bluuebunny/crossref_metadata_2025_split huggingface dataset:
Modeling the relationship between leverage and firm performance: a threshold analysis using the PSTR model
Authors: Omri Neji Al-Eid , Neffati Nizar , Guenichi Hassan 
Published: September 2024

PurposeThe relationship between leverage and firm performance has been a subject of great interest to researchers, but the empirical findings are, at best, mixed. Against this background, we attempt to investigate this controversial issue by hypothesizing the nonlinearity of this relationship. Specifically, we aim to determine whether there exists an optimal threshold of firm size above which increasing levels of debt stop undermining (or start enhancing) firm performance.Design/methodology/approachOur study uses a nonlinear modeling specification, that is, the Panel Smooth Transition Regression (PSTR) model proposed by González et al. (2005). This model is a fixed-effects panel that accounts for cross-country heterogeneity and time variability, while also allowing for smooth transitions between a limited number of “extreme regimes.”FindingsThe study reveals a statistically significant negative relationship between leverage and firm performance for firms below size thresholds. But after exceeding these thresholds, firms can experience a substantial increase in accounting and financial performance.Originality/valueThe authors offer novel insights into the contingent role played by firm size on the capital structure–performance nexus. To our knowledge, few studies have delved into the threshold effects of leverage on firm performance. The threshold firm size level can be considered, therefore, as a benchmark for firms in optimizing their capital structure. From this perspective, small-sized firms are invited to prioritize internal financing to avoid the detrimental impact of depts on their performance. However, large-sized firms may find it advantageous to leverage external financing through debt in order to potentially enhance their performance.
An autoethnographic reflection on accounting rituals in a turbulent environment
Authors: Dar Mohit , Cordery Carolyn , De Loo Ivo , Manochin Melina 
Published: September 2024

Purpose
This paper aims to examine the lived experiences of a professional accountant, exploring how he navigated the complexity of change in specific accounting processes in the UK housing association (HA). Using an autoethnographic approach, the authors seek to relate individual and collective insights into the changing of social housing organisational processes.

Design/methodology/approach
This autoethnographic account draws on participant and participant-observer reflections, as well as several materials maintained by the professional accountant, from a turbulent period in UK social housing. These data are analysed abductively, where the HA was perceived to be a constellation of ritual activities that underpinned a working community.

Findings
The professional accountant, who is one of the authors, sought to transform HA’s finance function to be “World-class”. Among others, allegedly outdated accounting processes in the HA seemed to require radical change to enable quicker yet more financially substantiated decision-making. Office rituals facilitated the associated accounting process changes by drawing on camaraderie and team/family bonding, which became amenable to new (accounting) rituals. However, the change process was complex and may well have undermined the existing camaraderie in the finance team. The paper reflects on this, with the professional accountant looking back on his actions within the HA after he had left the HA and had entered academia.

Originality/value
This study demonstrates the potential of autoethnographic reflections in accounting research when accounting is seen as ritualised activity. Hence, abductively, the reflection is theorised through the notion of “ritual” and its antecedent, “liminality”. This autoethnographic narrative may serve as an aid for others who may also face turbulent periods which require navigating change, while they experience personal struggles relating to this change.
A dual‐porosity model incorporating uniaxial stress effect and its application in wave velocity estimation with well‐logging data
Authors: Li Jiayun , Zong Zhaoyun , Chen Fubin 
Published: September 2024

