bluuebunny/crossref_metadata_2025_split huggingface dataset:
Earnings Management via Not-Wholly-Owned Subsidiaries
Authors: Luo Mei , Zhang Frank , Zhang Xinyi 
Published: April 2024

We investigate an unexplored mechanism of earnings management: income shifting from not-wholly-owned subsidiaries to help the parent company avoid losses at the expense of subsidiaries. Consolidated net income attributable to the parent company (i.e., net income) increases through this mechanism, as the parent company enjoys the full amount of the shifted earnings rather than sharing them with minority investors. We design an empirical model to directly estimate the amount of income shifted from subsidiaries to parent firms. Employing this measure, we find that firms opportunistically decrease earnings of their not-wholly-owned subsidiaries to manage net income upward to avoid losses. The results are stronger for firms with high noncontrolling ownership, firms with large subsidiaries, firms with strong influence over not-wholly-owned subsidiaries, and firms with a high level of related-party transactions. Our results are robust to alternative research designs, including controls for within-firm variations, alternative earnings thresholds, propensity score matching, and entropy balancing techniques. Our mechanism of earnings management is generalizable to other earnings management scenarios, such as share pledging. This paper was accepted by Brian Bushee, accounting. Funding: X. Zhang thanks the National Natural Science Foundation of China [Grant 72102243] for financial support. M. Luo thank the financial support from National Natural Science Foundation of China [Grant 71840011], and the Research Center for Digital Financial Assets at School of Economics and Management of Tsinghua University. Supplemental Material: The online appendix and data files are available at https://doi.org/10.1287/mnsc.2022.03090 .
Undergraduate Goal Orientations Across the Globe: Does the 3 X 2 Model Hold Up?
Authors: Greve Maren , Richmond Aaron S. , Beziat Tara L. R. , Davis Otavaia N. , Moore Keegan L. , Was Christopher A. 
Published: April 2024

<p style="text-align:justify">Recently, a large-scale study of college students’ motivation orientations when they transitioned to online learning because of the global COVID-19 pandemic found that unlike prior studies, in the 3 x 2 goal orientation framework the standard for competence (self, other, task) was of greater importance than valence (approach, avoidant). Moreover, previous research found students’ different goal orientations related to how they responded to the shutdown academically from both volition and social perspectives. We investigated whether a three-factor model would replicate with unique undergraduate cross-cultural samples, and we wanted to examine how students with different goal orientations responded to the shutdown of their universities due to the pandemic. Students from a U.S. university and students from Oman completed a 44-item goal orientation survey, a demographic survey, and an 11-item survey to assess students’ experiences following the pandemic. Results indicate that students who set task-based goals were less likely to have negative experiences related to the social aspects of the pandemic and those students who had negative responses to the lack of social contact were also expected to have lower grades.</p>

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Virtual teaching of paediatric surgical skills during the COVID-19 pandemic: a feasibility report
Authors: Nasher O , Smith K , Jobson M , Carter H 
Published: April 2024

INTRODUCTION The provision of surgical training worldwide has been profoundly affected by the COVID-19 pandemic. In the UK, associations and medical bodies have been trying to introduce innovative measures to ensure continuity of training and progression of medical professionals. In order to mitigate the training disruption caused by the pandemic, this study aimed to assess the feasibility of virtual teaching of bowel anastomosis in paediatric surgery. METHODS A paediatric surgery surgical skills day was held, during which the teaching was delivered virtually via the MedAll platform. Candidates were divided into pairs according to their level of training and one faculty member was allocated to each pair. The surgical task consisted of a small bowel anastomosis, which was performed on a model made of scuba bodycon fabric to simulate the layers of the bowel wall. A pre-course demonstration video and the required surgical equipment were provided to the candidates in advance. Candidate satisfaction was audited using a post-course questionnaire. RESULTS Seventeen candidates attended the course and thirteen completed the post-course survey. Training grades ranged from medical student to junior doctor. Seventy-seven per cent of respondents felt that the pre-course material was satisfactory. Ninety-two per cent found the pre-course video helpful to understand the task. Ninety-two per cent stated that the high candidate-to-faculty ratio (2:1) benefited their learning experience. Seventy-seven per cent found the virtual experience to be beneficial to their surgical skills development. CONCLUSIONS Virtual teaching may offer a useful adjunct to traditional methods of surgical training in paediatric surgery, especially in circumstances when face-to-face simulation learning is not feasible.
Two-dimensional Keitz method for the radiant power measurement of planar ultraviolet excilamps
Authors: Zhu Qianwen , Li Fusheng , Han Qiuyi , Zhang Shanduan 
Published: April 2024

