bluuebunny/crossref_metadata_2025_split huggingface dataset:
Negative media coverage of ESG issues and corporate tax avoidance
Authors: Menicacci Luca , Simoni Lorenzo 
Published: February 2024

Purpose
This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media agenda-setting theory and legitimacy theory, this study hypothesises that an increase in ESG negative media coverage should cause a reputational drawback, leading companies to reduce tax avoidance to regain their legitimacy. Hence, this study examines a novel channel that links ESG and taxation.

Design/methodology/approach
This study uses panel regression analysis to examine the relationship between negative media coverage of ESG issues and tax avoidance among the largest European entities. This study considers different measures of tax avoidance and negative media coverage.

Findings
The results show that negative media coverage of ESG issues is negatively associated with tax avoidance, suggesting that media can act as an external monitor for corporate taxation.

Practical implications
The findings have implications for policymakers and regulators, which should consider tax transparency when dealing with ESG disclosure requirements. Tax disclosure should be integrated into ESG reporting.

Social implications
The study has social implications related to the media, which act as watchdogs for firms’ irresponsible practices. According to this study’s findings, increased media pressure has the power to induce a better alignment between declared ESG policies and tax strategies.

Originality/value
This study contributes to the literature on the mechanisms that discourage tax avoidance and the literature on the relationship between ESG and taxation by shedding light on the role of media coverage.
Geotechnical appraisal of failed sections of some highway pavements in parts of Northcentral Nigeria
Authors: Akudo Ernest Orji , Aigbadon Godwin Okumagbe , Musa Kizito O. , Baba Aminu Muawiya , Changde Nanfa Andrew , Adekunle Emmanuel K. 
Published: February 2024

Purpose
The purpose of this study was to investigate the likely causes of failure of some sections of road pavements in Ajaokuta, Northcentral Nigeria. This was achieved through a geotechnical assessment of subgrade soils in affected areas.

Design/methodology/approach
The methods entailed field and laboratory methods and statistical analysis. Subgrade soil samples were retrieved from a depth of 1,000 mm beneath the failed portions using a hang auger. The soils were analyzed for natural moisture content (NMC), Atterberg limit (liquid limit, plastic limit and linear shrinkage), grain size distribution, compaction and California bearing ratio (CBR), respectively.

Findings
The results of the geotechnical tests ranged from NMC (12.5%–19.4%), sand (84%–98%), fines (2%–16%), LL (16.0%–32.2%), PL (17%–27.5%), LS (2.7%–6.4%), PI (2.5%–18.4%), maximum dry density (1756 kg/m2–1961 kg/m2), optimum moisture content (13.2%–20.2%), unsoaked CBR (15.5%–30.5%) and soaked CBR (8%–22%), respectively. Pearson’s correlation coefficient performed on the variables showed that some parameters exhibited a strong positive correlation with r2 > 0.5.

Research limitations/implications
Funding was the main limitation.

Originality/value
Comparing the results with Nigerian standards for road construction, and the AASHTO classification scheme, the subgrade soils are competent and possess excellent to good properties. The soils also exhibited very low plasticity, a high percentage of sand, high CBR and low NMC, which implies that it has the strength required for road pavement subgrades. The likely causes of the failures are, therefore, due to the use of poor construction materials, technical incompetence and poor compaction of sub-base materials, respectively.
Modal and stress behavioral for CFRP composite lifting lug
Authors: Samir Mohamed Mohamed Soliman Ehab 
Published: February 2024

Purpose
In the present study, a steel lifting lug is replaced with a composite (carbon fiber-reinforced epoxy [CFRP]) lifting lug made of a carbon/epoxy composite. The purpose of this paper was to obtain a composite lifting lug with a higher level of strength that is capable of carrying loads without failure.

Design/methodology/approach
The vibration and static behaviors of steel and composite lifting lugs have been investigated using finite element analysis (FEA), ANSYS software. The main consideration in the design of the composite (CFRP) lifting lug was that the displacement of both steel and composite lugs was the same under the same load. Hence, by using the FEA displacement result of the steel lifting lug, the thickness of the composite lifting lug is determined using FEA.

