Childhood Trauma Questionnaire, and the Maltreatment and Abuse Chronology interview. Global and regional GMV and CT were estimated using voxel‐ and surface‐based morphometry.ResultsRelative to the healthy controls, the AUD group had significantly reduced CT in the left inferior frontal gyrus, left circular sulcus of the insula and subcentral gyrus and sulci (cluster C1), and in the central sulcus and precentral gyrus (cluster C2). Within the AUD group, a reduction of CT in cluster C1 was significantly associated with higher severity of ACE and AUD. Type and timing analyses revealed a significant association between higher levels of abuse at ages 13 to 15 and reduced CT in cluster C1 within the AUD group.ConclusionsIn adults with AUD, abuse experienced during early adolescence is associated with reduced CT in regions involved in inhibitory control, indicating the potential relevance of cognitive pathways in the association between ACE and AUD. Longitudinal studies are needed to confirm and expand upon current findings.
Comprehensive Postnatal Anatomical, Histological and Geometric Morphometric Analysis of Thymus Development in Dromedary Camels (Camelus dromedarius)
Authors: Amine Fares Mohamed , Tarek Khenenou , Eddine Rahmoun Djallal 
Published: September 2024

ABSTRACTThe thymus, a primary lymphoid organ, plays a critical role in T lymphocyte development and adaptive immunity. This study focuses on the anatomical, histological and geometric morphometric characteristics of the thymus in dromedary camels (Camelus dromedarius) during postnatal development. Thymus samples were collected from camels aged approximately 4, 8, 12 and 16 months. Using photogrammetry and 3D modelling, the samples were analysed to generate landmarks and conduct geometric morphometry with the 3D Slicer and ALPACA algorithm. Principal component analysis (PCA) was then performed to evaluate shape variations. Histologically, the samples underwent Haematoxylin and Eosin and Masson's trichrome staining. Image analysis using QuPath software quantified trabeculae, adipose tissue and Hassall's corpuscles. The results revealed significant anatomical and histological changes in the thymus across the different age groups. Notable variations in tissue composition and structural integrity were observed, with the PCA highlighting distinct morphometric patterns associated with age‐related development. These findings provide a deeper understanding of thymus maturation in dromedaries and offer valuable data for comparative anatomy and veterinary medicine. This comprehensive analysis enhances our knowledge of species‐specific immune development, with important implications for the health and resilience of these animals in arid environments.
Peri‐operative pain management in adults: a multidisciplinary consensus statement from the Association of Anaesthetists and the British Pain Society
Authors: El‐Boghdadly Kariem , Levy Nicholas A. , Fawcett William J. , Knaggs Roger D. , Laycock Helen , Baird Emma , Cox Felicia J. , Eardley Will , Kemp Harriet , Malpus Zoey , Partridge Andrea , Partridge Judith , Patel Anjna , Price Cathy , Robinson Joyce , Russon Kim , Walumbe Jackie , Lobo Dileep N. 
Published: September 2024

SummaryBackgroundNearly half of adult patients undergoing surgery experience moderate or severe postoperative pain. Inadequate pain management hampers postoperative recovery and function and may be associated with adverse outcomes. This multidisciplinary consensus statement provides principles that might aid postoperative recovery, and which should be applied throughout the entire peri‐operative pathway by healthcare professionals, institutions and patients.MethodsWe conducted a directed literature review followed by a four‐round modified Delphi process to formulate recommendations for organisations and individuals.ResultsWe make recommendations for the entire peri‐operative period, covering pre‐admission; admission; intra‐operative; post‐anaesthetic care unit; ward; intensive care unit; preparation for discharge; and post‐discharge phases of care. We also provide generic principles of peri‐operative pain management that clinicians should consider throughout the peri‐operative pathway, including: assessing pain to facilitate function; use of multimodal analgesia, including regional anaesthesia; non‐pharmacological strategies; safe use of opioids; and use of protocols and training for staff in caring for patients with postoperative pain.ConclusionsWe hope that with attention to these principles and their implementation, outcomes for adult patients having surgery might be improved.
PMEL p.L18del associates with beef quality of Kumamoto sub‐breed of Japanese Brown cattle
Authors: Yamashita Taito , Hatakeyama Toko , Hashimoto Syun , Inenaga Toshiaki , Kashimura Atsushi , Matsumoto Hirokazu 
Published: September 2024

AbstractJapanese Brown cattle is the second most popular breed among Wagyu breeds and raised mainly in Kumamoto and Kochi Prefectures. Typical coat color of the Kumamoto sub‐breed is solid brown, but individuals with diluted coat color are sometimes born. We previously detected four SNPs in PMEL gene and identified p.L18del as the causative polymorphism of this diluted phenotype. The current study examined the association between the SNPs in PMEL gene and carcass traits of the Kumamoto sub‐breed. Our association analysis revealed that p.L18del had significant effects on BMS (p = 0.0263), meat brightness (p = 0.0179), meat firmness (p = 0.0102), and meat texture (p = 0.0252) and that del allele of this SNP might be useful to improve these carcass traits.
Impaired microvascular function in patients with sickle cell anemia and leg ulcers improved with healing
Authors: Catella Judith , Turpin Etienne , Connes Philippe , Nader Elie , Carin Romain , Martin Marie , Rezigue Hamdi , Nougier Christophe , Dargaud Yesim , Josset‐Lamaugarny Audrey , Dugrain Justine , Marano Muriel , Leuci Alexandre , Boisson Camille , Renoux Celine , Joly Philippe , Poutrel Solène , Hot Arnaud , Guillot Nicolas , Fromy Berengère 
Published: September 2024

