bluuebunny/crossref_metadata_2025_split huggingface dataset:
This deserves a Huh?
Authors: Franz Diana 
Published: October 2023

Research methodology
To complete this case, students will need to access financial statements from the Securities and Exchange Commission’s webpage. The links are provided. Students will also need to review the conceptual framework that is typically covered in Intermediate 1 to respond to question 5.

Case overview/synopsis
This case is based on the three financial statement restatements that Weatherford International Ltd. made over an approximately 18-month period. The restatements were due to a fraud committed by manipulating the income tax accrual in the financial statements. The manipulation used was to overstate the amount of income used to calculate the dividend exclusion and then use a relatively high tax rate to calculate the resulting tax benefit. The tax rate used for the fraud was substantially more than Weatherford’s effective tax rate (ETR), which was a prominent part of the company’s strategic growth plan. The tax senior with the external auditors who reviewed the entry made for the dividend exclusion captured the inconsistency with the comment that “This [the entry] deserves a huh?” The case is intended for students in Intermediate 2, where financial statement restatements and their effect on the company’s financial statements are typically covered. During the years covered in this case, Weatherford was also under investigation for violations of the Foreign Corrupt Practices Act (FCPA). Weatherford’s FCPA violations included multiple instances of bribery, the inappropriate use of volume discounts, improper payments and kickbacks in the United Nation’s Oil for Food program. Weatherford received the eighth-largest fine in the history of FCPA violations (at that time) of $152m. Weatherford’s FCPA investigation expanded, and the company paid another $100m in fines for violations of sanctions law and export control law. This case focuses only on the fraudulent manipulation of the financial statements through the tax accrual and does not delve into the other investigations. However, the linkage between those investigations and the fraud in this case is Weatherford’s nonexistent internal controls.

Complexity academic level
This case was designed to be used in Intermediate 2 financial accounting classes to highlight financial statement restatements and review the conceptual framework and materiality. The students who used the case did not have difficulty with the tax aspect of the case. However, most of the students had taken one tax class previously or concurrently. If students have not had any exposure to tax, the instructor might want to walk students through the tax aspects of the case.
Transforming museums with technology and digital innovations: a scoping review of research literature
Authors: Tham Aaron , Liu Yulin , Loo Poh Theng 
Published: October 2023

Purpose
This study aims to survey the existing body of knowledge about digital innovation within museums. Academic and practitioner interest in digital innovation has been piqued as technological advances that enable the rapid personalisation of information to cater towards increasingly sophisticated end-user expectations. Yet, the literature on digital innovation in the museum environment appears fragmented and lacks theoretical grounding.

Design/methodology/approach
Drawing on a systematic scoping review of 199 articles published during 2010–2021, this paper provides an initial indication of the size and scope of current research literature on digital innovation of museums.

Findings
This literature review elucidates the status quo and future directions of digital innovation in museum space. An integral conceptual framework is proposed to provide a comprehensive lens to steer future research and practice in this area in a theoretically grounded and systemic manner.

Originality/value
This study mixes both quantitative and qualitative analyses of the literature to produce an up-to-date understanding of extant research by illuminating inspiring processes, foregrounding commonly encountered challenges, framing theoretical and practical implications and proposing avenues for future research.
Rethinking tourism: where is it going and how will it impact people and planet?
Authors: Costa Jorge , Montenegro Mónica , Gomes João 
Published: October 2023