Findings
Compared to the steel lifting lug, the composite (CFRP) lifting lug has much lower stresses and much higher natural frequencies. Static behavior was experienced by the composite lifting lug, showing a reduction in von Mises stress, third principal stress and XZ shear stress, respectively, by 48.4%, 34.6% and 89.8%, respectively, when compared with the steel lifting lug. A higher natural frequency of mode shape swaying in X (258.976√1,000 Hz) was experienced by the composite lifting lug when compared to the steel lifting lug (195.935√1,000 Hz). The safe strength of the design composite lifting lug has been proven by FEA results, which showed that the composite (CFRP) lifting lug has a higher factor of safety in all developed stresses than the steel lifting lug. According to von Mises stress, the factor of safety of the composite lifting lug is increased by 76% when compared to the steel lifting lug. The von Mises stress at the edge of the hole in the composite lifting lug is reduced from 23.763 MPa to 20.775 MPa when compared to the steel lifting lug.

Originality/value
This work presents the designed composite (CFRP) lifting lug, which will be able to carry loads with more safety than a steel one.
Design and analysis of serviceable cantilever fit snap in automotive plastic parts
Authors: Sonawane Pavankumar , Ladekar Chandrakishor Laxman , Badiger Ganesh Annappa , Deore Rahul Arun 
Published: February 2024

Purpose
Snap fits are crucial in automotive applications for rapid assembly and disassembly of mating components, eliminating the need for fasteners. This study aims to focus on designing and analyzing serviceable cantilever fit snap connections used in automobile plastic components. Snap fits are classified into permanent and semi-permanent fittings, with permanent fittings having a snap clipping angle between 0° and 5° and semi-permanent fittings having a clipping angle between 15° and 45°. Polypropylene random copolymer is chosen for its exceptional fatigue resistance and elasticity.

Design/methodology/approach
The design process includes determining dimensions, computing assembly, disassembly pressures and creating three-dimensional computer-aided design models. Finite element analysis (FEA) is used to evaluate the snap-fit mechanism’s stress, deformation and general functionality in operational scenarios.

Findings
The study develops a modified snap-fit mechanism with decreased bending stress and enhanced mating force optimization. The maximum bending stress during assembly is 16.80 MPa, requiring a mating force of 7.58 N, while during disassembly, it is 37.3 MPa, requiring a mating force of 16.85 N. The optimized parameters significantly improve the performance and dependability of the snap-fit mechanism. The results emphasize the need of taking into account both the assembly and disassembly processes in snap-fit design, because the research demonstrates greater forces during disassembly. The approach developed integrates FEA and design for assembly (DFA) concepts to provide a solution for improving the efficiency and reliability of snap-fit connectors in automotive applications.

Originality/value
The research paper’s distinctiveness comes from the fact that it presents a thorough and realistic viewpoint on snap-fit design, emphasizes material selection, incorporates DFA principles and emphasizes the specific requirements of both assembly and disassembly operations. These discoveries may enhance the efficiency, reliability and sustainability of snap-fit connections in plastic automobile parts and beyond. In conclusion, the idea that disassembly needs to be done with a lot more force than installation in a snap-fit design can have a good effect on buzz, squeak and rattle and noise, vibration and harshness characteristics in automobiles.
Construction of cytomegalovirus promoter‐driven gene expression system in Laodelphax striatellus
Authors: Cheng Xiaohui , Zhao Wan , Liang Guohua , Lu Hong , Fu Yumei , Li Yiming , Cui Feng 
Published: February 2024

AbstractThe small brown planthopper (SBPH, Laodelphax striatellus) is a significant rice pest, responsible for transmitting rice stripe virus (RSV) in a persistent and propagative manner. RSV is one of the most detrimental rice viruses, causing rice stripe disease, which results in considerable loss of rice grain yield. While RNA interference and gene knockout techniques have enabled gene downregulation in SBPH, no system currently exists for the overexpression of endogenous or exogenous genes. Consequently, the development of a protein expression system for SBPH is imperative to serve as a technical foundation for pest control and gene function investigations. This study aimed to construct an expression vector using the promoter of the constitutive‐expressed tubulin gene of SBPH, and promoter of human cytomegalovirus (CMV). Fluorescence experiments demonstrated that both tubulin and CMV promoter could drive green fluorescent protein (GFP) expression in SBPH, and could also facilitate the expression of a nucleocapsid protein (NP) ‐GFP fusion protein containing viral NP with comparable efficiency. Through expression vector optimization, we have identified that the 3 tandem CMV promoters display a significantly higher promoter activity compared with both the 2 tandem CMV promoters and the single CMV promoter. In addition, the incorporation of Star polycation nanoparticles significantly enhanced the expression efficiency in SBPH. These results provide a promising technical platform for investigating gene functions in SBPH.
Characterization of two Bursicon genes and their association with wing development in the brown citrus aphid, Aphis citricidus
Authors: Lu Jin‐Ming , Shang Feng , Ding Bi‐Yue , Wang Lin , Li Qing‐Chun , Wang Jin‐Jun , Dou Wei 
Published: February 2024