Planar XeBr∗ and XeCl∗ excilamps emitting noncoherent narrowband UVB light (280–315 nm) are now widely used to cure psoriasis and vitiligo as well as to improve vitamin D synthesis. The two-dimensional integral formula has been deducted in this study, which is a good method and has great practical significance to calculate the total radiant power and assess the energy efficiency of a planar UV lamp. The measured radiant power of planar white LED lamps through a two-dimensional Keitz formula has been compared to that of gonio-photometer, verifying the applicability of the formula. The optimum measurement distance is dependent on the lamp length (1.5L≤D≤3.5L) for which the derivation from the two methods can be controlled within 10%. The planar XeBr∗ excilamps have been measured and compared to coaxial excilamps, which show similar patterns of change for the radiant characteristics. Since the planar radiant power formula only needs to measure normal illuminance at a certain distance from the symmetric center of the lamp, it is more convenient to use and is a low-cost method to promote the development of large-sized planar ultraviolet lamps.
Characteristics of commercial determinants of health research on corporate activities: A scoping review
Authors: Burgess Raquel C. , Nyhan Kate , Dharia Naisha , Freudenberg Nicholas , Ransome Yusuf 
Published: April 2024

Introduction
Business practices have influenced human health for centuries, yet an overarching concept to study these activities across nations, time periods, and industries (called ‘the commercial determinants of health’ (CDH)) has emerged only recently. The purpose of this review was to assess the descriptive characteristics of CDH research and to identify remaining research gaps.

Methods
We systematically searched four databases (Scopus, OVID Medline, Ovid Embase, and Ovid Global Health) on Sept 13, 2022 for literature using CDH terms that described corporate activities that have the potential to influence population health and/or health equity (n = 116). We evaluated the following characteristics of the literature: methods employed, industries studied, regions investigated, funders, reported conflicts of interest, and publication in open-access formats.

Results
The characteristics of the articles included that many were conceptual (50/116 articles; 43%) or used qualitative methods (37; 32%). Only eight articles (7%) used quantitative or mixed methods. The articles most often discussed corporate activities in relation to the food and beverage (51/116; 44%), tobacco (20; 17%), and alcohol industries (19; 16%), with limited research on activities occurring in other industries. Most articles (42/58 articles reporting a regional focus; 72%) focused on corporate activities occurring in high-income regions of the world.

Conclusions
Our findings indicate that literature that has used CDH terms and described corporate practices that influence human health has primarily focused on three major industries in higher-income regions of the world. Qualitative methods were the most common empirical method for investigating these activities. CDH-focused investigations of corporate practices conducted by less-studied industries (e.g., social media) and in lower-income regions are recommended. Longitudinal quantitative studies assessing the associations between corporate practices and a range of health outcomes is also a necessary next step for this field.
Hepatitis C treatment outcomes among people who inject drugs experiencing unstable versus stable housing: Systematic review and meta-analysis
Authors: Kimball Sarah , Reynoso Marley , McKnight Courtney , Des Jarlais Don 
Published: April 2024

Background
The prevalence of hepatitis C virus (HCV) among people who inject drugs (PWID) is between 50–70%. Prior systematic reviews demonstrated that PWID have similar direct acting antiviral treatment outcomes compared to non-PWID; however, reviews have not examined treatment outcomes by housing status. Given the links between housing and health, identifying gaps in HCV treatment can guide future interventions.

