bluuebunny/crossref_metadata_2025_split huggingface dataset:
Over half a decade into the adoption of IFRS 9: a systematic literature review
Authors: Awuye Isaac S. , Taylor Daniel 
Published: March 2024

PurposeIn 2018, the International Financial Reporting Standard 9-Financial Instruments became mandatory, effectively changing the underlying accounting principles of financial instruments. This paper systematically reviews the academic literature on the implementation effects of IFRS 9, providing a coherent picture of the state of the empirical literature on IFRS 9.Design/methodology/approachThe study thrives on a systematic review approach by analyzing existing academic studies along the following three broad categories: adoption and implementation, impact on financial reporting, and risk management and provisioning. The study concludes by providing research prospects to fill the identified gaps.FindingsWe document data-related issues, forecasting uncertainties and the interaction of IFRS 9 with other regulatory standards as implementation challenges encountered. Also, we observe cross-country heterogeneity in reporting quality. Furthermore, contrary to pre-implementation expectations, we find improvement in risk management. This suggests that despite the complexities of the new regulatory standard on financial instruments, it appears to be more successful in achieving the intended objective of enhancing better market discipline and transparency rather than being a regulatory overreach.Originality/valueAs the literature on IFRS 9 is burgeoning, we provide state-of-the-art guidance and direction for researchers with a keen interest in the economic significance and implications of IFRS 9 adoption. The study identifies gaps in the literature that require further research, specifically, IFRS 9 adoption and firm’s hedging activities, IFRS 9 implications on non-financial firms. Lastly, existing studies are mostly focused on Europe and underscore the need for more research in under-researched jurisdictions, particularly in Asia and Africa. Also, to standard setters, policymakers and practitioners, we provide some insight to aid the formulation and application of standards.
Diversity as value driver in Euro Stoxx 50 companies
Authors: Gomez-Martinez Raul , Medrano-Garcia María Luisa 
Published: March 2024

PurposeCorporate diversity encompasses the different talents, knowledge, cultures, experiences and values of its employees. This diversity is reflected in multiple characteristics, such as race, age, gender, social class, religion, sexual orientation, ethnicity, culture and disability. The objective of this study is to identify if diversity is a value driver.Design/methodology/approachWe take the diversity score from the Diversity Leaders Index 2023 published by Financial Times (FT) and Statista; this will be our independent variable in linear regression models whose objective variables are relevant fundamental indicators of the Euro Stoxx 50 companies. It is, therefore, a cross-sectional sample with financial data taken as of the current date. We have 37 Euro Stoxx 50 components included in the diversity ranking.FindingsThe results indicate that diversity is not a value driver for trading volume, for its revenue, or for systematic risk measured by the beta parameter. However, it is observed, in a confidence interval of 90%, that the most diverse companies are larger (according to their market capitalization). In addition, the most diverse companies are more profitable [return on assets (ROA)] and valued by the market [price to earnings ratio (PER)] in a confidence interval of 95%.Originality/valueThese results indicate that companies should promote corporate diversity as a management strategy, as it is observed that more diverse companies are more profitable and valued by the market. This study provides a quantitative vision in the context of homogeneous companies such as the Euro Stoxx 50 Index on the aspects in which diversity is a value driver.
Managerial decision-making: exploration strategies in dynamic environments
Authors: Wan Claire K. , Chih Mingchang 
Published: March 2024