SummaryLeg Ulcer (LU) pathophysiology is still not well understood in sickle cell anaemia (SCA). We hypothesised that SCA patients with LU would be characterised by lower microvascular reactivity. The aim of the present study was to compare the microcirculatory function (transcutaneous oxygen pressure (TcPO2) on the foot and laser Doppler flowmetry on the arm) and several blood biological parameters between nine SCA patients with active LU (LU+) and 56 SCA patients with no positive history of LU (LU−). We also tested the effects of plasma from LU+ and LU− patients on endothelial cell activation. We observed a reduction of the TcPO2 in LU+ compared to LU− patients. In addition, LU+ patients exhibited lower cutaneous microvascular vasodilatory capacity in response to acetylcholine, current and local heating compared to LU− patients. Inflammation and endothelial cell activation in response to plasma did not differ between the two groups. Among the nine patients from the LU+ group, eight were followed and six achieved healing in 4.4 ± 2.5 months. Among thus achieving healing, microvascular vasodilatory capacity in response to acetylcholine, current and local heating and TcPO2 improved after healing. In conclusion, microcirculatory function is impaired in patients with LU, and improves with healing.
Integrating Patients Into Programmes to Address the Allergy Knowledge Practice Gap
Authors: Warner John O. , Spitters Sophie Jacoba Irma Maria 
Published: September 2024

ABSTRACTThere is a wide gap between the first publication of new treatments with efficacy and their successful application in clinical practice. In many respects, the management of allergic diseases is a good exemplar of the knowledge/practice gap. It was assumed that systematic reviews and publication of guidelines would ensure timely delivery of effective care, but this has not proved to be the case. While there are many reasons to explain shortcomings in healthcare delivery, the lack of patient and carer involvement in the planning of research, evidence review, guideline development and guideline implementation is most compelling. To achieve adherence to evidence‐based guidelines consistently across all levels of the health service requires the implementation of integrated care with clear pathways through which patients can navigate. Quality improvement methodology could be employed to plan and implement integrated care pathways (ICPs). There is evidence that ICPs achieve improved outcomes for acute hospital‐based interventions, but less work has focussed on long‐term conditions where more diverse agencies are involved. At all stages, stakeholder representation from the full range of healthcare professionals, patients, their families, social services, education, local government and employers must be involved. In this article we review the step‐wise and iterative process by which knowledge is implemented into practice to improve patient experience and outcomes We argue how this process can benefit from the involvement of patients and their carers as equal partners, and we discuss how different initiatives have involved patients with allergic diseases. There currently is a gap in evidence that links patient involvement to improved outcomes. We recommend the use of the Core Outcome Sets (COS) and Patient Reported Experience Measures (PREMS) which have been developed for allergic diseases to monitor the effects of implementation research and the impact of patient and carer involvement on outcomes.
A hypothalamus‐lateral periaqueductal gray GABAergic neural projection facilitates arousal following sevoflurane anesthesia in mice
Authors: Wang Dan , Bao Chang , Wu Huimin , Li Jiannan , Zhang Xinxin , Wang Sa , Zhou Fang , Li Huiming , Dong Hailong 
Published: September 2024

AbstractBackgroundThe lateral hypothalamus (LHA) is an evolutionarily conserved structure that regulates basic functions of an organism, particularly wakefulness. To clarify the function of LHAGABA neurons and their projections on regulating general anesthesia is crucial for understanding the excitatory and inhibitory effects of anesthetics on the brain. The aim of the present study is to investigate whether LHAGABA neurons play either an inhibitory or a facilitatory role in sevoflurane‐induced anesthetic arousal regulation.MethodsWe used fiber photometry and immunofluorescence staining to monitor changes in neuronal activity during sevoflurane anesthesia. Opto‐/chemogenetic modulations were employed to study the effect of neurocircuit modulations during the anesthesia. Anterograde tracing was used to identify a GABAergic projection from the LHA to a periaqueductal gray (PAG) subregion.Resultsc‐Fos staining showed that LHAGABA activity was inhibited by induction of sevoflurane anesthesia. Anterograde tracing revealed that LHAGABA neurons project to multiple arousal‐associated brain areas, with the lateral periaqueductal gray (LPAG) being one of the dense projection areas. Optogenetic experiments showed that activation of LHAGABA neurons and their downstream target LPAG reduced the burst suppression ratio (BSR) during continuous sevoflurane anesthesia. Chemogenetic experiments showed that activation of LHAGABA and its projection to LPAG neurons prolonged the anesthetic induction time and promoted wakefulness.ConclusionsIn summary, we show that an inhibitory projection from LHAGABA to LPAGGABA neurons promotes arousal from sevoflurane‐induced loss of consciousness, suggesting a complex control of wakefulness through intimate interactions between long‐range connections.
Economic burden of pelvic sepsis after anastomotic leakage following rectal cancer surgery: A retrospective cost‐of‐illness analysis
Authors: Wienholts Kiedo , Nijssen David J. , Sharabiany Sarah , Postma Maarten J. , Tanis Pieter J. , Laméris Wytze , Hompes Roel 
Published: September 2024

