bluuebunny/crossref_metadata_2025_split huggingface dataset:
Assessing the risk of profit shifting among the suppliers to Danish municipalities
Authors: Gislason Henrik , Hvid Jørgen , Gøth Steffen , Rønne-Nielsen Per , Hallum Christian 
Published: March 2024

Purpose
An increasing number of Danish municipalities wish to minimize tax avoidance due to profit shifting in their public procurement. To facilitate this effort, this study aims to develop a firm-level indicator to assess the potential risk of profit shifting (PS-risk) from Danish subsidiaries of multinational corporations to subsidiaries in low-tax jurisdictions.

Design/methodology/approach
Drawing from previous research, PS-risk is assumed to depend on the maximum difference in the effective corporate tax rate between the Danish subsidiary and other subsidiaries under the global ultimate owner, in conjunction with the tax regulations relevant to profit shifting. The top 400 contractors in Danish municipalities from 2017 to 2019 are identified and their relative PS-risk is estimated by combining information about corporate ownership structure with country-specific information on corporate tax rates, tax regulations and profit shifting from three independent data sets.

Findings
The PS-risk estimates are highly significantly positively correlated across the data sets and show that 17%–23% of the total procurement sum of the Danish municipalities has been spent on contracts with corporations having a medium to high PS-risk. On average, PS-risk is highest for large non-Scandinavian multinational contractors in sectors such as construction, health and information processing.

Social implications
Danish public procurers may use the indicator to screen potential suppliers and, if procurement regulations permit, to ensure high-PS-risk bidders document their tax practices.

Originality/value
The PS-risk indicator is novel, and to the best of the authors’ knowledge, the analysis provides the first estimate of PS-risk in Danish public procurement.
Achieving sustainable development goals (SDGs) through corporate sustainability: a topic modeling-based bibliometric analysis approach
Authors: Arora Meenal , Gupta Jaya , Mittal Amit , Prakash Anshika 
Published: March 2024

PurposeConsidering the swift adoption of innovative sustainability practices in businesses to accomplish sustainable development goals (SDGs), research on corporate sustainability has increased significantly over the years. This research intends to analyze the published literature, emphasizing the existing, emerging and future research directions on achieving the SDGs through corporate sustainability.Design/methodology/approachThis research analyzed the growing trends in corporate sustainability by incorporating 2,038 Scopus articles published between 1999 and 2022 using latent Dirichlet allocation (LDA) topic modeling, bibliometrics and qualitative content analysis techniques. The bibliometric data were analyzed using performance and science mapping. Thereafter, topic modeling and content analysis uncovered the topics included under the corporate sustainability umbrella.FindingsThe findings indicate that investigation into corporate sustainability has considerably increased from 2015 to date. Additionally, the majority of studies on corporate sustainability are from the United States of America, the United Kingdom and Germany. Besides, the USA has the most collaboration in terms of co-authorship. S. Schaltegger was considered the most productive author. However, P. Bansal was ranked as the top author based on a co-citation analysis of authors. Further, bibliometric data were evaluated to analyze leading publications, journals and institutions. Besides, keyword co-occurrence analysis, topic modeling and content analysis highlighted the theoretical underpinnings and new patterns and provided directions for further research.Originality/valueThis study demonstrates various existing and emerging themes in corporate sustainability, which have various repercussions for academicians and organizations. This research also examines the lagging themes in the current domain.
Beyond reality: metaverse technologies revolutionizing libraries and elevating user engagement
Authors: Margam Madhusudhan 
Published: March 2024

Purpose
This study aims to provide insight into the usage of metaverse technologies in libraries, examining their impact on library service user engagement and assisting in unique promotion and marketing techniques for the metaverse setting.

Design/methodology/approach
This study used a literature review approach to synthesize current scholarly material on metaverse technologies and their practical applicability in the library context. It gathered academic literature from Emerald, Web of Science, Scopus and Google Scholar databases to construct a strong foundation for the study from journal articles, which were retrieved using the researcher’s “search string.”

