bluuebunny/crossref_metadata_2025_split huggingface dataset:
Auditor Tenure and Misreporting: Evidence from a Dynamic Oligopoly Game
Authors: Cheynel Edwige , Zhou Frank S. 
Published: October 2023

We estimate an infinite-horizon dynamic oligopoly model of audit firm tenure and misstatements and evaluate a policy counterfactual involving mandatory audit firm rotation. Longer tenure lowers the cost of producing audits, increasing audit quality and reducing audit fees. Thus clients are less likely to misstate and more likely to keep the incumbent audit firm as tenure increases. By reducing the value of retaining audit firms, mandatory rotation leads to large increases in auditor switches, even before the term limit, implying increases in the switching costs borne by clients. Misstatement rates increase because audit firms endogenously lower audit quality and newly hired audit firms have lower quality. Overall, the model suggests caution when evaluating the costs and benefits of government oversight over the audit profession. This paper was accepted by Suraj Srinivasan, accounting. Funding: The authors thank the financial support from the Olin Busiiness School and the Wharton School of the University of Pennsylvania. Supplemental Material: The online appendix and data files are available at https://doi.org/10.1287/mnsc.2023.4944 .
Dual-band plasmon-induced transparency based on a vanadium dioxide ring resonator terahertz metamaterial
Authors: Wang Yunqing , Lang Peng , Ji Boyu , Xu Yang , Song Xiaowei , Lin Jingquan 
Published: October 2023

A dynamically tunable dual-band plasmon-induced transparency metamaterial structure based on a vanadium dioxide ring resonator is proposed in this work. Two discrete transparent windows are excited in the terahertz spectrum and analyzed with a multipole expansion method for this system. A broader transparent window is formed by the destructive interference of the electric dipole and magnetic dipole modes, while the other is induced by the excitation of a pseudo-anapole mode, which originates from the coupling of the higher order multipoles of magnetic dipole and electric quadrupole. Based on this proposed system, the sensing sensitivity can reach 160 and 37 GHz/RIU with group delays of 3.4 and 37.9 ps at these two transparent windows. The proposed metamaterial device provides a new pathway for the design of the PIT effect for sensing, optical storage, and new terahertz functional devices.
The associations of alcoholic liver disease and nonalcoholic fatty liver disease with bone mineral density and the mediation of serum 25-Hydroxyvitamin D: A bidirectional and two-step Mendelian randomization
Authors: Huang Qinyao , Guo Jianglong , Zhao Hongjun , Zheng Yi , Zhang Yuying 
Published: October 2023

Background
Reduced bone mineral density (BMD) and osteoporosis are common in chronic liver diseases. However, the causal effect of alcoholic liver disease (ALD) and non-alcoholic fatty liver disease (NAFLD) on BMD remains uncertain.

Objectives
This study uses a two-sample Mendelian randomization (MR) design to evaluate the genetically predicted effect of ALD and NAFLD on BMDs using summary data from publically available genome-wide association studies (GWASs).

Methods
The GWAS summary statistics of ALD (1416 cases and 213,592 controls) and NAFLD (894 cases and 217,898 controls) were obtained from the FinnGen consortium. BMDs of four sites (total body, n = 56,284; femoral neck, n = 32,735; lumbar spine, n = 28,498; forearm, n = 8143) were from the GEnetic Factors for OSteoporosis Consortium. Data for alcohol consumption (n = 112,117) and smoking (n = 33,299) and serum 25-Hydroxyvitamin D (25-OHD) level (n = 417,580) were from UK-biobank. We first performed univariate MR analysis with the Inverse Variance Weighted (IVW) method as the primary analysis to investigate the genetically predicted effect of ALD or NAFLD on BMD. Then, multivariate MR and mediation analysis were performed to identify whether the effect was mediated by alcohol consumption, smoking, or serum 25-OHD level.