PurposeWe argue that a fundamental issue regarding how to search and how to switch between different cognitive modes lies in the decision rules that influence the dynamics of learning and exploration. We examine the search logics underlying these decision rules and propose conceptual prompts that can be applied mentally or computationally to aid managers’ decision-making.Design/methodology/approachBy applying Multi-Armed Bandit (MAB) modeling to simulate agents’ interaction with dynamic environments, we compared the patterns and performance of selected MAB algorithms under different configurations of environmental conditions.FindingsWe develop three conceptual prompts. First, the simple heuristic-based exploration strategy works well in conditions of low environmental variability and few alternatives. Second, an exploration strategy that combines simple and de-biasing heuristics is suitable for most dynamic and complex decision environments. Third, the uncertainty-based exploration strategy is more applicable in the condition of high environmental unpredictability as it can more effectively recognize deviated patterns.Research limitations/implicationsThis study contributes to emerging research on using algorithms to develop novel concepts and combining heuristics and algorithmic intelligence in strategic decision-making.Practical implicationsThis study offers insights that there are different possibilities for exploration strategies for managers to apply conceptually and that the adaptability of cognitive-distant search may be underestimated in turbulent environments.Originality/valueDrawing on insights from machine learning and cognitive psychology research, we demonstrate the fitness of different exploration strategies in different dynamic environmental configurations by comparing the different search logics that underlie the three MAB algorithms.
An update on clinical trials for cutaneous lupus erythematosus
Authors: Xie Lillian , Lopes Almeida Gomes Lais , Stone Caroline J. , Faden Daniella Forman , Werth Victoria P. 
Published: March 2024

AbstractCutaneous lupus erythematosus (CLE) comprises dermatologic manifestations that may occur independently or with systemic lupus erythematosus (SLE). Despite advancements in refining CLE classification, establishing precise subtype criteria remains challenging due to overlapping presentations and difficulty in distinguishing morphology. Current treatments encompass preventive measures, topical therapies, and systemic approaches. Hydroxychloroquine and glucocorticoids are the sole US Food and Drug Administration (FDA)‐approved medications for CLE, with numerous off‐label treatments available. However, these treatments are often not covered by insurance, imposing a significant financial burden on patients. The exclusion of most CLE patients, particularly those without concurrent SLE, from trials designed for SLE has resulted in a lack of targeted treatments for CLE. To develop effective CLE treatments, validated outcome measures for tracking patient responsiveness are essential. The Cutaneous Lupus Erythematosus Disease Area and Severity Index is widely utilized for its reliability, validity, and ability to differentiate between skin activity and damage. In contrast, the FDA mandates the use of the Investigator's Global Assessment, a five‐point Likert scale related to lesion characteristics, for skin‐related therapeutic trials. It requires the disease to resolve or almost completely resolve to demonstrate improvement, which can be difficult when there is residual erythema or incomplete clearance that is meaningfully improved from a patient perspective. Various classes of skin lupus medications target diverse pathways, allowing tailored treatment based on the patient's lupus inflammatory profile, resulting in improved outcomes. Promising targeted therapeutic drugs include anifrolumab (anti‐type 1 interferon), deucravacitinib (allosteric tyrosine kinase 2 inhibitor), litifilimab (plasmacytoid dendritic cell‐directed therapy), iberdomide (cereblon‐targeting ligand), and belimumab (B‐cell directed therapy). Despite the significant impact of CLE on quality of life, therapeutic options remain inadequate. While promising treatments for cutaneous lupus are emerging, it is crucial to underscore the urgency for skin‐focused treatment outcomes and the implementation of validated measures to assess therapeutic effectiveness in clinical trials.
The effect of dead standing (marcescent) biomass on litter decomposition in herbaceous flora is governed by plant functional group
Authors: Angst Šárka , Mudrák Ondřej , Frouz Jan , Jílková Veronika , Schnablová Renáta , Straková Petra , Veselá Hana , Angst Gerrit 
Published: March 2024

Abstract

In autumn, temperate herbs begin to senesce and gradually shed their litter. However, surprisingly large amounts of dead biomass remain standing, that is, marcescent. The consequences of marcescence for the decomposition of biomass once it finally reaches the soil are largely unknown.

Here, we aimed to determine whether marcescence affects subsequent litter decomposition in the organic layer to such an extent that its mass loss and chemistry are distinguishable from those of directly shed biomass. We further aimed to disentangle the role of plant functional traits and groups (forbs vs. grasses) concerning the marcescence effect on decomposition.

To this end, we sampled the living, marcescent and shed senescent biomass of 39 herbaceous plant species grown in a common garden experiment, determined plant functional traits and incubated the marcescent and shed plant tissues in the field in an allochthonous organic layer for 6 months. We determined the mass loss, C and N contents, chemical composition and microbial community structure of the decomposed tissues.

