bluuebunny/crossref_metadata_2025_split huggingface dataset:
The impact of directors' attributes on IFRS fair value disclosure: an institutional perspective
Authors: Arafat Imam , Fifield Suzanne , Dunne Theresa 
Published: December 2023

PurposeThe current study investigates the impact of directors' attributes on the extent of compliance with International Financial Reporting Standards (IFRS) fair value disclosure requirements. The attributes investigated include directors' human capital (accounting qualification) and social capital (political association), directors' share ownership and the power distance between the chief executive officer (CEO) and the rest of the board members.Design/methodology/approachThe study uses disclosure analysis to measure the extent of compliance with the fair value disclosure requirements of IFRS. Ordinary least squares (OLS) regression is used to test the relationship between the disclosure score and directors' attributes. Data were collected from the annual reports and websites of the sample companies.FindingsContrary to conventional belief, this study's findings suggest that directors' social capital and the power distance between the CEO and the rest of the board act as more powerful factors than directors' human capital in explaining corporate mandatory disclosure. Specifically, the results indicate that powerful actors form a dominant coalition and co-opt influential constituents from the institutional domain to neutralize the effect of legal coercion and the accounting expertise of board members and Big Four audit firms on the extent of compliance with institutional (fair value) rules.Research limitations/implicationsThis study utilizes Oliver's (1991) framework of strategic response to institutional processes in the Bangladeshi context. Although the study provides new insights into corporate disclosure practices, findings are not generalizable due to different institutional settings in different countries. Therefore, future studies could replicate the approach in different institutional settings.Practical implicationsThe findings of this study will be of interest to the International Accounting Standards Board (IASB) as it focuses on a developing country that has adopted IFRS 13 and other fair value-related standards relatively recently.Originality/valueThe disclosure analysis contained in this study represents the first comprehensive analysis of the extent of compliance with the fair value disclosure requirements of IFRS. Furthermore, this study considers the impact of directors' social capital and finds that it is a more powerful determinant of the extent of compliance with IFRS as compared to human capital.
Novel comparative methodology of hybrid support vector machine with meta-heuristic algorithms to develop an integrated candlestick technical analysis model
Authors: Mahmoodi Armin , Hashemi Leila , Mahmoodi Amin , Mahmoodi Benyamin , Jasemi Milad 
Published: December 2023

PurposeThe proposed model has been aimed to predict stock market signals by designing an accurate model. In this sense, the stock market is analysed by the technical analysis of Japanese Candlestick, which is combined by the following meta heuristic algorithms: support vector machine (SVM), meta-heuristic algorithms, particle swarm optimization (PSO), imperialist competition algorithm (ICA) and genetic algorithm (GA).Design/methodology/approachIn addition, among the developed algorithms, the most effective one is chosen to determine probable sell and buy signals. Moreover, the authors have proposed comparative results to validate the designed model in this study with the same basic models of three articles in the past. Hence, PSO is used as a classification method to search the solution space absolutelyand with the high speed of running. In terms of the second model, SVM and ICA are examined by the time. Where the ICA is an improver for the SVM parameters. Finally, in the third model, SVM and GA are studied, where GA acts as optimizer and feature selection agent.FindingsResults have been indicated that, the prediction accuracy of all new models are high for only six days, however, with respect to the confusion matrixes results, it is understood that the SVM-GA and SVM-ICA models have correctly predicted more sell signals, and the SCM-PSO model has correctly predicted more buy signals. However, SVM-ICA has shown better performance than other models considering executing the implemented models.Research limitations/implicationsIn this study, the authors to analyze the data the long length of time between the years 2013–2021, makes the input data analysis challenging. They must be changed with respect to the conditions.Originality/valueIn this study, two methods have been developed in a candlestick model, they are raw based and signal-based approaches which the hit rate is determined by the percentage of correct evaluations of the stock market for a 16-day period.
Factors affecting the adoption of mobile payment services during the COVID-19 pandemic: an application of extended UTAUT2 model
Authors: Nandru Prabhakar , Chendragiri Madhavaiah , S.A. Senthilkumar 
Published: December 2023

Purpose
This study aims to investigate the antecedents of behavioral intention and actual usage of mobile payment (m-payment) services during the COVID-19 pandemic among Indian consumers.