Findings
Metaverse technologies are reshaping the idea of smart libraries, offering innovative approaches to interact with information resources and delivering users progressively immersive and dynamic learning experiences. This in-depth investigation adds to a better understanding of the emerging link between metaverse technology and library professionals. It bridges the gap between libraries and users, transcending geographical boundaries and enabling libraries to serve a global audience. It anticipates metaverse-infused academic libraries welcoming new methods of engaging with their users with interactive capabilities to create a unique environment to explore library resources in an interactive marketing approach.

Originality/value
The metaverse is not only the future but also the future of libraries. This research fills the gap by advancing the literature on cutting-edge library technologies and empowers users to become reflective and well-informed information producers. It also helps library stakeholders engage with their audience in new and impactful ways and explore innovative marketing strategies tailored to the metaverse environment.
Is there equal employment opportunity in tourism? An evaluation of African students' perceptions of future careers
Authors: Chinasa Asadu Glory , Ozgit Hale 
Published: March 2024

PurposePrior to the COVID-19 pandemic, African students studying tourism and hospitality internationally had diverse experiences in their professional endeavours. This study seeks to examine the effects of the COVID-19 pandemic on the career progression and perspectives of African undergraduate students specialising in higher education in the fields of tourism and hospitality.Design/methodology/approachThe study utilised qualitative content analysis, which involves subjectively interpreting text data by systematically categorising and coding it to identify themes or patterns.FindingsThe findings deviate from how the COVID-19 pandemic has affected the career advancement of African international students studying tourism and hospitality in North Cyprus. Consequently, most developing nations face an increased need for security measures. Tourists will pay higher prices to visit highly secure areas rather than risking their lives. This is one of the reasons why many students from developing nations choose to pursue their careers in developed countries.Practical implicationsIt is imperative for the governments of developing nations to make substantial financial contributions to the development of their respective tourism sectors. Augmented investment has the potential to allure international tourists, thereby generating employment prospects for the host economies. The lack of investment forces young individuals to pursue their education overseas. Furthermore, it is imperative for developing nations to enhance their security infrastructure.Social implicationsOur findings suggest that policymakers should establish a diverse management team that includes student employees to develop suitable strategies for industry management. Insufficient student inclusivity can result in a lack of dedication, whereas involving them in management strategies can contribute to the industry’s prosperity.Originality/valueThe findings obtained from this research can stimulate the formulation of strategies within the tourism industry to tackle the intersection of career obstacles.
How do management decisions impact butterfly assemblages in smallholding oil palm plantations in Peninsular Malaysia?
Authors: Harianja Martina F. , Stone Jake , Mamat Wan Z. W. , Hadi Muhamad A. , Luke Sarah H. , Azhar Badrul , Turner Edgar C. 
Published: March 2024

Abstract

In the world's leading palm oil‐producing countries (Indonesia and Malaysia), smallholders make up about 40 per cent of total oil palm plantation area. Management in smallholdings can be highly variable, ranging from intensive monoculture to polyculture systems, especially in the earlier years of cultivation when open canopies allow a variety of understorey crop types to be grown alongside oil palm. Currently, many plantations in the region are mature and due to be replanted, which is likely to have substantial impacts on the ecosystems within them, but studies investigating the impacts of alternative post‐replanting management strategies in smallholder plantations are lacking.

We investigated the impacts of replanting and choice of crop management following replanting (growing oil palm as a monoculture or polyculture) on habitat structure and complexity, and on the abundance, richness and composition of butterfly assemblages in smallholding oil palm plantations in Banting, Selangor, Malaysia. We also assessed the direct effects of habitat structure and complexity on butterfly assemblages. Butterflies are likely to be a valuable indicator group for monitoring the impacts of management practices on biodiversity as butterfly species also show a range of sensitivities to habitat disturbance, with some being vulnerable to change, but others being common in plantations. They are also a functionally important group that pollinate wild plants, are prey for larger species and are common in tropical systems.

Across 27 plantations, we recorded 1227 butterflies from 5 families, 46 genera and 56 species. Habitat structure and complexity differed between management decisions (mature monoculture, immature monoculture, immature polyculture), although many environmental parameters overlapped. We found no significant differences in species richness, density and assemblage composition of butterflies between management decisions. However, changes in local environmental conditions, such as an increase in the coverage of understorey vegetation, increased the abundance of butterflies.

