bluuebunny/crossref_metadata_2025_split huggingface dataset:
Intervention of large shareholders and corporate fraud – evidence from vertical interlock in corporate pyramids in an emerging economy
Authors: Yang Dan , Xu Canyu , Liang Shangkun 
Published: December 2023

AbstractThrough using 17,995 firm‐year observations of all the Chinese A‐share listed firms from 2008 to 2016 as a sample, we document that firms with vertical interlock have a lower likelihood of committing corporate fraud. We further test the underlying mechanisms, and we find that the effect of vertical interlock on the occurrence of corporate fraud is more pronounced when firms operate in a region with poor legal protection; with the legal environment being enhanced in China, the effect of vertical interlock has become less significant; and the effect of vertical interlock is also more pronounced when firms exhibit poor information environment at the firm level. Our results in this paper imply that the role of large shareholders and legal protection are substitutes in an emerging economy, and even with rapid economic and legal development in China, large shareholders keep playing a positive role in controlling fraudulent behaviours in Chinese listed firms.
Subsequent pregnancy outcomes after second trimester miscarriage or termination for medical/fetal reason: A systematic review and meta‐analysis of observational studies
Authors: Patel Keya , Pirie Danielle , Heazell Alexander E. P. , Morgan Bethan , Woolner Andrea 
Published: December 2023

AbstractIntroductionWomen with a prior stillbirth or a history of recurrent first trimester miscarriages are at increased risk of adverse pregnancy outcomes. However, little is known about the impact of a second trimester pregnancy loss on subsequent pregnancy outcome. This review investigated if second trimester miscarriage or termination for medical reason or fetal anomaly (TFMR/TOPFA) is associated with future adverse pregnancy outcomes.Material and methodsA systematic review of observational studies was conducted. Eligible studies included women with a history of a second trimester miscarriage or termination for medical reasons and their pregnancy outcomes in the subsequent pregnancy. Where comparative studies were identified, studies which compared subsequent pregnancy outcomes for women with and without a history of second trimester loss or TFMR/TOPFA were included. The primary outcome was livebirth, and secondary outcomes included: miscarriage (first and second trimester), termination of pregnancy, fetal growth restriction, cesarean section, preterm birth, pre‐eclampsia, antepartum hemorrhage, stillbirth and neonatal death. Studies were excluded if exposure was nonmedical termination or if related to twins or higher multiple pregnancies. Electronic searches were conducted using the online databases (MEDLINE, Embase, PubMed and The Cochrane Library) and searches were last updated on June 16, 2023. Risk of bias was assessed using the Newcastle‐Ottawa scale. Where possible, meta‐analysis was undertaken. PROSPERO registration: CRD42023375033.ResultsTen studies were included, reporting on 12 004 subsequent pregnancies after a second trimester pregnancy miscarriage. No studies were found on outcomes after second trimester TFMR/TOPFA. Overall, available data were of “very low quality” using GRADE assessment. Meta‐analysis of cohort studies generated estimated outcome frequencies for women with a previous second trimester loss as follows: live birth 81% (95% CI: 64–94), miscarriage 15% (95% CI: 4–30, preterm birth 13% [95% CI: 6–23]).The pooled odds ratio for preterm birth in subsequent pregnancy after second trimester loss in case–control studies was OR 4.52 (95% CI: 3.03–6.74).ConclusionsVery low certainty evidence suggests there may be an increased risk of preterm birth in a subsequent pregnancy after a late miscarriage. However, evidence is limited. Larger, higher quality cohort studies are needed to investigate this potential association.
Tax Haven Use and Related‐Party Transactions: Evidence from Australia
Authors: Almutairi Abdullah , Eulaiwi Baban , Evans Robert , Taylor Grantley 
Published: December 2023