AbstractThe tanning hormone, Bursicon, is a neuropeptide secreted by the insect nervous system that functions as a heterodimer composed of Burs‐α and Burs‐β subunits. It plays a critical role in the processes of cuticle tanning and wing expansion in insects. In this study, we successfully identified the AcBurs‐α and AcBurs‐β genes in Aphis citricidus. The open reading frames of AcBurs‐α and AcBurs‐β were 480 and 417 bp in length, respectively. Both AcBurs‐α and AcBurs‐β exhibited 11 conserved cysteine residues. AcBurs‐α and AcBurs‐β were expressed during all developmental stages of A. citricidus and showed high expression levels in the winged aphids. To investigate the potential role of AcBurs‐α and AcBurs‐β in wing development, we employed RNA interference (RNAi) techniques. With the efficient silencing of AcBurs‐α (44.90%) and AcBurs‐β (52.31%), malformed wings were induced in aphids. The proportions of malformed wings were 22.50%, 25.84%, and 38.34% in dsAcBurs‐α‐, dsAcBur‐β‐, and dsAcBurs‐α + dsAcBur‐β‐treated groups, respectively. Moreover, feeding protein kinase A inhibitors (H‐89) also increased the proportion of malformed wings to 30.00%. Feeding both double‐stranded RNA and inhibitors (H‐89) significantly downregulated the wing development‐related genes nubbin, vestigial, notch and spalt major. Silence of vestigial through RNAi also led to malformed wings. Meanwhile, the exogenous application of 3 hormones that influence wing development did not affect the expression level of AcBursicon genes. These findings indicate that AcBursicon genes plays a crucial role in wing development in A. citricidus; therefore, it represents a potential molecular target for the control of this pest through RNAi‐based approaches.
Commentary: The Canadian Accounting Hall of Fame—An Analysis of Early Inductees and Immanent Critique*,†
Authors: Richardson Alan J. 
Published: February 2024

ABSTRACTThe Canadian Accounting Hall of Fame (CAHF) has inducted 31 members during its first three years of operation, with the stated intent of establishing a critical mass of inductees “who have made significant contributions to the development of the Canadian accounting profession” and of creating “a curated biographical history of accounting in Canada.” This paper provides an analysis of the group and an immanent critique of CAHF given its mandate and aspirations. It begins with a close reading of CAHF's public statement of intent and policies to clarify what it is committed to achieving and to identify ambiguities and contradictions within its mandate. The characteristics of the initial inductees are then compared with baselines reflecting CAHF's mandate and are used to identify how ambiguities are resolved in practice. The current members of CAHF overrepresent financial reporting and auditing (compared with other areas of accounting competence), academics (compared with those in practice/industry), the more populated provinces (compared with the Prairies and Atlantic region), Chartered Accountants (compared with other legacy designations), and men (compared with women). Current practice also reveals unresolved ambiguities in the definitions of “Canada,” “Canadian,” “contribution,” and “impact,” as well as an underdeveloped presentation of historical context and documentation to interpret the inductees' contributions. Best practices for “retrospective cultural consecration institutions” are identified in the literature and align with CAHF procedures. The paper also examines critical commentary on CAHF in the press and identifies areas where its mandate is challenged by public expectations of inductees.
The impact of the organisational structure of tax authorities on tax and accounting fraud
Authors: Miao Senlin , Wen Fenghua 
Published: February 2024

