bluuebunny/crossref_metadata_2025_split huggingface dataset:
Risk attitudes of tax practitioners and firm influence
Authors: Lynch Ruth , McCullagh Orla 
Published: May 2024

Purpose
The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.

Design/methodology/approach
The research design is twofold. Phase one consisted of a wide-scale international survey with 1,061 tax experts across 59 jurisdictions. In phase two, the authors followed up with 68 semi-structured interviews with tax practitioners working in 11 different countries.

Findings
The findings recognise the importance of the firm as a significant “site of influence” for tax practitioners in shaping their risk appetite in their tax work. The firm eclipses other influences of risk such as professional body oversight, public interest and demographic markers such as gender and career stage. The authors show that firm is significant, irrespective of size of firm.

Practical implications
This work has practical implications as the findings highlight the importance of oversight of professional service firms by both the professional accountancy bodies and revenue authorities. The findings may have impact on the ethical training and guidance for trainee accountants in terms of an increased awareness on the employing firm as a site of influence for tax practitioners.

Originality/value
This research is important as it adds to the significant body of work on firm socialisation and highlights the important role that the firm holds in moderating (or exacerbating) the risk appetite of tax practitioners, which has significant implications in terms of pushing the boundaries of tax aggressive behaviours. The work aims to recognise the important role that tax practitioners can have in moderating aggressive tax practice, and, thus, reducing tax inequalities and shaping a better world of “Reduced Inequalities” (SDG10).
Regularization of vertical derivatives of potential field data using Morozov's discrepancy principle
Authors: Oliveira Saulo Pomponet , Pham Luan Thanh , Pašteka Roman 
Published: May 2024

AbstractThe calculation of the vertical derivatives of potential field methods can be carried out in a stable manner by Tikhonov regularization, but this procedure requires the appropriate selection of a regularization parameter. For this purpose, we introduce a criterion based on Morozov's discrepancy principle that uses a preliminary approximation given by the vertical derivative of the smoothed data. The smoothing may be performed by a physical or a mathematically based low‐pass filter. The filtered data are computed only for estimating the regularization parameter; once it is found, we evaluate the regularized vertical derivative from the original data (not from the smoothed one) in the frequency domain. We verified from experiments with noise‐corrupted synthetic data, as well as gravity and magnetic field data, that the regularized vertical derivative has about the same smoothness as the one obtained from filtered data, but true anomalies are more easily distinguished from noise and the shapes of the anomalies are better preserved.
Assessing the value of a pelvic drain for urinary leak after robotic radical prostatectomy
Authors: Bologna Eugenio , Perlman Hilly , Zeeman Idan , Bashi Tomer , Lifshitz Karin , Beri Avi , Mano Roy , Yossepowitch Ofer , Dekalo Snir , Bar‐Yosef Yuval , Savin Ziv 
Published: May 2024

AbstractAimThe value of post‐operative pelvic drain placement after robot‐assisted radical prostatectomy (RARP) for the purpose of diagnosing post‐operative complications is undetermined. The aim of this study was to assess the yield of pelvic drain outputs in predicting post‐operative early‐onset urinary leaks from a vesicourethral anastomosis.MethodsWe conducted a retrospective analysis of 204 consecutive patients who underwent RARP in our institution between 2018 and 2022. The daily outputs of the drain and the urinary catheter were measured, and patients with early‐onset anastomotic urinary leak were compared with those who were free of any leak. The association between post‐operative drain output and the presence of urinary leak was investigated by regression analyses.ResultsPost‐operative early‐onset leak was present in six patients (3.4%) whose baseline characteristics were not different from those of patients with no leak. The median pelvic drain output on post‐operative day 1 (D‐POD1) was 80 mL (interquartile range [IQR] 51–150 mL) and 122 mL (IQR 62–200 mL) on D‐POD2. The median D‐POD1 of patients with a leak was significantly higher than those without one (250 mL vs 80 mL, respectively; P < .001). The threshold to predict an anastomotic urinary leak was 227 mL on D‐POD1 (area under the curve 0.88; P < .001), and an association between D‐POD1 >227 mL and the presence of urinary leak (odds ratio 35; P < .001) was found.ConclusionsPelvic drain output on POD1 can predict early‐onset urinary leak. Given the relatively low rate of this complication via a robotic approach, however, we consider that, unless otherwise indicated, the routine placement of a pelvic drain may be safely avoided.
Effect of Chinese quince proanthocyanidins on the inhibition of heterocyclic amines and quality of fried chicken meatballs and tofu
Authors: Gao Hui‐Hui , Gao Xin , Kong Wan‐Qing , Yuan Jing‐Yang , Zhang Yi‐Wei , Wang Xue‐De , Liu Hua‐Min , Qin Zhao 
Published: May 2024