Methods
We conducted a systematic review using Preferred Reporting Items for Systematic Reviews and Meta-Analyses guidelines. We searched six databases for articles from 2014 onward. Two reviewers conducted title/abstract screenings, full-text review, and data extraction. We extracted effect measures for treatment initiation, adherence, completion, success, and reinfection by housing status. Studies underwent quality and certainty assessments, and we performed meta-analyses as appropriate.

Results
Our search yielded 473 studies, eight of which met inclusion criteria. Only the treatment initiation outcome had sufficient measures for meta-analysis. Using a random-effects model, we found those with unstable housing had 0.40 (0.26, 0.62) times the odds of initiating treatment compared to those with stable housing. Other outcomes were not amenable for meta-analysis due to a limited number of studies or differing outcome definitions.

Conclusions
Among PWID, unstable housing appears to be a barrier to HCV treatment initiation; however, the existing data is limited for treatment initiation and the other outcomes we examined. There is a need for more informative studies to better understand HCV treatment among those with unstable housing. Specifically, future studies should better define housing status beyond a binary, static measure to capture the nuances and complexity of housing and its subsequent impact on HCV treatment. Additionally, researchers should meaningfully consider whether the outcome(s) of interest are being accurately measured for individuals experiencing unstable housing.
Mitral Valve Regurgitation in Klippel-Feil Syndrome With Related Thoracic Deformity
Authors: Endo Yuki , Shimamura Yoshiei , Niinami Hiroshi 
Published: April 2024

Abstract
Klippel-Feil syndrome, characterized by congenital fusion of any 2 or more cervical vertebrae, is a rare disorder in which skeletal and other organ system–related abnormalities have been reported. This article reports a case of mitral valve regurgitation in a patient with Klippel-Feil syndrome and related thoracic deformity who underwent mitral valvuloplasty. Postoperatively, the mitral valve regurgitation disappeared, and there has been no recurrence for 3 years. This case highlights mitral valvuloplasty via median sternotomy as an excellent treatment for mitral valve regurgitation in a patient with thoracic deformity related to Klippel-Feil syndrome.
Foucher’s Old-school Skepticism: Representation, Resemblance, and the Causal Likeness Principle
Authors: Bartha David 
Published: April 2024

Abstract
Commentators generally agree that Foucher presumes the resemblance theory of representation and uses it to substantiate external world skepticism. In this paper, I challenge this picture. First, I argue that he does not assume that representation is reducible to, or even just works through, resemblance between representation and object. Indeed, his functional-similarity theory primarily appeals to resemblance between the respective effects the representation and the object (would) have on our minds. I also propose that his argument for the resemblance-requirement of representation depends on the causal likeness principle, and clarify its role in Foucher’s theory. Second, I show that his main interest lies with representation in the sense of truthfully making the object present. Accordingly, when Foucher concludes that we can only represent our own ideas, he merely means that our ideas reveal the ways objects affect us through our senses, as opposed to how they are in themselves.
Diagnostic performance of a point of care high-sensitivity cardiac troponin I assay and single measurement evaluation to rule out and rule in acute coronary syndrome
Authors: De Iuliis Vincenzo , Gabriele Anna Rita , De Santis Francesca , De Rugeriis Roberta , Di Quinzio Luigi , Aloisi Steeve , Rosati Anna Carla , Benvenuto Manuela , Fabiani Donatello , Chiatamone Ranieri Sofia 
Published: April 2024

Abstract

Objectives
About 10 million individuals in USA presented annually in the emergency department (ED) with chest pain or with signs and symptoms of acute coronary syndrome (ACS). The advent of point of care (POC) devices, able to measure high sensitivity troponin, are a very interesting tool in the ED setting for its rapid turnaround time (<10 min).