Results
The MR results suggested a robust genetically predicted effect of ALD on reduced BMD in the femoral neck (FN-BMD) (IVW beta = -0.0288; 95% CI: -0.0488, -0.00871; P = 0.00494) but not the other three sites. Serum 25-OHD level exhibited a significant mediating effect on the association between ALD and reduced FN-BMD albeit the proportion of mediation was mild (2.21%). No significant effects of NAFLD, alcohol consumption, or smoking on BMD in four sites, or reverse effect of BMD on ALD or NAFLD were detected.

Conclusion
Our findings confirm the genetically predicted effect of ALD on reduced FN-BMD, and highlight the importance of periodic BMD and serum 25-OHD monitoring and vitamin D supplementation as needed in patients with ALD. Future research is required to validate our results and investigate the probable underlying mechanisms.
Virological non-suppression among adult males attending HIV care services in the fishing communities in Bulisa district, Uganda
Authors: Senteza Ignatius , Castelnuovo Barbara , Mukunya David , Makumbi Fredrick 
Published: October 2023

Background
Virological non-suppression is a critical factor in driving HIV transmission rates, yet there is limited data available on the determinants of this phenomenon, particularly in fishing communities where the incidence of HIV is disproportionately high. We aimed to determine the prevalence and determinants of virological non-suppression among adult males (≥15 years) attending HIV care services in the fishing communities of Bulisa district.

Methods
We conducted a cross-sectional study among all adult males (≥15 years) living with HIV who were resident within the fishing communities, and in care for atleast 6 months at the six health facilities offering HIV services in the fishing communities in Bulisa district. To obtain data on patient and health facility characteristics, we reviewed patients’ records and conducted face-to-face interviews with the participants. We conducted descriptive and regression analyses using modified Poisson regression, accounting for data correlation of observation at the facility level to obtain prevalence ratios (PR) with 95% confidence intervals in Stata version 14.0.

Results
413 participants were studied and 379 (91.8%) were interviewed. The participant’s average age (SD) was 40 (10.7) years and 70.5% (267/379) were engaged in the fishing business. The prevalence of virological non-suppression was 88/413–21.3% (95% CI: 18%-26%). Factors associated with higher odds of virological non-suppression included: Age 26–50 years (adj.PR = 1.53, 95%CI: 1.11–2.08) and 15–25 years (adj.PR = 2.99, 95%CI: 1.27–7.05) compared to age above 50 years; unemployment (adj.PR = 1.28, 95%CI: 1.10–1.49); hazardous use of alcohol (adj.PR = 1.34, 95%CI: 1.10–1.62); non-mobility between fish landing sites (adj.PR = 1.37, 95%CI: 1.003–1.87); distant HIV treatment services (adj.PR = 1.37, 95%CI: 1.11–1.69) and TB diagnosis (adj.PR = 1.87, 95%CI: 1.33–2.64).

Conclusion
Virological non-suppression among people living with HIV in fishing communities along the shores of Lake Albert is alarmingly high, exceeding the UNAIDS threshold of 10% by two-fold. Several key determinants were identified, including hazardous alcohol use, unemployment, and access barriers to HIV treatment services.
Role of Artificial Intelligence in High Throughput Diagnostics for Colorectal Cancer Current Updates
Authors: Tripathi Pankaj Kumar , Jain   Chakresh Kumar 
Published: October 2023