AbstractHeterocyclic amines (HCAs) have potential carcinogenic and mutagenic activity and are generated in cooked protein‐rich foods. Adding proanthocyanidins (PAs) to these foods before frying is an effective way to reduce HCAs. In this study, polymeric PAs (PPA) and ultrasound‐assisted acid‐catalyzed/catechin nucleophilic depolymerized PAs (UAPA, a type of oligomeric PA) were prepared from Chinese quince fruits (CQF). Different levels of PPA and UAPA (0.05%, 0.1%, and 0.15%) were added to chicken meatballs and tofu; then these foods were fried, and the content of HCAs in them after frying was investigated. The results showed that PPA and, particularly, UAPA significantly inhibited the formation of HCAs in fried meatballs and tofu, and this inhibition was dose‐dependent. The inhibition of HCAs by both PPA and UAPA was stronger in the chicken meatballs than in fried tofu. The level of total HCAs was significantly reduced by 57.84% (from 11.93 to 5.03 ng/g) after treatment of meatballs with 0.15% UAPA, with inhibition rates of 78.94%, 50.37%, and 17.81% for norharman, harman, and 2‐amino‐1‐methyl‐6‐phenylimidazo[4,5‐b]pyridine (PhIP), respectively. Of note, there was a negative correlation between water, lipid, protein, creatine, and glucose content and HCA content in the crust, interior, and whole (crust‐plus‐interior) measurements of all fried samples. Interestingly, PPA and UAPA were found more effective in inhibiting HCAs in the exterior crust than in the interior of the fried chicken meatballs. These results provide evidence that further studies on the reduction of the formation of harmful HCAs in fried foods by adding CQF PAs could be valuable to the fried food industry.Practical ApplicationChinese quince proanthocyanidins treatments significantly inhibited the generation of heterocyclic amines (HCAs) in chicken meatballs and tofu when deep‐fried. These results suggest that Chinese quince proanthocyanidins can be used as natural food additive for reducing HCAs in fried foods, laying the foundation for using Chinese quince fruit proanthocyanidins for HCA inhibition in the food industry.
Parameter calibration of discrete element model for gluten densification molding
Authors: Ben Zongyou , Sun Xiao , Bai Yu , Yang Duoxing , Chen Kunjie , Dong Yan 
Published: May 2024

AbstractThe densified powder material is convenient for storage and transportation, with broad market application prospects. In this study, the discrete element model parameters required for simulating gluten densification were calibrated using the Hertz–Mindlin with JKR contact model. Initially, physical testing techniques were utilized to assess the size distribution, density, and angle of repose (AoR) of gluten particles. Following this, the Plackett–Burman test, the steepest ascent test, and the Box–Behnken test were conducted, and the significant factors were obtained: The coefficient of rolling friction (P–P) was 1.038, the coefficient of static friction (P–P) was 0.071, and the surface energy (P–P) was 0.047. Finally, the AoR and densification simulations were performed under the optimal parameter combination, along with validation tests. The results showed that the relative error between the simulated and tested AoR was 0.52%. The compression ratio and compression force curves of simulated and actual were similar.
Clustering of health behaviors and their associations with cardiometabolic risk factors among adults at high risk for type 2 diabetes in India: A latent class analysis
Authors: de Mello Gabrielli T. , Thirunavukkarasu Sathish , Jeemon Panniyammakal , Thankappan Kavumpurathu R. , Oldenburg Brian , Cao Yingting 
Published: May 2024