AbstractRelated‐party transactions (RPTs) and transfer pricing techniques are typically used by multinational enterprises to reduce their tax obligations by shifting the income to zero or to low‐tax countries. These techniques have thrived and have emerged as a significant concern for tax authorities. This study investigates the effect of tax haven utilisation on related‐party sales pricing in a sample of Australian listed firms. We find that tax haven use is positively and significantly associated with related‐party sales pricing. Moreover, we identify a positive and significant interaction between tax havens and earnings management with related‐party sales pricing. Ownership concentration and its interaction effect with tax havens are significant predictors of the increased use of related‐party sales pricing. Overall, the empirical findings demonstrate that earnings management, a high level of ownership concentration and the use of tax havens are substantial factors that enable firms to obtain tax benefits via the use of RPTs.
How do students learn with real‐time personalized scaffolds?
Authors: Lim Lyn , Bannert Maria , van der Graaf Joep , Fan Yizhou , Rakovic Mladen , Singh Shaveen , Molenaar Inge , Gašević Dragan 
Published: December 2023

AbstractScaffolds that support self‐regulated learning (SRL) have been found to improve learning outcomes. The effects of scaffolds can differ depending on how learners use them and how specific scaffolds might influence learning processes differently. Personalized scaffolds have been proposed to be more beneficial for learning due to their adaptivity to learning progress and individualized content to learning needs. The present study investigated finer‐grained effects of how personalized scaffolds driven by a rule‐based artificial intelligence system influenced SRL processes, especially how students learned with them. Using a pre‐post experimental design, we investigated personalized scaffolds based on university students' real‐time learning processes in a technologically enhanced learning environment. Students in the experimental group (n = 30) received personalized scaffolds, while the control group (n = 29) learned without scaffolds. All students completed a 45‐minute learning task with trace data recorded. Findings indicated scaffold effects on students' subsequent learning behaviour. Additionally, only scaffold interaction correlated to essay performance and suggests that the increase in frequencies of SRL activities alone does not contribute directly to learning outcomes. As guidelines for real‐time SRL support are lacking, this study provides valuable insights to enhance SRL support with adaptive learning technologies.
Practitioner notesWhat is already known about this topic

Self‐regulated learning scaffolds, especially adaptive scaffolds, improve learning.
Personalized scaffolds have effects on self‐regulated learning activities.
Past research focused on aggregated effects of scaffolds.
What this paper adds

Investigates how students learn with personalized scaffolds in terms of frequencies of learning activities and scaffold interaction.
Takes a closer look at which learning activities and when the effects of personalized scaffolds occur.
Examines how finer‐grained effects of personalized scaffolds correspond to learning outcomes.
Implications for practice and/or policy

Personalized scaffold effects vary across learning, and future research should consider finer‐grained investigations of SRL support in order to better understand their influence on learning.
The number of personalized scaffolds provided should be reconsidered in the future as students only use some of the support provided, especially when task demands increase.
Personalized scaffold interaction is linked to improvement in task performance, so future research should also focus on students' appropriate use of self‐regulated learning support.
Social housing stigma in Toronto: Identifying asymmetries between stereotypes and statistical actualities of health, crime, and human capital
Authors: Jahiu Lindi 
Published: December 2023

AbstractResearch on social housing stigma has proliferated due to growing concern over the effects of territorial stigmatization. The stereotyping of social housing as a site of ill‐health, criminality, and low human capital stems from empirically ambiguous narratives created and recirculated through popular modes (e.g., social media platforms, news coverage). This paper combines principal component analysis, k‐means cluster analysis, and geographic information systems to create and visualize clusters denoting different levels of health, crime, human capital, and dwelling composition in the city of Toronto, Canada. The quantitative research design allows for the identification of “asymmetries,” which are census tracts or neighbourhoods assigned to clusters indicative of high social housing density, and one of either sound health, low crime, or high human capital. The results reveal a spatial patterning of asymmetries in the inner city West End and Downtown, and in inner suburban North York, Etobicoke, and Scarborough. Overall, the paper illustrates the need to assess the empirical foundations of social housing stereotypes. Critically assessing stereotypes is important as they belie the rationale for social housing residents' living situations; pathologizes their identity, behaviour, and home; and generates public support for neoliberal solutions that displace long‐term residents from their communities.
‘We're outside the norm again because of the thing that allowed us to be inside the norm’: An interpretative phenomenological analysis of the experience of developing an alcohol use disorder after bariatric surgery
Authors: Er Esin , Flahault Cécile , Etienne Anne‐Marie 
Published: December 2023