Design/methodology/approach
The proposed research model of this study is based on the extended framework of the Unified Theory of Acceptance and Use of Technology (UTAUT2) by using two additional variables, namely, perceived security (PS) and perceived trust (PT). In total, 436 sample respondents are chosen from Indian consumers with experience using m-payment services through the online survey method. The data analysis and proposed hypothetical relationships were tested using confirmatory factor analysis and structural equation modeling techniques.

Findings
The results confirm that performance expectancy, effort expectancy, facilitating conditions, PS, PT, habit and price value are antecedents of consumer intention toward adopting m-payment services. Furthermore, behavioral intention significantly influences the actual usage of m-payment services during the COVID-19 pandemic.

Research limitations/implications
Though the impact of COVID-19 has been observed during the research period in getting responses from m-payment service users, the constructs used in the study are confined to the UTAUT2 model, and dimensions related to COVID-19 are not directly included in the measurement scale. The study’s findings propose valuable insights for service providers and policymakers.

Practical implications
This study’s results offer valuable insights to the service providers and policymakers to achieve the Government of India digital India objective of “Faceless, Paperless and Cashless” transactions.

Originality/value
This study’s results contribute to extending the empirical research literature on m-payment as antecedents of behavioral intention toward the adoption of m-payment services during the COVID-19 pandemic. Furthermore, this study assumes important interrelationships among UTAUT2 constructs with the additional incorporation of PS and PT.
Informality as a choice to do legitimate business: evidence from Peruvian women in times of COVID-19
Authors: Silupu Brenda , Reyes Sergio 
Published: December 2023

Purpose
In developing countries, women microentrepreneurs are characterized as being informal, creating a challenge for the sustainability of their businesses. The purpose of this study is to analyze different businesses that adopt this form of operation arguing that formality is unnecessary because they are legitimate businesses (institutional reason). In addition, the role of gender in business management was incorporated, and the consistency of the results was validated in the context of COVID-19.

Design/methodology/approach
This study used data from the National Household Survey of Peru for the development of a compared analysis between the period 2018–2019 (pre-COVID-19), made up of a sample of 14,077 observations, and the period 2020–2021 (COVID-19), with 7,922 observations. The unit of analysis was the informal microenterprise with more than three years of operation, and the data was analyzed using a logistic model.

Findings
The probability of adopting informality for institutional reasons is more significant in the case of women in contrast to the men when it is a business belonging to the commerce sector and operating in a dwelling with basic services, while this probability decreases if the firm does not have a fixed location. These results are consistent in pre-COVID-19 and COVID-19 periods.

Originality/value
The purpose of this research was to contribute to closing gaps in the generation of evidence that helps to understand the behavior of informal microentrepreneurs in developing countries, allowing a better approach to this problem for the design and implementation of suitable public policies. All this will contribute to the accomplishment of the Sustainable Development Goals.
Challenges in implementing building information modelling for facility management in government buildings in Thailand
Authors: Boontae Nahathai , Ussavadilokrit Mongkol 
Published: December 2023

PurposeEffective facility management (FM) can reduce environmental effects on buildings throughout their life cycle. This study aims to investigate the challenges in implementing building information modelling (BIM) for FM in government buildings in Thailand.Design/methodology/approachEight government-building facility experts were interviewed using an in-depth interview method to identify FM challenges. The collected qualitative data were analysed via thematic analysis to ensure data saturation. The final questionnaire was designed with 45 FM problems, classified into management, technical and human resource problems, to collect quantitative data from 54 government FM officers. The data were used to prioritise the severity and frequency of the FM problems using the severity index (SI) and relative importance index (RII).FindingsManagement problems have the highest impact, with an average SI of 0.285, followed by human resource (average SI = 0.266) and technical (average SI = 0.264) problems.Originality/valueThis study identifies the government-building FM problems in Thailand that are critical to the development of a BIM execution plan (BEP) guideline. The findings can facilitate strategy development for government-building operations and management in line with the public procurement and supply administration of Thailand. These findings can serve as a guideline to inform the development of a BIM Roadmap for integration into the national digital roadmap and the Thailand 4.0 policy to mitigate construction-related environmental and climate issues.
Neutrophilic epitheliotropism, proposed as an auto‐inflammatory condition of neutrophilic urticarial dermatosis including Schnitzler syndrome, is also observed in Japanese cases
Authors: Nakaizumi Hitomi , Kambe Naotomo , Irie Hiroyuki , Kaku Yo , Fujimoto Masakazu , Yoshifuji Hajime , Kazuma Yasuhiro , Katagiri Kazumoto , Kanekura Takuro , Kabashima Kenji 
Published: December 2023