AbstractUsing tax centralisation reform enacted to eliminate decentralised tax authorities, we find firms have lower probabilities of tax and accounting fraud since its implementation. Our analysis shows the negative impact of the reform on tax and accounting fraud becomes stronger among firms with weaker tax enforcement, indicating that the reform plays a corporate governance role through strengthening tax enforcement. Additionally, we find this effect is stronger when firm‐level governance is weaker and stronger in firms with higher agency costs. Finally, the reform effect is weaker among non‐state‐owned enterprises with political connections to the central government.
Fetal indusium griseum is a possible biomarker of the regularity of brain midline development in 3T MR imaging: A retrospective observational study
Authors: Pogledic Ivana , Bobić‐Rasonja Mihaela , Mitter Christian , Štajduhar Andrija , Schwartz Ernst , Milković‐Periša Marija , Baltzer Pascal A. , Lequin Maarten , Krampl‐Bettelheim Elisabeth , Kasprian Gregor , Judaš Miloš , Prayer Daniela , Jovanov‐Milosevic Natasa 
Published: February 2024

AbstractIntroductionThis study aimed to assess the visibility of the indusium griseum (IG) in magnetic resonance (MR) scans of the human fetal brain and to evaluate its reliability as an imaging biomarker of the normality of brain midline development.Material and methodsThe retrospective observational study encompassed T2‐w 3T MR images from 90 post‐mortem fetal brains and immunohistochemical sections from 41 fetal brains (16–40 gestational weeks) without cerebral pathology. Three raters independently inspected and evaluated the visibility of IG in post‐mortem and in vivo MR scans. Weighted kappa statistics and regression analysis were used to determine inter‐ and intra‐rater agreement and the type and strength of the association of IG visibility with gestational age.ResultsThe visibility of the IG was the highest between the 25 and 30 gestational week period, with a very good inter‐rater variability (kappa 0.623–0.709) and excellent intra‐rater variability (kappa 0.81–0.93). The immunochemical analysis of the histoarchitecture of IG discloses the expression of highly hydrated extracellular molecules in IG as the substrate of higher signal intensity and best visibility of IG during the mid‐fetal period.ConclusionsThe knowledge of developmental brain histology and fetal age allows us to predict the IG‐visibility in magnetic resonance imaging (MRI) and use it as a biomarker to evaluate the morphogenesis of the brain midline. As a biomarker, IG is significant for post‐mortem pathological examination by MRI. Therefore, in the clinical in vivo imaging examination, IG should be anticipated when an assessment of the brain midline structures is needed in mid‐gestation, including corpus callosum thickness measurements.
The International Functional Electrical Stimulation Society (IFESS): Highlights from the IFESS conference at Rehabweek 2023
Authors: Hamzaid Nur Azah , Manaf Haidzir , Azmi Nur Liyana , Milosevic Matija , Spaich Erika G. , Yoshida Ken , Gorgey Ashraf S. , Ferrante Simona 
Published: February 2024

AbstractThe annual conference of the International Functional Electrical Stimulation Society (IFESS) was held in conjunction with the 7th RehabWeek Congress, from September 24 to 28, 2023 at the Resorts World Convention Centre on Sentosa Island, in Singapore. The Congress was a joint meeting of the International Consortium on Rehabilitation Technology (ICRT) together with 10 other societies in the field of assistive technology and rehabilitation engineering. The conference features comprehensive blend of technical and clinical context of FES, a sustained value the society has offered over many years. The cross‐ and inter‐ disciplinary approach of medicine, engineering, and science practiced in the FES community had enabled vibrant interaction, creation, and development of impactful and novel contributions to the field of FES, translating FES directly into highly relevant and sustainable solutions for the users.
Intraocular pressure‐related side‐effects after endothelial keratoplasty
Authors: Madsen Morten B. M. , Ivarsen Anders , Telinius Niklas , Hjortdal Jesper 
Published: February 2024