PurposeIn this article, the authors introduce the strategic question and demonstrate its relevance to society and for organizations. They also profile the articles selected for the annual global trends issue and explain how they illustrate the various angles on how tourism is impacting people and the planet.Design/methodology/approachThe authors draw on a review of their previous research and other available information and on the articles selected to identify how tourism is impacting people and the planet. A brief explanation of the positions and proposals presented by the global trends issue authors as well as their key contributions is also presented.FindingsFrom the analysis undertaken by the authors, it is clear that there is a need to rethink tourism in the aftermath of the COVID-19 pandemic. This is even more important as the tourism industry has already recovered to 2019 levels (pre-pandemic performance) and is expected to break new records by the end of 2023. As the authors reach this milestone, the choice now is either to continue to follow the traditional pre-pandemic model of tourism development and growth or to take the opportunity to rethink where the tourism industry is heading and how it will impact people and the planet. The authors advocate for the second option, supported by research undertaken by the authors in recent years that clearly shows the favourable impact of tourism and why it must be treated and developed with society in mind. This involves use of resources in a sustainable way and distributing the outcomes among all those involved in the process.Originality/valueIn this introductory article, the authors contextualize the strategic question and demonstrate its relevance to society and for organizations. They also analyze the context of growth that the tourism industry has gone through since the end of 2022 and highlight the perspectives offered by a team of experts invited to reflect on the theme underlying the strategic question.
Root plasticity benefits a global invasive species in eutrophic coastal wetlands
Authors: Liu Hao , Zhang Yan , Xu Xiao , Li Songshuo , Wu Jihua , Li Bo , Nie Ming 
Published: October 2023

Abstract

Invasive species usually benefit more than native species from increases in nutrient availability. Phenotypic plasticity in above‐ground traits has often been used to explain the superiority of invasive species in response to increased nutrient availability. However, it remains largely unclear whether and how root trait plasticity predicts the ascendancy of invasive plants following nutrient enrichment.

Using a 3‐year field nitrogen (N) enrichment experiment, we evaluated the effect of N enrichment on the root traits and growth performance of a globally invasive cordgrass, Spartina alterniflora, and a co‐occurring native plant, Phragmites australis.

We found that S. alterniflora exhibited high plasticity in root traits in response to N enrichment, whereas the root traits of P. australis largely remained unresponsive to fertilization. Specifically, in response to N enrichment, S. alterniflora decreased soil exploitation with a lower length ratio of lateral to adventitious roots. However, the root traits of S. alterniflora shifted to be more acquisitive under N enrichment with higher root N concentrations and lower root tissue density. Moreover, there were a series of anatomical adjustments in the adventitious roots of S. alterniflora in response to N enrichment, such as a thicker diameter, lower living cortex‐to‐stele ratio and higher xylem‐to‐root area ratio. These plastic adjustments in root traits jointly resulted in fast nutrient uptake and transportation in S. alterniflora, boosting its above‐ground productivity under fertile N conditions.

Our study demonstrated that greater plasticity in root traits enables a globally successful invasive species to take advantages of increased nutrient availability, potentially increasing its invasiveness. We suggest that consideration of root traits can improve our understanding of below‐ground mechanisms underlying invasion under global nutrient enrichment.

Read the free Plain Language Summary for this article on the Journal blog.
Efficient resolution of partnership disputes
Authors: Fershtman Daniel , Szabadi Béla , Wasser Cédric 
Published: October 2023

AbstractWe study efficient resolution of partnership disputes in which, departing from the partnership dissolution literature, dissolution need not be efficient. We characterize which disputes can be resolved efficiently under both one‐ and two‐sided private information, and show that unless a partnership is sufficiently ineffective, efficient resolution is impossible. We propose simple dispute‐resolution procedures implementing the efficient outcome whenever possible. Finally, we characterize second‐best mechanisms when efficient resolution is impossible and private information is one sided.
STAT3modulatesCD4+T mitochondrial dynamics and function in aging
Authors: Zukowski Emelia , Sannella Marco , Rockhold Jack Donato , Kalantar Gabriella H. , Yu Jingting , SantaCruz‐Calvo Sara , Kuhn Madison K. , Hah Nasun , Ouyang Ling , Wang Tzu‐Wen , Murphy Lyanne , Marszalkowski Heather , Gibney Kaleigh , Drummond Micah J. , Proctor Elizabeth A. , Hasturk Hatice , Nikolajczyk Barbara S. , Bharath Leena P. 
Published: October 2023