AbstractSchnitzler syndrome (SchS) is a rare autoinflammatory disease characterized by bone pain, recurrent fever, leukocytosis, and elevated C‐reactive protein, along with an urticaria‐like rash and monoclonal immunoglobulin (Ig)M or IgG gammopathy. Notably, the condition is distinguished by a relatively persistent recurrent urticarial‐like rash. Histopathological features observed in the skin comprise diffuse neutrophil infiltration into the dermis, absence of dermal edema, and vascular wall degeneration, all of which classify SchS as a neutrophilic urticarial dermatosis (NUD). Accumulated histological data from skin biopsies of patients with NUD have revealed a sensitive histopathological marker for NUD, acknowledged as neutrophilic epitheliotropism, which has been proposed as reflecting an autoinflammatory condition. In this report, we present three SchS patients: two men (ages 55 and 68) and a woman (age 75), all displaying neutrophilic epitheliotropism in their skin biopsy specimens. Additionally, a review of eight previously reported SchS cases in Japan identified neutrophilic epithliotropism in five cases. These findings suggest that the inclination of neutrophils toward the epithelial tissue could aid in confirming diagnoses of NUD in most cases that need to be differentiated from conventional urticaria. Consequently, we emphasize that acknowledging neutrophilic epithelial predilection as a hallmark of NUD is critical for expediting early diagnosis and appropriate treatment for SchS.
Tertiary lymphoid structures combined with biomarkers of inflammation are associated with the efficacy of neoadjuvant immunochemotherapy in resectable non‐small cell lung cancer: A retrospective study
Authors: Xu Fuhao , Zhu He , Xiong Dali , Wang Kang , Dong Yinjun , Li Li , Yuan Shuanghu 
Published: December 2023

AbstractBackgroundNeoadjuvant immunochemotherapy can effectively downstage tumors and reduce the risk of postoperative recurrence and distant metastasis in patients with non‐small cell lung cancer (NSCLC). In this study, we investigated the correlation between inflammatory biomarkers and tertiary lymphoid structure (TLS) expression. We also compared the predictive values of these inflammatory parameters, TLSs, and a combination of inflammatory parameters and TLSs for neoadjuvant efficacy in patients with NSCLC.MethodsWe retrospectively analyzed the clinical information of 106 patients with NSCLC who underwent neoadjuvant immunochemotherapy and radical surgery at Shandong Cancer Hospital between June 2020 and June 2022.ResultsTLS was evaluated using hematoxylin–eosin staining and immunohistochemically‐stained tissue sections. Logistic analysis was performed to determine the correlation between inflammatory parameters, TLSs, and the factors affecting major pathological response (MPR). Receiver operating characteristic curves and the C‐index were used to evaluate the predictive value of the nomogram models for MPR. The systemic immune‐inflammatory index (SII) was an independent predictor of high TLS abundance and maturity. Platelet‐to‐lymphocyte ratio (PLR) ≤201.8, TLS abundance, and TLS maturity were independent predictors of MPR. The PLR‐TLS combined model performed better in assessing the MPR in patients with NSCLC than models using single indicators.ConclusionOur study demonstrated that the SII is an independent predictor of both TLS abundance and maturity. Both TLSs and PLR can predict MPR rates in patients with NSCLC receiving neoadjuvant immunochemotherapy. However, assessing the MPR in patients with NSCLC using a combination of PLR and TLSs is more accurate than using either indicator alone.
Nodular vasculitis (erythema induratum) associated with systemic minocycline
Authors: Farrugia Stephanie , Cachia Monique , Betts Alexandra , Clark Eileen 
Published: December 2023