The existence of cancer has been stated as a century’s oldest challenge for the entire human race around theglobe recording a large amount of mortality per year and as per the WHO data nearly 10 million deaths were reported in 2021 worldwide besides others. Colorectal cancer is considered a major threat as this is cancer-related to the colon and rectum with an incidence of 41/1,00,000 recorded annually to overcome this challenge our medical system requires more advanced, accurate and efficient high throughput techniques for the prognosis and effective treatment of this disease. Artificial intelligence’s role in healthcare has been a matter of discussion among experts over the past few years, but more recently the spotlight has focused more specifically on the role that this technology can play in improving patient outcomes and improving the effectiveness of diagnosis and treatment processes. Artificial intelligence refers to a broad category of technologies, including machine learning, natural language processing and deep learning. Exploration of Molecular pathways with characteristics that helps in subtyping of Colorectal Cancer (CRC) leading to specific treatment response or prognosis, for the effective treatment, classification and early detection done using Artificial Intelligence based technologies have shown promising results so far, that it may be utilized to create prediction models in the current environment to distinguish between polyps, metastases, or normal cells in addition to early detection and effective cancer therapy. Nowadays many scientists are putting effort into designing such fabricating models by combining natural language processes and deep learning that can differentiate between non-adenomatous and adenomatous polyps to identify hyper-mutated tumours, genetic mutations and molecular pathways known as IDaRS strategy or iterative draw-and-rank sampling. The review study primarily focuses on the significance of emerging AI-based approaches for the diagnosis, detection, and prognosis of colorectal cancer in light of existing obstacles.
No net land take policy in practice: Applications and potentials of planning instruments in municipalities. Results of an online survey in North Rhine-Westphalia
Authors: Eichhorn Sebastian , Adam Brigitte , Schürholt Kerstin , Jansen Hendrik , Kötter Theo , Terfrüchte Thomas , Eichfuss Silas , Rohde Natascha , Wilberz Johannes , Stielike Jan Matthias 
Published: October 2023

In line with the European Commission’s target, land take in Germany has to be reduced to net zero by 2050. This not only presupposes greater inner urban development and more efficient development outside existing settlements, but also puts a greater planning and political focus on renaturation. The aim of this paper is to investigate the implementation of no net land take policy using the example of the highly dense and urbanised federal state of North Rhine-Westphalia in Germany. Based on an online survey, the current and potential use of (planning) instruments to implement this policy in all 396 municipalities in North Rhine-Westphalia was investigated. The findings suggest that the municipalities are not yet in a position to consistently implement no net land take. Particularly in the field of renaturation, this is often due to a lack of experience and uncertainties in the use of the existing (planning) instruments, but also to lacking awareness of the problem and a lack of political and social acceptance for higher housing densities. Since the necessary instruments are defined in current legislation and the concepts for implementation are generally known, it is important to support municipalities in using the available instruments and concepts even without direct pressure to act.
Accounting Research as Bayesian Inference to the Best Explanation
Authors: Kallapur Sanjay 
Published: October 2023

Abstract
The problems with p-values have been extensively discussed recently, but there is little work about the broader aspects of scientific inference of which p-values are but one part. This article explains how scientific inference can be characterized as Bayesian inference to the best explanation, which involves developing and assessing theories based on their fit with background facts and their ability to explain the observed data better than competing theories can. These factors translate into prior odds and Bayes factor respectively, which determine posterior odds under Bayesian inference. I provide examples from accounting research to illustrate how attention to these points makes for better research designs and stronger justification for inferences.
Development of audio-guided deep breathing and auditory Go/No-Go task on evaluating its impact on the wellness of young adults: a pilot study
Authors: Kwa Eng Keat , Cheong Soon Keng , Ong Lin Kooi , Lee Poh Foong 
Published: October 2023

Abstract

Objectives
Numerous studies indicate that deep breathing (DB) enhances wellbeing. Multiple deep breathing methods exist, but few employ audio to reach similar results. This study developed audio-guided DB and evaluated its immediate impacts on healthy population via self-created auditory Go/No-Go task, tidal volume changes, and psychological measures.

Methods
Audio-guided DB with natural sounds to guide the DB was developed. Meanwhile, audio-based Go/No-Go paradigm with Arduino was built to measure the attention level. Thirty-two healthy young adults (n=32) were recruited. Psychological questionnaires (Rosenberg’s Self-Esteem Scale (RSES), Cognitive and Affective Mindfulness Scale-Revised (CAMS-R), Perceived Stress Scale (PSS)), objective measurements with tidal volume and attention level with auditory Go/No-Go task were conducted before and after 5 min of DB.

Results
Results showed a significant increment in tidal volume and task reaction time from baseline (p=0.003 and p=0.033, respectively). Significant correlations were acquired between (1) task accuracy with commission error (r=−0.905), (2) CAMS-R with task accuracy (r=−0.425), commission error (r=0.53), omission error (r=0.395) and PSS (r=−0.477), and (3) RSES with task reaction time (r=−0.47), task accuracy (r=−0.362), PSS (r=−0.552) and CAMS-R (r=0.591).