AbstractBackgroundWe aimed to identify clusters of health behaviors and study their associations with cardiometabolic risk factors in adults at high risk for type 2 diabetes in India.MethodsBaseline data from the Kerala Diabetes Prevention Program (n = 1000; age 30–60 years) were used for this study. Information on physical activity (PA), sedentary behavior, fruit and vegetable intake, sleep, and alcohol and tobacco use was collected using questionnaires. Blood pressure, waist circumference, 2‐h plasma glucose, high‐density lipoprotein and low‐density lipoprotein cholesterol, and triglycerides were measured using standardized protocols. Latent class analysis was used to identify clusters of health behaviors, and multilevel mixed‐effects linear regression was employed to examine their associations with cardiometabolic risk factors.ResultsTwo classes were identified, with 87.4% of participants in class 1 and 12.6% in class 2. Participants in both classes had a high probability of not engaging in leisure‐time PA (0.80 for class 1; 0.73 for class 2) and consuming <5 servings of fruit and vegetables per day (0.70 for class 1; 0.63 for class 2). However, participants in class 1 had a lower probability of sitting for >=3 h per day (0.26 vs 0.42), tobacco use (0.10 vs 0.75), and alcohol use (0.08 vs 1.00) compared to those in class 2. Class 1 had a significantly lower mean systolic blood pressure (β = −3.70 mm Hg, 95% confidence interval [CI] −7.05, −0.36), diastolic blood pressure (β = −2.45 mm Hg, 95% CI −4.74, −0.16), and triglycerides (β = −0.81 mg/dL, 95% CI −0.75, −0.89).ConclusionImplementing intervention strategies, tailored to cluster‐specific health behaviors, is required for the effective prevention of cardiometabolic disorders among high‐risk adults for type 2 diabetes.image
Sulfur cycling likely obscures dynamic biologically‐driven iron redox cycling in contemporary methane seep environments
Authors: Baker Isabel R. , Girguis Peter R. 
Published: May 2024

AbstractDeep‐sea methane seeps are amongst the most biologically productive environments on Earth and are often characterised by stable, low oxygen concentrations and microbial communities that couple the anaerobic oxidation of methane to sulfate reduction or iron reduction in the underlying sediment. At these sites, ferrous iron (Fe2+) can be produced by organoclastic iron reduction, methanotrophic‐coupled iron reduction, or through the abiotic reduction by sulfide produced by the abundant sulfate‐reducing bacteria at these sites. The prevalence of Fe2+in the anoxic sediments, as well as the availability of oxygen in the overlying water, suggests that seeps could also harbour communities of iron‐oxidising microbes. However, it is unclear to what extent Fe2+ remains bioavailable and in solution given that the abiotic reaction between sulfide and ferrous iron is often assumed to scavenge all ferrous iron as insoluble iron sulfides and pyrite. Accordingly, we searched the sea floor at methane seeps along the Cascadia Margin for microaerobic, neutrophilic iron‐oxidising bacteria, operating under the reasoning that if iron‐oxidising bacteria could be isolated from these environments, it could indicate that porewater Fe2+ can persist is long enough for biology to outcompete pyritisation. We found that the presence of sulfate in our enrichment media muted any obvious microbially‐driven iron oxidation with most iron being precipitated as iron sulfides. Transfer of enrichment cultures to sulfate‐depleted media led to dynamic iron redox cycling relative to abiotic controls and sulfate‐containing cultures, and demonstrated the capacity for biogenic iron (oxyhydr)oxides from a methane seep‐derived community. 16S rRNA analyses revealed that removing sulfate drastically reduced the diversity of enrichment cultures and caused a general shift from a Gammaproteobacteria‐domainated ecosystem to one dominated by Rhodobacteraceae (Alphaproteobacteria). Our data suggest that, in most cases, sulfur cycling may restrict the biological “ferrous wheel” in contemporary environments through a combination of the sulfur‐adapted sediment‐dwelling ecosystems and the abiotic reactions they influence.
Clinical validation of C12FDG as a marker associated with senescence and osteoarthritic phenotypes
Authors: Hambright William S. , Duke Victoria R. , Goff Adam D. , Goff Alex W. , Minas Lucas T. , Kloser Heidi , Gao Xueqin , Huard Charles , Guo Ping , Lu Aiping , Mitchell John , Mullen Michael , Su Charles , Tchkonia Tamara , Espindola Netto Jair M. , Robbins Paul D. , Niedernhofer Laura J. , Kirkland James L. , Bahney Chelsea S. , Philippon Marc , Huard Johnny 
Published: May 2024