Synthesis and applications. Our findings suggest that replanting oil palm and choice of mono or polyculture have relatively few effects on butterflies, but management for specific features in plantations could benefit butterfly assemblages.
Is the Sky the Limit for Menteen Studios?*
Authors: Farrell Anne M. , Shackell Margaret B. , Swain Monte R. 
Published: March 2024

ABSTRACTThis case exposes students to an intriguing industry: film production and distribution. The focus on relevant costing allows students to make recommendations about keeping, dropping, or expanding a distribution channel and about venturing into a new technology for film distribution. The analysis requires critical thinking. Because students are provided with relatively sparse financial information, they are less likely to be fixated on data and more likely to think critically about how to structure analyses to address strategic and operational issues being weighed by the studio. In addition, the case requires students to communicate their recommendations and the underlying assumptions effectively. This case is suitable for use in undergraduate and graduate managerial and cost accounting courses, introductory MBA courses in managerial accounting or strategic thinking, or undergraduate or graduate courses that are specific to the entertainment industry.
SARS‐CoV‐2 infection negatively impacts on the quality of embryos by delaying early embryonic development
Authors: Ma Linna , Yao Yufei , Zhang Zhao , Huang Yanhua , Zhang Liuguang , Qiao Pengyun , Kang Jinyu , Ren Chune , Xie Wenling , Liang Rongwei , Wu Hongbo , Liu Zheng , Ma Yanlin 
Published: March 2024

AbstractBackgroundThe COVID‐19 pandemic is an unprecedented health crisis that has affected in vitro fertilization practices globally. Previous studies have shown that SARS‐CoV‐2 impacts the quality of embryos by inducing an immunological response in infertile patients. In this study, the early embryonic development of SARS‐CoV‐2‐infected infertile patients was investigated.MethodsSixty‐five SARS‐CoV‐2 infected infertile patients and 258 controls were involved in this study. The major outcome parameters for the cycle were analyzed, including the number of oocytes, maturation oocytes, available embryos per cycle, and embryo morpho kinetic characteristics.ResultsFrom SARS‐CoV‐2 infection until oocyte retrieval, it took an average of 6.63 days. The results revealed that the number of oocytes and high‐quality embryos on day 3 dramatically reduced in SARS‐CoV‐2‐infected infertile patients. SARS‐CoV‐2 was detected in the follicular fluid of three infertile patients. SARS‐CoV‐2 infection had negatively impacted the number of oocytes in multivariate linear regression models. The early embryonic development in the SARS‐CoV‐2 infection group had a noticeable delay from the six‐cell stage to blastocyst stage.ConclusionsSARS‐CoV‐2 infection reduced the number of oocytes and high‐quality embryos on day 3. It delays the early embryonic development from the six‐cell stage to blastocyst stage and has a negative impact on the quality of embryos.
Applying Lyon consensus criteria in the work‐up of patients with extra‐oesophageal symptoms – A multicentre retrospective study
Authors: Calabrese Francesco , Pasta Andrea , Bodini Giorgia , Furnari Manuele , Zentilin Patrizia , Giannini Edoardo G. , Maniero Daria , Della Casa Domenico , Cataudella Giovanni , Frazzoni Marzio , Penagini Roberto , Elena Arsiè , de Bortoli Nicola , Visaggi Pierfrancesco , Savarino Vincenzo , Savarino Edoardo , Marabotto Elisa 
Published: March 2024