AbstractA 29‐year‐old Caucasian woman presented with a 3‐month history of bilateral lower limb swelling with painful erythematous nodules on shins without ulceration. She had been taking minocycline for acne vulgaris for 3 years. Biochemical investigations showed deranged liver function test with positive ANA and mixed antinuclear factor (ANF) pattern. A skin biopsy was in keeping with a diagnosis of nodular vasculitis. Her skin lesions and liver function test improved within 3 months of stopping the minocycline treatment. This case report raises the awareness that minocycline could be a potential cause of nodular vasculitis, patients on minocycline should be closely monitored and minocycline should ideally not be prescribed for more than 12 weeks, given the possible adverse effects.
Insertive vaginal sex is associated with altered penile immunology and enrichment of Gardnerella vaginalis in uncircumcised Ugandan men
Authors: Day Erin , Galiwango Ronald M. , Park Daniel , Huibner Sanja , Aziz Maliha , Anok Aggrey , Nnamutete James , Isabirye Yahaya , Wasswa John Bosco , Male Deo , Kigozi Godfrey , Tobian Aaron A. R. , Prodger Jessica L. , Liu Cindy M. , Kaul Rupert 
Published: December 2023

AbstractProblemHIV susceptibility is linked to the penile immune milieu (particularly IL‐8 levels) and microbiome. The effects of insertive vaginal sex itself on penile immunology and microbiota are not well described.Method of studyWe compared the immune milieu and microbiology of the coronal sulcus (CS) and distal urethra in 47 uncircumcised Ugandan men reporting ever (n = 42) or never (n = 5) having had vaginal intercourse. Soluble immune factors were assayed by multiplex ELISA, and penile bacteria abundance by 16S rRNA qPCR and sequencing. Co‐primary endpoints were penile levels of IL‐8 and soluble E‐cadherin.ResultsIndependent of classical STIs, men reporting prior vaginal sex demonstrated elevated IL‐8 levels in both the coronal sulcus (1.78 vs. 0.81 log10 pg/mL, p = .021) and urethra (2.93 vs. 2.30 log10 pg/mL; p = .003), with a strong inverse relationship between urethral IL‐8 levels and the time from last vaginal sex (r = –0.436; p = .004). Vaginal sex was also associated with elevated penile IL‐1α/β and soluble E‐cadherin (sEcad), a marker of epithelial disruption. Gardnerella vaginalis (Gv) was only present in the penile microbiome of men reporting prior vaginal sex, and urethral Gv absolute abundance was strongly associated with urethral inflammation (r = 0.556; p < .001); corynebacteria were enriched in the CS of men reporting no prior vaginal sex and were associated with reduced CS inflammation.ConclusionsSexual intercourse was associated with sustained changes in penile immunology, potentially mediated through microbial alterations, in particular the urethral abundance of G. vaginalis. Future studies should further characterize the effects of sexual debut on penile bacteria and immunology.
The level of agreement between the numerical rating scale and visual analogue scale for assessing pain intensity in adults with chronic pain
Authors: Goudman L. , Pilitsis J. G. , Billet B. , De Vos R. , Hanssens K. , Billot M. , Roulaud M. , Rigoard P. , Moens M. 
Published: December 2023