AbstractPurposeTo investigate circumpapillary retinal nerve fibre layer (RNFL) thickness, pupillary function and diameter after phacoemulsification and lens implantation alone or combined with endothelial keratoplasty (EK).MethodsThis study was a secondary analysis of data from a randomized, single‐masked trial, that included 72 patients with Fuchs' endothelial dystrophy and cataract, equally allocated (1:1) to ultrathin Descemet's stripping automated endothelial keratoplasty or Descemet's membrane endothelial keratoplasty. The cataract extraction (CE) group included 40 patients undergoing cataract surgery only. All patients were treated with phacoemulsification and lens implantation.ResultsRNFL thickness was significantly lower in the CE group than after EK for the global (p < 0.01), nasal (p = 0.04), and temporal sectors (p = 0.01) 12 months after surgery. RNFL thickness was comparable between patients treated with rebubbling and others (p ≥ 0.16 for all comparisons) after 12 months. The CE group and patients treated with EK demonstrated a comparable scotopic (p = 0.34) and photopic pupil diameter (p = 0.95) as well as a comparable maximum (p = 0.83) and average pupillary constriction velocity (p = 0.95) after 12 months. In contrast, patients treated with rebubbling had a significantly smaller scotopic pupil diameter (p = 0.04).ConclusionIn this study, no evidence was found indicating a negative impact on the RNFL thickness after EK when compared to CE 12 months after surgery. Iris function and pupil diameter were comparable between the CE group and patients treated with EK after 12 months.
Impact of stimulant treatment on refractive errors and pupil diameter in attention deficit hyperactivity disorder
Authors: López‐Hernández A. Eusebio , Miquel‐López Carmen , García‐Medina José Javier , García‐Ayuso Diego 
Published: February 2024

AbstractPurposeThe relationship between attention deficit hyperactivity disorder (ADHD) and visual impairment remains poorly understood, and the impact of visual impairment on the development of ADHD is uncertain. The aim of this study was to investigate the refractive profile and ocular biometric characteristics in patients diagnosed with ADHD and compare them with a control group. Additionally, we aimed to explore the potential influence of sex and medication intake.MethodsA cohort of 100 participants, including 50 individuals with ADHD and 50 age‐ and sex‐matched control subjects, was included in this study. Ocular biometric parameters were measured, and refractive error was assessed using cycloplegic and non‐cycloplegic autorefraction. Subgroup analyses were performed within the ADHD group based on sex, medication intake and age to investigate potential associations with the ocular findings.ResultsWe observed no statistically significant differences in axial length, corneal topography parameters or anterior chamber characteristics between ADHD and control subjects. However, subgroup analysis within the ADHD group revealed that the prevalence of ametropia under cycloplegia was significantly higher in unmedicated (69.6%) compared to medicated (37.5%) (X2(2) = 7.320, p = 0.026) participants. Pupil diameter was significantly larger in medicated (3.91 mm) compared to unmedicated (3.58 mm; p = 0.017) individuals. Males had flatter (p = 0.004) and thicker (p = 0.008) corneas than females. Older ADHD participants had higher refractive error (p = 0.008 for non‐cycloplegic and p = 0.0.003 for cycloplegic), axial length (p = 0.002) and corneal astigmatism (p = 0.049).ConclusionsOur study provides compelling evidence that individuals diagnosed with ADHD exhibit a similar incidence of refractive errors and ocular parameters compared to normal subjects. Nonetheless, the prevalence of refractive errors appears to be higher in unmedicated ADHD patients, suggesting the potential benefit of stimulant treatment. Additionally, stimulant use is associated with an increase in pupil diameter.
Comparison of personality traits of two anti‐oppression groups: Vegans and anarchists
Authors: Desjardins Sophie , Giroux Annabelle , Gamache Dominick 
Published: February 2024

AbstractVeganism and anarchism are burgeoning worldwide, yet very few studies have examined the psychological characteristics of people belonging to these two anti‐oppression groups. The present study investigated whether vegans and anarchists, on the one hand, and activists and non‐activists belonging to these two groups, on the other hand, exhibit distinct personality profiles. To this end, a sample of 180 adults who self‐identify as vegans or anarchists completed an online socio‐demographic questionnaire, the HEXACO Personality Inventory, and the Dark Triad Dirty Dozen. A discriminant function analysis showed that anarchists are more likely than vegans to self‐identify as belonging to a gender other than female or male, or to identify with no gender at all. Further, the proportion of men was larger in the anarchist group than in the vegan group. In terms of personality traits, vegans scored higher on the Conscientiousness, Emotionality, and Honesty–Humility dimensions than anarchists did. Anarchists scored higher than vegans on Openness to Experience and Psychopathy. Activists and non‐activists were not distinguished based on gender or personality traits. While the dynamics of power and oppression toward humans and toward animals share common factors, the present results suggest that veganism and anarchism attract anti‐oppression advocates with distinct personality profiles.