Conclusions
This pilot study suggests a link between it and young adults’ wellbeing and proposes auditory Go/No-Go task for assessing attention across various groups while maintaining physical and mental wellness.
On some pitfalls of the log-linear modeling framework for capture-recapture studies in disease surveillance
Authors: Zhang Yuzi , Ge Lin , Waller Lance A. , Lyles Robert H. 
Published: October 2023

Abstract
In epidemiological studies, the capture-recapture (CRC) method is a powerful tool that can be used to estimate the number of diseased cases or potentially disease prevalence based on data from overlapping surveillance systems. Estimators derived from log-linear models are widely applied by epidemiologists when analyzing CRC data. The popularity of the log-linear model framework is largely associated with its accessibility and the fact that interaction terms can allow for certain types of dependency among data streams. In this work, we shed new light on significant pitfalls associated with the log-linear model framework in the context of CRC using real data examples and simulation studies. First, we demonstrate that the log-linear model paradigm is highly exclusionary. That is, it can exclude, by design, many possible estimates that are potentially consistent with the observed data. Second, we clarify the ways in which regularly used model selection metrics (e.g., information criteria) are fundamentally deceiving in the effort to select a “best” model in this setting. By focusing attention on these important cautionary points and on the fundamental untestable dependency assumption made when fitting a log-linear model to CRC data, we hope to improve the quality of and transparency associated with subsequent surveillance-based CRC estimates of case counts.
The Scaling Strategies and the Scaling Performance of Chinese Social Enterprises: The Moderating Role of Organizational Resources
Authors: Yu Xiao-Min , Bi Xiang-Yang 
Published: October 2023

Abstract
It is a significant challenge for social enterprises (SEs) to scale up their social impact, especially for those in transforming societies such as China, where the ecosystem of SEs remains at a nascent stage of development. Although previous studies have devoted attention to scaling strategies and scaling performance, none of them has examined the relationship between scaling strategies and scaling performance through empirical quantitative analysis. To address this gap, this study utilizes a hypothesis-testing quantitative method, for the first time, to investigate the divergent impact of different scaling strategies on scaling performance and the moderating role of organizational resources. Our results demonstrate that three types of scaling strategies are positively associated with scaling performance, and the magnitude of the linkages descends from knowledge dissemination through organizational growth to contractual partnerships. Additionally, our results reveal that the adequacy of financial and human resources perform as positive moderators, significantly magnifying the contribution of the scaling strategy of organizational growth to scaling performance. The findings provide important implications for SE managers and practitioners, helping them make informed decisions regarding how to choose and implement suitable scaling strategies in Chinese or other similar contexts, while considering the SEs’ organizational resources.
Multimodal discourse analysis as a method for revealing narrative strategies in news videos
Authors: Bateman John A. , Tseng Chiao-I 
Published: October 2023

Abstract
News reporting has long been seen as involving a form of storytelling but techniques for revealing narrative constructions in audiovisual news remain limited. As the forms of expression mobilised for news become ever more diverse and multimodal, the challenges posed for analysis grow accordingly. The present paper asks to what extent we can pursue more differentiating accounts of the increasingly diverse audiovisual features employed in news video by employing recent advances in multimodal discourse analysis. Specifically, we explore how to recognise storytelling strategies deployed in audiovisual news reporting both more reliably and in ways that complement conventional journalistic labels, such as those discussed in research into news sensationalism. As an illustration, we offer a contrastive analysis of the specific reporting strategies of ‘individualisation’ employed in 166 news reports from two leading German news channels, Tagesschau and Bild TV, produced between 1 January 2022 and 15 March 2022. We show how we scale analysis methods to achieve greater coverage of data and discuss how this meets several recurring challenges for multimodal analysis more generally.
Two wavelength band emission WGM lasers via photo-isomerization
Authors: Ge Kun , Ruan Jun , Liang Ningning , Guo Dan , Cui Libin , Iqbal Naeem , Zhai Tianrui 
Published: October 2023