Methods
The present study evaluates the diagnostic performance of the Atellica VTLi (Siemens) in real life setting using the clinical data derived from integrated diagnoses of emergency room staff and cardiologist and in comparison with standard laboratory hs-cTnT assay (Cobas 8000, Elecsys, Roche). 966 patients admitted to the emergency department of “G. Mazzini Hospital” in Teramo, Italy, from July 27, 2022, through June 09, 2023, were enrolled.

Results
The diagnostic performance of POC hs-cTnI was evaluated. An appropriate POC hs-cTnI threshold values <4 ng/L supplied a sensitivity and an NPV of 100 % (95 % CI: 99.5–100) in order to achieve rapid rule out for MI through a single measurement at patient presentation in the ED. Furthermore, a derivation POC hs-cTnI concentration >54 ng/L provided a specificity of 97.2 % (95 % CI: 95.9–98.1) and a PPV of 43.5 % (95 % CI: 40.3–46.7) for ruling in MI.

Conclusions
This platform showed comparable diagnostic performance for myocardial infarction to the central laboratory. Our data suggest the possible use of the Atellica VTLi hs-cTnI POC assay either in emergency department of urban medical centre, either in rural hospital for triage and patient management.
Shading impact on the electricity generated by a photovoltaic installation using “Solar Shadow-Mask”
Authors: Nfaoui Mohamed , Abouloifa Walid , Hayani-Mounir Sanaa , Roboa Mohamed Yassine , El-hami Khalil 
Published: April 2024

Abstract
Solar energy is an excellent source of renewable power, but designing photovoltaic (PV) systems can be challenging without proper knowledge of solar radiation. The amount of energy received at the installation site plays a crucial role in determining the number of panels required to meet the electrical demand. For a given electrical demand, higher levels of received energy imply a reduced number of panels required, and vice versa. Hence, having knowledge of this irradiance is of paramount importance in the design and sizing of solar energy systems. The primary objective of this article is to provide an accurate estimation of electricity production in a PV installation when it is affected by shading. To achieve this, we performed calculations of the irradiation (direct and diffuse) received by our installation using the “Hottel” method, which integrates relevant local site parameters for our study. Subsequently, we study the impact of shading by conducting shade mask measurements on our installation. This enables us to obtain an accurate estimation of the irradiance received by the PV panels. The measurements include surveys of the geometry of obstacles and shade measurements taken at various times of the day. Additionally, a practical study of shading effects will be conducted using “close shading masks.” This method was applied to a 1.44 kWp PV installation located at the Faculty of Science and Technology of Settat (Morocco), where the output energy of PV panels was calculated. Finally, the effect of shading on the PV installation was quantified.
Neutronic simulation of Traveling Wave Reactor (TWR) core in multi-cycles using Monte Carlo method
Authors: Amanelahi Dorcheh Lida , Kheradmand Saadi Mohsen 
Published: April 2024

Abstract
An ingenious design, Traveling Wave Reactor (TWR) has been suggested for full exploitation of uranium resources in next generation of nuclear reactors. This design involves the slow propagation of a nuclear fission wave through a long initially subcritical core and the transmutation of nuclear fuel. It has been widely proven that the initiation and propagation of fission waves are feasible prompting the Terra Power Company to conduct preliminary commercialization studies on this project. In equilibrium state, the shapes of the neutron flux, nuclide densities and power density distribution remain constant but the burning region moves in axial (or radial) directions. In this case the in situ fissile material production and consumption drives the operation. Only natural or depleted uranium is required for fresh fuel region. However, in equilibrium state, the burning region contains a spectrum of fission products as well as higher actinides whose are not easily available for initial TWR core construction. One solution is based on the use of enriched uranium in the first cycle to ignite the fission wave and then employment of the composition in subsequent cycles up to the equilibrium state. The main objective of this work is the feasibility study of forming a fission wave as well as the neutronic analysis of a Gas-Cooled Traveling Wave Reactor in various cycles up to the equilibrium one. The MCNP Monte Carlo code was utilized for the analysis of criticality and burn-up calculation. In each cycle, the axial fresh fuel loading and spent fuel discharge, were subjected to analysis. Results showed that the equilibrium state can be obtained by using special arrays of absorbers, from the third cycle where the shape of neutron flux and the power density distribution in axial direction remain unchanged.
Crystal structure of methyl-1-(naphthalen-1-yl)-2,3,4,9-tetrahydro-1H-pyrido[3,4-b] indole-3-carboxylate, C23H20N2O2
Authors: Yang Xiaofeng , Du Mo , Liu Bin , Tang Wenqiang , Tong Hongjuan 
Published: April 2024