AbstractAging promotes numerous intracellular changes in T cells that impact their effector function. Our data show that aging promotes an increase in the localization of STAT3 to the mitochondria (mitoSTAT3), which promotes changes in mitochondrial dynamics and function and T‐cell cytokine production. Mechanistically, mitoSTAT3 increased the activity of aging T‐cell mitochondria by increasing complex II. Limiting mitoSTAT3 using a mitochondria‐targeted STAT3 inhibitor, Mtcur‐1 lowered complex II activity, prevented age‐induced changes in mitochondrial dynamics and function, and reduced Th17 inflammation. Exogenous expression of a constitutively phosphorylated form of STAT3 in T cells from young adults mimicked changes in mitochondrial dynamics and function in T cells from older adults and partially recapitulated aging‐related cytokine profiles. Our data show the mechanistic link among mitoSTAT3, mitochondrial dynamics, function, and T‐cell cytokine production.
Monitoring spatiotemporal dynamics of large herbivores across an African rangeland using hierarchical multi‐species distance sampling
Authors: Crego Ramiro D. , Wells Harry B. M. , Connette Grant , Stabach Jared A. , Soit Naitareu , Thompson Stewart 
Published: October 2023

AbstractA relative lack of standardised long‐term monitoring data often limits the ability of African conservancies to quantify their efficacy to protect wildlife. In this study, we combined eight 2‐km long transects surveyed monthly between October 2017 and March 2020 (total 240 transects sampled) with a hierarchical multi‐species and multi‐season distance sampling modelling framework to: (1) estimate monthly density of an ensemble of 10 different large herbivores and (2) understand how species respond to changes in vegetation productivity and time across the Naboisho Conservancy in the Greater Mara Ecosystem, Kenya. We documented a total of 55,298 individuals from 6830 animal groups. The median coefficient of variation for all density estimates was 27.67%. On average, number of groups was higher at intermediate levels of vegetation productivity. We found that in general, populations of large herbivores remained stable in the conservancy during the study period, except for wildebeest which decreased in density. We showed that multi‐species monitoring frameworks can be used to understand how species abundance changes across space and time, providing indications as to how they are responding to environmental dynamics or management prescriptions—both of which are valuable tools for under‐resourced wildlife conservancies.
Lessons learnt from a community‐driven digital social connection pilot program for people living with dementia: A qualitative interview study with key stakeholders
Authors: Gibson Caroline , Yates Mark , Moore Kirsten J. 
Published: October 2023

AbstractIntroductionIn response to COVID‐19 and mandated physical distancing, a new digital social connection program was developed and implemented by the local community in a large regional town in western Victoria, Australia. This pilot program, the Digital Inclusion‐Social Connections (DI‐SC) program, aimed to support people living with dementia to use a digital device to access social connection activities.ObjectiveThe objective of this study is to inform the local community implementing the DI‐SC program of key stakeholder experience of DI‐SC process and outcomes to support future development and potential translation of digital social connections programs for people living with dementia.DesignThree semi‐structured focus groups and two interviews were conducted with a total of fifteen participants. Data was transcribed verbatim and thematically analysed.FindingsThree main themes were identified describing factors as influencing the process and outcomes of the DI‐SC program: understanding dementia; personal choice and control; and service planning and coordination. Six sub‐themes were identified: matching capability; establishing a relationship; creating opportunities for different interactions; ownership of the device, program coordination and defining the volunteer digital mentor role.ConclusionKey stakeholders perceived the DI‐SC program as an acceptable way of supporting people living with dementia to engage in activities they found enjoyable promoting social connection with care partners and others. DI‐SC program outcomes were impacted by inappropriate training and a lack of program coordination. The findings of this study may inform future development and implementation of digital social connection programs for vulnerable populations at risk of social isolation.
Postoperative results of modified Karydakis flap method for primary sacrococcygeal pilonidal sinus disease: short and long‐term analysis
Authors: Erdoğrul Güven 
Published: October 2023

AbstractBackgroundSacrococcygeal pilonidal sinus is a common surgical condition that requires various treatment options. This study aims to investigate the short and long‐term outcomes of the modified Karydakis flap method in patients with sacrococcygeal pilonidal sinus.MethodsA retrospective analysis was conducted on 175 patients who underwent the modified Karydakis flap method for sacrococcygeal pilonidal sinus by a single surgeon between September 2015 and February 2021. The patients' demographics, operative time, hospitalization time and complications were recorded.ResultsOf the 175 patients, 125 (71.43%) were male and 50 (28.57%) were female, with a mean age of 24.93 ± 10.27 years. The mean operative time was 55.05 ± 12.33 min, the follow‐up time was 39.21 ± 17.58 months, and the mean hospitalization time was 3.4 ± 1.65 days. Complications were observed in 12 (6.85%) patients, including seroma (5.14%) and wound infection (1.71%), with no observed cases of flap necrosis or recurrence.ConclusionThe modified Karydakis flap method appears to be a safe and effective treatment option for sacrococcygeal pilonidal sinus, with an acceptable complication rate and no observed cases of recurrence.
Significant effects of childhood obesity treatment with a web‐based component in a randomised controlled study (Web‐COP)
Authors: Thorén Annelie , Filipsson Tobias , Englund Erling , Sandström Olof , Janson Annika , Silfverdal Sven Arne 
Published: October 2023