Abstract
Wavelength switchable microcavity is indispensable component for various integrated photonic devices. However, achieving two wavelength band emission of the whispering gallery mode (WGM) laser is challenging. Here, we propose a strategy to realize two wavelength band emission WGM lasers activated by photo-isomerization based on excited-state intramolecular proton transfer (ESIPT) process in isolated/coupled polymer microfiber cavities. The WGM microcavity is built by highly polarized organic intramolecular charge-transfer (ICT) dye molecules. The two cooperative gain states of ICT dye molecules can be controlled by optimizing energy levels. Thereby, the lasing wavelength can be reversibly switched under photo-isomerization activated in the ESIPT energy-level progress. The photonic bar code can be generated by following the strategy of proposed design. This work provides a promising route to achieve switchable WGM laser in on-chip photonic integration.
RED-S: A Review of the Screening, Diagnosis, Treatment, and Recovery
Authors: Matkin-Hussey Penelope A. , Baker Dane , Ogilvie Megan , Beable Sarah , Black Katherine E. 
Published: October 2023

ABSTRACT
Relative energy deficiency in sport (RED-S) is a complex syndrome of endocrine, metabolic, and physiological maladaptation. Adverse effects on physiological and psychological health and the performance of the athlete may occur due to a prolonged exposure to low-energy availability (LEA). LEA occurs when there is an energy intake (EI) deficiency relative to exercise energy expenditure (EEE) and normal physiological functioning. Early detection of the state of LEA and RED-S is crucial to prevent long-term negative health consequences. Given that LEA is the underlying cause of RED-S, increasing the athlete's energy availability (EA) to an optimal level is the recommended treatment. This paper reviews the current evidence and recommendations for the screening and diagnostic tools of LEA and RED-S, the recommended treatment strategies including reducing EEE, increasing EI, carbohydrate availability, within-day EA, psychological support, and the multidisciplinary team's role, and finally, it reviews the literature on its recovery process. It aims to provide a comprehensive summary of the research to date, with practical recommendations for the identification, management, and treatment of RED-S.
Prospection of Potential Actions during Visual Working Memory Starts Early, Is Flexible, and Predicts Behavior
Authors: Nasrawi Rose , Boettcher Sage E. P. , van Ede Freek 
Published: October 2023

For visual working memory to serve upcoming behavior, it is crucial that we prepare for the potential use of working-memory contents ahead of time. Recent studies have demonstrated how the prospection and planning for an upcoming manual action starts early after visual encoding, and occurs alongside visual retention. Here, we address whether such “output planning” in visual working memory flexibly adapts to different visual-motor mappings, and occurs even when an upcoming action will only potentially become relevant for behavior. Human participants (female and male) performed a visual-motor working memory task in which they remembered one or two colored oriented bars for later (potential) use. We linked, and counterbalanced, the tilt of the visual items to specific manual responses. This allowed us to track planning of upcoming behavior through contralateral attenuation of β band activity, a canonical motor-cortical EEG signature of manual-action planning. The results revealed how action encoding and subsequent planning alongside visual working memory (1) reflect anticipated task demands rather than specific visual-motor mappings, (2) occur even for actions that will only potentially become relevant for behavior, and (3) are associated with faster performance for the encoded item, at the expense of performance to other working-memory content. This reveals how the potential prospective use of visual working memory content is flexibly planned early on, with consequences for the speed of memory-guided behavior.SIGNIFICANCE STATEMENTIt is increasingly studied how visual working memory helps us to prepare for the future, in addition to how it helps us to hold onto the past. Recent studies have demonstrated that the planning of prospective actions occurs alongside encoding and retention in working memory. We show that such early “output planning” flexibly adapts to varying visual-motor mappings, occurs both for certain and potential actions, and predicts ensuing working-memory guided behavior. These results highlight the flexible and future-oriented nature of visual working memory, and provide insight into the neural basis of the anticipatory dynamics that translate visual representations into adaptive upcoming behavior.