SummaryBackgroundThe diagnosis of gastro‐oesophageal reflux disease (GERD) based on otolaryngologist's assessment of laryngoscopic findings remains contentious in terms of sensitivity and specificity.AimsTo evaluate GERD prevalence, applying Lyon 2.0 Consensus criteria, in patients with extra‐oesophageal symptoms undergoing laryngoscopic examination and impedance‐pH monitoring.MethodsIn this retrospective assessment, we included 470 patients with extra‐oesophageal symptoms, either isolated or combined with typical symptoms, who had been referred to six tertiary Italian Gastroenterology Units between January and December 2020. Of these, 274 underwent 24‐h impedance‐pH monitoring and laryngoscopy off PPI therapy. GERD diagnosis followed Lyon Consensus 2.0 criteria, incorporating mean nocturnal baseline impedance when pH‐impedance monitoring was inconclusive.ResultsLaryngoscopic examination revealed pathological findings (predominantly posterior laryngitis) in 71.2% (195/274). GERD was diagnosed in 29.2% (80/274) via impedance‐pH monitoring. The prevalence of GERD in patients with positive or negative laryngoscopy was similar (32.3% vs. 21.5%, p = 0.075). No significant difference in proximal reflux occurrences was noted between positive and negative laryngoscopy groups (33.3% vs. 24.1%, p = 0.133). Laryngoscopy demonstrated sensitivity and specificity of 78.8% and 32.0%, respectively, with a positive predictive value (PPV) of 32.3% and negative predictive value (NPV) of 28.4%. In contrast, a threshold of four concurrent laryngoscopic signs, identified in only eight patients, demonstrated a PPV of 93.8% and a NPV of 73.6% (sensitivity 25.4%, specificity 99.2%).ConclusionThis study underscores the limited diagnostic accuracy of laryngoscopy, emphasising the necessity of impedance‐pH monitoring for confirming GERD diagnoses using Lyon 2.0 criteria in patients with suspected extra‐oesophageal symptoms.
A sutureless overlapped anastomosis technique using linear staplers with reinforced bioabsorbable material in robotic right colectomy with intracorporeal anastomosis
Authors: Mori Shinichiro , Kita Yoshiaki , Baba Kenji , Tanabe Kan , Wada Masumi , Yoshino Shunichiro , Nishida Nanako , Iino Satoshi , Setoyama Tetsuro , Maemura Kosei , Ohtsuka Takao 
Published: March 2024

AbstractAimCreation of an overlapped anastomosis using handsewn sutures for common enterotomy is very popular in robotic right colectomy (RRC) with intracorpareal anastomosis (IA). The aim of this study is to present a simple method for constructing a sutureless overlapped anastomosis using a 60 mm linear stapler with a reinforced bioabsorbable material in RRC with IA.MethodThe distal ileum and proximal colon were put in overlapping positions. Enterotomies were created 2 cm proximal to the ileal stump and 8 cm distal to the colonic stump on the antimesenteric side. Subsequently, a 60 mm linear stapler with a reinforced bioabsorbable material was inserted into each lumen and fired. Finally, the bowel was elevated while holding the bioabsorbable material, and the common enterotomy was grasped with the robotic instrument in the middle and closed using a linear stapler with a reinforced bioabsorbable material.ResultsThis technique was applied to 10 patients with tumours of the caecum, ascending colon, or transverse colon. The median operating time, anastomosis construction time, blood loss, and postoperative stay were 281 min (range 228–459 min), 12 min (range 11–17 min), 10 mL (range 0–110 mL), and 10 days (range 8–15 days), respectively. No adverse intraoperative events were observed. Postoperatively, one patient developed chylous ascites, but there were no other complications.ConclusionThe simple technique for constructing a sutureless overlapped anastomosis using a 60 mm linear stapler with a reinforced bioabsorbable material in robotic right colectomy with intracorporeal anastomosis appears to be safe and feasible.
Population pharmacokinetics, enzyme occupancy, and pharmacodynamic modeling of soticlestat in patients with developmental and epileptic encephalopathies
Authors: Yin Wei , Facius Axel , Asgharnejad Mahnaz , Lahu Gëzim , Vakilynejad Majid 
Published: March 2024

AbstractSoticlestat (TAK‐935) is a first‐in‐class, selective inhibitor of cholesterol 24‐hydroxylase (CH24H) under phase III development for the treatment of the developmental and epileptic encephalopathies (DEEs), Dravet syndrome (DS), and Lennox–Gastaut syndrome (LGS). A previous model characterized the pharmacokinetics (PKs), CH24H enzyme occupancy (EO), and pharmacodynamics (PDs) of soticlestat in healthy volunteers. The present study extended this original model for patients with DEEs and investigated sources of variability. Model‐based simulations were carried out to optimize dosing strategies for use in clinical trials. Data from eight phase I and II trials of healthy volunteers or patients with DEEs receiving oral soticlestat 15–1350 mg were included, encompassing 218 individuals for population PK (PopPK) analyses and 306 individuals for PK/PD analyses. Dosing strategies were identified through model‐based simulations. The final mixed‐effect PopPK/EO/PD model consisted of a two‐compartment PK model and an effect‐site compartment in the PK/EO model; soticlestat concentrations at the effect site were linked to 24S‐hydroxycholesterol plasma concentrations using a semimechanistic inhibitory indirect response model. Covariates were included to account for sources of variability. Pediatric dosing strategies were developed for four body weight bands (10 to <15, 15 to <30, 30 to <45, and 45–100 kg) to account for covariate effects by body weight. The final PopPK and PK/EO/PD models accurately described PK, EO, and PD profiles of soticlestat in healthy volunteers and patients with DEEs. Covariate analyses and model‐based simulations facilitated optimization of phase III trial dosing strategies for patients with DS or LGS.
Social network analysis of the CaRE2 health equity center: Team science in full display
Authors: Ezenwa Miriam O. , Smith Thomas Bryan , Richey Joyce , Smith Ukamaka D. , Stern Mariana C. , Reams Renee , Wilkie Diana J. 
Published: March 2024