AbstractThe elastic properties and wave propagation of porous rocks are sensitive to the stress variation. The existing theories mainly focus on the impacts of effective stress, confining and pore pressures. The physics of uniaxial stress effect on rock elasticity and wave propagation is seldom well studied, although the uniaxial stress case is frequently encountered in several scenarios, such as the laboratory loading and the subsurface tectonic deformation. Therefore, we propose a new dual‐porosity model to describe the effect of uniaxial effective stress on elastic properties of dry porous rocks, based on the Palmer equation and Shapiro dual‐porosity model. The Gurevich squirt‐flow model is then incorporated to model the dispersion and attenuation of wave velocities of fluid‐saturated porous rocks. Modelling results show that the increase of uniaxial effective stress inflates the P‐ and S‐wave velocities along the stress direction until the velocities asymptotically reach their maximum values within the elastic limit. However, the relevant wave dispersion and attenuation gradually decline with the elevating stress possibly due to the gradual closure of cracks. The effect of viscosity, fluid modulus and crack aspect ratio on wave dispersion is investigated in detail as well. By comparing our model to the published laboratory ultrasonic measurements, we confirm the validity of our model. Furthermore, our dual‐porosity model is used to establish a rock‐physics approach to estimate the wave velocities with the well‐logging data. The well‐logging examples show the reasonable agreement between the predicted results and real data, illustrating the feasibility of our approach.
Vulnerability segmentation is vital to hydraulic strategy of tropical–subtropical woody plants
Authors: Huang Dong‐Liu , Zhang Feng , Qie Ya‐Dong , Wang Yong‐Qiang , Wan Chun‐Yan , Yu Jun‐Rui , Zhang Jun , Gan Jing‐Xi , Zhu Shi‐Dan 
Published: September 2024

Abstract

The vulnerability segmentation hypothesis proposes that the hydraulic function of expensive stems can be protected by sacrificing cheap leaves, which has been proven to be a key strategy to survive drought for woody species from arid regions. Climate change has caused increasing severe droughts in relatively humid tropical‐subtropical forests. However, whether vulnerability segmentation (measured as the differences in embolism resistance between stem and leaf; P50leaf–stem) plays a role in the hydraulic strategy of tropical‐subtropical woody plants remains unclear.

We investigated 12 key hydraulically related traits of stems and leaves (i.e. cavitation resistance, water potential, safety margin, vulnerability segmentation, leaf‐sapwood area ratio and water use efficiency) and mortality rates for 130 dominant woody species from six forest types with a range of aridity index in tropical–subtropical China. Our main objectives were to: (1) build a stem‐leaf hydraulic framework and capture the key hydraulic traits, (2) compare the hydraulic strategies of different forest types and functional groups and (3) elucidate the influence of environmental factors and hydraulic traits on mortality rate.

Trait network analysis revealed close relationships among stem and leaf hydraulic traits, where cavitation resistance, turgor loss point and P50leaf–stem were the key traits. In general, a larger P50leaf–stem was associated with lower minimum water potential, leaf hydraulic safety margin and leaf‐sapwood area ratio but higher wood density, stem hydraulic safety margin and water use efficiency. Tropical forest (high aridity) had higher leaf embolism resistance, P50leaf–stem, wood density and water use efficiency than subtropical forest (low aridity), while shrubs showed higher leaf embolism resistance and more negative turgor loss point than trees. However, stem‐leaf hydraulic strategy did not differ significantly between evergreens and deciduous. Both aridity index and hydraulic traits affect species mortality. Particularly, P50leaf–stem was a good predictor of drought‐induced mortality in tropical forests.

Synthesis. Our results recommend that vulnerability segmentation should be incorporated into the hydraulic strategy of tropical–subtropical woody plants to explore their drought response to future climate change.
Prisoners in the emergency department: Lessons from a recent inquest
Authors: Kelly Anne‐Maree 
Published: September 2024

AbstractThe recent coronial finding in Victoria into the death of Joshua (Josh) Kerr highlights some of the challenges of treating patients who are in custody and under the supervision of custodial staff (prison officers or police) in the ED. Issues include ED clinicians' duty of care, roles and responsibilities of ED staff and custodial staff and the need for processes that facilitate collaboration and communication between ED clinicians and custodial staff.
Organizational predictors of employability and the moderating impact of boundaryless career attitude: A multi‐wave study among Italian employees
Authors: Lo Presti Alessandro , Van der Heijden Beatrice , De Rosa Assunta 
Published: September 2024