Our results show that marcescent tissues decomposed more slowly than directly shed tissues (mass loss 37.3% vs. 63.2% for forbs, 43.5% vs. 45.5% for grasses), likely due to more favourable conditions for decomposition in the organic layer. These were reflected in a significantly higher microbial colonization of shed (~333 and 708 μg biomass C g−1 for forbs and grasses, respectively) than marcescent tissue (~189 and 543 μg biomass C g−1 for forbs and grasses, respectively) even after 6 months in the organic layer. Moreover, higher relative contributions of aliphatics and polyphenolics in shed tissues indicated a more advanced stage of decomposition. Notably, marcescent tissues of forbs, with a more complex growth architecture (being composed of stems [marcescent] and leaves [shed]), decomposed substantially more slowly than directly shed tissues. In contrast, differences in decomposition between marcescent and shed tissues of grasses, with a more uniform growth architecture, were substantially less pronounced.

These findings highlight that marcescence in the temperate herbaceous flora can strongly affect litter decomposition and thus C and nutrient cycling through temperate ecosystems, but that the extent to which marcescence affects decomposition depends on plant functional group.
Postpartum long‐acting reversible contraceptive adoption after a statewide initiative
Authors: Gifford Katie , McColl Rebecca , McDuffie Mary Joan , Boudreaux Michel 
Published: March 2024

AbstractObjectivesTo examine the effects of a comprehensive, multiyear (2015–2020) statewide contraceptive access intervention in Delaware on the contraceptive initiation of postpartum Medicaid patients. The program aimed to increase access to all contraceptives, including long‐acting reversible contraceptives (LARC). The program included interventions specifically targeting postpartum patients (Medicaid payment reform and hospital‐based immediate postpartum (IPP) LARC training) and interventions in outpatient settings (provider training and operational supports).Data Sources and Study SettingWe used Medicaid claims data between 2012 and 2019, from Delaware and Maryland (a comparison state), to identify births and postpartum contraceptive methods up to 60 days postpartum among patients aged 15–44 years who were covered in a full‐benefit eligibility category.Study DesignUsing difference‐in‐differences, we assessed changes in LARC, tubal ligation, and short‐acting methods (oral contraceptive, injectable, patch/ring). LARC rates were assessed at 60 days after delivery and on an immediate postpartum basis. Other methods were only assessed at 60 days. Analyses were conducted separately for an early‐adopting high‐capacity hospital (that delivers approximately half of all Medicaid financed births) and for all other later‐adopting hospitals in the state.Data Collection/Extraction MethodsData were extracted from administrative claims.Principal FindingsThe program increased postpartum LARC insertions by 60 days after delivery by 11.7 percentage points (95% CI: 10.7, 12.8) in the early‐adopting hospital and 6.9 percentage points (95% CI: 4.8, 5.9) in later‐adopting hospitals. Increases in IPP versus outpatient LARC drove the change, but we did not find evidence that IPP crowded‐out outpatient LARC services. We observed decreases in short‐acting methods, suggesting substitution between methods, but the share of patients with any method increased at the early‐adopting hospital (5.2 percentage points; 95% CI: 3.5, 6.9) and was not statistically significantly different at the later‐adopting hospitals.ConclusionsDirect reimbursement for IPP LARC, in combination with provider training, had a meaningful impact on the share of Medicaid‐enrolled postpartum women with LARC claims.
Postmortem chondrocyte viability in porcine articular cartilage: Influence of time, temperature, and burial under winter conditions
Authors: Cvetko Marko , Knific Tanja , Frangež Robert , Motaln Helena , Rogelj Boris , Alibegović Armin , Gombač Mitja 
Published: March 2024