AbstractAimAnastomotic leakage following rectal cancer surgery remains a challenging complication, with a nonhealing rate of approximately 50% at 1 year. Pelvic sepsis may require tertiary treatment that encompasses additional admissions, extensive surgery and other types of interventions. The aim of this study is to analyse the financial burden of pelvic sepsis in a tertiary hospital.MethodFrom 2010 until 2020, all patients referred to a tertiary centre for pelvic sepsis after low anterior resection for rectal cancer were prospectively registered and retrospectively reviewed. The cost analysis adhered to Dutch National Healthcare Institute guidelines and covered hospital‐imposed medical costs from salvage surgery to the last registered intervention, adjusted for inflation and priced in euros.ResultsThis analysis included 126 patients, with an average total cost per patient of €31 131. Salvage surgery accounted for €21 326, with an additional €9805 for reinterventions and readmissions. Salvage surgery comprised nonrestorative surgery in 48% and restorative salvage surgery in the remaining cases. Length of hospital stay averaged 9.6 days on the general ward and 0.8 days in the intensive care unit. Common reinterventions included endoscopic vacuum sponge changes (n = 153), stoma closures (n = 59) and radiological abscess drainages (n = 51). Total costs did not differ significantly between nonrestorative surgery and restorative surgery (mean = €31 950 vs. €30 362, respectively; p = 0.893).ConclusionTreating pelvic sepsis after rectal cancer resection in a tertiary hospital carries a substantial economic burden, averaging €31 131 per patient, and this work helps to quantify the potential economic impact of innovative care to reduce anastomotic leakage.
1109. Metrosideros boninensis (Hayata ex Koidz.) Tuyama
Authors: Mochizuki Ko , Yoneda Kaoru , Yamanaka Masumi 
Published: September 2024

SummaryWe illustrate Metrosideros boninensis (Hayata ex Koidz.) Tuyama endemic to the Chichijima Island group of Ogasawara (Bonin) Islands with a detailed description and photographs of its natural habitat. Its pollination biology is discussed in relation to its floral traits with photographs of the pollinators.
Responses to Livelihood Precarity in Dryland India: Diversifying Out of Agrarian Distress
Authors: Karamchedu Ambarish 
Published: September 2024

ABSTRACTScholars of critical agrarian political economy see agriculture in liberalization‐era India as a form of disguised unemployment, part of wider agrarian distress. This article engages with literature differentiating the class/caste responses to agrarian and non‐farm livelihood distress in India to understand the different diversification options that households have available. The article draws on research carried out in a village in dryland, Bt cotton‐dependent Telangana in south India to show these variegated practices. While Other Backward Caste households invested in livestock to cope with heavy Bt cotton investments and losses, Scheduled Caste households focused on the educated rural youth, relying on their non‐farm wage labour in jobs such as taxi driving. Despite rural–urban migration and higher levels of education, under/unemployment remains persistent for rural youth. In this context, Ryuthu Bandhu, a cash transfer programme pioneered in Telangana in 2018, proved crucial for rural livelihood survival in the study village, contributing up to 22 per cent of annual household incomes. However, negative average net incomes across all households show that attempts to diversify out of distress have been largely unsuccessful.
Qualitative study exploring the experiences of sexual dysfunction in premenopausal women with type 1 diabetes
Authors: Hashim Rahab , Forde Rita , Parsons Judith , Ausili Davide , Forbes Angus 
Published: September 2024

AbstractAimsTo explore the sexual experiences and interactions of women with type 1 diabetes to explicate an understanding of the impact of diabetes on women's sexual function. The study was conducted as part of a wider project to develop a patient‐reported outcome measure to assess sexual dysfunction (SD) in premenopausal women with type 1 diabetes.MethodsA qualitative study using face‐to‐face and virtual semi‐structured interviews was conducted with premenopausal women with type 1 diabetes who have had some difficulties related to sexual functioning. Participants were recruited from two National Health Services (NHS) sites in the UK and from social media platforms. The data were analysed to generate themes using Framework Analysis approach.ResultsEighteen women, aged 22–49, were interviewed (NHS sites n = 13; online n = 5). Five themes related to women experiences of SD were identified, these were; initiation of sexual activity, sexual confidence, sexual enjoyment, sexual engagement and sexual desire.ConclusionsSD in women with type 1 diabetes is a complex phenomenon impacting their experiences and quality of life. SD is related to multiple interacting biopsychosocial factors related to diabetes, including blood glucose levels, diabetes treatments, technologies and complications. A targeted measure of SD for women with type 1 diabetes specifically would allow for these factors to be assessed routinely in clinical care.