AbstractDrawing on the Resource‐Based View (RBV) of the firm and the Human Resource Architecture (HRA) model, this study aimed to overcome the agency perspective in scholarly work on employability, and to extend prior research by considering the role of organizational resources and career attitudes for its development. In particular, we examined the mediating role of perceived organizational support for competency development (POSCD) on the association between (perceived) employability culture and self‐perceived employability, also considering boundaryless career attitude (BCA) as a moderator. We sampled 422 Italian employees across two‐time points over a period of four months, and we analyzed results by means of multi‐group structural equation modeling. We found that POSCD fully mediated the association between (perceived) employability culture and self‐perceived employability. As for moderation effects, the association from POSCD to employability was positive only at lower BCA values, impacting on the mediated effect of employability culture. Our findings contribute to the RBV of the firm by highlighting the importance of aligning the organizational culture with concrete actions (i.e., POSCD) to enhance employability. Moreover, by highlighting the moderating role of BCA, we contribute to the HRA model by suggesting that organizations should also take into account employees' differences as regards their career attitudes. As for the employability literature, we stressed the predictive role of contextual factors (e.g., POSCD) hence counterpoising the predominant agency perspective. Our study offers implications for HR practices, advocating tailored competency development that considers individual career attitudes and emphasizes the importance of developing an organizational culture that supports employee involvement and growth, hence suggesting that both horizontal and vertical integrations are needed for delivering beneficial HR bundles.
Development and acceptability of a decision‐aid for food allergy oral immunotherapy in children
Authors: Anagnostou Aikaterini , Abrams Elissa M. , Carver Melanie , Chan Edmond S. , Eftekhari Sanaz , Greiwe Justin , Jaffee Hannah , Lieberman Jay A. , Mack Douglas P. , Mustafa S. Shahzad , Shaker Marcus S. , Stukus David , Wang Julie , Greenhawt Matthew 
Published: September 2024

AbstractBackgroundLimited decision‐support tools are available to help shared decision‐making (SDM) regarding food oral immunotherapy (OIT) initiation. No current tool covers all foods, forms, and pediatric ages for which OIT is offered.MethodsIn compliance with International Patient Decision Aid Standards criteria, this pediatric decision‐aid comparing OIT versus avoidance was developed in three stages. Nested qualitative data assessing OIT decisional needs were supplemented with evidence‐synthesis from the OIT literature to create the prototype decision‐aid content. This underwent iterative development with food allergy experts and patient advocacy stakeholders until unanimous consensus was reached regarding content, bias, readability, and utility in making a choice. Lastly, the tool underwent validated assessment of decisional acceptability, decisional conflict, and decisional self‐efficacy.ResultsThe decision‐aid underwent 5 iterations, resulting in a 4‐page written aid (Flesch–Kincaid reading level 6.1) explaining therapy choices, risks and benefits, providing self‐rating for attribute importance for the options and self‐assessment regarding how adequate the information was in decision‐making. A total of n = 135 caregivers of food‐allergic children assessed the decision‐aid, noting good acceptability, high decisional self‐efficacy (mean score 85.9/100) and low decisional conflict (mean score 20.9/100). Information content was rated adequate and sufficient, the therapy choices wording balanced, and presented without bias for a “best choice.” Lower decisional conflict was associated with caregiver‐reported anaphylaxis.ConclusionsThis first pediatric OIT decision‐aid, agnostic to product, allergen, and age has good acceptability, limited bias, and is associated with low decisional conflict and high decisional self‐efficacy. It supports SDM in navigating the decision to start OIT or continue allergen avoidance.
Association of early post‐transplant hyperglycaemia and diabetes mellitus on outcomes following heart transplantation
Authors: Muir Christopher A. , Kuang William , Muthiah Kavitha , Greenfield Jerry R. , Raven Lisa M. 
Published: September 2024

AbstractAimsEarly post‐transplant hyperglycaemia (EPTH) and post‐transplant diabetes mellitus (PTDM) are common following solid organ transplantation and may be associated with adverse outcomes. We studied the prevalence of EPTH and cumulative 5‐year prevalence of PTDM in a modern cohort of heart transplant recipients who were free from diabetes at baseline as well as the association of EPTH, PTDM and pre‐transplant T2DM with adverse transplant‐related outcomes.MethodsRetrospective cohort study of heart transplant recipients followed for 5 years at a single centre in Sydney, Australia.ResultsA total of 141 patients were included, of whom 25 had pre‐existing type 2 diabetes mellitus (T2DM) and 116 were free from diabetes at baseline. In patients without pre‐existing T2DM, 88 of 116 (76%) experienced EPTH, which was associated with higher rates of acute rejection and hospitalizations, and lower 5‐year survival. PTDM developed in 45 of 116 (39%) patients, all of whom had experienced EPTH. Both PTDM and pre‐existing T2DM were associated with increased rates of graft rejection and hospitalization, and greater than three‐fold increased likelihood of death compared to patients that remained free from diabetes.ConclusionEPTH and PTDM are highly prevalent following cardiac transplantation. EPTH develops within days of transplant and is strongly associated with progression to PTDM. Pre‐existing T2DM, PTDM and EPTH are associated with greater hospitalization, increased episodes of rejection and worse 5‐year survival compared to patients who remained free from diabetes during follow‐up.
Political regime and income (re)distribution—Panel data analysis in 126 countries
Authors: Parsons Brandon , Naghshpour Shahdad 
Published: September 2024