AbstractThe aim of the present study was to investigate the effects of time, temperature, and burial in a natural environment on the viability of chondrocytes in porcine femoral condyles using confocal laser scanning microscopy. Hind trotters from 10 pigs were buried or left unburied. Samples were collected daily and stained with a combination of vital dyes (calcein‐AM and ethidium homodimer‐1). The chondrocytes showed an intense staining corresponding to their vitality. In the first 3 days, viability decreased slowly and showed no statistical difference between buried and unburied samples. After the first 3 days, it decreased rapidly, with the viability of the buried samples being 66% on day 4, decreasing to 25% on day 8 and to 16% on day 10, while in the unburied samples it decreased to 43% on day 4, 13% on day 8 and 5% on day 10. Our results indicate a time, temperature, and burial dependent decrease in chondrocyte viability and suggest the use of chondrocyte viability as a marker for estimating PMI in both the natural environment and in animals, as well as its potential use in humans.
Development research of latent fingermarks based on aggregation‐induced emission technique
Authors: Liang Shuai , Gao Shu‐hui 
Published: March 2024

AbstractFingerprints hold evidential value for individual identification; a sensitive, efficient, and convenient method for visualizing latent fingermarks (LFMs) is of great importance in the field of crime scene investigation. In this study, we proposed an aggregation‐induced emission atomization technique (AIE‐AT) to obtain high‐quality fingermark images. Six volunteers made over 1566 fingerprint samples on 17 different objects. The quality of fingermark development was evaluated using grayscale analysis for quantitative assessment, combining the fluency of fingermark ridges and the degree of level 2 and level 3 features. Both qualitative and quantitative methods were employed to explore the effectiveness of AIE molecule C27H19N3SO in developing fingermarks, its applicability to objects, and its individual selectivity. Additionally, the stability of the AIE molecule was examined. Comparative experimental results demonstrated the high stability of the AIE molecule, making it suitable for long‐term preservation. The grayscale ratio of the ridges and furrows was at least 2, with high brightness contrast, the level 2 and level 3 features were clearly observable. The AIE‐AT proved to be effective for developing fingermarks on nonporous, porous, and semiporous objects. It exhibited low selectivity on suspects who leave fingermarks and showed better development effects on challenging objects, as well as efficient extraction capability for in situ fingermarks. In summary, AIE‐AT can efficiently develop latent fingermarks on common objects and even challenging ones. It locates the latent fingermarks for further accurate extraction of touch exfoliated cells in situ, providing technical support for the visualization of fingermarks and the localization for extraction of touch DNA.
An evaluation of the cannabinoid content of the liquid and thermal degradation analysis of cannabis‐labeled vape liquids
Authors: Moreno Sara , Trouten‐Ebert Ashley , Richards‐Waugh Lauren L. , Quiñones Rosalynn 
Published: March 2024

AbstractCannabidiol (CBD) vape pen usage has been on the rise given the changing political and scientific climate as well as the promotion of these delivery systems as a more accessible and lower‐risk option for consumers. Despite being marketed as a safer way to use cannabis, CBD vape liquids are sold without restrictions or meticulous quality control procedures such as toxicological and clinical assessment, standards for product preservation, or investigative degradation analyses. Nine CBD‐labeled vape liquid samples purchased and manufactured in the United States were evaluated and assessed for cannabinoid content. Quantification and validation of cannabinoids and matrix components was accomplished using gas and liquid chromatography with mass spectrometry analysis (GC–MS and LC–MS/MS) following liquid–liquid extraction with methanol. Samples degraded by temperature (analyzed by GC–MS) showed a greater disparity from the labeled CBD content compared with samples analyzed as purchased (by LC–MS/MS). Thermal degradation of the vape liquids showed increased levels of tetrahydrocannabinol (THC). Also, extended time and temperature degradation were evaluated in vape liquids by storing them for 15 months and then varying temperature conditions before analysis, which indicated CBD transformed into other cannabinoids leading to different cannabinoid content within the vape samples. Evaluation conducted on these vape liquids indicated the route of exposure, storage conditions, and length of storage could expose consumers to unintended cannabinoids and showed a concerning level of disagreement between the products' labeled cannabinoid content and the results generated by these analyses.
The influence of altitude on the abundance and occurrence of species of the family Calliphoridae (Diptera) in corpses in a Mediterranean area
Authors: Pérez‐Marcos María , Ruiz‐Franco Laura , García Mª Dolores , López‐Gallego Elena , Arnaldos Mª Isabel 
Published: March 2024