AbstractAimWe evaluated the effect on body mass index standard deviation score (BMI‐SDS) of a combined treatment (Web‐COP) for children with obesity, including a web‐based component targeting their parents.MethodsThis randomised controlled trial recruited children 5–12 years of age with obesity (International Obesity Task Force BMI [IOTF‐BMI] ≥30 kg/m2) from school health care and outpatient paediatric clinics in in Northern Sweden from 1 June 2019 to 21 June 2020. The children were randomised to Web‐COP, an intervention with group sessions and a 12‐week web‐based component, or standard care. The primary outcome was the change in IOTF BMI‐SDS after 6 months.ResultsIn total, 75 children (33 girls), mean age 9.5 years, were randomised, and 65/75 (87%) children and their parents completed the study, 35/39 (90%) in the Web‐COP intervention and 30/36 (83%) in the standard care group. BMI‐SDS at 6 months was changed from 3.08 to 2.81 in the intervention group compared to an increase from 3.07 to 3.16 in the standard care group, representing a significant difference between groups (p < 0.001). In the intervention group, 14/30 (47%) reduced their BMI‐SDS ≥0.25, compared to none in the standard care group.ConclusionThe parent‐focused intervention significantly improved BMI‐SDS in children with obesity as compared to children in standard care.
Percutaneous transhepatic gallbladder drainage versus endoscopic gallbladder stenting for managing acute cholecystitis until laparoscopic cholecystectomy
Authors: Tanaka Kuniya , Takano Yuichi , Kigawa Gaku , Shiozawa Toshimitsu , Takahashi Yuki , Nagahama Masatsugu 
Published: October 2023

AbstractIntroductionGallbladder drainage by methods such as percutaneous transhepatic gallbladder drainage (PTGBD) or endoscopic gallbladder stenting (EGBS) is important in the early management of moderate to severe acute cholecystitis.MethodsIn patients undergoing laparoscopic cholecystectomy (LC) for acute cholecystitis after a month or more of gallbladder drainage, the clinical course was compared between patients initially treated with PTGBD or EGBS.ResultsAmong 331 patients undergoing LC for cholecystitis between 2018 and 2022, 43 first underwent 1 or more months of gallbladder drainage. The median interval between drainage initiation and LC was 89 days (range, 28–261) among 34 patients with PTGBD and 70 days (range, 62–188) among nine with EGBS (p = 0.644). During this waiting period, PTGBD was clamped in six patients and removed in five. Cholecystitis relapsed in three PTGBD patients (9%) and four EGBS patients (44%; p = 0.026). Relapses were managed with medications. Cholecystectomy duration (p = 0.022), intraoperative blood loss (p = 0.026), frequency of abdominal drain insertion (p = 0.023), and resort to bailout surgery such as fundus‐first approaches (p = 0.030) were significantly greater in patients with EGBS. Postoperative complications were somewhat likelier (p = 0.095) and postoperative hospital stays were longer (p = 0.007) in the EGBS group.ConclusionAmong patients whose LC was performed 1 or more months after initiation of drainage, daily living during the waiting period associated with drainage was well supported by EGBS, but LC and the postoperative course were more complicated than in PTGBD patients.
Factors influencing the impact of randomized clinical trials on dental implants: A bibliometric analysis
Authors: Mahmoud Mohamed Ahmed Hassan , do Amaral Guilherme Castro Lima Silva , Souza Nathalia Vilela , Elagami Rokaia Ahmed , Sendyk Daniel Isaac , Pannuti Claudio Mendes , Mendes Fausto Medeiros , Raggio Daniela Prócida , Villar Cristina C. , Romito Giuseppe A. 
Published: October 2023