AbstractCancer health disparities that exist in the Black or African American and Hispanic or Latino/x communities are scientific challenges, yet there are limited team science approaches to mitigate these challenges. This article's purpose is to evaluate the team science collaborations of the National Institutes of Health‐funded Florida‐California Cancer Research, Education & Engagement (CaRE2) Center partnership underscoring the inclusion of multidisciplinary team members and future under‐represented minority (URM) cancer researchers. To understand our collaborative efforts, we conducted a social network analysis (SNA) of the CaRE2 Center partnership among University of Florida, Florida A&M University, and University of Southern California with data collected via the dimensions.ai application programming interface. We downloaded metadata for all publications associated with dimensions.ai IDs. The CaRE2 collaboration network increased over time as evidenced by accruing more external collaborators and more publishing of collaborative works. Degree centrality of key personnel was stable in each wave of the networks. CaRE2 key personnel averaged a total of 60.8 collaborators in 2018–2019 (SD = 57.4, minimum = 3, maximum = 221), and 65.8 collaborators in 2020–2021 (SD = 56.06, minimum = 4, maximum = 222). Betweenness was largely stable across all groups and waves. We observed a steady decline in transitivity, the probability that a pair of CaRE2 co‐authors shared a third co‐author, from 0.74 in 2018 to 0.47 in 2022. The SNA findings suggest that the CaRE2 Center partnership's publications show growth in team science collaborations with the inclusion of multidisciplinary team members from the three partner institutions and future URM cancer researchers who were mentored as trainees and early‐stage investigators.
Interstitial mycosis fungoides: A rare presentation of mycosis fungoides with overlapping granulomatous and folliculotropic features
Authors: Chung Christopher , Wu Bicong , LeWitt Tessa , Griffin Teresa , Hooper Madeline , Zhou Xiaolong (Alan) , Choi Jaehyuk , Guitart Joan 
Published: March 2024

AbstractBackgroundInterstitial mycosis fungoides (IMF) is a rare subtype of mycosis fungoides (MF) characterized by atypical lymphocytes infiltrating the reticular dermis between collagen bundles with limited epidermotropism and variable granulomatous features.MethodsRetrospective single institution review of 31 cases of IMF including clinical characteristics, disease course and pathological features.ResultsOur cohort was predominately male (19; 61%, M:F 1.6:1) with a mean age at diagnosis of 43 years (range 11–85), mean signs/symptoms duration of 7 years prior to diagnosis, and 6 years mean follow‐up duration. Clinically, patients often exhibited symmetric ill‐defined patches/plaques involving intertriginous regions with tan‐yellow hyperpigmentation and follicular‐based papules, wrinkling, and alopecia. Lymphadenopathy was noted in seven patients. Fifteen (52%) patients were in near or complete clinical remission at the latest follow‐up. T‐cell receptor gene rearrangement was positive in 23/24 (96%) cases. Histopathologically, atypical cells were small–medium, CD4+ (29; 94%) or rarely CD4+/CD8+ (1; 3%) lymphocytes infiltrating the reticular dermis with thickened collagen bundles (27; 87%), multinucleated giant cells (12; 39%), and often tracing along adnexa with subtle folliculotropism (12/20; 60%).ConclusionsOur study demonstrates IMF is an indolent subtype of MF with distinct features, including frequent granulomatous and subtle follicular involvement resulting in alopecia.