SummaryThe numerical rating scale and visual analogue scale are used to quantify pain intensity. However, it has not yet been explored whether these scores are interchangeable in adults with chronic pain. Data from the prospective multicentre cross‐sectional INTERVAL study were used to evaluate the one‐dimensionality and agreement between numerical rating scale scores and visual analogue scale scores in adults with chronic pain. Pain intensity scores using the numerical rating scale and visual analogue scale were provided by 366 patients with chronic pain for current, average, minimal and maximal pain. To evaluate whether pain intensity scales are completed in accordance with each other, the proportion of patients who satisfied the following condition was calculated: minimal pain intensity ≤ maximal pain intensity. A factor analysis confirmed the one‐dimensionality of the pain measures. A significant difference was found between numerical rating scale and visual analogue scale scores for average, current, minimum and maximum pain. Intra‐class correlation coefficient estimates ranged from 0.739 to 0.858 and all measures failed to show sufficient and acceptable agreement at the 95% level. The strength of agreement between pain severity categories was classified as ‘moderate’ for average and minimal pain and ‘substantial’ for current and maximal pain. The proportion of patients who scored minimal pain ≤ maximal pain was 97.5% for the numerical rating scale and 89.5% for the visual analogue scale. This study failed to show an acceptable agreement between the numerical rating scale and visual analogue scale when pain intensity was rated by adults with chronic pain, despite showing both scales measure the same information.
Cutaneous squamous cell carcinoma of the eyelid in northern latitudes, a 25‐year experience in Finland
Authors: Niinimäki Paula , Siuko Mika , Tynninen Olli , Kivelä Tero T. , Uusitalo Marita 
Published: December 2023

AbstractPurposeTo evaluate the incidence, clinical features, diagnostic challenges, management and prognosis of cutaneous squamous cell carcinoma of the eyelid (ecSCC) in southern Finland, northern Europe, latitude 62° N.MethodsPatients were identified from the Finnish Cancer Registry and the Helsinki University Hospital databases during a 25‐year period (1998–2022). Age, sex, location, clinical and histopathological diagnosis, treatment and outcome were retrieved.ResultsCutaneous squamous cell carcinoma of the eyelid (ecSCC) was diagnosed in 58 patients. The mean age‐standardized incidence was 1.03 per 100 000. Median age at the time of histopathological diagnosis was 79 (range 55–93) years; sex ratio was 0.52. Clinical diagnosis in the referral was ecSCC in only three patients. The most frequent misdiagnosis (38%) was basal cell carcinoma (BCC). One or more of the known risk factors (smoking, history of extensive sun exposure, systemic immunosuppression and previous in situ cSCC/cSCC) were documented in 71% of the patients. More than one third (38%) of the patients developed in situ SCC elsewhere on the skin; one third (31%) of the patients had invasive cSCC elsewhere. During the median follow‐up time of 24 months, three patients experienced local recurrence, four patients developed metastatic disease (median 19 months) and two patients died of metastatic ecSCC.ConclusionThe estimated incidence of ecSCC in Finland (predominantly white Caucasian) was higher than in a previous study from Europe. Clinical diagnosis of ecSCC is difficult and often misdiagnosed as BCC. Immunosuppression as a risk factor should noticed. Recurrences of ecSCC, which may be lethal, were infrequent.
Building solidarity during COVID‐19 and HIV/AIDS
Authors: Montess Michael 
Published: December 2023

AbstractWhile the WHO, public health experts, and political leaders have referenced solidarity as an important part of our responses to COVID‐19, I consider how we build solidarity during pandemics in order to improve the effectiveness of our responses. I use Prainsack and Buyx's definition of solidarity, which highlights three different tiers: (1) interpersonal solidarity, (2) group solidarity, and (3) institutional solidarity. Each tier of solidarity importantly depends on the actions and norms established at the lower tiers. Although empathy and solidarity are distinct moral concepts, I argue that the affective component of solidarity is important for motivating solidaristic action, and empathetic accounts of solidarity help us understand how we actually build solidarity from tier to tier. During pandemics, public health responses draw on different tiers of solidarity depending on the nature, scope, and timeline of the pandemic. Therefore, I analyze both COVID‐19 and HIV/AIDS using this framework to learn lessons about how solidarity can more effectively contribute to our ongoing public health responses during pandemics. Whereas we used institutional solidarity during COVID‐19 in a top‐down approach to building solidarity that often overlooked interpersonal and group solidarity, we used those lower tiers during HIV/AIDS in a bottom‐up approach because governments and public health institutions were initially unresponsive to the crisis. Thus, we need to ensure that we have a strong foundation of respect, trust, and so forth, on which to build solidarity from tier to tier and promote whichever tiers of solidarity are lacking during a given pandemic to improve our responses.