AbstractObjectiveTo analyze bibliometrics, characteristics, and the risk of bias of randomized controlled trials (RCTs) on dental implants published in six high‐impact factor journals and to identify factors contributing to citation number.Materials and MethodsA systematic electronic search was conducted in four databases (PubMed, Scopus, Web of Science, and Cochrane Central Register of Controlled Trials) to identify RCTs on dental implants published in six dental journals between 2016 and 2017. Twenty‐five bibliometric variables and paper characteristics were extracted to evaluate their contribution to the citation count. Risk of bias analysis was performed using the RoB2 tool. Negative binomial regression was used to examine the effects of predictor variables on the Citation count. Significance level was set to 5%.ResultsA total of 150 RCTs included received a cumulative citation count of 3452 until July 2022. In the negative binomial regression analysis, open‐access RCTs exhibited 60% more citations, and RCTs that presented statistical significance received 46% more citations. Conversely, first author affiliations from Africa, Asia and Oceania continents showed 49% fewer citations than publications from Europe. Regarding the risk of bias, 73.3% of the RCTs had some concerns, while 26% were deemed to have a high risk of bias. Only one RCT (0.07%) showed a low risk of bias.ConclusionWithin the limitation of the study, factors such as open access, statistically significant results, and country influence the number of citations received by the RCTs on dental implants.
The safety and efficacy of total mesorectal excision (TME) surgery following dose‐escalation: Surgical outcomes from the organ preservation in early rectal adenocarcinoma (OPERA) trial, a European multicentre phase 3 randomised trial (NCT02505750)
Authors: Sun Myint Arthur , Rao Christopher , Barbet Nicolas , Thamphya Brice , Pace‐Loscos Tanguy , Schiappa Renaud , Magné Nicolas , Martel‐Lafay Isabelle , Mineur Laurent , Deberne Melanie , Zilli Thomas , Dhadda Amandeep , Gerard Jean Pierre 
Published: October 2023

AbstractAimNonsurgical treatment with chemoradiotherapy for rectal cancer is gaining interest as it avoids total mesorectal excision (TME) surgery and stoma. The OPERA trial aims to evaluate whether dose escalation with contact X‐ray brachytherapy (CXB) boost improves organ preservation compared to external beam radiotherapy (EBRT) boost. It has been suggested that dose escalation adversely affects surgical outcomes and therefore we report outcomes following TME in OPERA at 36 months.MethodsOPERA is a European multicentre phase 3 trial (NCT02505750) which randomises patients with cT2‐3a‐b, cN0‐1, M0 to EBCRT (45 Gy in 25 fractions over 5 weeks with oral capecitabine 825 mg/m2) followed by EBRT boost (9 Gy in 5 fractions over 5 days) versus EBCRT followed by CXB boost (90 Gy in 3 fractions over 4 weeks). Patients were assessed at 14, 20 and 24 weeks from the start of treatment. Watch and wait management was adopted for patients who achieved a clinical complete response (cCR) at 24 weeks following treatment. Either local excision (LE) or TME surgery was offered for residual disease or local regrowth, according to patient and surgeon preference. Surgical morbidity and mortality were recorded prospectively.ResultsBetween July 2015 and June 2020, 148 patients were randomised of which 141 were evaluable in March 2022. At median follow‐up of 38.2 months (range: 34.2–42.5), surgery was performed for 66 (47%) patients. A total of 27 (20%) patients had local excision and 39 (29%) had TME surgery, 22/39 (56%) underwent anterior resection and 17/39 (44%) underwent abdominoperineal excision of the rectum. The R0 resection rate was 87%. There were no deaths, and six patients (15%) had Clavien‐Dindo IIIb complications. Whilst there was a statistically significant decrease in the TME rate following CXB boost (HR 0.38, 95% CI: 0.19–0.74, p = 0.00419) there was no difference in surgical outcomes between patients who received EBRT and CXB boost.ConclusionDose escalation can facilitate nonsurgical treatment for cT2‐3 rectal cancer patients who are fit but wish to avoid TME surgery and stoma. If TME surgery is required, then it can be performed safely and effectively.