Abstract
C23H20N2O2, orthorhombic, P212121 (no. 19), a = 10.1373(13) Å, b = 10.137 Å, c = 18.093(2) Å, V = 1859.3(3) Å3, Z = 4, Rgt
(F) = 0.0507, wRref
(F
2) = 0.1108, T = 150 K.
Overview and new insights of lysine-specific histone demethylase 1 in colorectal cancer: promoting epithelial-mesenchymal transition and stemness features of cancer stem cells
Authors: Chen Jiang , Yang Tao , Xiao Tianbao , Wang Ziwei , He Fan , Bao Tian-tian , Cao Yibo 
Published: April 2024

Abstract
Colorectal cancer (CRC) is a common malignant tumor, and research on its pathological mechanism has received increasing attention. Most CRC patients have a poor prognosis, and there is still a lack of effective immunotherapy options. An in-depth exploration of the molecular mechanism of CRC occurrence and development is of great clinical significance for the diagnosis, treatment guidance, and prognosis of CRC. Lysine-specific histone demethylase 1 (LSD1) is highly expressed in CRC, and closely related to the occurrence, invasion, metastasis, and drug resistance of CRC. The histone H3K27 demethylase KDM6A forms an inhibitory complex with LSD1 and other epigenetic regulators, silencing epithelial-mesenchymal transition (EMT) transcription factors and inhibiting EMT-induced cancer stem cells (CSCs) properties. LSD1 is a promising target for CRC therapy, some LSD1 inhibitors are in the experimental stage by blocking its demethylase activity and may benefit CRC patients in the clinical treatment course in the future. This article reviews the latest research progress on the function of LSD1 and its relationship with CRC.
“How Brands Can Influence Consumers’ Attitudes Towards Visiting Brand-related destinations”
Authors: Ruz-Mendoza Miguel A. , Chabán Omar 
Published: April 2024

Abstract
The image of a tourist destination is a fundamental element in understanding the process of analysis and choice by tourists. Destination Marketing Organizations (DMOs) work in a coordinated way to promote the qualities of a destination. However, other stimuli may escape the direct control of these organizations. Among these stimuli, there is a gap in the literature that has not been studied so far: the possible effect of brands linked to a destination on consumers’ attitudes toward visiting that destination. This article analyzes this effect through the consumer satisfaction effect on customer-based destination brand equity (CBDBE). The results confirm this chain of effects. From a theoretical perspective, we contribute to reinforcing studies that analyze the effect of CBDBE on destination choice. From a mangerial point of view, we highlight the need to expand the reference of stimuli that can affect CBDBE for a greater impact and efficiency of the actions developed by DMOs.
Sharing effects of split conjuncts in German
Authors: Driemel Imke 
Published: April 2024

Abstract
Split conjunction refers to discontinuous coordinate structures in which conjuncts are spread across the clause. In German, split conjuncts show connectivity effects such as plural agreement on the finite verb. This paper argues for an underlying biclausal structure with subsequent deletion of redundant material in the last conjunct – also known as a stripping analysis. We propose that the connectivity effects are caused by multiple dominance of shared constituents, which subsequently move out of the coordinate structure in order to be linearized. Evidence for this proposal comes from word order restrictions with plural agreement and multiply bound pronouns, an incompatibility with collective predicates, lack of sloppy identity readings, and the possibility of cumulative quantifier readings.