AbstractA carcass is defined as a temporary resource that can support high levels of diversity compared to other resources. The level of diversity often depends on the environmental conditions in which the corpse is found. Calliphoridae (Diptera) are the most important necrophagous insects used in forensic investigations because this family is common, widespread, abundant, and usually the first to colonize a corpse. However, understanding the processes responsible for variation in calliphorid species abundance and richness along gradients in ecology remains a key challenge. In this study, we analyzed the influence of altitude on the abundance and diversity of Calliphoridae species in corpses at three different altitudes (400, 900, and 1500 m a.s.l.) in a mountainous area of southeastern Spain. The results revealed a gradient of decreasing abundance with increasing altitude. An altitudinal substitution of species was observed, with Chrysomya albiceps being found at the lowest altitude and Calliphora vicina at the highest altitude. Seasonal variation was also noted, with Ch. albiceps being the dominant species in the warmer months and C. vicina being the dominant species in winter. Our results confirm the importance of Calliphorids as seasonal, altitudinal, and environmental indicators, given the wide distribution and abundance of this family. This information is of great interest on the interpretation of data in forensic practice.
Sensory attributes of fine flavor cocoa beans and chocolate: A systematic literature review
Authors: Putri Desiana Nuriza , De Steur Hans , Juvinal Joel G. , Gellynck Xavier , Schouteten Joachim J. 
Published: March 2024

AbstractFine flavor cocoa (FFC) is known for its unique flavor and aroma characteristics, which vary by region. However, a comprehensive overview of the common sensory attributes used to describe FFC beans and chocolate is lacking. Therefore, a systematic review was conducted to analyze existing literature and identify the most commonly used sensory attributes to describe FFC beans and chocolate. A systematic search of the Web of Science and Scopus databases was conducted in May 2023, and Preferred Reporting Items for Systematic Reviews and Meta‐Analyses (PRISMA) guidelines were followed to ensure transparency and reproducibility. This review summarizes the origins of cocoa and explores their unique flavor profiles, encompassing caramel, fruity, floral, malty, nutty, and spicy notes. Although some origins may exhibit similar unique flavors, they are often described using more specific terms. Another main finding is that although differences in sensory attributes are anticipated at each production stage, discrepancies also arise between liquor and chocolate. Interestingly, fine chocolate as the final product does not consistently retain the distinctive flavors found in the liquor. These findings emphasize the need for precise descriptors in sensory evaluation to capture flavor profiles of each origin. As such, the exploration of attributes from bean to bar holds the potential to empower FFC farmers and chocolate producers to effectively maintain quality control.
Improving fried burger quality and modulating acrylamide formation by active coating containing Rosa canina L. extract nanoemulsions
Authors: Ashrafi Azam , Ahari Hamed , Asadi Gholamhassan , Nafchi Abdorreza Mohammadi 
Published: March 2024

AbstractDuring the frying of foods, undesirable reactions such as protein denaturation, acrylamide formation, and so on occur in the product, which has confirmed carcinogenic effects. The use of antioxidants has been proposed as an effective solution to reduce the formation of these compounds during the process. The current study aimed to assess the impact of an edible coating holding within chia seed gum (CSG) and Rosa canina L. extract (RCE) nanoemulsions on the physicochemical properties, oil uptake, acrylamide formation, 5‐hydroxymethyl‐2‐furfural (HMF) content, and sensory characteristics of beef–turkey burgers. The RCE‐loaded nanoemulsions were prepared using the ultrasonic homogenization method, and different concentrations (i.e., 10%, 20%, and 40% w/w) were added to the CSG solutions; these active coatings were used to cover the burgers. CSG‐based coatings, especially coatings containing the highest concentration of nanoemulsions (40%), caused a significant decrease in the oil uptake and moisture retention, acrylamide content, and HMF content of fried burgers. The texture of coated burgers was softer than that of uncoated samples; they also had a higher color brightness and a lower browning index. Field emission scanning electron microscopy analysis showed that RCE concentration less than 40% should be used in CSG coatings because it will cause minor cracks, which is an obvious possibility of failure of coating performance. Coating significantly (4–10 times) increased the antioxidant activity of burgers compared to the control. In conclusion, it is suggested to use the active coating produced in this study to improve fried burger quality and modulate acrylamide formation.