AbstractThe study analyzes the relationship between the political regime and income (re)distribution. The unbalanced panel has 126 countries from 1988 to 2021, which is subdivided by Organization for Economic Co‐operation and Development (OECD) membership. In non‐OECD countries, the study finds that more democratic regimes and movements toward democracy on the political regime spectrum are associated with (1) increases in the market Gini coefficient, (2) increases in the net Gini coefficient, and (3) less absolute income redistribution. This suggests that democratic transitions may lead to greater income inequality, and these transitions do not necessarily correspond with more aggressive redistributive policies. In OECD countries, the political regime has an insignificant relationship with Gini coefficients and absolute income redistribution. The findings are robust to two political regime measures, namely, Polity5 and International Country Risk Guide, and multiple econometric models (e.g., Ordinary Least Squares, Fixed Effects, Generalized Least Squares, and Generalized Method of Moments). The study also explores the role of regime longevity, government stability, and institutional strength on income (re)distribution. Although the results are mixed, many models find that government stability and institutional strength are often associated with a decrease in Gini coefficients.
Optimizing healthcare data quality with optimal features driven mutual entropy gain
Authors: Singh Sushil Kumar , Chauhan Shailendrasinh , Alsafrani Abdulrahman , Islam Muhammad , Sherazi Hammad I. , Ullah Inam 
Published: September 2024

AbstractIn the dynamic domain of healthcare data management, safeguarding sensitive information while ensuring data efficiency is always of the highest priority. Healthcare data are frequently mishandled, posing significant risks. This research offers a new network that assesses the quality of visual data using robust features‐driven Mutual Entropy Gain (MEG). The proposed network addresses a critical gap in healthcare data management, significantly enhancing patient data security and operational efficiency in medical institutions. Our method begins with a thorough empirical investigation to find the optimal intermediate features for network input. We incorporate both distance entropy and probability entropy adopted and normalized in MEG, resulting in a comprehensive healthcare data quality evaluation. The results show that the network can distinguish between high‐quality and low‐quality data based on information content. Furthermore, our assessment reveals a large performance discrepancy between high and low‐quality data, even with variable datasets. Notably, using only half of the data achieves commendable accuracy when compared with using the complete dataset, demonstrating possible efficiency gains. This breakthrough has far‐reaching implications for healthcare providers, potentially reducing data storage costs, accelerating data processing times, and minimizing the risk of data breaches. In essence, our proposed network enhances efficiency and security in healthcare data and adapts to the evolving landscape of convergence ICT, paving the way for more robust, cost‐effective, and secure healthcare information systems that can significantly improve patient care and operational outcomes.
Teachers' perceptions and implementations of global Englishes and Frenches in language classrooms
Authors: Chavoshan Ida , Kaloustian Talar , Wells Brett David 
Published: September 2024