AbstractChronic conditions associated with aging have proven difficult to prevent or treat. Senescence is a cell fate defined by loss of proliferative capacity and the development of a pro‐inflammatory senescence‐associated secretory phenotype comprised of cytokines/chemokines, proteases, and other factors that promotes age‐related diseases. Specifically, an increase in senescent peripheral blood mononuclear cells (PBMCs), including T cells, is associated with conditions like frailty, rheumatoid arthritis, and bone loss. However, it is unknown if the percentage of senescent PBMCs associated with age‐associated orthopedic decline could be used for potential diagnostic or prognostic use in orthopedics. Here, we report senescent cell detection using the fluorescent compound C12FDG to quantify PBMCs senescence across a large cohort of healthy and osteoarthritic patients. There is an increase in the percent of circulating C12FDG+ PBMCs that is commensurate with increases in age and senescence‐related serum biomarkers. Interestingly, C12FDG+ PBMCs and T cells also were found to be elevated in patients with mild to moderate osteoarthritis, a progressive joint disease that is strongly associated with inflammation. The percent of C12FDG+ PBMCs and age‐related serum biomarkers were decreased in a small subgroup of study participants taking the senolytic drug fisetin. These results demonstrate quantifiable measurements in a large group of participants that could create a composite score of healthy aging sensitive enough to detect changes following senolytic therapy and may predict age‐related orthopedic decline. Detection of peripheral senescence in PBMCs and subsets using C12FDG may be clinically useful for quantifying cellular senescence and determining how and if it plays a pathological role in osteoarthritic progression.
The risk of cannabis use disorder is mediated by altered brain connectivity: A chronnectome study
Authors: Fazio Giovanni , Olivo Daniele , Wolf Nadine D. , Hirjak Dusan , Schmitgen Mike M. , Werler Florian , Witteman Miriam , Kubera Katharina M. , Calhoun Vince D. , Reith Wolfgang , Wolf Robert Christian , Sambataro Fabio 
Published: May 2024

AbstractThe brain mechanisms underlying the risk of cannabis use disorder (CUD) are poorly understood. Several studies have reported changes in functional connectivity (FC) in CUD, although none have focused on the study of time‐varying patterns of FC. To fill this important gap of knowledge, 39 individuals at risk for CUD and 55 controls, stratified by their score on a self‐screening questionnaire for cannabis‐related problems (CUDIT‐R), underwent resting‐state functional magnetic resonance imaging. Dynamic functional connectivity (dFNC) was estimated using independent component analysis, sliding‐time window correlations, cluster states and meta‐state indices of global dynamics and were compared among groups. At‐risk individuals stayed longer in a cluster state with higher within and reduced between network dFNC for the subcortical, sensory‐motor, visual, cognitive‐control and default‐mode networks, relative to controls. More globally, at‐risk individuals had a greater number of meta‐states and transitions between them and a longer state span and total distance between meta‐states in the state space. Our findings suggest that the risk of CUD is associated with an increased dynamic fluidity and dynamic range of FC. This may result in altered stability and engagement of the brain networks, which can ultimately translate into altered cortical and subcortical function conveying CUD risk. Identifying these changes in brain function can pave the way for early pharmacological and neurostimulation treatment of CUD, as much as they could facilitate the stratification of high‐risk individuals.
Geometric morphometric evaluation of mandibles of four sheep breeds: Bardoka, İvesi, Polish Mountain sheep and Turcana
Authors: Özkan Ermiş , Boz Doğan İlayda , Duro Sokol , Szara Tomasz , Jashari Tefik , Parkan Yaramiş Çağla , Spataru Mihaela‐Claudia , Witkowski Maciej 
Published: May 2024