SummaryStudies indicate that bariatric surgery is associated with an increased risk of alcohol use disorder (AUD). It is considered some patients develop the disorder after surgery, without having antecedents of preoperative alcohol problems. This qualitative study aimed to explore the experiences of people who developed AUD postoperatively and understand how they make sense of the onset of this disorder. A semi‐directed interview was carried out with eight adults who had undergone bariatric surgery and developed AUD de novo postoperatively. Data were analysed using interpretative phenomenological analysis. Four superordinate themes emerged: (1) ‘losing control over drinking and self after surgery’; (2) ‘feelings of guilt, shame and loss contrasted with perceptions of still being lucky’; (3) ‘trying to make sense of the onset of AUD’; and (4) ‘retrospective evaluation of bariatric surgery and preoperative information’. These themes indicated loss of control was a central aspect of participant's experiences of postoperative alcohol consumption. AUD was associated with negative emotions and cognitions, but several participants still considered themselves lucky. All tried to make sense of this disorder's onset; many felt they would not have developed AUD if they had not undergone surgery. The onset of AUD influenced their current perceptions and feelings about surgery and the preoperative information regarding AUD risks. Taken together, these results provide insight into the subjective experience of suffering from new‐onset AUD post‐surgery. However, more studies are necessary to gain a better understanding of the physical and psychological implications of postoperative AUD.
Interpreting Rhythm as Parsing: Syntactic‐Processing Operations Predict the Migration of Visual Flashes as Perceived During Listening to Musical Rhythms
Authors: Cecchetti Gabriele , Tomasini Cédric A. , Herff Steffen A. , Rohrmeier Martin A. 
Published: December 2023

AbstractMusic can be interpreted by attributing syntactic relationships to sequential musical events, and, computationally, such musical interpretation represents an analogous combinatorial task to syntactic processing in language. While this perspective has been primarily addressed in the domain of harmony, we focus here on rhythm in the Western tonal idiom, and we propose for the first time a framework for modeling the moment‐by‐moment execution of processing operations involved in the interpretation of music. Our approach is based on (1) a music‐theoretically motivated grammar formalizing the competence of rhythmic interpretation in terms of three basic types of dependency (preparation, syncopation, and split; Rohrmeier, 2020), and (2) psychologically plausible predictions about the complexity of structural integration and memory storage operations, necessary for parsing hierarchical dependencies, derived from the dependency locality theory (Gibson, 2000). With a behavioral experiment, we exemplify an empirical implementation of the proposed theoretical framework. One hundred listeners were asked to reproduce the location of a visual flash presented while listening to three rhythmic excerpts, each exemplifying a different interpretation under the formal grammar. The hypothesized execution of syntactic‐processing operations was found to be a significant predictor of the observed displacement between the reported and the objective location of the flashes. Overall, this study presents a theoretical approach and a first empirical proof‐of‐concept for modeling the cognitive process resulting in such interpretation as a form of syntactic parsing with algorithmic similarities to its linguistic counterpart. Results from the present small‐scale experiment should not be read as a final test of the theory, but they are consistent with the theoretical predictions after controlling for several possible confounding factors and may form the basis for further large‐scale and ecological testing.
Abiotic characteristics and organic constituents of oviposition sites as oviposition attractants and stimulants for gravid female stable flies, Stomoxys calcitrans
Authors: Nayani Saif , Gries Regine , Blake Adam , Gries Gerhard 
Published: December 2023