AbstractAn important first step to globalizing and decentralizing foreign language education is to clarify current language teachers' perceptions of language varieties and how these perceptions influence their pedagogy. The present study looked at English and French language classrooms in K‐12 and university settings in the United States to compare attitudes around varieties of two dominant global languages with colonial legacies through an anonymous questionnaire completed by 36 language teachers. The study aimed to understand to what extent English and French language teachers drew on the linguistic diversity of the respective languages and if there was a connection between received ideas and attitudes around varieties and approaches taken in language classrooms. Findings suggest that language teachers were influenced by their own language learning histories, leading to a misalignment between teaching beliefs and pedagogical practices. Additionally, language teachers were subject to curricular constraints that influenced their teaching practices around language varieties. Implications for teacher education are discussed.
Long‐term risk of mortality and loss to follow‐up in children and adolescents on antiretroviral therapy in Asia
Authors: Nimkar Smita , Kinikar Aarti , Mave Vidya , Khol Vohith , Du Quy Tuan , Nguyen Lam , Ounchanum Pradthana , Nguyen Dinh Qui , Puthanakit Thanyawee , Kosalaraks Pope , Chokephaibulkit Kulkanya , Sudjaritruk Tavitiya , Muktiarti Dina , Kumarasamy Nagalingeswaran , Yusoff Nik Khairulddin Nik , Mohamed Thahira , Wati Dewi , Alam Anggraini , Fong Siew , Nallusamy Revathy , Suwanlerk Tulathip , Sohn Annette , Kariminia Azar ,   the TREAT Asia Pediatric HIV Observational Database of IeDEA Asia‐Pacific
Published: September 2024

AbstractObjectiveWe described mortality and loss to follow‐up (LTFU) in children and adolescents who were under care for more than 5 years following initiation of antiretroviral therapy (ART).MethodsPatients were followed from 5 years after ART until the earlier of their 25th birthday, last visit, death, or LTFU. We used Cox regression to assess predictors of mortality and competing risk regression to assess factors associated with LTFU.ResultsIn total, 4488 children and adolescents initiating ART between 1997 and 2016 were included in the analysis, with a median follow‐up time of 5.2 years. Of these, 107 (2.2%) died and 271 (6.0%) were LTFU. Mortality rate was 4.35 and LTFU rate 11.01 per 1000 person‐years. Increased mortality was associated with AIDS diagnosis (adjusted hazard ratio [aHR] 1.71; 95% confidence interval [CI] 1.24–2.37), current CD4 count <350 cells/mm3 compared with ≥500 (highest aHR 13.85; 95% CI 6.91–27.76 for CD4 <200), viral load ≥10 000 copies/mL compared with <400 (aHR 3.28; 95% CI 1.90–5.63), and exposure to more than one ART regimen (aHR 1.51; 95% CI 1.14–2.00). Factors associated with LTFU were male sex (adjusted subdistribution hazard ratio [asHR] 1.29; 95% CI 1.04–1.59), current viral load >1000 copies/mL compared with <400 (highest asHR 2.36; 95% CI 1.19–4.70 for viral load 1000–9999), and ART start after year 2005 compared with ≤2005 (highest asHR 5.96; 95% CI 1.98–17.91 for 2010–2016).ConclusionFor children and adolescents surviving 5 years on ART, both current CD4 and viral load remained strong indicators that help to keep track of their treatment outcomes. More effort should be made to monitor patients who switch treatments.
Advancements in immobilization of cesium and strontium radionuclides in cementitious wasteforms—A review
Authors: Jain Shubham , Onuaguluchi Obinna , Banthia Nemkumar , Troczynski Tom 
Published: September 2024

AbstractThe safe and secure encapsulation or immobilization of nuclear waste, particularly low to intermediate‐level waste (accounting for ∼97% of the total volume of nuclear waste), has been a significant concern. Consequently, numerous studies have been conducted on various materials such as ordinary Portland cement‐based, bitumen, and ceramics for the purpose of waste encapsulation/immobilization. However, these studies generally offer a broad overview of materials performance without focusing on specific radioisotopes of concern. Cesium (Cs) and strontium (Sr) are important radioactive nuclides to consider for encapsulation, but the existing studies on immobilizing these elements are fragmented and lack a comprehensive understanding. This critical review article offers a thorough qualitative and quantitative analysis to uncover the primary trends/knowledge gaps within the field. It comprehensively delves into waste classifications/management and leaching assessments, followed by an exploration of the immobilization performance and durability issues of various traditional and advanced cementitious materials including low‐temperature chemically bonded ceramics such as alkali‐activated matrices and Mg‒K phosphates for the immobilization of Cs and Sr. Furthermore, the review article provides fresh insights and perspectives, including recommendations for improvements, novel technologies, and future trends in this domain.