AbstractThe enduring relationship between humans and domestic sheep has evolved over millennia, showcasing diverse uses such as meat, milk, wool, leather and fur, shaped by geographical, historical, cultural and social factors. The sheep breeds discussed include the Ivesi from Southeastern Anatolia, known for its varied animal products; the resilient Turcana breed of Romania; Kosovo's Bardoka, valued for its triple‐purpose characteristics; and Poland's Polish Mountain Sheep, uniquely utilized for milk production in cheese making. Sheep, with their enduring relationship with humans and significant economic importance, have attracted scientific interest in morphometric studies of their mandibles, yielding valuable data applicable across various fields including basic anatomy, veterinary clinical anatomy, zooarchaeology and veterinary forensic medicine. Traditional morphometric studies rely on statistical methods to compare length, depth and angular ratios between anatomical formations, often highlighting differences between specific points but not fully revealing shape variations between distinct groups. Geometric morphometric analysis has emerged as a preferred method in recent years, enabling shape analyses using coordinate data from various imaging techniques, facilitating a comprehensive examination of mandibular morphometrics among sheep breeds across different countries. This study involved four sheep breeds from different countries, namely İvesi from Turkey, Bardoka from Kosovo, Polish Mountain Sheep from Poland and Turcana from Romania, with a total of 70 mandibles sourced from various veterinary faculties. Mandibular photographs were meticulously captured, focusing on the right side of mandible pairs and placing landmarks and semi‐landmarks along the entire edge, enabling geometric morphometric analysis using tpsUtil, tpsDig2 and MorphoJ software. The analysis included principal component analysis, canonical variate analysis and discriminant function analysis for pairwise comparisons, facilitating a comprehensive examination of mandibular shape variations among the different sheep breeds. Using geometric morphometric methods, this study analysed mandibles from four distinct sheep breeds sourced from different countries, revealing notable variations in regions such as the ramus mandibula, angulus mandibula and incisive areas, attributed to genetic, geographical and dietary influences, highlighting the importance of continued research to better comprehend these shape differences.
Research priorities of endometriosis patients and supporters in Aotearoa New Zealand
Authors: Ellis Katherine , Wood Rachael 
Published: May 2024

BackgroundIn New Zealand, an estimated 10% of women and people presumed female at birth have endometriosis, a disease characterised by the presence of tissue similar to the lining of the uterus, outside of the uterus.AimsThe purpose of this study was to characterise the research priorities of New Zealand endometriosis patients and their support networks in alignment with an Australian study. This will allow researchers to be able to ensure their research aligns with closing research gaps prioritised by those who directly experience the impacts of the disease.Methods and MaterialsThere were 1262 responses to an online Qualtrics survey advertised through Endometriosis New Zealand's social media accounts and mailing list to reach endometriosis patients and their support networks.ResultsOverall, the highest research priorities for surgically or radiologically confirmed endometriosis patients, clinically suspected endometriosis patients, chronic pelvic pain patients, and their parents, partners, family members and friends were the management and treatment of endometriosis, followed by understanding endometriosis' cause, and improved capacity to diagnose endometriosis earlier. The key differences between the priorities of symptomatic participants and supporters were that symptomatic participants placed a significantly higher priority on understanding the cause of endometriosis, and supporters placed a significantly higher priority on improving the diagnosis of endometriosis.ConclusionsThere is alignment between the ranking of general research priority areas for endometriosis in Australasia, allowing for clear priorities for future research teams to structure their work around patient‐centredness.
Clinical and genetic characteristics and natural history of Finnish families with familial exudative vitreoretinopathy due to pathogenic FZD4 variants
Authors: Lähteenoja Laura , Palosaari Tapani , Tiirikka Timo , Haanpää Maria , Moilanen Jukka , Falck Aura , Rahikkala Elisa 
Published: May 2024

AbstractPurposeTo report clinical and genetic characteristics of familial exudative vitreoretinopathy (FEVR) in the Finnish population.MethodsDetailed clinical and genetic data of 35 individuals with heterozygous pathogenic variants in FZD4 were gathered and analysed.ResultsThirty‐two individuals with FZD4 c.313A>G variant and three individuals with FZD4 c.40_49del were included in the study. The clinical phenotype was variable even among family members with the same FZD4 variant. Only 34% (N = 12/35) of variant‐positive individuals had been clinically diagnosed with FEVR. The median age of the onset of symptoms was 2.3 years, ranging between 0 to 25 years. Median visual acuity was 0.1 logMAR (0.8 Snellen decimal), ranging between light perception and −0.1 logMAR (1.25 Snellen decimal). Most (N = 33/35, 94%) were classified as not visually impaired. Despite unilateral visual loss present in some, they did not meet the criteria of visual impairment according to the WHO classification. Two study patients (N = 2/35, 6%) had severe visual impairment. The most common FEVR stage in study patient's eyes (N = 28/70 eyes, 40%) was FEVR stage 1, that is, avascular periphery or abnormal vascularisation. Most of FZD4‐variant‐positive study patient's eyes (N = 31/50 eyes, 62%) were myopic. Two individuals presented with persistent hyperplastic primary vitreous expanding the phenotypic spectrum of FEVR. Shared haplotypes extending approximately 0.9 Mb around the recurrent FZD4 c.313A>G variant were identified.ConclusionMost study patients were unaffected or had mild clinical manifestations by FEVR. Myopia seemed to be overly common in FZD4‐variant‐positive individuals.