AbstractGravid female stable flies, Stomoxys calcitrans (L.) (Diptera: Muscidae), oviposit in many types of organic substrates, including animal feces, but there is limited information as to which factors mediate attraction and oviposition. Here, we (1) tested effects of oviposition site moisture and odor on attraction and oviposition by flies, and (2) selected a highly effective oviposition site (fly rearing medium) to determine the key constituent(s) that mediate(s) attraction and oviposition. In moving‐ and still‐air olfactometers as well as large laboratory rooms, we show that (1) odor and moisture of oviposition sites play distinguishable functional roles in the close‐range attraction of gravid female flies and their propensity to oviposit, (2) rearing medium containing fish food, wheat bran, wood chips, and a watery solution of ammonium bicarbonate [(NH4)HCO₃, releasing NH3 and CO2] is a more appealing oviposition site to female flies than is cow feces, (3) ammonium bicarbonate in this medium is the key constituent for stable fly attraction and oviposition, (4) NH3 alone or in combination with CO2, but not CO2 alone, attracts stable flies and induces oviposition, and (5) NH3/CO2 and fish food in combination are more attractive than NH3/CO2 or fish food alone. With fecal bacteria reportedly emitting NH3, and with stable fly larval development reportedly reliant on (fecal) microbes, it follows that gravid female flies may be guided by airborne microbe‐derived cues originating from prospective oviposition sites. Isolating these microbes and identifying their odorants could enable the development of a synthetic odor blend which, coupled with NH3 and CO2, may prove highly effective as a trap lure to capture gravid female stable flies.
On hidden factors and design‐associated errors that may lead to data misinterpretation: An example from preclinical research on the potential seasonality of neonatal seizures
Authors: Löscher Wolfgang 
Published: December 2023

AbstractUnintentional misinterpretation of research in published biomedical reports that is not based on statistical flaws is often underrecognized, despite its possible impact on science, clinical practice, and public health. Important causes of such misinterpretation of scientific data, resulting in either false positive or false negative conclusions, include design‐associated errors and hidden (or latent) variables that are not easily recognized during data analysis. Furthermore, cognitive biases, such as the inclination to seek patterns in data whether they exist or not, may lead to misinterpretation of data. Here, we give an example of these problems from hypothesis‐driven research on the potential seasonality of neonatal seizures in a rat model of birth asphyxia. This commentary aims to raise awareness among the general scientific audience about the issues related to the presence of unintentional misinterpretation in published reports.
Female sex steroids and epilepsy: Part 1. A review of reciprocal changes in reproductive systems, cycles, and seizures
Authors: Alshakhouri Malak , Sharpe Cynthia , Bergin Peter , Sumner Rachael L. 
Published: December 2023

AbstractSeizures, antiseizure medications, and the reproductive systems are reciprocally entwined. In Section 2 of this review, we outline how seizures may affect the hypothalamic–pituitary–gonadal axis, thereby altering sex steroids, and changes in sex steroids across the menstrual cycle and changes in pharmacokinetics during pregnancy may alter seizure susceptibility. The literature indicates that females with epilepsy experience increased rates of menstrual disturbances and reproductive endocrine disorders. The latter include polycystic ovary syndrome, especially for females on valproate. Studies of fertility have yielded mixed results. We aim to summarize and attempt to detangle the existing knowledge on these reciprocal interactions. The menstrual cycle causes changes in seizure intensity and frequency for many females. When this occurs perimenstrually, during ovulation, or in association with an inadequate luteal phase, it is termed catamenial epilepsy. There is a clear biophysiological rationale for how the key female reproductive neurosteroids interact with the brain to alter the seizure threshold, and Section 3 outlines this important relationship. Critically, what remains unknown is the specific pathophysiology of catamenial epilepsy that describes why not all females are affected. There is a need for mechanism‐focused investigations in humans to uncover the complexity of the relationship between reproductive hormones, menstrual cycles, and the brain.
High methane concentrations in tidal salt marsh soils: Where does the methane go?
Authors: Capooci Margaret , Seyfferth Angelia L. , Tobias Craig , Wozniak Andrew S. , Hedgpeth Alexandra , Bowen Malique , Biddle Jennifer F. , McFarlane Karis J. , Vargas Rodrigo 
Published: December 2023

AbstractTidal salt marshes produce and emit CH4. Therefore, it is critical to understand the biogeochemical controls that regulate CH4 spatial and temporal dynamics in wetlands. The prevailing paradigm assumes that acetoclastic methanogenesis is the dominant pathway for CH4 production, and higher salinity concentrations inhibit CH4 production in salt marshes. Recent evidence shows that CH4 is produced within salt marshes via methylotrophic methanogenesis, a process not inhibited by sulfate reduction. To further explore this conundrum, we performed measurements of soil–atmosphere CH4 and CO2 fluxes coupled with depth profiles of soil CH4 and CO2 pore water gas concentrations, stable and radioisotopes, pore water chemistry, and microbial community composition to assess CH4 production and fate within a temperate tidal salt marsh. We found unexpectedly high CH4 concentrations up to 145,000 μmol mol−1 positively correlated with S2− (salinity range: 6.6–14.5 ppt). Despite large CH4 production within the soil, soil–atmosphere CH4 fluxes were low but with higher emissions and extreme variability during plant senescence (84.3 ± 684.4 nmol m−2 s−1). CH4 and CO2 within the soil pore water were produced from young carbon, with most Δ14C‐CH4 and Δ14C‐CO2 values at or above modern. We found evidence that CH4 within soils was produced by methylotrophic and hydrogenotrophic methanogenesis. Several pathways exist after CH4 is produced, including diffusion into the atmosphere, CH4 oxidation, and lateral export to adjacent tidal creeks; the latter being the most likely dominant flux. Our findings demonstrate that CH4 production and fluxes are biogeochemically heterogeneous, with multiple processes and pathways that can co‐occur and vary in importance over the year. This study highlights the potential for high CH4 production, the need to understand the underlying biogeochemical controls, and the challenges of evaluating CH4 budgets and blue carbon in salt marshes.
Two decades of mobile payment research: A systematic review using the TCCM approach
Authors: Behera Chandan Kumar , Kumra Rajeev 
Published: December 2023

AbstractResearchers have increasingly explored various aspects of mobile payment in the past two decades, including different mobile payment systems (MPS), stakeholders, and related research contexts. However, existing literature reviews are limited to user adoption, overlooking the importance of understanding other key stakeholders, such as retailers and MPS providers, and post‐adoption behaviors. To address this gap, this comprehensive review examines exhaustive 310 studies in the MPS literature using the theory‐context‐characteristics‐methods framework, providing insights into all stakeholders and contexts studied. The findings highlight the need for further research in areas such as peer‐to‐peer payment, MPS adoption in lower‐income countries, MPS discontinuance behavior, socioeconomic impact, and consumer privacy issues. Additionally, the study suggests expanding the scope of MPS research to include emerging mobile payment options like buy now pay later and facial recognition payment system (FRPS). This research contributes valuable insights and proposes future research directions for MPS studies.
Techno‐functional and rheological characterisation of protein isolates from two Australian lupin species as affected by processing conditions
Authors: Devkota Lavaraj , Kyriakopoulou Konstantina , Fernandez Dina , Bergia Robert , Dhital Sushil 
Published: December 2023

SummaryLupin, a sustainable non‐starchy legume, holds promising potential as a novel plant protein source, yet its protein functionality has been underexplored, particularly in relation to drying and its interaction with starch and fibres. Here, protein from two Australian Lupin species (Lupinus angustifolius ‘Jurien’ and Lupinus albus ‘Murringo’) were extracted at pH 8.0, precipitated at pH 5.0, and subsequently dried via spray or freeze‐drying, with or without pasteurisation. Solubility at pH 8.0 was highest in the direct freeze‐dried albus and angustifolius isolates, reaching 85% and 88%, respectively, yet processing exerted a discernible influence, leading to reduced solubilities in spray‐dried (albus‐72% angustifolius‐55%) and pasteurised samples (albus‐67%, angustifolius‐44%). However, this effect was not consistently reflected in foaming and emulsification abilities, or water‐ and oil‐holding capacities. The albus species exhibited superior gelation characteristics compared to angustifolius species. Furthermore, interaction between spray‐dried albus isolates, potato starch and two types of fibres showed protein–starch–fibre interactions were dependent on the type of fibres present. In conclusion, varietal disparities, largely attributed to differences in legumin‐to‐vicilin ratios, had a significant impact on protein functionality, while the processing parameters employed demonstrated limited effects, primarily in terms of solubility and colour.